HBT Financial Results Presentation Deck
Loan Portfolio Overview: ACL and Asset Quality
4Q23 ACL on Loans Activity ($000)
38,863
3Q23
(476)
HBT
Financial
Net Charge-offs
(373)
Changes in
Specific
Reserves
CECL Methodology and Oversight
■ Discounted cash flow method utilized for majority of loan segments,
except weighted average remaining maturity method used for
consumer loans
Credit loss drivers determined by regression analysis includes
Company and peer loss data and macroeconomic variables, including
unemployment and GDP
■ACL / Loans of 1.18% as of December 31, 2023
■ACL Committee provides model governance and oversight
ACL on Unfunded Commitments
■ACL on unfunded lending-related commitments decreased by
$0.5 million to $3.8 million during the fourth quarter of 2023
9
1,128
Changes in
Economic
Forecast and
Qualitative Factors
Watch List and
Nonaccrual
Loans
($000)
Pass-Watch
Substandard
Nonaccrual¹
906
Changes in
Portfolio and
Other Changes
As of
9/30/23
$ 90,359 $
68,262
6,678
Change
40,048
7,847 $
(3,940)
1,142
4Q23
As of
12/31/23
98,206
64,322
7,820
1 Includes $2.6 million of loans that are wholly or partially guaranteed by the U.S.
Government as of December 31, 2023.View entire presentation