Allowance for Loan Losses | NOTE 5 - ALLOWANCE FOR LOAN LOSSES Management has an established methodology to determine the adequacy of the allowance for loan losses that assesses the risks and losses inherent in the loan portfolio. For purposes of determining the allowance for loan losses, the Company has segmented certain loans in the portfolio by product type. Loans are segmented into the following pools: Commercial and Agriculture loans, Commercial Real Estate – Owner Occupied loans, Commercial Real Estate – Non-owner Occupied loans, Residential Real Estate loans, Real Estate Construction loans, Farm Real Estate loans and Consumer and Other loans. Loss migration rates for each risk category are calculated and used as the basis for calculating loan loss allowance allocations. Loss migration rates are calculated over a three-year • Changes in lending policies and procedures • Changes in experience and depth of lending and management staff • Changes in quality of credit review system • Changes in the nature and volume of the loan portfolio • Changes in past due, classified and nonaccrual loans and TDRs • Changes in economic and business conditions • Changes in competition or legal and regulatory requirements • Changes in concentrations within the loan portfolio • Changes in the underlying collateral for collateral dependent loans NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) The total allowance reflects management’s estimate of loan losses inherent in the loan portfolio at the consolidated balance sheet date. The Company considers the allowance for loan losses of $25,028 adequate to cover loan losses inherent in the loan portfolio, at December 31, 2020. The following tables present, by portfolio segment, the changes in the allowance for loan losses, the ending allocation of the allowance for loan losses and the loan balances outstanding for the years ended December 31, 2020, 2019 and 2018. The changes can be impacted by overall loan volume, adversely graded loans, historical charge-offs and economic factors. Allowance for loan losses: December 31, 2020 Beginning balance Charge-offs Recoveries Provision (Credit) Ending Balance Commercial & Agriculture $ 2,219 $ ( 20 ) $ 7 $ 604 $ 2,810 Commercial Real Estate: Owner Occupied 2,541 ( 148 ) 259 1,405 4,057 Non-Owner Occupied 6,584 — 48 5,819 12,451 Residential Real Estate 1,582 ( 236 ) 218 920 2,484 Real Estate Construction 1,250 — 4 1,185 2,439 Farm Real Estate 344 — 13 ( 19 ) 338 Consumer and Other 247 ( 61 ) 65 ( 42 ) 209 Unallocated — — — 240 240 Total $ 14,767 $ ( 465 ) $ 614 $ 10,112 $ 25,028 For the year ended December 31, 2020, the Company provided $10,112 to the allowance for loan losses. The provision was primarily the result of an increase in Civista’s qualitative factors, primarily changes in international, national, regional and local conditions, related to the economic shutdown driven by the ongoing COVID-19 pandemic. Economic impacts related to the COVID-19 pandemic include the loss of revenue being experienced by our business clients, disruption of supply chains, additional employee costs for businesses due to the pandemic, higher unemployment rates throughout our footprint and a large number of customers requesting payment relief. The allowance for Commercial & Agriculture loans increased due to an increase in general reserves required for this type as a result of an increase in loan balances mainly from Civista’s participation in the PPP loan program and by an increase in loss rates, resulting in an increase in the provision. PPP loans are eligible for a 100% guaranty by the U.S. Small Business Administration (“SBA”). However, in the event of a loss resulting from a default on a PPP loan, and a determination by the SBA that there was a deficiency in the manner on which the PPP loan was originated or funded, the SBA may deny its liability under the guaranty. The reserve percentage for PPP loans is substantially less than the other loans in this segment. The allowance for Commercial Real Estate – Owner Occupied loans increased due to an increase in general reserves required for this type as a result of higher loan balances, an increase in classified, the volume of loans currently in payment deferral, and an increase in loss rates. The result was represented as an increase in the provision. The allowance for Commercial Real Estate – Non-Owner Occupied loans increased due to an increase in general reserves required as a result of an increase in loan balances, an increase in classified loans, the volume of loans currently in payment deferral, and an increase in loss rates. This was represented as an increase in the provision. The allowance for Residential Real Estate loans increased due to an increase in general reserves required for this type as a result of factors related to the COVID-19 pandemic, offset by a decrease in loan balances, represented by an increase in the provision. The allowance for Real Estate Construction loans increased due to an increase in general reserves required as a result of an increase in loan balances and an increase in loss rates, represented by an increase in the provision. The allowance for Farm Real Estate loans decreased due to a decrease in general reserves required as a result of a decrease in loan balances. The result was represented as a decrease in the provision. The allowance for Consumer and Other loans decreased due to a decrease in general reserves required as a result of a decrease in loan balances and loss rates. The result was represented as a decrease in the provision. Management feels that the unallocated amount is appropriate and within the relevant range for the allowance that is reflective of the uncertainty in the portfolio at December 31, 2020. NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) Allowance for loan losses: December 31, 2019 Beginning balance Charge-offs Recoveries Provision (Credit) Ending Balance Commercial & Agriculture $ 1,747 $ ( 114 ) $ 86 $ 500 $ 2,219 Commercial Real Estate: Owner Occupied 1,962 ( 161 ) 289 451 2,541 Non-Owner Occupied 5,803 — 102 679 6,584 Residential Real Estate 1,531 ( 294 ) 259 86 1,582 Real Estate Construction 1,046 ( 24 ) 3 225 1,250 Farm Real Estate 397 — 5 ( 58 ) 344 Consumer and Other 284 ( 183 ) 85 61 247 Unallocated 909 — — ( 909 ) — Total $ 13,679 $ ( 776 ) $ 829 $ 1,035 $ 14,767 For the year ended December 31, 2019, the allowance for Commercial & Agriculture loans increased as a result of an increase in general reserves due to higher loan balances. The result was represented as an increase in the provision. The allowance for Commercial Real Estate – Owner Occupied loans increased as a result of an increase in general reserves due to higher loan balances. The result was represented as an increase in the provision. The allowance for Commercial Real Estate – Non-Owner Occupied loans increased due to an increase in general reserves required for this type as a result of higher loan balances. The allowance for Residential Real Estate loans increased as a result of an increase in general reserves required for this type as a result of an increase in outstanding loan balances, represented by an increase in the provision. The allowance for Real Estate Construction loans increased due to higher outstanding loan balances for this type of loan. The allowance for Farm Real Estate loans was reduced by a decrease in general reserves required for this type as a result of lower outstanding loan balances. The result was represented as a decrease in the provision. NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) Allowance for loan losses: December 31, 2018 Beginning balance Charge-offs Recoveries Provision (Credit) Ending Balance Commercial & Agriculture $ 1,562 $ ( 249 ) $ 169 $ 265 $ 1,747 Commercial Real Estate: Owner Occupied 2,043 ( 193 ) 158 ( 46 ) 1,962 Non-Owner Occupied 5,307 ( 153 ) 28 621 5,803 Residential Real Estate 1,910 ( 105 ) 208 ( 482 ) 1,531 Real Estate Construction 834 — — 212 1,046 Farm Real Estate 430 — 5 ( 38 ) 397 Consumer and Other 290 ( 203 ) 100 97 284 Unallocated 758 — — 151 909 Total $ 13,134 $ ( 903 ) $ 668 $ 780 $ 13,679 For the year ended December 31, 2018, the allowance for Commercial & Agriculture loans increased as a result of an increase in general reserves due to higher loan balances. The result was represented as an increase in the provision. The allowance for Commercial Real Estate – Owner Occupied loans was reduced by a decrease in general reserves as a result of lower loss rates. The result was represented as a decrease in the provision. The allowance for Commercial Real Estate – Non-Owner Occupied loans increased due to an increase in general reserves required for this type as a result of higher loan balances. The allowance for Residential Real Estate loans was reduced by a decrease in general reserves required for this type as a result of a decrease in loss rates, represented by a decrease in the provision. The allowance for Real Estate Construction loans increased due to higher outstanding loan balances for this type of loan. The allowance for Farm Real Estate loans was reduced by a decrease in general reserves required for this type as a result of lower outstanding loan balances. The result was represented as a decrease in the provision. NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of December 31, 2020 and December 31, 2019. December 31, 2020 Loans acquired with credit deterioration Loans individually evaluated for impairment Loans collectively evaluated for impairment Total Allowance for loan losses: Commercial & Agriculture $ — $ 73 $ 2,737 $ 2,810 Commercial Real Estate: Owner Occupied — 5 4,052 4,057 Non-Owner Occupied — — 12,451 12,451 Residential Real Estate — 29 2,455 2,484 Real Estate Construction — — 2,439 2,439 Farm Real Estate — — 338 338 Consumer and Other — — 209 209 Unallocated — — 240 240 Total $ — $ 107 $ 24,921 $ 25,028 Outstanding loan balances: Commercial & Agriculture $ — $ 74 $ 409,802 $ 409,876 Commercial Real Estate: Owner Occupied — 980 277,433 278,413 Non-Owner Occupied — 48 705,024 705,072 Residential Real Estate 388 946 441,254 442,588 Real Estate Construction — — 175,609 175,609 Farm Real Estate — 618 32,484 33,102 Consumer and Other — — 12,842 12,842 Total $ 388 $ 2,666 $ 2,054,448 $ 2,057,502 NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) December 31, 2019 Loans acquired with credit deterioration Loans individually evaluated for impairment Loans collectively evaluated for impairment Total Allowance for loan losses: Commercial & Agriculture $ — $ — $ 2,219 $ 2,219 Commercial Real Estate: Owner Occupied — 9 2,532 2,541 Non-Owner Occupied — — 6,584 6,584 Residential Real Estate — 82 1,500 1,582 Real Estate Construction — — 1,250 1,250 Farm Real Estate — — 344 344 Consumer and Other — — 247 247 Unallocated — — — — Total $ — $ 91 $ 14,676 $ 14,767 Outstanding loan balances: Commercial & Agriculture $ — $ 367 $ 202,743 $ 203,110 Commercial Real Estate: Owner Occupied — 426 245,180 245,606 Non-Owner Occupied — 374 591,848 592,222 Residential Real Estate 467 1,764 460,801 463,032 Real Estate Construction — — 155,825 155,825 Farm Real Estate — 666 33,448 34,114 Consumer and Other — — 15,061 15,061 Total $ 467 $ 3,597 $ 1,704,906 $ 1,708,970 The following tables represent credit exposures by internally assigned risk ratings for the periods ended December 31, 2020 and 2019. The remaining loans in the Residential Real Estate, Real Estate Construction and Consumer and Other loan categories that are not assigned a risk grade are presented in a separate table below. The risk rating analysis estimates the capability of the borrower to repay the contractual obligations of the loan agreements as scheduled or at all. The Company’s internal credit risk rating system is based on experiences with similarly graded loans. The Company’s internally assigned grades are as follows: • Pass – loans which are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. • Special Mention – loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. • Substandard – loans that have a well-defined weakness based on objective evidence and are characterized by the distinct possibility that Civista will sustain some loss if the deficiencies are not corrected. • Doubtful – loans classified as doubtful have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. • Loss – loans classified as a loss are considered uncollectible, or of such value that continuance as an asset is not warranted. • Unrated – Generally, Residential Real Estate, Real Estate Construction and Consumer and Other loans are not risk-graded, except when collateral is used for a business purpose. NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) December 31, 2020 Pass Special Mention Substandard Doubtful Ending Balance Commercial & Agriculture $ 401,636 $ 4,472 $ 3,768 $ — $ 409,876 Commercial Real Estate: Owner Occupied 248,316 19,429 10,668 — 278,413 Non-Owner Occupied 604,909 58,270 41,893 — 705,072 Residential Real Estate 81,409 668 5,524 — 87,601 Real Estate Construction 158,207 962 492 — 159,661 Farm Real Estate 30,486 216 2,400 — 33,102 Consumer and Other 833 — 33 — 866 Total $ 1,525,796 $ 84,017 $ 64,778 $ — $ 1,674,591 December 31, 2019 Pass Special Mention Substandard Doubtful Ending Balance Commercial & Agriculture $ 199,649 $ 2,236 $ 1,225 $ — $ 203,110 Commercial Real Estate: Owner Occupied 237,171 5,617 2,818 — 245,606 Non-Owner Occupied 588,633 2,155 1,434 — 592,222 Residential Real Estate 73,289 528 6,495 — 80,312 Real Estate Construction 145,251 — 9 — 145,260 Farm Real Estate 30,808 567 2,739 — 34,114 Consumer and Other 1,289 — 6 — 1,295 Total $ 1,276,090 $ 11,103 $ 14,726 $ — $ 1,301,919 Due to the business disruptions and shut-downs due to the Covid-19 pandemic, management offered payment deferments to a number of customers that had previously been current in all respects. The bank instituted an enhanced portfolio management process which included meeting with customers, requesting additional financial information and evaluating cashflow and adjusting risk ratings as conditions warrant. During this process systematically downgraded a significant number of loans to recognize the increased risk attributed to the business disruptions related to the pandemic. The majority of the loans downgraded did not meet the definition of impaired, but were added to the criticized category due to the additional deferrals or reduced financial performance. Additionally, the bank did offer longer term deferrals under Section 4013 of the Cares Act, that were also downgraded as appropriate. The majority of the deferrals made during the year resulted in continued payments of interest. The Bank believes it has prudently identified risk, assigned appropriate risk ratings, and has a comprehensive portfolio monitoring process to identify and quantify risk. The following tables present performing and nonperforming loans based solely on payment activity for the years ended December 31, 2020 and December 31, 2019 that have not been assigned an internal risk grade. The types of loans presented here are not assigned a risk grade unless there is evidence of a problem. Payment activity is reviewed by management on a monthly basis to evaluate performance. Loans are considered to be nonperforming when they become 90 days past due or if management thinks that we may not collect all of our principal and interest. Nonperforming loans also include certain loans that have been modified in Troubled Debt Restructurings (TDRs) where economic concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Company’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance or other actions due to economic status. Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months. NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) December 31, 2020 Residential Real Estate Real Estate Construction Consumer and Other Total Performing $ 354,987 $ 15,948 $ 11,976 $ 382,911 Nonperforming — — — — Total $ 354,987 $ 15,948 $ 11,976 $ 382,911 December 31, 2019 Residential Real Estate Real Estate Construction Consumer and Other Total Performing $ 382,720 $ 10,565 $ 13,766 $ 407,051 Nonperforming — — — — Total $ 382,720 $ 10,565 $ 13,766 $ 407,051 The following tables include an aging analysis of the recorded investment of past due loans outstanding as of December 31, 2020 and 2019. December 31, 2020 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Total Past Due Current Purchased Credit- Impaired Loans Total Loans Past Due 90 Days and Accruing Commercial & Agriculture $ 117 $ 25 $ 50 $ 192 $ 409,684 $ — $ 409,876 $ — Commercial Real Estate: Owner Occupied — 4 102 106 278,307 — 278,413 — Non-Owner Occupied — — 6 6 705,066 — 705,072 — Residential Real Estate 1,059 867 1,314 3,240 438,960 388 442,588 — Real Estate Construction — — — — 175,609 — 175,609 — Farm Real Estate — — 4 4 33,098 — 33,102 — Consumer and Other 59 1 16 76 12,766 — 12,842 — Total $ 1,235 $ 897 $ 1,492 $ 3,624 $ 2,053,490 $ 388 $ 2,057,502 $ — December 31, 2019 30-59 Days Past Due 60-89 Days Past Due 90 Days or Greater Total Past Due Current Purchased Credit- Impaired Loans Total Loans Past Due 90 Days and Accruing Commercial & Agriculture $ 27 $ 35 $ 106 $ 168 $ 202,942 $ — $ 203,110 $ — Commercial Real Estate: Owner Occupied 453 63 663 1,179 244,427 — 245,606 — Non-Owner Occupied — — 8 8 592,214 — 592,222 — Residential Real Estate 2,399 198 1,775 4,372 458,193 467 463,032 — Real Estate Construction — — — — 155,825 — 155,825 — Farm Real Estate — — 7 7 34,107 — 34,114 — Consumer and Other 129 46 — 175 14,886 — 15,061 — Total $ 3,008 $ 342 $ 2,559 $ 5,909 $ 1,702,594 $ 467 $ 1,708,970 $ — NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) The following table presents loans on nonaccrual status, excluding purchased credit-impaired (PCI) loans, as of December 31, 2020 and 2019. 2020 2019 Commercial & Agriculture $ 139 $ 173 Commercial Real Estate: Owner Occupied 964 938 Non-Owner Occupied 6 8 Residential Real Estate 3,893 4,183 Real Estate Construction 7 9 Farm Real Estate 85 284 Consumer and Other 31 4 Total $ 5,125 $ 5,599 Nonaccrual Loans: Modifications: Loans modified in a TDR are typically already on non-accrual status and partial charge-offs have in some cases already been taken against the outstanding loan balance. As a result, loans modified in a TDR may have the financial effect of increasing the specific allowance associated with the loan. An allowance for impaired loans that have been modified in a TDR are measured based on the present value of expected future cash flows discounted at the loan’s effective interest rate or the estimated fair value of the collateral, less any selling costs, if the loan is collateral dependent. Management exercises significant judgment in developing these estimates. TDRs accounted for $35 of the allowance for loan losses as of December 31, 2020, $91 as of December 31, 2019 and $141 as of December 31, 2018. There were no loans modified during the twelve month period ended December 31, 2020. Loan modifications that are considered TDRs completed during the twelve month periods ended December 31, 2019 and 2018 were as follows: NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) For the Twelve Month Period Ended December 31, 2019 Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Commercial & Agriculture — $ — $ — Commercial Real Estate: Owner Occupied — — — Non-Owner Occupied 1 382 382 Residential Real Estate — — — Real Estate Construction — — — Farm Real Estate — — — Consumer and Other — — — Total Loan Modifications 1 $ 382 $ 382 For the Twelve Month Period Ended December 31, 2018 Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Commercial & Agriculture — $ — $ — Commercial Real Estate: Owner Occupied — — — Non-Owner Occupied — — — Residential Real Estate 1 23 23 Real Estate Construction — — — Farm Real Estate 1 110 110 Consumer and Other — — — Total Loan Modifications 2 $ 133 $ 133 Recidivism, or the borrower defaulting on its obligation pursuant to a modified loan, results in the loan once again becoming a non-accrual loan. Recidivism occurs at a notably higher rate than do defaults on new originations loans, so modified loans present a higher risk of loss than do new origination loans. During the periods ended December 31, 2020, 2019 and 2018, there were no defaults on loans that were modified and considered TDRs during the previous twelve months. Impaired Loans: NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) Loan Modifications/Troubled Debt Restructurings During 2020, Civista modified 813 loans totaling $431,283, primarily consisting of the deferral of principal and/or interest payments. All of the loans modified were performing at December 31, 2019 and comply with the provisions of the Coronavirus Aid Relief, and Economic Security Act (“CARES Act”) to not be considered a troubled debt restructuring. While most of the loans that received some form of modification have returned to making payments, Civista has received customer deferral requests for another round of modifications on loans. As of December 31, 2020, Civista has 55 loans totaling $73,786 that remain on a CARES Act modification. Details with respect to loan modifications that remain on deferred status are as follows: Number of Percent of Type of Loan Loans Balance Loans Outstanding 1 (In thousands) Commercial & Agriculture 21 $ 4,069 0.22 % Commercial Real Estate: Owner Occupied 12 13,072 0.71 % Non-Owner Occupied 19 51,027 2.77 % Residential Real Estate 1 180 0.01 % Real Estate Construction 2 5,438 0.30 % Total 55 $ 73,786 4.01 % 1 NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) The following table includes the recorded investment and unpaid principal balances for impaired financing receivables, excluding PCI loans, with the associated allowance amount, if applicable, as of December 31, 2020 and 2019. December 31, 2020 December 31, 2019 Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Commercial & Agriculture $ — $ — $ 367 $ 367 Commercial Real Estate: Owner Occupied 757 757 168 168 Non-Owner Occupied 48 48 374 374 Residential Real Estate 915 940 1,571 1,643 Farm Real Estate 618 618 666 666 Total 2,338 2,363 3,146 3,218 With an allowance recorded: Commercial & Agriculture 74 74 $ 73 — — $ — Commercial Real Estate: Owner Occupied 223 223 5 258 258 9 Residential Real Estate 31 35 29 193 197 82 Farm Real Estate — — — — — — Total 328 332 107 451 455 91 Total: Commercial & Agriculture 74 74 73 367 367 — Commercial Real Estate: Owner Occupied 980 980 5 426 426 9 Non-Owner Occupied 48 48 — 374 374 — Residential Real Estate 946 975 29 1,764 1,840 82 Farm Real Estate 618 618 — 666 666 — Total $ 2,666 $ 2,695 $ 107 $ 3,597 $ 3,673 $ 91 NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) The following tables include the average recorded investment and interest income recognized for impaired financing receivables as of, and for the years ended, December 31, 2020, 2019 and 2018. For the year ended: December 31, 2020 December 31, 2019 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Commercial & Agriculture $ 88 $ 4 $ 367 $ 33 Commercial Real Estate: Owner Occupied 520 27 456 32 Non-Owner Occupied 243 16 308 20 Residential Real Estate 1,361 43 1,271 58 Farm Real Estate 647 26 683 29 Total $ 2,859 $ 116 $ 3,085 $ 172 For the year ended: December 31, 2018 Average Recorded Investment Interest Income Recognized Commercial & Agriculture $ 636 $ 25 Commercial Real Estate: Owner Occupied 610 33 Non-Owner Occupied 39 5 Residential Real Estate 1,519 75 Farm Real Estate 716 29 Total $ 3,520 $ 167 Foreclosed assets acquired in settlement of loans are carried at fair value less estimated costs to sell and are included in other assets on the Consolidated Balance Sheet. As of December 31, 2020 there were $31 of foreclosed assets included in other assets. As of December 31, 2019 there were no foreclosed assets included in other assets. As of December 31, 2020 and 2019, the Company had initiated formal foreclosure procedures on $741 and $1,022, respectively, of consumer residential mortgages. Changes in the amortizable yield for PCI loans were as follows, since acquisition: At December 31, 2020 At December 31, 2019 (In Thousands) (In Thousands) Balance at beginning of period $ 255 $ 336 Acquisition of PCI loans — — Accretion ( 336 ) ( 164 ) Transfers from non-accretable to accretable 306 83 Balance at end of period $ 225 $ 255 NOTE 5 - ALLOWANCE FOR LOAN LOSSES (Continued) The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30: At December 31, 2020 At December 31, 2019 Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30) Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30) (In Thousands) Outstanding balance $ 687 $ 1,149 Carrying amount 388 467 There was no allowance for loan losses recorded for acquired loans with or without specific evidence of deterioration in credit quality as of December 31, 2020 and 2019, respectively. |