Article: Allegiance Bank of North America Reports Operating Results for the Quarter Ended, June 30, 2009.

BALA CYNWYD, Pa. -- Allegiance Bank of North America (the Bank) reported a net loss of $7.0 million, or $1.46 per share, for the second quarter of 2009, compared to a net loss of $1.8 million, or $.38 per share in the second quarter of 2008. During the second quarter of 2009, the Bank initiated a strategy to significantly reduce its non-performing loans by reclassifying its Paramount Mortgage and Capital, LLC (Paramount) loan portfolio from" loans receivable" to "loans held for sale." This classification change resulted in the bank recording this portfolio at its fair value as of June 30, 2009 and resulted in an expense of $4.4 million recorded as "valuation allowance on ...

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