Bridgewater Bank(BWB) - 2023 Q2 - Quarterly Report

Table of Contents 39 ● any other risks described in the "Risk Factors" section of this report and in other reports filed by Bridgewater Bancshares, Inc. with the Securities and Exchange Commission. Overview for credit loss. Under the new guidance, the allowance for credit losses on off-balance sheet credit exposures is a liability account representing expected credit losses over the contractual period for which the Company is exposed to credit risk resulting from an off-balance sheet exposure. In accordance ...