| Loans and Allowance | 90 Days or More Past Due Commercial and industrial loans $ 2,658,952 $ 6,336 $ 4,590 $ 1,198 $ 2,671,076 $ — Agricultural land, production and other loans to farmers 234,432 — — 588 235,020 — Real estate loans: Construction 491,200 — — — 491,200 — Commercial real estate, non-owner occupied 2,221,577 39 5,364 36,517 2,263,497 — Commercial real estate, owner occupied 949,949 2,127 — 1,425 953,501 — Residential 1,121,721 2,276 347 3,098 1,127,442 183 Home equity 487,075 832 1,125 965 489,997 — Individuals' loans for household and other personal expenditures 129,214 1,397 208 — 130,819 — Public finance and other commercial loans 758,698 — — — 758,698 — Loans $ 9,052,818 $ 13,007 $ 11,634 $ 43,791 $ 9,121,250 $ 183 December 31, 2020 Current 30-59 Days 60-89 Days 90 Days or More Past Due Total Loans > 90 Days or More Past Due Commercial and industrial loans $ 2,761,473 $ 5,866 $ 6,571 $ 2,789 $ 2,776,699 $ 594 Agricultural land, production and other loans to farmers 280,615 146 226 897 281,884 — Real estate loans: Construction 484,706 — 17 — 484,723 — Commercial real estate, non-owner occupied 2,184,681 2,525 2,109 31,634 2,220,949 — Commercial real estate, owner occupied 951,561 4,854 180 1,906 958,501 — Residential 1,226,779 3,269 1,429 3,264 1,234,741 133 Home equity 503,596 2,644 559 1,460 508,259 19 Individuals' loans for household and other personal expenditures 129,049 334 96 — 129,479 — Public finance and other commercial loans 647,939 — — — 647,939 — Loans $ 9,170,399 $ 19,638 $ 11,187 $ 41,950 $ 9,243,174 $ 746 Loans are reclassified to a non-accruing status when, in management’s judgment, the collateral value and financial condition of the borrower do not justify accruing interest. All unpaid accrued interest is reversed against earnings when considered uncollectible and at the time accrual is discontinued. Payments subsequently received on non-accrual loans are applied to principal. A loan is returned to accrual status when principal and interest are no longer past due and collectability is probable, typically after a minimum of six consecutive months of performance. The following table summarizes the Corporation’s non-accrual loans by loan class for the periods indicated: June 30, 2021 December 31, 2020 Non-Accrual Loans Non-Accrual Loans with no Allowance for Credit Losses Non-Accrual Loans Commercial and industrial loans $ 1,467 $ 781 $ 2,329 Agricultural land, production and other loans to farmers 682 562 1,012 Real estate loans: Construction 1 — 123 Commercial real estate, non-owner occupied 45,437 28,179 46,316 Commercial real estate, owner occupied 2,133 926 3,040 Residential 5,552 816 6,517 Home equity 2,248 — 2,095 Individuals' loans for household and other personal expenditures 36 — 39 Loans $ 57,556 $ 31,264 $ 61,471 There was no interest income recognized on non-accrual loans for the three and six months ended June 30, 2021 and 2020, respectively. Determining fair value for collateral dependent loans requires obtaining a current independent appraisal of the collateral and applying a discount factor, which includes selling costs if applicable, to the value. The fair value of real estate is generally based on appraisals by qualified licensed appraisers. The appraisers typically determine the value of the real estate by utilizing an income or market valuation approach. If an appraisal is not available, the fair value may be determined by using a cash flow analysis. Fair value on other collateral such as business assets is typically ascertained by assessing, either singularly or some combination of, asset appraisals, accounts receivable aging reports, inventory listings and or customer financial statements. Both appraised values and values based on borrower’s financial information are discounted as considered appropriate based on age and quality of the information and current market conditions. The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses: June 30, 2021 Commercial Real Estate Residential Real Estate Other Total Allowance on Collateral Dependent Loans Commercial and industrial loans $ — $ — $ 2,106 $ 2,106 $ 727 Agricultural land, production and other loans to farmers 562 — 300 862 117 Real estate loans: Commercial real estate, non-owner occupied 47,834 — — 47,834 4,943 Commercial real estate, owner occupied 2,942 — — 2,942 238 Residential — 2,981 — 2,981 334 Home equity — 408 — 408 67 Individuals' loans for household and other personal expenditures — — 1 1 — Loans $ 51,338 $ 3,389 $ 2,407 $ 57,134 $ 6,426 As detailed in NOTE 1. GENERAL of these Notes to Consolidated Condensed Financial Statements, the Bank's banking regulators issued guidance in March 2020 encouraging financial institutions to work prudently with borrowers who are or may be unable to meet their contractual payment obligations due to the effects of COVID-19. Additionally, Section 4013 of the CARES Act had further provided that a qualified loan modification is exempt by law from classification as a troubled debt restructure as defined by GAAP, from the period beginning March 1, 2020 until the earlier of December 31, 2020 or the date that is 60 days after the date on which the national emergency concerning the COVID-19 outbreak under the National Emergencies Act (50 U.S.C. 1601 et seq.) terminates. In accordance with that guidance, the Bank has offered short-term modifications made in response to COVID-19 to borrowers who were current and otherwise not past due. These included short-term, 180 days or less, modifications in the form of payment deferrals, fee waivers, extensions of repayment terms, or other delays in payment that are insignificant. The Consolidated Appropriations Act, 2021 extended the expiration date for COVID-related loan modifications exempt from troubled debt restructuring classification until the earlier of January 1, 2022, or 60 days after the termination of the national emergency. Details of the Corporation's modifications are included in the "LOAN QUALITY" section of Management’s Discussion and Analysis of Financial Condition and Results of Operations included in this Form 10-Q. In certain loan restructuring situations, the Corporation may grant a concession to a debtor experiencing financial difficulty, resulting in a troubled debt restructuring. A concession is deemed to be granted when, as a result of the restructuring, the Corporation does not expect to collect all original amounts due, including interest accrued at the original contract rate. If the payment of principal at original maturity is primarily dependent on the value of collateral, the current value of the collateral is considered in determining whether the principal will be repaid. The following tables summarize troubled debt restructures in the Corporation's loan portfolio that occurred during the three months and six months ended June 30, 2021 and 2020, respectively. Three Months Ended June 30, 2021 Pre- Modification Recorded Balance Term Modification Combination Post - Modification Recorded Balance Number of Loans Real estate loans: Commercial real estate, owner occupied $ 21 $ — $ 21 $ 21 1 Residential 66 66 — 66 2 Total $ 87 $ 66 $ 21 $ 87 3 Three Months Ended June 30, 2020 Pre- Modification Recorded Balance Term Modification Rate Modification Combination Post - Modification Recorded Balance Number of Loans Commercial and industrial loans $ 654 $ 654 $ — $ — $ 654 3 Agricultural land, production and other loans to farmers 458 458 — — 458 1 Real estate loans: Commercial real estate, owner occupied 107 107 — — 107 1 Residential 300 — 112 225 337 6 Total $ 1,519 $ 1,219 $ 112 $ 225 $ 1,556 11 Six Months Ended June 30, 2021 Pre- Modification Recorded Balance Term Modification Rate Modification Combination Post - Modification Recorded Balance Number of Loans Commercial and industrial loans $ 348 $ 348 $ — $ — $ 348 2 Real estate loans: Commercial real estate, owner occupied 21 — — 21 21 1 Residential 691 449 126 118 693 9 Total $ 1,060 $ 797 $ 126 $ 139 $ 1,062 12 Six Months Ended June 30, 2020 Pre- Modification Recorded Balance Term Modification Rate Modification Combination Post - Modification Recorded Balance Number of Loans Commercial and industrial loans $ 654 $ 654 $ — $ — $ 654 3 Agricultural land, production and other loans to farmers 458 458 — — 458 1 Real estate loans: Commercial real estate, owner occupied 107 107 — — 107 1 Residential 300 — 112 225 337 6 Total $ 1,519 $ 1,219 $ 112 $ 225 $ 1,556 11 Loans secured by 1- 4 family residential real estate made up 76 percent of the post-modification balances of the troubled debt restructured loans that occurred during the three months ending June 30, 2021 and 65 percent for the six months ending June 30, 2021. The following tables summarize troubled debt restructures that occurred during the twelve months ended June 30, 2021 and 2020, that subsequently defaulted during the period indicated and remained in default at period end. For purposes of this schedule, a loan is considered in default if it is 30-days or more past due. Three Months Ended June 30, 2021 Six Months Ended June 30, 2021 Number of Loans Recorded Balance Number of Loans Recorded Balance Commercial and industrial loans 2 $ 163 2 $ 163 Real estate loans: Residential 2 195 2 195 Total 4 $ 358 4 $ 358 Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Number of Loans Recorded Balance Number of Loans Recorded Balance Commercial and industrial loans 1 $ 268 1 $ 268 Total 1 $ 268 1 $ 268 Commercial troubled debt restructured loans risk graded special mention, substandard, doubtful and loss are individually evaluated for apparent loss and may result in a specific reserve allocation in the allowance for credit loss. Commercial troubled debt restructures that aren't individually evaluated for a specific reserve are included in the calculation of allowance for credit losses through the loan segment loss analysis. For all consumer loan modifications, an evaluation to identify if a troubled debt restructure has occurred is performed prior to making the modification. Any subsequent deterioration is addressed through the charge-off process or through a specific reserve allocation included in the allowance for credit loss. Consumer troubled debt restructures that are not individually evaluated for a specific reserve are included in the calculation of the allowance for credit losses through the loan segment loss analysis. Consumer loans secured by residential real estate properties for which formal foreclosure proceedings are in process totaled $3.2 million and $492,000 at June 30, 2021 and June 30, 2020, respectively. Allowance for Credit Losses on Loans The Allowance for Credit Losses on Loans ("ACL - Loans") is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected on loans over the contractual term. The ACL - Loans is adjusted by the provision for credit losses, which is reported in earnings, and reduced by charge offs for loans, net or recoveries. Provision for credit losses on loans reflects the totality of actions taken on all loans for a particular period including any necessary increases or decreases in the allowance related to changes in credit loss expectations associated with specific loans or pools of loans. Loans are charged off against the allowance when the uncollectibility of the loan is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged off and expected to be charged off. The allowance represents the Corporation’s best estimate of current expected credit losses on loans using relevant available information, from internal and external sources, related to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. The current expected credit loss ("CECL") calculation is performed and evaluated quarterly and losses are estimated over the expected life of the loan. The level of the allowance for credit losses is believed to be adequate to absorb all expected future losses inherent in the loan portfolio at the measurement date. In calculating the allowance for credit losses, the loan portfolio was pooled into ten loan segments with similar risk characteristics. Common characteristics include the type or purpose of the loan, underlying collateral and historical/expected credit loss patterns. In developing the loan segments, the Corporation analyzed the degree of correlation in how loans within each portfolio respond when subjected to varying economic conditions and scenarios as well as other portfolio stress factors. The expected credit losses are measured over the life of each loan segment utilizing the Probability of Default / Loss Given Default methodology combined with economic forecast models to estimate the current expected credit loss inherent in the loan portfolio. This approach is also leveraged to estimate the expected credit losses associated with unfunded loan commitments incorporating expected utilization rates. The Corporation sub-segmented certain commercial portfolios by risk level and certain consumer portfolios by delinquency status where appropriate. The Corporation utilized a four-quarter reasonable and supportable economic forecast period followed by a six-quarter, straight-line reversion period to the historical macroeconomic mean for the remaining life of the loans. Econometric modeling was performed using historical default rates and a selection of economic forecast scenarios published by Moody’s to develop a range of estimated credit losses for which to determine the best credit loss estimate within. Macroeconomic factors utilized in the modeling process include the national unemployment rate, BBB US corporate index, CRE price index and the home price index. The Corporation qualitatively adjusts model results for risk factors that are not inherently considered in the quantitative modeling process, but are nonetheless relevant in assessing the expected credit losses within the loan portfolio. These adjustments may increase or decrease the estimate of expected credit losses based upon the assessed level of risk for each qualitative factor. The various risks that may be considered in making qualitative adjustments include, among other things, the impact of (i) changes in the nature and volume of the loan portfolio, (ii) changes in the existence, growth and effect of any concentrations in credit, (iii) changes in lending policies and procedures, including changes in underwriting standards and practices for collections, write-offs, and recoveries, (iv) changes in the quality of the credit review function, (v) changes in the experience, ability and depth of lending management and staff, and (vi) other environmental factors such as regulatory, legal and technological considerations, as well as competition. In some cases, management may determine that an individual loan exhibits unique risk characteristics which differentiate the loan from other loans within the loan segments. In such cases, the loans are evaluated for expected credit losses on an individual basis and excluded from the collective evaluation. Specific reserve allocations of the allowance for credit losses are determined by analyzing the borrower’s ability to repay amounts owed, collateral deficiencies, the relative risk grade of the loan and economic conditions affecting the borrower’s industry, among other things. A loan is considered to be collateral dependent when, based upon management's assessment, the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In such cases, expected credit losses are based on the fair value of the collateral at the measurement date, adjusted for estimated selling costs if satisfaction of the loan depends on the sale of the collateral. The fair value of collateral supporting collateral dependent loans is evaluated on a quarterly basis. No allowance for credit losses has been recognized for PPP loans as such loans are fully guaranteed by the Small Business Administration ("SBA"). The risk characteristics of the Corporation’s portfolio segments are as follows: Commercial Commercial lending is primarily based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. Most commercial loans are secured by the tangible assets being financed such as equipment or real estate or other business assets such as accounts receivable or inventory and may incorporate a personal guarantee. Other loans may be unsecured, secured but under-collateralized or otherwise made on the basis of the enterprise value of an organization. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. Commercial real estate Commercial real estate loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. The Corporation monitors commercial real estate loans based on collateral and risk grade criteria, as well as the levels of owner-occupied versus non-owner occupied loans. Construction Construction loans are underwritten utilizing a combination of tools and techniques including feasibility and market studies, independent appraisals and appraisal reviews, absorption and interest rate sensitivity analysis as well as the financial analysis of the developer and all guarantors. Construction loans are monitored by either in house or third party inspectors limiting advances to a percentage of costs or stabilized project value. These loans frequently involve the disbursement of significant funds with the repayment dependent upon the successful completion and, where necessary, the future stabilization of the project. The predominant inherent risk of this portfolio is associated with the borrower's ability to successfully complete a project on time, within budget and stabilize the projected as originally projected. Consumer and Residential With respect to residential loans that are secured by 1-4 family residences, which are typically owner occupied, the Corporation generally establishes a maximum loan-to-value ratio and requires private mortgage insurance if that ratio is exceeded. Home equity loans are secured by a subordinate interest in 1-4 family residences, and consumer loans are secured by consumer assets such as automobiles or recreational vehicles. Some consumer loans, such as small installment loans and certain lines of credit, are unsecured. Repayment of these loans is primarily dependent on the personal income and credit rating of the borrowers and can also be impacted by changes in property values. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a large number of borrowers. The following tables summarize changes in the allowance for credit losses by loan segment for the three and six months ended June 30, 2021: Three Months Ended June 30, 2021 Commercial Commercial Real Estate Construction Consumer & Residential Total Allowance for credit losses Balances, March 31, 2021 $ 65,722 $ 70,861 $ 20,182 $ 44,317 $ 201,082 Provision for credit losses (1,898) 2,842 (3,106) 2,162 — Recoveries on loans 152 33 1 226 412 Loans charged off (295) (1,035) — (389) (1,719) Balances, June 30, 2021 $ 63,681 $ 72,701 $ 17,077 $ 46,316 $ 199,775 Six Months Ended June 30, 2021 Commercial Commercial Real Estate Construction Consumer Residential Consumer & Residential Total Allowance for credit losses Balances, December 31, 2020 $ 47,115 $ 51,070 $ — $ 9,648 $ 22,815 $ — $ 130,648 Credit risk reclassifications — (10,284) 10,284 (9,648) (22,815) 32,463 — Balances, December 31, 2020 after reclassifications 47,115 40,786 10,284 — — 32,463 130,648 Impact of adopting ASC 326 20,024 34,925 8,805 — — 10,301 74,055 Balances, January 1, 2021 Post-ASC 326 adoption 67,139 75,711 19,089 — — 42,764 204,703 Provision for credit losses (2,830) 1,141 (2,011) — — 3,700 — Recoveries on loans 340 197 1 — — 568 1,106 Loans charged off (968) (4,348) (2) — — (716) (6,034) Balances, June 30, 2021 $ 63,681 $ 72,701 $ 17,077 $ — $ — $ 46,316 $ 199,775 Allowance for Loan Losses under prior GAAP ("Incurred Loss Model") Prior to the adoption of ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments on January 1, 2021, the Corporation maintained an allowance for loan losses in accordance with the incurred loss model as disclosed in the Corporation's 2020 Annual Report on Form 10-K. The following tables summarize changes in the allowance for loan losses by loan segment for the three and six months ended June 30, 2020: Three Months Ended June 30, 2020 Commercial Commercial Consumer Residential Total Allowance for loan losses: Balances, March 31, 2020 $ 38,431 $ 37,907 $ 5,752 $ 17,364 $ 99,454 Provision for losses 6,240 8,945 2,783 3,927 21,895 Recoveries on loans 106 107 56 48 317 Loans charged off (99) (41) (146) (261) (547) Balances, June 30, 2020 $ 44,678 $ 46,918 $ 8,445 $ 21,078 $ 121,119 Six Months Ended June 30, 2020 Commercial Commercial Consumer Residential Total Allowance for loan losses: Balances, December 31, 2019 $ 32,902 $ 28,778 $ 4,035 $ 14,569 $ 80,284 Provision for losses 11,941 18,139 4,707 6,860 41,647 Recoveries on loans 549 225 98 118 990 Loans charged off (714) (224) (395) (469) (1,802) Balances, June 30, 2020 $ 44,678 $ 46,918 $ 8,445 $ 21,078 $ 121,119 The table below shows the Corporation’s allowance for loan losses under the incurred loss model and loan portfolio by loan segment as of December 31, 2020. December 31, 2020 Commercial Commercial Consumer Residential Total Allowance Balances: Individually evaluated for impairment $ 223 $ 12,246 $ — $ 432 $ 12,901 Collectively evaluated for impairment 46,892 38,824 9,648 22,383 117,747 Total Allowance for Loan Losses $ 47,115 $ 51,070 $ 9,648 $ 22,815 $ 130,648 Loan Balances: Individually evaluated for impairment $ 1,258 $ 51,605 $ 2 $ 3,291 $ 56,156 Collectively evaluated for impairment 3,505,863 3,805,808 129,477 1,739,709 9,180,857 Loans acquired with deteriorated credit quality 577 5,584 — — 6,161 Loans $ 3,507,698 $ 3,862,997 $ 129,479 $ 1,743,000 $ 9,243,174 The following tables show the composition of the Corporation’s impaired loans, related allowance under the incur" id="sjs-B4">LOANS AND ALLOWANCE Loan Portfolio and Credit Quality The Corporation's primary lending focus is small business and middle market commercial, commercial real estate and residential real estate, which results in portfolio diversification. The following tables show the composition of the loan portfolio and credit quality characteristics by collateral classification, excluding loans held for sale. Loans held for sale at June 30, 2021 and December 31, 2020, were $18.6 million and $4.0 million, respectively. The following table illustrates the composition of the Corporation’s loan portfolio by loan class for the periods indicated: June 30, 2021 December 31, 2020 Commercial and industrial loans $ 2,671,076 $ 2,776,699 Agricultural land, production and other loans to farmers 235,020 281,884 Real estate loans: Construction 491,200 484,723 Commercial real estate, non-owner occupied 2,263,497 2,220,949 Commercial real estate, owner occupied 953,501 958,501 Residential 1,127,442 1,234,741 Home equity 489,997 508,259 Individuals' loans for household and other personal expenditures 130,819 129,479 Public finance and other commercial loans 758,698 647,939 Loans $ 9,121,250 $ 9,243,174 As of June 30, 2021, the Corporation had $415.8 million of Paycheck Protection Program ("PPP") loans compared to the December 31, 2020 balance of $667.1 million. PPP loans are included in the commercial and industrial loan class. Additional details of the PPP are included in The CARES Act and the Paycheck Protection Program sections of the "COVID-19 UPDATE" in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included in this Form 10-Q. Credit Quality As part of the ongoing monitoring of the credit quality of the Corporation's loan portfolio, management tracks certain credit quality indicators including trends related to: (i) the level of criticized commercial loans, (ii) net charge-offs, (iii) non-performing loans, (iv) covenant failures and (v) the general national and local economic conditions. The Corporation utilizes a risk grading of pass, special mention, substandard, doubtful and loss to assess the overall credit quality of large commercial loans. All large commercial credit grades are reviewed at a minimum of once a year for pass grade loans. Loans with grades below pass are reviewed more frequently depending on the grade. A description of the general characteristics of these grades is as follows: • Pass - Loans that are considered to be of acceptable credit quality. • Special Mention - Loans which possess some credit deficiency or potential weakness, which deserves close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the Corporation's credit position at some future date. Special mention assets are not adversely classified and do not expose the Corporation to sufficient risk to warrant adverse classification. • Substandard - A substandard loan is inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified have a well-defined weakness that jeopardizes the liquidation of the debt. They are characterized by the distinct possibility that the Corporation will sustain some loss if the deficiencies are not corrected. • Doubtful - Loans that have all of the weaknesses of those classified as Substandard. However, based on currently existing facts, conditions and values, these weaknesses make full collection of principal highly questionable and improbable. • Loss – Loans that are considered uncollectible and of such little value that continuing to carry them as an asset is not warranted. Loans will be classified as Loss when it is neither practical or desirable to defer writing off or reserving all or a portion of a basically worthless asset, even though partial recovery may be possible at some time in the future. The following tables summarize the risk grading of the Corporation’s loan portfolio by loan class and by year of origination for the years indicated. Consumer loans are not risk graded. For the purposes of this disclosure, the consumer loans are classified in the following manner: loans that are less than 30 days past due are Pass, loans 30-89 days past due are Special Mention and loans greater than 89 days past due are Substandard. The entire balance of a loan is considered delinquent if the minimum payment contractually required to be made is not received by the specified due date. Loans that evidenced deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected are included in the applicable categories below. Commercial and industrial loan balances as of June 30, 2021 with an origination year of 2021 and 2020 include PPP loans of $302.0 million and $113.8 million, respectively. Term Loans (amortized cost basis by origination year) 2021 2020 2019 2018 2017 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Commercial and industrial loans Pass $ 705,017 $ 680,616 $ 220,134 $ 88,941 $ 35,001 $ 61,402 $ 764,492 $ — $ 2,555,603 Special Mention 8,826 31,372 963 1,214 2,315 2,299 17,494 — 64,483 Substandard 2,496 3,140 6,148 647 345 861 37,353 — 50,990 Total Commercial and industrial loans $ 716,339 $ 715,128 $ 227,245 $ 90,802 $ 37,661 $ 64,562 $ 819,339 $ — $ 2,671,076 Agricultural land, production and other loans to farmers Pass 29,307 53,177 24,414 10,441 7,291 43,426 50,668 — 218,724 Special Mention 132 1,561 186 480 — 392 1,572 — 4,323 Substandard 719 1,893 137 1,732 402 3,479 3,611 — 11,973 Total Agricultural land, production and other loans to farmers $ 30,158 $ 56,631 $ 24,737 $ 12,653 $ 7,693 $ 47,297 $ 55,851 $ — $ 235,020 Real estate loans: Construction Pass 87,073 190,362 140,397 49,429 3,031 2,788 17,622 490,702 Special Mention — 367 — — — — 40 — 407 Substandard — 28 — 62 — 1 — — 91 Total Construction $ 87,073 $ 190,757 $ 140,397 $ 49,491 $ 3,031 $ 2,789 $ 17,662 $ — $ 491,200 Commercial real estate, non-owner occupied Pass 320,351 829,716 276,030 181,489 134,569 177,499 28,768 — 1,948,422 Special Mention 53,576 161,095 — 10,333 — 10,098 1,250 — 236,352 Substandard 5,997 39,117 23,676 2,130 7,503 300 — — 78,723 Total Commercial real estate, non-owner occupied $ 379,924 $ 1,029,928 $ 299,706 $ 193,952 $ 142,072 $ 187,897 $ 30,018 $ — $ 2,263,497 Commercial real estate, owner occupied Pass 154,390 444,147 110,496 48,809 53,093 75,210 35,589 — 921,734 Special Mention 562 5,813 2,570 1,626 2,208 1,748 157 — 14,684 Substandard 954 11,567 — 53 2,734 1,775 — — 17,083 Total Commercial real estate, owner occupied $ 155,906 $ 461,527 $ 113,066 $ 50,488 $ 58,035 $ 78,733 $ 35,746 $ — $ 953,501 Residential Pass 162,624 411,016 124,377 86,116 67,041 258,010 3,919 34 1,113,137 Special Mention 282 1,322 219 657 60 1,152 — — 3,692 Substandard 1,434 3,248 107 1,392 203 4,140 89 — 10,613 Total Residential $ 164,340 $ 415,586 $ 124,703 $ 88,165 $ 67,304 $ 263,302 $ 4,008 $ 34 $ 1,127,442 Home equity Pass 24,144 20,741 2,313 2,530 1,605 4,689 430,070 171 486,263 Special Mention — — — 9 — 59 1,888 — 1,956 Substandard 488 — — 10 98 178 1,004 — 1,778 Total Home Equity $ 24,632 $ 20,741 $ 2,313 $ 2,549 $ 1,703 $ 4,926 $ 432,962 $ 171 $ 489,997 Individuals' loans for household and other personal expenditures Pass 31,102 34,212 20,548 15,707 3,433 6,358 17,855 — 129,215 Special Mention 5 223 188 40 16 25 1,107 — 1,604 Substandard — — — — — — — — — Total Individuals' loans for household and other personal expenditures $ 31,107 $ 34,435 $ 20,736 $ 15,747 $ 3,449 $ 6,383 $ 18,962 $ — $ 130,819 Public finance and other commercial loans Pass 172,554 189,090 101,518 39,675 108,677 133,286 13,898 — 758,698 Total Public finance and other commercial loans $ 172,554 $ 189,090 $ 101,518 $ 39,675 $ 108,677 $ 133,286 $ 13,898 $ — $ 758,698 Loans $ 1,762,033 $ 3,113,823 $ 1,054,421 $ 543,522 $ 429,625 $ 789,175 $ 1,428,446 $ 205 $ 9,121,250 December 31, 2020 Commercial Commercial Commercial Substandard Commercial Commercial Loss Consumer Performing Consumer Total Commercial and industrial loans $ 2,562,077 $ 117,503 $ 97,119 $ — $ — $ — $ — $ 2,776,699 Agricultural land, production and other loans to farmers 243,991 26,835 9,885 — — 1,173 — 281,884 Real estate Loans: Construction 446,846 10,445 5,549 — — 21,763 120 484,723 Commercial real estate, non-owner occupied 1,979,827 160,304 80,818 — — — — 2,220,949 Commercial real estate, owner occupied 907,566 17,641 33,294 — — 958,501 Residential 199,338 2,261 7,058 — — 1,020,687 5,397 1,234,741 Home equity 12,714 — 989 — — 492,999 1,557 508,259 Individuals' loans for household and other personal expenditures — — — — — 129,440 39 129,479 Public finance and other commercial loans 647,939 — — — — — — 647,939 Loans $ 7,000,298 $ 334,989 $ 234,712 $ — $ — $ 1,666,062 $ 7,113 $ 9,243,174 Total past due loans equaled $68.4 million as of June 30, 2021, a $4.4 million decrease from the total of $72.8 million for December 31, 2020. At June 30, 2021, 30-59 Days Past Due loans totaled $13.0 million, a decrease of $6.6 million from December 31, 2020. The primary decreases were in commercial real estate, both non-owner occupied and owner occupied segments, and in home equity loans. The overall balances in the 60-89 and 90 plus Days Past Due categories remained relatively level with the December 31, 2020 balances. The tables below show a past due aging of the Corporation’s loan portfolio, by loan class, for the years indicated: June 30, 2021 Current 30-59 Days 60-89 Days 90 Days or More Past Due Total Loans > 90 Days or More Past Due Commercial and industrial loans $ 2,658,952 $ 6,336 $ 4,590 $ 1,198 $ 2,671,076 $ — Agricultural land, production and other loans to farmers 234,432 — — 588 235,020 — Real estate loans: Construction 491,200 — — — 491,200 — Commercial real estate, non-owner occupied 2,221,577 39 5,364 36,517 2,263,497 — Commercial real estate, owner occupied 949,949 2,127 — 1,425 953,501 — Residential 1,121,721 2,276 347 3,098 1,127,442 183 Home equity 487,075 832 1,125 965 489,997 — Individuals' loans for household and other personal expenditures 129,214 1,397 208 — 130,819 — Public finance and other commercial loans 758,698 — — — 758,698 — Loans $ 9,052,818 $ 13,007 $ 11,634 $ 43,791 $ 9,121,250 $ 183 December 31, 2020 Current 30-59 Days 60-89 Days 90 Days or More Past Due Total Loans > 90 Days or More Past Due Commercial and industrial loans $ 2,761,473 $ 5,866 $ 6,571 $ 2,789 $ 2,776,699 $ 594 Agricultural land, production and other loans to farmers 280,615 146 226 897 281,884 — Real estate loans: Construction 484,706 — 17 — 484,723 — Commercial real estate, non-owner occupied 2,184,681 2,525 2,109 31,634 2,220,949 — Commercial real estate, owner occupied 951,561 4,854 180 1,906 958,501 — Residential 1,226,779 3,269 1,429 3,264 1,234,741 133 Home equity 503,596 2,644 559 1,460 508,259 19 Individuals' loans for household and other personal expenditures 129,049 334 96 — 129,479 — Public finance and other commercial loans 647,939 — — — 647,939 — Loans $ 9,170,399 $ 19,638 $ 11,187 $ 41,950 $ 9,243,174 $ 746 Loans are reclassified to a non-accruing status when, in management’s judgment, the collateral value and financial condition of the borrower do not justify accruing interest. All unpaid accrued interest is reversed against earnings when considered uncollectible and at the time accrual is discontinued. Payments subsequently received on non-accrual loans are applied to principal. A loan is returned to accrual status when principal and interest are no longer past due and collectability is probable, typically after a minimum of six consecutive months of performance. The following table summarizes the Corporation’s non-accrual loans by loan class for the periods indicated: June 30, 2021 December 31, 2020 Non-Accrual Loans Non-Accrual Loans with no Allowance for Credit Losses Non-Accrual Loans Commercial and industrial loans $ 1,467 $ 781 $ 2,329 Agricultural land, production and other loans to farmers 682 562 1,012 Real estate loans: Construction 1 — 123 Commercial real estate, non-owner occupied 45,437 28,179 46,316 Commercial real estate, owner occupied 2,133 926 3,040 Residential 5,552 816 6,517 Home equity 2,248 — 2,095 Individuals' loans for household and other personal expenditures 36 — 39 Loans $ 57,556 $ 31,264 $ 61,471 There was no interest income recognized on non-accrual loans for the three and six months ended June 30, 2021 and 2020, respectively. Determining fair value for collateral dependent loans requires obtaining a current independent appraisal of the collateral and applying a discount factor, which includes selling costs if applicable, to the value. The fair value of real estate is generally based on appraisals by qualified licensed appraisers. The appraisers typically determine the value of the real estate by utilizing an income or market valuation approach. If an appraisal is not available, the fair value may be determined by using a cash flow analysis. Fair value on other collateral such as business assets is typically ascertained by assessing, either singularly or some combination of, asset appraisals, accounts receivable aging reports, inventory listings and or customer financial statements. Both appraised values and values based on borrower’s financial information are discounted as considered appropriate based on age and quality of the information and current market conditions. The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses: June 30, 2021 Commercial Real Estate Residential Real Estate Other Total Allowance on Collateral Dependent Loans Commercial and industrial loans $ — $ — $ 2,106 $ 2,106 $ 727 Agricultural land, production and other loans to farmers 562 — 300 862 117 Real estate loans: Commercial real estate, non-owner occupied 47,834 — — 47,834 4,943 Commercial real estate, owner occupied 2,942 — — 2,942 238 Residential — 2,981 — 2,981 334 Home equity — 408 — 408 67 Individuals' loans for household and other personal expenditures — — 1 1 — Loans $ 51,338 $ 3,389 $ 2,407 $ 57,134 $ 6,426 As detailed in NOTE 1. GENERAL of these Notes to Consolidated Condensed Financial Statements, the Bank's banking regulators issued guidance in March 2020 encouraging financial institutions to work prudently with borrowers who are or may be unable to meet their contractual payment obligations due to the effects of COVID-19. Additionally, Section 4013 of the CARES Act had further provided that a qualified loan modification is exempt by law from classification as a troubled debt restructure as defined by GAAP, from the period beginning March 1, 2020 until the earlier of December 31, 2020 or the date that is 60 days after the date on which the national emergency concerning the COVID-19 outbreak under the National Emergencies Act (50 U.S.C. 1601 et seq.) terminates. In accordance with that guidance, the Bank has offered short-term modifications made in response to COVID-19 to borrowers who were current and otherwise not past due. These included short-term, 180 days or less, modifications in the form of payment deferrals, fee waivers, extensions of repayment terms, or other delays in payment that are insignificant. The Consolidated Appropriations Act, 2021 extended the expiration date for COVID-related loan modifications exempt from troubled debt restructuring classification until the earlier of January 1, 2022, or 60 days after the termination of the national emergency. Details of the Corporation's modifications are included in the "LOAN QUALITY" section of Management’s Discussion and Analysis of Financial Condition and Results of Operations included in this Form 10-Q. In certain loan restructuring situations, the Corporation may grant a concession to a debtor experiencing financial difficulty, resulting in a troubled debt restructuring. A concession is deemed to be granted when, as a result of the restructuring, the Corporation does not expect to collect all original amounts due, including interest accrued at the original contract rate. If the payment of principal at original maturity is primarily dependent on the value of collateral, the current value of the collateral is considered in determining whether the principal will be repaid. The following tables summarize troubled debt restructures in the Corporation's loan portfolio that occurred during the three months and six months ended June 30, 2021 and 2020, respectively. Three Months Ended June 30, 2021 Pre- Modification Recorded Balance Term Modification Combination Post - Modification Recorded Balance Number of Loans Real estate loans: Commercial real estate, owner occupied $ 21 $ — $ 21 $ 21 1 Residential 66 66 — 66 2 Total $ 87 $ 66 $ 21 $ 87 3 Three Months Ended June 30, 2020 Pre- Modification Recorded Balance Term Modification Rate Modification Combination Post - Modification Recorded Balance Number of Loans Commercial and industrial loans $ 654 $ 654 $ — $ — $ 654 3 Agricultural land, production and other loans to farmers 458 458 — — 458 1 Real estate loans: Commercial real estate, owner occupied 107 107 — — 107 1 Residential 300 — 112 225 337 6 Total $ 1,519 $ 1,219 $ 112 $ 225 $ 1,556 11 Six Months Ended June 30, 2021 Pre- Modification Recorded Balance Term Modification Rate Modification Combination Post - Modification Recorded Balance Number of Loans Commercial and industrial loans $ 348 $ 348 $ — $ — $ 348 2 Real estate loans: Commercial real estate, owner occupied 21 — — 21 21 1 Residential 691 449 126 118 693 9 Total $ 1,060 $ 797 $ 126 $ 139 $ 1,062 12 Six Months Ended June 30, 2020 Pre- Modification Recorded Balance Term Modification Rate Modification Combination Post - Modification Recorded Balance Number of Loans Commercial and industrial loans $ 654 $ 654 $ — $ — $ 654 3 Agricultural land, production and other loans to farmers 458 458 — — 458 1 Real estate loans: Commercial real estate, owner occupied 107 107 — — 107 1 Residential 300 — 112 225 337 6 Total $ 1,519 $ 1,219 $ 112 $ 225 $ 1,556 11 Loans secured by 1- 4 family residential real estate made up 76 percent of the post-modification balances of the troubled debt restructured loans that occurred during the three months ending June 30, 2021 and 65 percent for the six months ending June 30, 2021. The following tables summarize troubled debt restructures that occurred during the twelve months ended June 30, 2021 and 2020, that subsequently defaulted during the period indicated and remained in default at period end. For purposes of this schedule, a loan is considered in default if it is 30-days or more past due. Three Months Ended June 30, 2021 Six Months Ended June 30, 2021 Number of Loans Recorded Balance Number of Loans Recorded Balance Commercial and industrial loans 2 $ 163 2 $ 163 Real estate loans: Residential 2 195 2 195 Total 4 $ 358 4 $ 358 Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Number of Loans Recorded Balance Number of Loans Recorded Balance Commercial and industrial loans 1 $ 268 1 $ 268 Total 1 $ 268 1 $ 268 Commercial troubled debt restructured loans risk graded special mention, substandard, doubtful and loss are individually evaluated for apparent loss and may result in a specific reserve allocation in the allowance for credit loss. Commercial troubled debt restructures that aren't individually evaluated for a specific reserve are included in the calculation of allowance for credit losses through the loan segment loss analysis. For all consumer loan modifications, an evaluation to identify if a troubled debt restructure has occurred is performed prior to making the modification. Any subsequent deterioration is addressed through the charge-off process or through a specific reserve allocation included in the allowance for credit loss. Consumer troubled debt restructures that are not individually evaluated for a specific reserve are included in the calculation of the allowance for credit losses through the loan segment loss analysis. Consumer loans secured by residential real estate properties for which formal foreclosure proceedings are in process totaled $3.2 million and $492,000 at June 30, 2021 and June 30, 2020, respectively. Allowance for Credit Losses on Loans The Allowance for Credit Losses on Loans ("ACL - Loans") is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected on loans over the contractual term. The ACL - Loans is adjusted by the provision for credit losses, which is reported in earnings, and reduced by charge offs for loans, net or recoveries. Provision for credit losses on loans reflects the totality of actions taken on all loans for a particular period including any necessary increases or decreases in the allowance related to changes in credit loss expectations associated with specific loans or pools of loans. Loans are charged off against the allowance when the uncollectibility of the loan is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged off and expected to be charged off. The allowance represents the Corporation’s best estimate of current expected credit losses on loans using relevant available information, from internal and external sources, related to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. The current expected credit loss ("CECL") calculation is performed and evaluated quarterly and losses are estimated over the expected life of the loan. The level of the allowance for credit losses is believed to be adequate to absorb all expected future losses inherent in the loan portfolio at the measurement date. In calculating the allowance for credit losses, the loan portfolio was pooled into ten loan segments with similar risk characteristics. Common characteristics include the type or purpose of the loan, underlying collateral and historical/expected credit loss patterns. In developing the loan segments, the Corporation analyzed the degree of correlation in how loans within each portfolio respond when subjected to varying economic conditions and scenarios as well as other portfolio stress factors. The expected credit losses are measured over the life of each loan segment utilizing the Probability of Default / Loss Given Default methodology combined with economic forecast models to estimate the current expected credit loss inherent in the loan portfolio. This approach is also leveraged to estimate the expected credit losses associated with unfunded loan commitments incorporating expected utilization rates. The Corporation sub-segmented certain commercial portfolios by risk level and certain consumer portfolios by delinquency status where appropriate. The Corporation utilized a four-quarter reasonable and supportable economic forecast period followed by a six-quarter, straight-line reversion period to the historical macroeconomic mean for the remaining life of the loans. Econometric modeling was performed using historical default rates and a selection of economic forecast scenarios published by Moody’s to develop a range of estimated credit losses for which to determine the best credit loss estimate within. Macroeconomic factors utilized in the modeling process include the national unemployment rate, BBB US corporate index, CRE price index and the home price index. The Corporation qualitatively adjusts model results for risk factors that are not inherently considered in the quantitative modeling process, but are nonetheless relevant in assessing the expected credit losses within the loan portfolio. These adjustments may increase or decrease the estimate of expected credit losses based upon the assessed level of risk for each qualitative factor. The various risks that may be considered in making qualitative adjustments include, among other things, the impact of (i) changes in the nature and volume of the loan portfolio, (ii) changes in the existence, growth and effect of any concentrations in credit, (iii) changes in lending policies and procedures, including changes in underwriting standards and practices for collections, write-offs, and recoveries, (iv) changes in the quality of the credit review function, (v) changes in the experience, ability and depth of lending management and staff, and (vi) other environmental factors such as regulatory, legal and technological considerations, as well as competition. In some cases, management may determine that an individual loan exhibits unique risk characteristics which differentiate the loan from other loans within the loan segments. In such cases, the loans are evaluated for expected credit losses on an individual basis and excluded from the collective evaluation. Specific reserve allocations of the allowance for credit losses are determined by analyzing the borrower’s ability to repay amounts owed, collateral deficiencies, the relative risk grade of the loan and economic conditions affecting the borrower’s industry, among other things. A loan is considered to be collateral dependent when, based upon management's assessment, the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In such cases, expected credit losses are based on the fair value of the collateral at the measurement date, adjusted for estimated selling costs if satisfaction of the loan depends on the sale of the collateral. The fair value of collateral supporting collateral dependent loans is evaluated on a quarterly basis. No allowance for credit losses has been recognized for PPP loans as such loans are fully guaranteed by the Small Business Administration ("SBA"). The risk characteristics of the Corporation’s portfolio segments are as follows: Commercial Commercial lending is primarily based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. Most commercial loans are secured by the tangible assets being financed such as equipment or real estate or other business assets such as accounts receivable or inventory and may incorporate a personal guarantee. Other loans may be unsecured, secured but under-collateralized or otherwise made on the basis of the enterprise value of an organization. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. Commercial real estate Commercial real estate loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. The Corporation monitors commercial real estate loans based on collateral and risk grade criteria, as well as the levels of owner-occupied versus non-owner occupied loans. Construction Construction loans are underwritten utilizing a combination of tools and techniques including feasibility and market studies, independent appraisals and appraisal reviews, absorption and interest rate sensitivity analysis as well as the financial analysis of the developer and all guarantors. Construction loans are monitored by either in house or third party inspectors limiting advances to a percentage of costs or stabilized project value. These loans frequently involve the disbursement of significant funds with the repayment dependent upon the successful completion and, where necessary, the future stabilization of the project. The predominant inherent risk of this portfolio is associated with the borrower's ability to successfully complete a project on time, within budget and stabilize the projected as originally projected. Consumer and Residential With respect to residential loans that are secured by 1-4 family residences, which are typically owner occupied, the Corporation generally establishes a maximum loan-to-value ratio and requires private mortgage insurance if that ratio is exceeded. Home equity loans are secured by a subordinate interest in 1-4 family residences, and consumer loans are secured by consumer assets such as automobiles or recreational vehicles. Some consumer loans, such as small installment loans and certain lines of credit, are unsecured. Repayment of these loans is primarily dependent on the personal income and credit rating of the borrowers and can also be impacted by changes in property values. Risk is mitigated by the fact that the loans are of smaller individual amounts and spread over a large number of borrowers. The following tables summarize changes in the allowance for credit losses by loan segment for the three and six months ended June 30, 2021: Three Months Ended June 30, 2021 Commercial Commercial Real Estate Construction Consumer & Residential Total Allowance for credit losses Balances, March 31, 2021 $ 65,722 $ 70,861 $ 20,182 $ 44,317 $ 201,082 Provision for credit losses (1,898) 2,842 (3,106) 2,162 — Recoveries on loans 152 33 1 226 412 Loans charged off (295) (1,035) — (389) (1,719) Balances, June 30, 2021 $ 63,681 $ 72,701 $ 17,077 $ 46,316 $ 199,775 Six Months Ended June 30, 2021 Commercial Commercial Real Estate Construction Consumer Residential Consumer & Residential Total Allowance for credit losses Balances, December 31, 2020 $ 47,115 $ 51,070 $ — $ 9,648 $ 22,815 $ — $ 130,648 Credit risk reclassifications — (10,284) 10,284 (9,648) (22,815) 32,463 — Balances, December 31, 2020 after reclassifications 47,115 40,786 10,284 — — 32,463 130,648 Impact of adopting ASC 326 20,024 34,925 8,805 — — 10,301 74,055 Balances, January 1, 2021 Post-ASC 326 adoption 67,139 75,711 19,089 — — 42,764 204,703 Provision for credit losses (2,830) 1,141 (2,011) — — 3,700 — Recoveries on loans 340 197 1 — — 568 1,106 Loans charged off (968) (4,348) (2) — — (716) (6,034) Balances, June 30, 2021 $ 63,681 $ 72,701 $ 17,077 $ — $ — $ 46,316 $ 199,775 Allowance for Loan Losses under prior GAAP ("Incurred Loss Model") Prior to the adoption of ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments on January 1, 2021, the Corporation maintained an allowance for loan losses in accordance with the incurred loss model as disclosed in the Corporation's 2020 Annual Report on Form 10-K. The following tables summarize changes in the allowance for loan losses by loan segment for the three and six months ended June 30, 2020: Three Months Ended June 30, 2020 Commercial Commercial Consumer Residential Total Allowance for loan losses: Balances, March 31, 2020 $ 38,431 $ 37,907 $ 5,752 $ 17,364 $ 99,454 Provision for losses 6,240 8,945 2,783 3,927 21,895 Recoveries on loans 106 107 56 48 317 Loans charged off (99) (41) (146) (261) (547) Balances, June 30, 2020 $ 44,678 $ 46,918 $ 8,445 $ 21,078 $ 121,119 Six Months Ended June 30, 2020 Commercial Commercial Consumer Residential Total Allowance for loan losses: Balances, December 31, 2019 $ 32,902 $ 28,778 $ 4,035 $ 14,569 $ 80,284 Provision for losses 11,941 18,139 4,707 6,860 41,647 Recoveries on loans 549 225 98 118 990 Loans charged off (714) (224) (395) (469) (1,802) Balances, June 30, 2020 $ 44,678 $ 46,918 $ 8,445 $ 21,078 $ 121,119 The table below shows the Corporation’s allowance for loan losses under the incurred loss model and loan portfolio by loan segment as of December 31, 2020. December 31, 2020 Commercial Commercial Consumer Residential Total Allowance Balances: Individually evaluated for impairment $ 223 $ 12,246 $ — $ 432 $ 12,901 Collectively evaluated for impairment 46,892 38,824 9,648 22,383 117,747 Total Allowance for Loan Losses $ 47,115 $ 51,070 $ 9,648 $ 22,815 $ 130,648 Loan Balances: Individually evaluated for impairment $ 1,258 $ 51,605 $ 2 $ 3,291 $ 56,156 Collectively evaluated for impairment 3,505,863 3,805,808 129,477 1,739,709 9,180,857 Loans acquired with deteriorated credit quality 577 5,584 — — 6,161 Loans $ 3,507,698 $ 3,862,997 $ 129,479 $ 1,743,000 $ 9,243,174 The following tables show the composition of the Corporation’s impaired loans, related allowance under the incur |
