Loans and Allowance for Credit Losses | NOTE 3 – LOANS AND ALLOWANCE FOR CREDIT LOSSES Types of loans and normal collateral securing those loans are listed below. Commercial real estate : Commercial real estate loans include all loans secured by nonfarm, nonresidential properties and by multifamily residential properties, as well as 1-4 family investment-purpose real estate loans. Commercial and industrial : Commercial and industrial loans include loans used to purchase fixed assets, provide working capital or meet other financing needs of the business. Loans are normally secured by the assets being purchased or already owned by the borrower, inventory or accounts receivable. These may include SBA and other guaranteed or partially guaranteed types of loans. Residential real estate : Residential real estate loans include loans secured by primary or secondary personal residences. Agricultural real estate : Agricultural real estate loans are loans typically secured by farmland. Agricultural : Agricultural loans are primarily operating lines subject to annual farming revenues including productivity/yield of the agricultural commodities produced. These loans may be secured by growing crops, stored crops, livestock, equipment, and miscellaneous receivables. Consumer : Consumer loans may include installment loans, unsecured and secured personal lines of credit, overdraft protection and letters of credit. These loans are generally secured by consumer assets but may be unsecured. The following table lists categories of loans at March 31, 2023, and December 31, 2022. March 31, 2023 December 31, 2022 Commercial real estate $ 1,746,834 $ 1,721,268 Commercial and industrial 605,576 594,863 Residential real estate 563,791 570,550 Agricultural real estate 202,274 199,189 Agricultural 106,169 120,003 Consumer 105,974 105,675 Total loans 3,330,618 3,311,548 Allowance for credit losses ( 45,103 ) ( 45,847 ) Net loans $ 3,285,515 $ 3,265,701 From time to time, the Company has purchased pools of residential real estate loans originated by other financial institutions to hold for investment with the intent to diversify the residential real estate portfolio. During the quarters ended March 31, 2023 and 2022, the Company did no t purchase any pools of residential loans. As of March 31, 2023, and December 31, 2022, residential real estate loans include $ 321,094 and $ 327,309 of purchased residential real estate loans. The Company occasionally purchases the government guaranteed portion of loans originated by other financial institutions to hold for investment. During the quarter ended March 31, 2023, the Company purchased $ 802 in loans guaranteed by governmental agencies. During the first three months of 2022, the Company purchased $ 2,293 in loans guaranteed by governmental agencies. The unamortized discount of merger purchase accounting adjustments related to non-purchase credit deteriorated loans included in the loan totals above ar e $ 3,314 with related loans of $ 273,286 at M arch 31, 2023, and $ 3,632 with related loans of $ 286,538 at December 31, 2022. Overdraft deposit accounts are reclassified and included in consumer loans above. These accounts totaled $ 367 at March 31, 2023, and $ 475 a t December 31, 2022. The following tables present the activity in the allowance for credit losses by class for the three month periods ended March 31, 2023 and 2022. March 31, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 16,731 $ 14,951 $ 8,608 $ 819 $ 2,457 $ 2,281 $ 45,847 Provision for credit losses ( 126 ) 1,100 132 ( 233 ) ( 1,065 ) ( 174 ) ( 366 ) Loans charged-off ( 1 ) ( 435 ) ( 5 ) — — ( 197 ) ( 638 ) Recoveries 7 4 16 — 155 78 260 Total ending allowance balance $ 16,611 $ 15,620 $ 8,751 $ 586 $ 1,547 $ 1,988 $ 45,103 March 31, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Beginning balance $ 22,478 $ 12,248 $ 5,560 $ 2,235 $ 3,756 $ 2,088 $ 48,365 Provision for credit losses ( 492 ) 1,572 402 ( 700 ) ( 1,284 ) 90 ( 412 ) Loans charged-off ( 283 ) ( 44 ) ( 2 ) — — ( 205 ) ( 534 ) Recoveries 61 38 — 7 — 65 171 Total ending allowance balance $ 21,764 $ 13,814 $ 5,960 $ 1,542 $ 2,472 $ 2,038 $ 47,590 The following tables present the recorded investment in loans and the balance in the allowance for credit losses by portfolio and class based on method to determine allowance for credit loss as of March 31, 2023, and December 31, 2022. March 31, 2023 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 294 $ 1,139 $ 772 $ 110 $ 1,320 $ 107 $ 3,742 Collectively evaluated for credit losses 16,317 14,481 7,979 476 227 1,881 41,361 Total $ 16,611 $ 15,620 $ 8,751 $ 586 $ 1,547 $ 1,988 $ 45,103 Loan Balance: Individually evaluated for credit losses $ 2,878 $ 6,269 $ 3,226 $ 2,489 $ 4,030 $ 458 $ 19,350 Collectively evaluated for credit losses 1,743,956 599,307 560,565 199,785 102,139 105,516 3,311,268 Total $ 1,746,834 $ 605,576 $ 563,791 $ 202,274 $ 106,169 $ 105,974 $ 3,330,618 December 31, 2022 Commercial Commercial Residential Agricultural Agricultural Consumer Total Allowance for credit losses: Individually evaluated for credit losses $ 285 $ 1,433 $ 795 $ 221 $ 2,125 $ 87 $ 4,946 Collectively evaluated for credit losses 16,446 13,518 7,813 598 332 2,194 40,901 Total $ 16,731 $ 14,951 $ 8,608 $ 819 $ 2,457 $ 2,281 $ 45,847 Loan Balance: Individually evaluated for credit losses $ 2,867 $ 6,653 $ 3,344 $ 2,606 $ 4,576 $ 379 $ 20,425 Collectively evaluated for credit losses 1,718,401 588,210 567,206 196,583 115,427 105,296 3,291,123 Total $ 1,721,268 $ 594,863 $ 570,550 $ 199,189 $ 120,003 $ 105,675 $ 3,311,548 The following table presents information related to nonaccrual loans at March 31, 2023, and December 31, 2022. March 31, 2023 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 2,443 $ 1,844 $ — Commercial and industrial 24 — — Residential real estate 27 — — Agricultural real estate 1,535 565 — Agricultural 2,303 — — Consumer 4 — — Subtotal 6,336 2,409 — With an allowance recorded: Commercial real estate 1,060 859 215 Commercial and industrial 10,829 5,482 839 Residential real estate 3,375 3,088 763 Agricultural real estate 1,899 1,372 106 Agricultural 3,861 2,923 1,054 Consumer 485 417 103 Subtotal 21,509 14,141 3,080 Total $ 27,845 $ 16,550 $ 3,080 December 31, 2022 Unpaid Recorded Allowance for With no related allowance recorded: Commercial real estate $ 2,443 $ 1,866 $ — Commercial and industrial 21 — — Residential real estate 54 25 — Agricultural real estate 1,518 583 — Consumer 6 — — Subtotal 4,042 2,474 — With an allowance recorded: Commercial real estate 1,011 823 206 Commercial and industrial 10,758 5,838 1,091 Residential real estate 3,488 3,181 786 Agricultural real estate 1,956 1,469 216 Agricultural 6,272 3,468 1,860 Consumer 412 348 85 Subtotal 23,897 15,127 4,244 Total $ 27,939 $ 17,601 $ 4,244 The table below presents average recorded investment and interest income related to nonaccrual loans for the three months ended March 31, 2023, and 2022. Interest income recognized in the following table was substantially recognized on the cash basis. The recorded investment in loans excludes accrued interest receivable due to immateriality. As of and for the three months ended March 31, 2023 March 31, 2022 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial real estate $ 1,855 $ — $ 409 $ — Commercial and industrial — — 982 — Residential real estate 13 — 767 1 Agricultural real estate 573 — 1,660 — Consumer — — 24 — Subtotal 2,441 — 3,842 1 With an allowance recorded: Commercial real estate 841 — 4,827 — Commercial and industrial 5,660 — 4,152 — Residential real estate 3,135 — 4,031 — Agricultural real estate 1,421 1 2,579 — Agricultural 3,195 — 5,281 — Consumer 382 — 316 — Subtotal 14,634 1 21,186 — Total $ 17,075 $ 1 $ 25,028 $ 1 The following tables present the aging of the recorded investment in past due loans as of March 31, 2023, and December 31, 2022, by portfolio and class of loans. March 31, 2023 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 836 $ 276 $ — $ 2,703 $ 1,743,019 $ 1,746,834 Commercial and industrial 659 203 — 5,482 599,232 605,576 Residential real estate 1,245 104 23 3,088 559,331 563,791 Agricultural real estate 552 — — 1,937 199,785 202,274 Agricultural 1,098 — — 2,923 102,148 106,169 Consumer 354 55 — 417 105,148 105,974 Total $ 4,744 $ 638 $ 23 $ 16,550 $ 3,308,663 $ 3,330,618 December 31, 2022 30 - 59 60 - 89 Greater Nonaccrual Loans Not Total Commercial real estate $ 1,526 $ 69 $ — $ 2,689 $ 1,716,984 $ 1,721,268 Commercial and industrial 232 195 — 5,838 588,598 594,863 Residential real estate 1,133 1,993 — 3,206 564,218 570,550 Agricultural real estate 569 — — 2,052 196,568 199,189 Agricultural 212 — — 3,468 116,323 120,003 Consumer 246 55 — 348 105,026 105,675 Total $ 3,918 $ 2,312 $ — $ 17,601 $ 3,287,717 $ 3,311,548 Credit Quality Indicators The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. Consumer loans are considered pass credits unless downgraded due to payment status or reviewed as part of a larger credit relationship. Loans that participated in the short-term deferral program are not automatically considered classified solely due to a deferral, are subject to ongoing monitoring and will be downgraded or placed on nonaccrual if a noted weakness exists. The Company uses the following definitions for risk ratings. Pass: Loans classified as pass include all loans that do not fall under one of the three following categories. Special Mention : Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the Company’s credit position at some future date. Substandard : Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful : Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Based on the most recent analysis performed, the risk category of loans, by type and year of origination, at March 31, 2023, is as follows. March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 53,613 $ 429,072 $ 248,286 $ 185,445 $ 85,580 $ 260,508 $ 472,469 $ 728 $ 1,735,701 Special mention — 3,304 122 — — 413 — — 3,839 Substandard — — 3,003 241 1,537 2,513 — — 7,294 Doubtful — — — — — — — — — Total commercial real estate $ 53,613 $ 432,376 $ 251,411 $ 185,686 $ 87,117 $ 263,434 $ 472,469 $ 728 $ 1,746,834 Commercial and industrial Risk rating Pass $ 49,592 $ 157,541 $ 75,736 $ 62,241 $ 37,381 $ 14,295 $ 180,636 $ 6,581 $ 584,003 Special mention — — — — — 1,102 3,023 — 4,125 Substandard — 6,516 241 2,131 4,166 2,226 2,168 — 17,448 Doubtful — — — — — — — — — Total commercial and industrial $ 49,592 $ 164,057 $ 75,977 $ 64,372 $ 41,547 $ 17,623 $ 185,827 $ 6,581 $ 605,576 Residential real estate Risk rating Pass $ 9,976 $ 31,494 $ 294,422 $ 5,752 $ 12,789 $ 146,032 $ 59,742 $ 183 $ 560,390 Special mention — — — — — — — — — Substandard — 56 82 47 238 2,498 480 — 3,401 Doubtful — — — — — — — — — Total residential real estate $ 9,976 $ 31,550 $ 294,504 $ 5,799 $ 13,027 $ 148,530 $ 60,222 $ 183 $ 563,791 Agricultural real estate Risk rating Pass $ 5,227 $ 32,617 $ 19,959 $ 23,646 $ 12,115 $ 22,955 $ 68,888 $ 289 $ 185,696 Special mention 4,865 874 — — — 599 7,880 — 14,218 Substandard — — 194 — 114 2,015 37 — 2,360 Doubtful — — — — — — — — — Total agricultural real estate $ 10,092 $ 33,491 $ 20,153 $ 23,646 $ 12,229 $ 25,569 $ 76,805 $ 289 $ 202,274 Agricultural Risk rating Pass $ 7,511 $ 12,644 $ 6,312 $ 8,132 $ 1,829 $ 4,131 $ 59,182 $ 75 $ 99,816 Special mention — — 1 — 88 349 586 — 1,024 Substandard — — 1,003 1,839 1,888 194 405 — 5,329 Doubtful — — — — — — — — — Total agricultural $ 7,511 $ 12,644 $ 7,316 $ 9,971 $ 3,805 $ 4,674 $ 60,173 $ 75 $ 106,169 Consumer Risk rating Pass $ 29,191 $ 34,984 $ 15,295 $ 7,307 $ 2,560 $ 4,128 $ 12,093 $ 1 $ 105,559 Special mention — — — — — — — — — Substandard — 87 180 46 58 43 1 — 415 Doubtful — — — — — — — — — Total consumer $ 29,191 $ 35,071 $ 15,475 $ 7,353 $ 2,618 $ 4,171 $ 12,094 $ 1 $ 105,974 Total loans Risk rating Pass $ 155,110 $ 698,352 $ 660,010 $ 292,523 $ 152,254 $ 452,049 $ 853,010 $ 7,857 $ 3,271,165 Special mention 4,865 4,178 123 — 88 2,463 11,489 — 23,206 Substandard — 6,659 4,703 4,304 8,001 9,489 3,091 — 36,247 Doubtful — — — — — — — — — Total loans $ 159,975 $ 709,189 $ 664,836 $ 296,827 $ 160,343 $ 464,001 $ 867,590 $ 7,857 $ 3,330,618 Based on the analysis performed at December 31, 2022, the risk category of loans, by type and year of origination is as follows. December 31, 2022 2022 2021 2020 2019 2018 Prior Revolving Loans Revolving Loans Total Commercial real estate Risk rating Pass $ 432,196 $ 252,616 $ 188,897 $ 92,290 $ 114,415 $ 171,498 $ 462,140 $ 741 $ 1,714,793 Special mention — 122 — — — 401 — — 523 Substandard — 3,049 244 144 — 2,515 — — 5,952 Doubtful — — — — — — — — — Total commercial real estate $ 432,196 $ 255,787 $ 189,141 $ 92,434 $ 114,415 $ 174,414 $ 462,140 $ 741 $ 1,721,268 Commercial and industrial Risk rating Pass $ 172,912 $ 79,782 $ 65,915 $ 39,487 $ 6,712 $ 5,089 $ 189,998 $ 6,654 $ 566,549 Special mention — — — — 674 3,851 — — 4,525 Substandard 283 4,316 2,167 10,127 1,460 783 4,653 — 23,789 Doubtful — — — — — — — — — Total commercial and industrial $ 173,195 $ 84,098 $ 68,082 $ 49,614 $ 8,846 $ 9,723 $ 194,651 $ 6,654 $ 594,863 Residential real estate Risk rating Pass $ 34,705 $ 299,840 $ 5,939 $ 13,073 $ 47,986 $ 102,871 $ 62,494 $ 271 $ 567,179 Special mention — — — — — — — — — Substandard 58 86 48 209 239 2,633 98 — 3,371 Doubtful — — — — — — — — — Total residential real estate $ 34,763 $ 299,926 $ 5,987 $ 13,282 $ 48,225 $ 105,504 $ 62,592 $ 271 $ 570,550 Agricultural real estate Risk rating Pass $ 33,586 $ 20,712 $ 26,408 $ 12,754 $ 5,608 $ 18,882 $ 68,510 $ 300 $ 186,760 Special mention 874 — 2,493 — — 604 5,983 — 9,954 Substandard — 203 — 115 485 1,635 37 — 2,475 Doubtful — — — — — — — — — Total agricultural real estate $ 34,460 $ 20,915 $ 28,901 $ 12,869 $ 6,093 $ 21,121 $ 74,530 $ 300 $ 199,189 Agricultural Risk rating Pass $ 23,917 $ 7,778 $ 9,437 $ 2,642 $ 2,250 $ 2,134 $ 64,647 $ 75 $ 112,880 Special mention — — — 92 22 375 556 — 1,045 Substandard — 1,003 1,838 2,044 386 213 594 — 6,078 Doubtful — — — — — — — — — Total agricultural $ 23,917 $ 8,781 $ 11,275 $ 4,778 $ 2,658 $ 2,722 $ 65,797 $ 75 $ 120,003 Consumer Risk rating Pass $ 56,497 $ 17,460 $ 8,415 $ 3,235 $ 1,370 $ 3,396 $ 14,955 $ — $ 105,328 Special mention — — — — — — — — — Substandard 17 148 54 81 13 34 — — 347 Doubtful — — — — — — — — — Total consumer $ 56,514 $ 17,608 $ 8,469 $ 3,316 $ 1,383 $ 3,430 $ 14,955 $ — $ 105,675 Total loans Risk rating Pass $ 753,813 $ 678,188 $ 305,011 $ 163,481 $ 178,341 $ 303,870 $ 862,744 $ 8,041 $ 3,253,489 Special mention 874 122 2,493 92 696 5,231 6,539 — 16,047 Substandard 358 8,805 4,351 12,720 2,583 7,813 5,382 — 42,012 Doubtful — — — — — — — — — Total loans $ 755,045 $ 687,115 $ 311,855 $ 176,293 $ 181,620 $ 316,914 $ 874,665 $ 8,041 $ 3,311,548 The following tables disclose the charge-off and recovery activity by loan type and year of origination for the periods ending March 31, 2023. March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Revolving Loans Total Commercial real estate Gross charge-offs $ — $ — $ — $ — $ — $ ( 1 ) $ — $ — $ ( 1 ) Gross recoveries — — — — — 7 — — 7 Net charge-offs $ — $ — $ — $ — $ — $ 6 $ — $ — $ 6 Commercial and industrial Gross charge-offs $ — $ ( 1 ) $ — $ — $ ( 3 ) $ — $ ( 431 ) $ — $ ( 435 ) Gross recoveries — — — — — 4 — — 4 Net charge-offs $ — $ ( 1 ) $ — $ — $ ( 3 ) $ 4 $ ( 431 ) $ — $ ( 431 ) Residential real estate Gross charge-offs $ — $ — $ — $ — $ — $ ( 1 ) $ ( 4 ) $ — $ ( 5 ) Gross recoveries — — — — — 16 — — 16 Net charge-offs $ — $ — $ — $ — $ — $ 15 $ ( 4 ) $ — $ 11 Agricultural real estate Gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Gross recoveries — — — — — — — — — Net charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Agricultural Gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Gross recoveries — — — — — 155 — — 155 Net charge-offs $ — $ — $ — $ — $ — $ 155 $ — $ — $ 155 Consumer Gross charge-offs $ ( 16 ) $ ( 51 ) $ ( 32 ) $ ( 12 ) $ ( 20 ) $ ( 53 ) $ ( 13 ) $ — $ ( 197 ) Gross recoveries — 4 34 5 3 29 3 — 78 Net charge-offs $ ( 16 ) $ ( 47 ) $ 2 $ ( 7 ) $ ( 17 ) $ ( 24 ) $ ( 10 ) $ — $ ( 119 ) Total loans Gross charge-offs $ ( 16 ) $ ( 52 ) $ ( 32 ) $ ( 12 ) $ ( 23 ) $ ( 55 ) $ ( 448 ) $ — $ ( 638 ) Gross recoveries — 4 34 5 3 211 3 — 260 Net charge-offs $ ( 16 ) $ ( 48 ) $ 2 $ ( 7 ) $ ( 20 ) $ 156 $ ( 445 ) $ — $ ( 378 ) Modifications to Debtors Experiencing Financial Difficulty The Company adopted ASU 2022-02 Troubled Debt Restructurings and Vintage Disclosures, effective January 1, 2023, and this accounting guidance is applied prospectively. The following table presents the amortized cost basis of loans at March 31, 2023 that were both experiencing financial difficulty and modified during the quarter ended March 31, 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below. March 31, 2023 Payment Delay Term Extension Combination Rate Change and Term Extension Combination Payment Delay and Term Extension Total Modifications Total Class of Financing Receivable Commercial real estate $ — $ — $ — $ 14 $ 14 0.00 % Commercial and industrial — 258 — 8,794 9,052 1.49 % Residential real estate — — — — — 0.00 % Agricultural real estate — 23 — — 23 0.01 % Agricultural 122 — — — 122 0.11 % Consumer — — 25 — 25 0.02 % Total $ 122 $ 281 $ 25 $ 8,808 $ 9,236 0.28 % At March 31, 2023, there were $ 128 thousand in commitments to lend additional amounts on these loans. The Company considers loans modified to borrowers in financial distress as loans that do not share similar risk characteristics with collectively evaluated loans at modification date for the purposes of calculating the allowance for credit losses. These loans will be evaluated for credit losses based on either discounted cash flows or the fair value of collateral at modification date; however, subsequent to the modification date these loans will be evaluated for credit losses as part of the collectively evaluated pools after a period of ongoing performance under the terms of the modified loan. The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified during the quarter ended March 31, 2023. March 31, 2023 30 - 59 Days Past Due 60 - 89 Days Past Due Greater Than 89 days Past Due Total Past Due Commercial real estate $ — $ — $ — $ — Commercial and industrial — — — — Residential real estate — — — — Agricultural real estate — 23 — 23 Agricultural — — — — Consumer — — — — Total $ — $ 23 $ — $ 23 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the quarter ended March 31, 2023. March 31, 2023 Principal Forgiveness Weighted Average Interest Rate Reduction Weighted Average Term Extension in Years Commercial real estate $ — — % 0.25 Commercial and industrial — — % 0.14 Residential real estate — — % — Agricultural real estate — — % 6.20 Agricultural — — % — Consumer — ( 0.24 ) % 2.16 Total loans $ — ( 0.24 ) % 0.16 During the quarter ended March 31, 2023, there were no loans that had a payment default and were modified prior to that default to borrowers experiencing financial difficulty. Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk from a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The allowance for credit losses on off-balance-sheet credit exposures is adjusted as a provision for credit loss expense recognized within other non-interest expense on the consolidated statements of income and included in other liabilities on the consolidated balance sheets. The estimated credit loss includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The estimate of expected credit loss is based on the historical loss rate for the class of loan the commitments would be classified as if funded. The following table lists allowance for credit losses on off-balance-sheet credit exposures as of March 31, 2023, and December 31, 2022. Allowance for March 31, 2023 December 31, 2022 Commercial real estate $ 348 $ 336 Commercial and industrial 821 700 Residential real estate 43 45 Agricultural 5 3 Consumer 268 269 Total allowance for credit losses $ 1,485 $ 1,353 |