Solera National Bancorp revises Q1, Q2 results after reclassifying treasury activity as trading
SLRK•Solera National Bancorp revised its Q1 and Q2 2026 results after reclassifying treasury activity as trading, shifting market-value changes into earnings; the company said core earnings were unchanged.
1. Accounting reclassification
Solera National Bancorp revised its Q1 and Q2 2026 results after reclassifying treasury activity as trading. The change moves market-value swings into earnings rather than accumulated other comprehensive income, and management described the treatment as more conservative. Executive chairman Michael Quagliano said the change improves tax efficiency, while CFO Jay Hansen said core earnings were unchanged.
