Berkshire Hills Bancorp(BHLB) - 2023 Q3 - Quarterly Report

Management has identified the Company's most critical accounting policies as related to: CORPORATE RESPONSIBILITY UPDATE 76 For additional discussion about the Company's Quantitative and Qualitative Aspects of Market Risk, please review Item 7A of the most recent report on Form 10-K which sets forth the methodologies employed by the Company and the various aspects of its analysis of its interest rate sensitivity. Net Interest Income at Risk Simulation is used to measure the sensitivity of net interest incom ...