HERITAGE FINANCIAL CORP /WA/
For the period ended Jun 30, 2026. Filed Aug 7, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2026 · Filed Aug 7, 2026
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GLOSSARY OF ACRONYMS, ABBREVIATIONS AND TERMS
The acronyms, abbreviations, and terms listed below are used in various sections of this Form 10-Q. As used throughout this report, the terms "Heritage," “we,” “our,” “us” or the "Company" refer to Heritage Financial Corporation and its consolidated subsidiaries, unless the context otherwise requires.
| ACL | Allowance for Credit Losses |
|---|---|
| AOCI | Accumulated Other Comprehensive Income (loss), net |
| ASC | Accounting Standards Codification |
| ASU | Accounting Standards Update |
| Bank | Heritage Bank |
| Board | Heritage Financial Corporation Board of Directors |
| BOLI | Bank Owned Life Insurance |
| CECL | Current Expected Credit Loss |
| CMO | Collateralized Mortgage Obligations |
| CODM | Chief Operating Decision Maker |
| CRA | Community Reinvestment Act |
| CRE | Commercial Real Estate |
| DFI | Division of Banks of the Washington State Department of Financial Institutions |
| Exchange Act | Securities Exchange Act of 1934, as amended |
| FASB | Financial Accounting Standards Board |
| FDIC | Federal Deposit Insurance Corporation |
| Federal Reserve | Board of Governors of the Federal Reserve System |
| FHLB | Federal Home Loan Bank of Des Moines |
| FRB | Federal Reserve Bank |
| GAAP | U.S. Generally Accepted Accounting Principles |
| LIHTC | Low-Income Housing Tax Credit |
| MBS | Mortgage-Backed Securities |
| Olympic | Olympic Bancorp, Inc. |
| PCD | Purchased Credit Deteriorated |
| PSL | Purchased Seasoned Loans |
| SBA | Small Business Administration |
| SEC | Securities and Exchange Commission |
| SM | Special Mention |
| SS | Substandard |
| Unfunded Commitments | Off-balance sheet credit exposures such as loan commitments, standby letters of credit, financial guarantees, and other similar instruments |
|---|---|
| USDA | United States Department of Agriculture |
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