Finward Bancorp Annual report pursuant to Section 13 and 15(d)

Note 4 - Loans Receivable - Allowance for Loan Losses, by Loan Segment (Details)

v3.23.1

Note 4 - Loans Receivable - Allowance for Loan Losses, by Loan Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Beginning Balance	$ 13,343	$ 12,458
Charge-offs	(608)	(750)
Recoveries	162	126
Provisions		1,509
Ending Balance	12,897	13,343
Residential Portfolio Segment [Member]
Beginning Balance	2,480	2,211
Charge-offs	(29)	(32)
Recoveries	53	81
Provisions	517	220
Ending Balance	3,021	2,480
Home Equity Portfolio Segment [Member]
Beginning Balance	357	276
Charge-offs		(1)
Provisions	53	81
Ending Balance	410	357
Commercial Real Estate Portfolio Segment [Member]
Beginning Balance	5,515	5,406
Charge-offs	(431)	(530)
Provisions	700	639
Ending Balance	5,784	5,515
Construction and Land Development Portfolio Segment [Member]
Beginning Balance	2,119	1,405
Provisions	(866)	714
Ending Balance	1,253	2,119
Multifamily Portfolio Segment [Member]
Beginning Balance	848	626
Provisions	159	222
Ending Balance	1,007	848
Commercial Portfolio Segment [Member]
Beginning Balance	2,009	2,508
Charge-offs	(57)	(158)
Recoveries	89	36
Provisions	(676)	(377)
Ending Balance	1,365	2,009
Consumer Portfolio Segment [Member]
Beginning Balance	15	26
Charge-offs	(91)	(29)
Recoveries	20	8
Provisions	113	10
Ending Balance	57	$ 15
Manufactured Homes Portfolio Segment [Member]
Ending Balance	0
Government Portfolio Segment [Member]
Ending Balance	$ 0

- Definition

Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.

+ References

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- Definition

Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.

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- Definition

Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

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Amount of expense related to estimated loss from loan and lease transactions.

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