Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | ( 3 Loans and Allowance for Credit Losses on Loans Composition of loans by class follows: (in thousands) September 30, 2023 December 31, 2022 Commercial real estate - non-owner occupied $ 1,508,615 $ 1,397,346 Commercial real estate - owner occupied 945,122 834,629 Total commercial real estate 2,453,737 2,231,975 Commercial and industrial - term 826,201 765,163 Commercial and industrial - term - PPP 4,827 18,593 Commercial and industrial - lines of credit 419,999 465,813 Total commercial and industrial 1,251,027 1,249,569 Residential real estate - owner occupied 696,162 591,515 Residential real estate - non-owner occupied 350,386 313,248 Total residential real estate 1,046,548 904,763 Construction and land development 480,120 445,690 Home equity lines of credit 203,184 200,725 Consumer 143,703 139,461 Leases 14,710 13,322 Credits cards 24,055 20,413 Total loans (1) $ 5,617,084 $ 5,205,918 ( 1 Accrued interest on loans, which is excluded from the amortized cost of loans, totaled $19 million and $17 million at September 30, 2023 December 31, 2022, Loans with carrying amounts of $3.11 billion and $2.77 billion were pledged to secure FHLB borrowing capacity at September 30, 2023 December 31, 2022, Loans to directors and their related interests, including loans to companies for which directors are principal owners and executive officers, totaled $77 million and $79 million as of September 30, 2023 December 31, 2022, PCD Loans In connection with the acquisition of CB on March 7, 2022, no 326, Financial Instruments Credit Losses. Bancorp purchased loans through the prior year acquisition for which there was, at the time of acquisition, more-than-insignificant deterioration of credit quality since origination. The carrying amount of loans acquired and classified as PCD was as follows at the respective acquisition dates: CB (in thousands) March 7, 2022 Purchase price of PCD loans at acquisition $ 88,549 Allowance for credit losses at acquisition (9,950 ) Non-credit discount at acquisition (4,094 ) Fair value of PCD loans at acquisition $ 74,505 At September 30, 2023, three nine September 30, 2023, three nine September 30, 2022, ACL for Loans The table below reflects activity in the ACL related to loans: (in thousands) Three Months Ended September 30, 2023 Beginning Balance Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 21,773 $ (420 ) $ - $ 17 $ 21,370 Commercial real estate - owner occupied 11,557 1,088 - 6 12,651 Total commercial real estate 33,330 668 - 23 34,021 Commercial and industrial - term 14,792 1,026 (1,878 ) 16 13,956 Commercial and industrial - lines of credit 6,503 (158 ) - 1 6,346 Total commercial and industrial 21,295 868 (1,878 ) 17 20,302 Residential real estate - owner occupied 8,835 278 - 6 9,119 Residential real estate - non-owner occupied 4,169 55 - - 4,224 Total residential real estate 13,004 333 - 6 13,343 Construction and land development 6,752 227 - - 6,979 Home equity lines of credit 1,609 (7 ) - - 1,602 Consumer 1,285 184 (232 ) 131 1,368 Leases 205 7 - - 212 Credit cards 230 20 (5 ) 3 248 Total $ 77,710 $ 2,300 $ (2,115 ) $ 180 $ 78,075 (in thousands) Nine Months Ended September 30, 2023 Beginning Balance Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 22,641 $ (1,324 ) $ - $ 53 $ 21,370 Commercial real estate - owner occupied 10,827 1,818 - 6 12,651 Total commercial real estate 33,468 494 - 59 34,021 Commercial and industrial - term 12,991 2,955 (2,006 ) 16 13,956 Commercial and industrial - lines of credit 6,389 (193 ) - 150 6,346 Total commercial and industrial 19,380 2,762 (2,006 ) 166 20,302 Residential real estate - owner occupied 6,717 2,418 (43 ) 27 9,119 Residential real estate - non-owner occupied 3,597 625 - 2 4,224 Total residential real estate 10,314 3,043 (43 ) 29 13,343 Construction and land development 7,186 (207 ) - - 6,979 Home equity lines of credit 1,613 1 (12 ) - 1,602 Consumer 1,158 473 (639 ) 376 1,368 Leases 201 11 - - 212 Credit cards 211 123 (105 ) 19 248 Total $ 73,531 $ 6,700 $ (2,805 ) $ 649 $ 78,075 (in thousands) Three Months Ended September 30, 2022 Beginning Balance Initial ACL on PCD Loans Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 20,723 $ - $ 502 $ (37 ) $ - $ 21,188 Commercial real estate - owner occupied 9,842 - (227 ) - 153 9,768 Total commercial real estate 30,565 - 275 (37 ) 153 30,956 Commercial and industrial - term 12,342 - 2,055 (466 ) 232 14,163 Commercial and industrial - lines of credit 5,000 - 203 (99 ) - 5,104 Total commercial and industrial 17,342 - 2,258 (565 ) 232 19,267 Residential real estate - owner occupied 5,988 - 423 (17 ) 2 6,396 Residential real estate - non-owner occupied 3,190 - 146 - 9 3,345 Total residential real estate 9,178 - 569 (17 ) 11 9,741 Construction and land development 6,214 - 731 - - 6,945 Home equity lines of credit 1,521 - 105 - - 1,626 Consumer 1,113 - 162 (307 ) 148 1,116 Leases 221 - (10 ) - - 211 Credit cards 208 - 13 - - 221 Total $ 66,362 $ - $ 4,103 $ (926 ) $ 544 $ 70,083 (in thousands) Nine Months Ended September 30, 2022 Beginning Balance Initial ACL on Loans Purchased with Credit Deterioration Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 15,960 $ 3,508 $ 1,744 $ (37 ) $ 13 $ 21,188 Commercial real estate - owner occupied 9,595 2,121 (2,103 ) (41 ) 196 9,768 Total commercial real estate 25,555 5,629 (359 ) (78 ) 209 30,956 Commercial and industrial - term 8,577 1,358 3,796 (594 ) 1,026 14,163 Commercial and industrial - lines of credit 4,802 1,874 (1,437 ) (135 ) - 5,104 Total commercial and industrial 13,379 3,232 2,359 (729 ) 1,026 19,267 Residential real estate - owner occupied 4,316 590 1,458 (30 ) 62 6,396 Residential real estate - non-owner occupied 3,677 - (349 ) - 17 3,345 Total residential real estate 7,993 590 1,109 (30 ) 79 9,741 Construction and land development 4,789 419 1,809 (72 ) - 6,945 Home equity lines of credit 1,044 2 580 - - 1,626 Consumer 772 78 565 (796 ) 497 1,116 Leases 204 - 7 - - 211 Credit cards 162 - 12 - 47 221 Total $ 53,898 $ 9,950 $ 6,082 $ (1,705 ) $ 1,858 $ 70,083 The following tables present the amortized cost basis of non-performing loans and the amortized cost basis of loans on non-accrual status for which there was no Non-accrual Loans Past Due 90-Days- (in thousands) With No Total or-More and Still September 30, 2023 Recorded ACL Non-accrual Accruing Interest Commercial real estate - non-owner occupied $ — $ 7,162 $ — Commercial real estate - owner occupied — 1,109 — Total commercial real estate — 8,271 — Commercial and industrial - term 3,737 5,229 — Commercial and industrial - PPP — — — Commercial and industrial - lines of credit — 58 — Total commercial and industrial 3,737 5,287 — Residential real estate - owner occupied 237 2,709 — Residential real estate - non-owner occupied — 378 — Total residential real estate 237 3,087 — Construction and land development — — — Home equity lines of credit — 304 — Consumer — 266 — Leases — — — Credit cards — 12 1 Total $ 3,974 $ 17,227 $ 1 Non-accrual Loans Past Due 90-Days- (in thousands) With No Total Troubled Debt or-More and Still December 31, 2022 Recorded ACL Non-accrual Restructurings (1) Accruing Interest Commercial real estate - non-owner occupied $ — $ 7,707 $ — $ 78 Commercial real estate - owner occupied 1,370 2,525 — — Total commercial real estate 1,370 10,232 — 78 Commercial and industrial - term 403 1,182 — 259 Commercial and industrial - PPP — 21 — 28 Commercial and industrial - lines of credit 273 348 — 300 Total commercial and industrial 676 1,551 — 587 Residential real estate - owner occupied 249 1,801 — — Residential real estate - non-owner occupied — 219 — 220 Total residential real estate 249 2,020 — 220 Construction and land development — — — — Home equity lines of credit — 205 — — Consumer — 234 — — Leases — — — — Credit cards — — — 7 Total $ 2,295 $ 14,242 $ — $ 892 ( 1 not For the three nine September 30, 2023 2022, For the three nine September 30, 2023 2022, The following table presents the amortized cost basis and ACL allocated for collateral dependent loans, which are individually evaluated to determine expected credit losses: (in thousands) September 30, 2023 Real Estate Accounts Receivable / Equipment Other Total ACL Allocation Commercial real estate - non-owner occupied $ 14,004 $ - $ - $ 14,004 $ 1,892 Commercial real estate - owner occupied 2,906 - - 2,906 840 Total commercial real estate 16,910 - - 16,910 2,732 Commercial and industrial - term 432 4,847 - 5,279 412 Commercial and industrial - lines of credit 2,690 159 - 2,849 739 Total commercial and industrial 3,122 5,006 - 8,128 1,151 Residential real estate - owner occupied 3,251 - - 3,251 206 Residential real estate - non-owner occupied 567 - - 567 116 Total residential real estate 3,818 - - 3,818 322 Construction and land development - - - - - Home equity lines of credit 304 - - 304 - Consumer - - 275 275 20 Leases - - - - - Credit cards - - - - - Total collateral dependent loans $ 24,154 $ 5,006 $ 275 $ 29,435 $ 4,225 (in thousands) December 31, 2022 Real Estate Accounts Receivable / Equipment Other Total ACL Allocation Commercial real estate - non-owner occupied $ 14,764 $ - $ - $ 14,764 $ 2,652 Commercial real estate - owner occupied 4,415 - - 4,415 846 Total commercial real estate 19,179 - - 19,179 3,498 Commercial and industrial - term 39 2,207 - 2,246 1,205 Commercial and industrial - lines of credit 422 2,821 - 3,243 761 Total commercial and industrial 461 5,028 - 5,489 1,966 Residential real estate - owner occupied 2,199 - - 2,199 222 Residential real estate - non-owner occupied 415 - - 415 116 Total residential real estate 2,614 - - 2,614 338 Construction and land development - - - - - Home equity lines of credit 205 - - 205 - Consumer - - 219 219 20 Leases - - - - - Credit cards - - - - - Total collateral dependent loans $ 22,459 $ 5,028 $ 219 $ 27,706 $ 5,822 The following tables present the aging of contractually past due loans by portfolio class: (in thousands) 30-59 days 60-89 days 90 or more Total Past Total September 30, 2023 Current Past Due Past Due days Past Due Due Loans Loans Commercial real estate - non-owner occupied $ 1,504,918 $ 114 $ 3,235 $ 348 $ 3,697 $ 1,508,615 Commercial real estate - owner occupied 943,521 1,370 — 231 1,601 945,122 Total commercial real estate 2,448,439 1,484 3,235 579 5,298 2,453,737 Commercial and industrial - term 824,236 456 803 706 1,965 826,201 Commercial and industrial - term - PPP 4,827 — — — — 4,827 Commercial and industrial - lines of credit 419,734 207 — 58 265 419,999 Total commercial and industrial 1,248,797 663 803 764 2,230 1,251,027 Residential real estate - owner occupied 689,433 4,618 709 1,402 6,729 696,162 Residential real estate - non-owner occupied 349,772 377 — 237 614 350,386 Total residential real estate 1,039,205 4,995 709 1,639 7,343 1,046,548 Construction and land development 480,059 61 — — 61 480,120 Home equity lines of credit 202,697 183 11 293 487 203,184 Consumer 143,019 348 136 200 684 143,703 Leases 14,710 — — — — 14,710 Credit cards 24,049 3 2 1 6 24,055 Total $ 5,600,975 $ 7,737 $ 4,896 $ 3,476 $ 16,109 $ 5,617,084 (in thousands) 30-59 days 60-89 days 90 or more Total Past Total December 31, 2022 Current Past Due Past Due days Past Due Due Loans Loans Commercial real estate - non-owner occupied $ 1,393,016 $ 3,404 $ 460 $ 466 $ 4,330 $ 1,397,346 Commercial real estate - owner occupied 831,731 225 2,592 81 2,898 834,629 Total commercial real estate 2,224,747 3,629 3,052 547 7,228 2,231,975 Commercial and industrial - term 763,793 157 292 921 1,370 765,163 Commercial and industrial - term - PPP 17,719 748 77 49 874 18,593 Commercial and industrial - lines of credit 464,494 389 300 630 1,319 465,813 Total commercial and industrial 1,246,006 1,294 669 1,600 3,563 1,249,569 Residential real estate - owner occupied 587,830 1,613 974 1,098 3,685 591,515 Residential real estate - non-owner occupied 312,249 373 331 295 999 313,248 Total residential real estate 900,079 1,986 1,305 1,393 4,684 904,763 Construction and land development 445,618 — 72 — 72 445,690 Home equity lines of credit 200,036 566 40 83 689 200,725 Consumer 138,846 342 85 188 615 139,461 Leases 13,322 — — — — 13,322 Credit cards 20,401 3 2 7 12 20,413 Total $ 5,189,055 $ 7,820 $ 5,225 $ 3,818 $ 16,863 $ 5,205,918 Loan Risk Ratings Consistent with regulatory guidance, Bancorp categorizes loans into credit risk rating categories based on relevant information about the ability of borrowers to service their debt, including current financial information, historical payment experience, credit documentation, public information and current economic trends. Pass-rated loans include all risk-rated loans other than those classified as OAEM, substandard, and doubtful, which are defined below: OAEM may Substandard not Substandard non-performing 90 Doubtful Management considers the guidance in ASC 310 20 not As of September 30, 2023, (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized September 30, 2023 2023 2022 2021 2020 2019 Prior cost basis Total Commercial real estate - non-owner occupied: Risk rating Pass $ 255,865 $ 354,634 $ 338,426 $ 222,111 $ 122,851 $ 153,093 $ 22,016 $ 1,468,996 OAEM 3,287 - 2,917 - 3,373 4,098 - 13,675 Substandard - 1,383 1,003 3,628 12,424 247 97 18,782 Substandard non-performing 6,080 299 - - 76 707 - 7,162 Doubtful - - - - - - - - Total Commercial real estate non-owner occupied $ 265,232 $ 356,316 $ 342,346 $ 225,739 $ 138,724 $ 158,145 $ 22,113 $ 1,508,615 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - owner occupied: Risk rating Pass $ 127,016 $ 181,373 $ 203,605 $ 189,483 $ 96,127 $ 113,057 $ 15,814 $ 926,475 OAEM 3,571 2,002 602 5,192 79 771 - 12,217 Substandard 266 4,286 - - 392 377 - 5,321 Substandard non-performing - 230 808 71 - - - 1,109 Doubtful - - - - - - - - Total Commercial real estate owner occupied $ 130,853 $ 187,891 $ 205,015 $ 194,746 $ 96,598 $ 114,205 $ 15,814 $ 945,122 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Commercial and industrial - term: Risk rating Pass $ 192,704 $ 322,039 $ 180,682 $ 62,307 $ 27,539 $ 30,438 $ - $ 815,709 OAEM - 855 2,625 - 167 164 - 3,811 Substandard 922 85 45 100 - 300 - 1,452 Substandard non-performing 3,848 774 44 341 222 - - 5,229 Doubtful - - - - - - - - Total Commercial and industrial - term $ 197,474 $ 323,753 $ 183,396 $ 62,748 $ 27,928 $ 30,902 $ - $ 826,201 Current period gross charge offs $ (1,274 ) $ (621 ) $ (26 ) $ (57 ) $ - $ (28 ) $ - $ (2,006 ) Commercial and industrial - PPP Risk rating Pass $ - $ - $ 2,753 $ 2,074 $ - $ - $ - $ 4,827 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Commercial and industrial - PPP $ - $ - $ 2,753 $ 2,074 $ - $ - $ - $ 4,827 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized September 30, 2023 2023 2022 2021 2020 2019 Prior cost basis Total Commercial and industrial - lines of credit Risk rating Pass $ 34,187 $ 29,544 $ 3,413 $ 360 $ 9,143 $ 2,053 $ 323,574 $ 402,274 OAEM - - - 829 - - 7,588 8,417 Substandard - - - - 25 - 9,225 9,250 Substandard non-performing - - - - - - 58 58 Doubtful - - - - - - - - Total Commercial and industrial - lines of credit $ 34,187 $ 29,544 $ 3,413 $ 1,189 $ 9,168 $ 2,053 $ 340,445 $ 419,999 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Residential real estate - owner occupied Risk rating Pass $ 148,984 $ 181,101 $ 179,320 $ 88,093 $ 23,378 $ 72,112 $ - $ 692,988 OAEM - - 91 - - - - 91 Substandard - 16 - - - 358 - 374 Substandard non-performing 178 675 162 254 52 1,388 - 2,709 Doubtful - - - - - - - - Total Residential real estate - owner occupied $ 149,162 $ 181,792 $ 179,573 $ 88,347 $ 23,430 $ 73,858 $ - $ 696,162 Current period gross charge offs $ - $ - $ - $ - $ - $ (43 ) $ - $ (43 ) Residential real estate - non-owner occupied Risk rating Pass $ 65,058 $ 87,911 $ 80,228 $ 51,062 $ 31,771 $ 33,108 $ - $ 349,138 OAEM - 10 - - 262 280 - 552 Substandard - - - - - 318 - 318 Substandard non-performing - 237 20 - 46 75 - 378 Doubtful - - - - - - - - Total Residential real estate - non-owner occupied $ 65,058 $ 88,158 $ 80,248 $ 51,062 $ 32,079 $ 33,781 $ - $ 350,386 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Construction and land development Risk rating Pass $ 83,239 $ 246,335 $ 73,479 $ 49,275 $ 489 $ 3,837 $ 15,996 $ 472,650 OAEM - - - - - - 999 999 Substandard 4,175 2,296 - - - - - 6,471 Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Construction and land development $ 87,414 $ 248,631 $ 73,479 $ 49,275 $ 489 $ 3,837 $ 16,995 $ 480,120 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Home equity lines of credit Risk rating Pass $ - $ - $ - $ - $ - $ - $ 202,842 $ 202,842 OAEM - - - - - - - - Substandard - - - - - - 38 38 Substandard non-performing - - - - - - 304 304 Doubtful - - - - - - - - Total Home equity lines of credit $ - $ - $ - $ - $ - $ - $ 203,184 $ 203,184 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ (12 ) $ (12 ) (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized September 30, 2023 2023 2022 2021 2020 2019 Prior cost basis Total Consumer Risk rating Pass $ 25,219 $ 19,908 $ 11,791 $ 3,355 $ 2,477 $ 2,073 $ 78,614 $ 143,437 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - 110 80 25 13 26 12 266 Doubtful - - - - - - - - Total Consumer $ 25,219 $ 20,018 $ 11,871 $ 3,380 $ 2,490 $ 2,099 $ 78,626 $ 143,703 Current period gross charge offs $ (477 ) $ (18 ) $ (23 ) $ (40 ) $ (40 ) $ (27 ) $ (14 ) $ (639 ) Leases Risk rating Pass $ 3,688 $ 3,360 $ 1,937 $ 307 $ 315 $ 5,103 $ - $ 14,710 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Leases $ 3,688 $ 3,360 $ 1,937 $ 307 $ 315 $ 5,103 $ - $ 14,710 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ - $ - Credit cards Risk rating Pass $ - $ - $ - $ - $ - $ - $ 24,043 $ 24,043 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - 12 12 Doubtful - - - - - - - - Total Credit cards $ - $ - $ - $ - $ - $ - $ 24,055 $ 24,055 Current period gross charge offs $ - $ - $ - $ - $ - $ - $ (105 ) $ (105 ) Total loans Risk rating Pass $ 935,960 $ 1,426,205 $ 1,075,634 $ 668,427 $ 314,090 $ 414,874 $ 682,899 $ 5,518,089 OAEM 6,858 2,867 6,235 6,021 3,881 5,313 8,587 39,762 Substandard 5,363 8,066 1,048 3,728 12,841 1,600 9,360 42,006 Substandard non-performing 10,106 2,325 1,114 691 409 2,196 386 17,227 Doubtful - - - - - - - - Total Loans $ 958,287 $ 1,439,463 $ 1,084,031 $ 678,867 $ 331,221 $ 423,983 $ 701,232 $ 5,617,084 Current period gross charge offs $ (1,751 ) $ (639 ) $ (49 ) $ (97 ) $ (40 ) $ (98 ) $ (131 ) $ (2,805 ) As of December 31, 2022, (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2022 2022 2021 2020 2019 2018 Prior cost basis Total Commercial real estate - non-owner occupied: Risk rating Pass $ 338,460 $ 380,612 $ 264,833 $ 128,407 $ 76,359 $ 139,095 $ 24,875 $ 1,352,641 OAEM - 2,006 - 3,534 - 5,414 - 10,954 Substandard 1,381 1,012 3,744 19,574 - 233 100 26,044 Substandard non-performing - - - - - 7,707 - 7,707 Doubtful - - - - - - - - Total Commercial real estate non-owner occupied $ 339,841 $ 383,630 $ 268,577 $ 151,515 $ 76,359 $ 152,449 $ 24,975 $ 1,397,346 Commercial real estate - owner occupied: Risk rating Pass $ 165,711 $ 202,599 $ 194,052 $ 104,148 $ 60,899 $ 74,356 $ 13,062 $ 814,827 OAEM 2,895 1,777 4,540 1,891 676 216 510 12,505 Substandard - 1,152 - 1,623 1,928 69 - 4,772 Substandard non-performing 1,533 911 - - - 81 - 2,525 Doubtful - - - - - - - - Total Commercial real estate owner occupied $ 170,139 $ 206,439 $ 198,592 $ 107,662 $ 63,503 $ 74,722 $ 13,572 $ 834,629 Commercial and industrial - term: Risk rating Pass $ 357,470 $ 210,906 $ 90,063 $ 39,068 $ 29,901 $ 27,354 $ - $ 754,762 OAEM 3,835 2,935 - 303 1,426 - - 8,499 Substandard 178 - - 201 - 341 - 720 Substandard non-performing 539 39 486 101 17 - - 1,182 Doubtful - - - - - - - - Total Commercial and industrial - term $ 362,022 $ 213,880 $ 90,549 $ 39,673 $ 31,344 $ 27,695 $ - $ 765,163 Commercial and industrial - PPP Risk rating Pass $ - $ 14,212 $ 4,047 $ - $ - $ - $ - $ 18,259 OAEM - - 313 - - - - 313 Substandard - - - - - - - - Substandard non-performing - - 21 - - - - 21 Doubtful - - - - - - - - Total Commercial and industrial - PPP $ - $ 14,212 $ 4,381 $ - $ - $ - $ - $ 18,593 (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2022 2022 2021 2020 2019 2018 Prior cost basis Total Commercial and industrial - lines of credit Risk rating Pass $ 54,948 $ 13,999 $ 991 $ 9,179 $ 1,188 $ 1,033 $ 367,688 $ 449,026 OAEM - - - - - 366 12,491 12,857 Substandard - - 905 1,915 - - 762 3,582 Substandard non-performing - - - 273 - - 75 348 Doubtful - - - - - - - - Total Commercial and industrial - lines of credit $ 54,948 $ 13,999 $ 1,896 $ 11,367 $ 1,188 $ 1,399 $ 381,016 $ 465,813 Residential real estate - owner occupied Risk rating Pass $ 188,765 $ 189,007 $ 96,818 $ 28,316 $ 15,281 $ 70,556 $ - $ 588,743 OAEM 360 96 - 70 - - - 526 Substandard 18 - 10 - 140 277 - 445 Substandard non-performing 65 191 70 292 122 1,061 - 1,801 Doubtful - - - - - - - - Total Residential real estate - owner occupied $ 189,208 $ 189,294 $ 96,898 $ 28,678 $ 15,543 $ 71,894 $ - $ 591,515 Residential real estate - non-owner occupied Risk rating Pass $ 97,313 $ 83,458 $ 55,787 $ 34,304 $ 19,300 $ 21,720 $ - $ 311,882 OAEM 15 - 115 271 124 290 - 815 Substandard - - - - - 332 - 332 Substandard non-performing 86 21 - - - 112 - 219 Doubtful - - - - - - - - Total Residential real estate - non-owner occupied $ 97,414 $ 83,479 $ 55,902 $ 34,575 $ 19,424 $ 22,454 $ - $ 313,248 Construction and land development Risk rating Pass $ 257,559 $ 99,204 $ 45,427 $ 580 $ 5,959 $ 1,123 $ 30,378 $ 440,230 OAEM - - - - - - 999 999 Substandard 4,461 - - - - - - 4,461 Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Construction and land development $ 262,020 $ 99,204 $ 45,427 $ 580 $ 5,959 $ 1,123 $ 31,377 $ 445,690 Home equity lines of credit Risk rating Pass $ - $ - $ - $ - $ - $ - $ 200,481 $ 200,481 OAEM - - - - - - - - Substandard - - - - - - 39 39 Substandard non-performing - - - - - - 205 205 Doubtful - - - - - - - - Total Home equity lines of credit $ - $ - $ - $ - $ - $ - $ 200,725 $ 200,725 (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2022 2022 2021 2020 2019 2018 Prior cost basis Total Consumer Risk rating Pass $ 27,308 $ 18,396 $ 5,536 $ 5,450 $ 2,270 $ 1,621 $ 78,646 $ 139,227 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing 21 56 40 62 9 31 15 234 Doubtful - - - - - - - - Total Consumer $ 27,329 $ 18,452 $ 5,576 $ 5,512 $ 2,279 $ 1,652 $ 78,661 $ 139,461 Leases Risk rating Pass $ 4,643 $ 4,344 $ 2,589 $ 535 $ 576 $ 635 $ - $ 13,322 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Leases $ 4,643 $ 4,344 $ 2,589 $ 535 $ 576 $ 635 $ - $ 13,322 Credit cards Risk rating Pass $ - $ - $ - $ - $ - $ - $ 20,413 $ 20,413 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Credit cards $ - $ - $ - $ - $ - $ - $ 20,413 $ 20,413 Total loans Risk rating Pass $ 1,492,177 $ 1,216,737 $ 760,143 $ 349,987 $ 211,733 $ 337,493 $ 735,543 $ 5,103,813 OAEM 7,105 6,814 4,968 6,069 2,226 6,286 14,000 47,468 Substandard 6,038 2,164 4,659 23,313 2,068 1,252 901 40,395 Substandard non-performing 2,244 1,218 617 728 148 8,992 295 14,242 Doubtful - - - - - - - - Total Loans $ 1,507,564 $ 1,226,933 $ 770,387 $ 380,097 $ 216,175 $ 354,023 $ 750,739 $ 5,205,918 For certain loan classes, such as credit cards, credit quality is evaluated based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in credit cards based on payment activity: September 30, December 31, (in thousands) 2023 2022 Credit cards Performing $ 24,043 $ 20,413 Non-performing 12 — Total credit cards $ 24,055 $ 20,413 Bancorp had $483,000 and $317,000, respectively, in residential real estate loans for which formal foreclosure proceedings were in process at September 30, 2023 December 31, 2022. Modifications to Borrowers Experiencing Financial Difficulty Bancorp adopted ASU 2022 02, Financial Instruments Credit Losses (Topic 326 January 1, 2023. 2022 02 During the three nine September 30, 2023, 12 90 Troubled Debt Restructuring Disclosures Prior to the Adoption of ASU 2022 02 Detail of outstanding TDRs included in total non-accrual loans follows: September 30, 2022 Specific Additional reserve commitment (in thousands) Balance allocation to lend Commercial real estate - owner occupied $ 902 $ 202 $ — Commercial & industrial - term — — — Total TDRs $ 902 $ 202 $ — During the three nine September 30, 2022, 12 90 |