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Loans and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Schedule of Composition of Loans and Impact of Adoption

The portfolio segment reclassifications follow:

			Balance Sheet Line Item						Portfolio Segment Reclassifications						After Reclassifications
(dollars in thousands)
September 30, 2023
Loans:
Commercial			$	9,333,448					$	(226,353)					$	9,107,095
Commercial real estate			13,916,221						(165,593)						13,750,628
BBCC			N/A						391,946						391,946
Residential real estate			6,696,288						—						6,696,288
Consumer			2,631,877						(2,631,877)						N/A
Indirect			N/A						1,047,224						1,047,224
Direct			N/A						542,689						542,689
Home equity			N/A						1,041,964						1,041,964
Total			$	32,577,834					$	—					$	32,577,834
December 31, 2022
Loans:
Commercial			$	9,508,904					$	(210,280)					$	9,298,624
Commercial real estate			12,457,070						(158,322)						12,298,748
BBCC			N/A						368,602						368,602
Residential real estate			6,460,441						—						6,460,441
Consumer			2,697,226						(2,697,226)						N/A
Indirect			N/A						1,034,257						1,034,257
Direct			N/A						629,186						629,186
Home equity			N/A						1,033,783						1,033,783
Total			$	31,123,641					$	—					$	31,123,641

Schedule of Composition of Loans

The composition of loans by portfolio segment follows:

(dollars in thousands)			September 30, 2023						December 31, 2022
Commercial (1)			$	9,107,095					$	9,298,624
Commercial real estate			13,750,628						12,298,748
BBCC			391,946						368,602
Residential real estate			6,696,288						6,460,441
Indirect			1,047,224						1,034,257
Direct			542,689						629,186
Home equity			1,041,964						1,033,783
Total loans			32,577,834						31,123,641
Allowance for credit losses on loans			(303,982)						(303,671)
Net loans			$	32,273,852					$	30,819,970

(1)Includes direct finance leases of $173.0 million at September 30, 2023 and $188.1 million at December 31, 2022.

Schedule of Activity in Allowance for Loan Losses

Old National’s activity in the allowance for credit losses on loans by portfolio segment was as follows:

(dollars in thousands)			Balance at Beginning of Period						Allowance Established for Acquired PCD Loans						Charge-offs						Recoveries						Provision for Loan Losses						Balance at End of Period
Three Months Ended September 30, 2023
Commercial			$	127,403					$	—					$	(16,705)					$	1,616					$	12,441					$	124,755
Commercial real estate			136,897						—						(2,291)						102						10,267						144,975
BBCC			2,776						—						(1,049)						70						912						2,709
Residential real estate			20,421						—						(15)						28						346						20,780
Indirect			1,407						—						(490)						325						79						1,321
Direct			4,755						—						(2,180)						580						416						3,571
Home equity			6,896						—						(20)						341						(1,346)						5,871
Total			$	300,555					$	—					$	(22,750)					$	3,062					$	23,115					$	303,982
Three Months Ended September 30, 2022
Commercial			$	102,819					$	3,740					$	(2,696)					$	2,206					$	6,344					$	112,413
Commercial real estate			141,802						6,818						(4,772)						287						(45)						144,090
BBCC			2,064						—						—						108						(4)						2,168
Residential real estate			19,729						—						(20)						66						1,481						21,256
Indirect			1,641						—						(624)						379						189						1,585
Direct			14,412						—						(3,299)						442						4,541						16,096
Home equity			5,536						—						(29)						357						(1,218)						4,646
Total			$	288,003					$	10,558					$	(11,440)					$	3,845					$	11,288					$	302,254
Nine Months Ended September 30, 2023
Commercial			$	120,612					$	—					$	(37,459)					$	3,713					$	37,889					$	124,755
Commercial real estate			138,244						—						(5,938)						1,394						11,275						144,975
BBCC			2,431						—						(1,171)						174						1,275						2,709
Residential real estate			21,916						—						(256)						153						(1,033)						20,780
Indirect			1,532						—						(2,089)						1,349						529						1,321
Direct			12,116						—						(8,018)						1,798						(2,325)						3,571
Home equity			6,820						—						(330)						471						(1,090)						5,871
Total			$	303,671					$	—					$	(55,261)					$	9,052					$	46,520					$	303,982
Nine Months Ended September 30, 2022
Commercial			$	27,232					$	38,780					$	(5,919)					$	3,219					$	49,101					$	112,413
Commercial real estate			64,004						49,419						(5,596)						789						35,474						144,090
BBCC			2,458						—						(48)						256						(498)						2,168
Residential real estate			9,347						136						(344)						636						11,481						21,256
Indirect			1,743						—						(1,636)						921						557						1,585
Direct			528						31						(6,550)						1,712						20,375						16,096
Home equity			2,029						723						(107)						540						1,461						4,646
Total			$	107,341					$	89,089					$	(20,200)					$	8,073					$	117,951					$	302,254

Old National’s activity in the allowance for credit losses on unfunded loan commitments was as follows:

			Three Months Ended September 30,												Nine Months Ended September 30,
(dollars in thousands)			2023						2022						2023						2022
Allowance for credit losses on unfunded loan commitments:
Balance at beginning of period			$	37,007					$	21,966					$	32,188					$	10,879
Provision for credit losses on unfunded loan commitments    acquired during the period			—						—						—						11,013
(Recapture of) provision for credit losses on unfunded loan    commitments			(4,047)						4,203						772						4,277
Balance at end of period			$	32,960					$	26,169					$	32,960					$	26,169

Schedule of Risk Category of Loans and Amortized Cost

The following table summarizes the amortized cost of term loans by risk category of commercial, commercial real estate, and BBCC loans by loan portfolio segment, class of loan, and origination year:

(dollars in thousands)			Origination Year																																										Revolving to Term
			2023						2022						2021						2020						2019						Prior						Revolving												Total
September 30, 2023
Commercial:
Pass			$	1,615,716					$	1,690,168					$	1,095,758					$	553,187					$	479,907					$	501,610					$	2,000,147					$	454,995					$	8,391,488
Criticized			27,469						110,893						21,107						46,241						22,674						54,738						107,105						32,247						422,474
Classified:
Substandard			19,509						40,694						32,135						38,892						9,970						20,431						66,977						15,417						244,025
Nonaccrual			—						5,748						2,034						284						2,718						—						—						—						10,784
Doubtful			—						18,838						5,626						1,762						962						11,136						—						—						38,324
Total			$	1,662,694					$	1,866,341					$	1,156,660					$	640,366					$	516,231					$	587,915					$	2,174,229					$	502,659					$	9,107,095
Commercial real estate:
Pass			$	1,805,852					$	3,432,536					$	2,715,562					$	1,734,359					$	1,117,895					$	1,273,742					$	73,590					$	796,442					$	12,949,978
Criticized			58,440						62,461						42,128						28,716						27,978						90,549						9,959						21,023						341,254
Classified:
Substandard			21,214						84,269						23,589						16,822						78,165						41,313						—						50,424						315,796
Nonaccrual			—						2,983						11,470						1,428						52						11,385						—						792						28,110
Doubtful			—						1,649						33,564						4,142						38,199						37,936						—						—						115,490
Total			$	1,885,506					$	3,583,898					$	2,826,313					$	1,785,467					$	1,262,289					$	1,454,925					$	83,549					$	868,681					$	13,750,628
BBCC:
Pass			$	74,658					$	76,281					$	49,463					$	42,980					$	30,085					$	14,488					$	66,281					$	18,582					$	372,818
Criticized			2,295						2,469						1,114						76						1,110						—						2,470						2,264						11,798
Classified:
Substandard			98						733						619						24						401						1,196						100						438						3,609
Nonaccrual			216						451						310						340						—						87						477						278						2,159
Doubtful			—						865						492						50						67						88						—						—						1,562
Total			$	77,267					$	80,799					$	51,998					$	43,470					$	31,663					$	15,859					$	69,328					$	21,562					$	391,946

(dollars in thousands)			Origination Year																																										Revolving to Term
			2022						2021						2020						2019						2018						Prior						Revolving												Total
December 31, 2022
Commercial:
Pass			$	2,388,618					$	1,754,364					$	796,340					$	738,208					$	362,986					$	388,617					$	1,988,763					$	329,119					$	8,747,015
Criticized			40,856						30,661						63,557						33,490						9,195						5,312						61,036						4,327						248,434
Classified:
Substandard			37,223						47,522						16,540						22,925						4,844						21,204						67,402						25,143						242,803
Nonaccrual			3,627						1,453						566						—						—						—						1,634						6,623						13,903
Doubtful			2,821						17,604						3,720						8,005						5,968						8,351						—						—						46,469
Total			$	2,473,145					$	1,851,604					$	880,723					$	802,628					$	382,993					$	423,484					$	2,118,835					$	365,212					$	9,298,624
Commercial real estate:
Pass			$	3,066,960					$	2,828,758					$	1,989,000					$	1,219,025					$	675,572					$	1,018,719					$	57,818					$	689,553					$	11,545,405
Criticized			75,306						34,422						22,569						82,637						86,504						56,864						—						23,282						381,584
Classified:
Substandard			46,231						16,928						24,319						78,468						57,824						21,591						—						4,108						249,469
Nonaccrual			3,151						9,541						5,014						—						2,312						22,155						—						3,257						45,430
Doubtful			1,934						38,386						10,011						4,605						1,523						20,401						—						—						76,860
Total			$	3,193,582					$	2,928,035					$	2,050,913					$	1,384,735					$	823,735					$	1,139,730					$	57,818					$	720,200					$	12,298,748
BBCC:
Pass			$	90,341					$	64,161					$	52,304					$	36,868					$	23,618					$	11,333					$	60,016					$	18,881					$	357,522
Criticized			1,504						525						368						692						353						—						1,006						1,603						6,051
Classified:
Substandard			811						143						—						421						—						—						543						682						2,600
Nonaccrual			42						37						118						—						429						284						—						639						1,549
Doubtful			40						107						439						157						64						73						—						—						880
Total			$	92,738					$	64,973					$	53,229					$	38,138					$	24,464					$	11,690					$	61,565					$	21,805					$	368,602

The following table presents the amortized cost of term residential real estate and consumer loans based on payment activity and origination year:

			Origination Year																																										Revolving to Term
(dollars in thousands)			2023						2022						2021						2020						2019						Prior						Revolving												Total
September 30, 2023
Residential real estate:
Risk Rating:
Performing			$	362,518					$	1,504,933					$	1,861,729					$	1,732,039					$	444,411					$	750,037					$	—					$	279					$	6,655,946
Nonperforming			—						3,529						2,905						4,538						3,343						26,027						—						—						40,342
Total			$	362,518					$	1,508,462					$	1,864,634					$	1,736,577					$	447,754					$	776,064					$	—					$	279					$	6,696,288
Indirect:
Risk Rating:
Performing			$	309,220					$	390,012					$	181,235					$	96,148					$	46,877					$	19,666					$	—					$	196					$	1,043,354
Nonperforming			120						1,270						1,175						604						361						340						—						—						3,870
Total			$	309,340					$	391,282					$	182,410					$	96,752					$	47,238					$	20,006					$	—					$	196					$	1,047,224
Direct:
Risk Rating:
Performing			$	84,749					$	99,625					$	107,539					$	54,070					$	35,065					$	87,207					$	63,877					$	4,852					$	536,984
Nonperforming			87						486						522						403						316						3,874						6						11						5,705
Total			$	84,836					$	100,111					$	108,061					$	54,473					$	35,381					$	91,081					$	63,883					$	4,863					$	542,689
Home equity:
Risk Rating:
Performing			$	1					$	692					$	387					$	690					$	743					$	5,736					$	994,797					$	23,918					$	1,026,964
Nonperforming			—						24						219						203						758						4,810						1,692						7,294						15,000
Total			$	1					$	716					$	606					$	893					$	1,501					$	10,546					$	996,489					$	31,212					$	1,041,964

			Origination Year																																										Revolving to Term
			2022						2021						2020						2019						2018						Prior						Revolving												Total
December 31, 2022
Residential real estate:
Risk Rating:
Performing			$	1,327,168					$	1,945,792					$	1,825,762					$	478,529					$	136,260					$	712,175					$	7					$	88					$	6,425,781
Nonperforming			59						529						861						873						1,826						30,512						—						—						34,660
Total			$	1,327,227					$	1,946,321					$	1,826,623					$	479,402					$	138,086					$	742,687					$	7					$	88					$	6,460,441
Indirect:
Risk Rating:
Performing			$	504,410					$	249,407					$	144,265					$	82,304					$	31,484					$	19,095					$	—					$	62					$	1,031,027
Nonperforming			348						1,074						645						531						304						328						—						—						3,230
Total			$	504,758					$	250,481					$	144,910					$	82,835					$	31,788					$	19,423					$	—					$	62					$	1,034,257
Direct:
Risk Rating:
Performing			$	132,934					$	164,126					$	77,406					$	57,919					$	45,299					$	59,212					$	87,622					$	671					$	625,189
Nonperforming			115						851						614						205						327						1,526						5						354						3,997
Total			$	133,049					$	164,977					$	78,020					$	58,124					$	45,626					$	60,738					$	87,627					$	1,025					$	629,186
Home equity:
Risk Rating:
Performing			$	919					$	896					$	1,849					$	1,497					$	983					$	11,646					$	990,001					$	14,792					$	1,022,583
Nonperforming			166						160						166						446						794						4,308						1,698						3,462						11,200
Total			$	1,085					$	1,056					$	2,015					$	1,943					$	1,777					$	15,954					$	991,699					$	18,254					$	1,033,783

The following table summarizes the gross charge-offs of loans by loan portfolio segment and origination year:

			Origination Year
(dollars in thousands)			2023						2022						2021						2020						2019						Prior						Revolving									Total
Three Months Ended September 30, 2023
Commercial			$	—					$	4,154					$	12,271					$	—					$	—					$	63					$	217											$	16,705
Commercial real estate			—						—						—						1,744						—						547						—												2,291
BBCC			499						501						49						—						—						—						—												1,049
Residential real estate			—						—						—						—						—						15						—												15
Indirect			75						276						86						12						10						31						—												490
Direct			19						429						423						112						270						60						867												2,180
Home equity			—						—						—						—						—						20						—												20
Total gross charge-offs			$	593					$	5,360					$	12,829					$	1,868					$	280					$	736					$	1,084											$	22,750
Nine Months Ended September 30, 2023
Commercial			$	—					$	6,254					$	23,432					$	120					$	6,789					$	302					$	562											$	37,459
Commercial real estate			—						54						735						2,144						—						3,005						—												5,938
BBCC			499						548						77						47						—						—						—												1,171
Residential real estate			—						—						—						—						—						256						—												256
Indirect			85						954						640						153						137						120						—												2,089
Direct			19						1,330						1,805						570						1,011						450						2,833												8,018
Home equity			—						—						—						—						—						330						—												330
Total gross charge-offs			$	603					$	9,140					$	26,689					$	3,034					$	7,937					$	4,463					$	3,395											$	55,261

Schedule of Past Due Financing Receivables

The following table presents the aging of the amortized cost basis in past due loans by class of loans:

(dollars in thousands)			30-59 Days Past Due						60-89 Days Past Due						Past Due 90 Days or More						Total Past Due						Current						Total Loans
September 30, 2023
Commercial			$	2,754					$	4,214					$	12,504					$	19,472					$	9,087,623					$	9,107,095
Commercial real estate			15,954						6,295						21,366						43,615						13,707,013						13,750,628
BBCC			1,273						511						712						2,496						389,450						391,946
Residential			29,762						6,784						12,733						49,279						6,647,009						6,696,288
Indirect			5,576						1,368						1,156						8,100						1,039,124						1,047,224
Direct			3,626						1,059						1,588						6,273						536,416						542,689
Home equity			5,840						1,808						6,077						13,725						1,028,239						1,041,964
Total			$	64,785					$	22,039					$	56,136					$	142,960					$	32,434,874					$	32,577,834
December 31, 2022
Commercial			$	14,147					$	4,801					$	11,080					$	30,028					$	9,268,596					$	9,298,624
Commercial real estate			47,240						1,312						32,892						81,444						12,217,304						12,298,748
BBCC			730						365						603						1,698						366,904						368,602
Residential			24,181						5,033						11,753						40,967						6,419,474						6,460,441
Indirect			6,302						2,118						958						9,378						1,024,879						1,034,257
Direct			5,404						2,118						1,928						9,450						619,736						629,186
Home equity			6,585						1,966						4,707						13,258						1,020,525						1,033,783
Total			$	104,589					$	17,713					$	63,921					$	186,223					$	30,937,418					$	31,123,641

Schedule of Nonaccrual and Past Due Loans

The following table presents the amortized cost basis of loans on nonaccrual status and loans past due 90 days or more and still accruing by class of loan:

			September 30, 2023																		December 31, 2022
(dollars in thousands)			Nonaccrual Amortized Cost						Nonaccrual With No Related Allowance						Past Due 90 Days or More and Accruing						Nonaccrual Amortized Cost						Nonaccrual With No Related Allowance						Past Due 90 Days or More and Accruing
Commercial			$	49,108					$	13,432					$	577					$	60,372					$	7,873					$	152
Commercial real estate			143,600						29,721						104						122,290						33,445						—
BBCC			3,721						—						—						2,429						—						—
Residential			40,342						—						—						34,660						—						1,808
Indirect			3,870						—						54						3,230						—						28
Direct			5,705						—						109						3,997						—						133
Home equity			15,000						—						348						11,200						—						529
Total			$	261,346					$	43,153					$	1,192					$	238,178					$	41,318					$	2,650

The following table presents the amortized cost basis of collateral dependent loans by class of loan:

			Type of Collateral
(dollars in thousands)			Real Estate						Blanket Lien						Investment Securities/Cash						Auto						Other
September 30, 2023
Commercial			$	13,635					$	31,856					$	466					$	288					$	347
Commercial real estate			131,826						—						1,205						—						6,184
BBCC			2,131						1,174						—						416						—
Residential			40,342						—						—						—						—
Indirect			—						—						—						3,870						—
Direct			4,622						1						3						296						31
Home equity			15,000						—						—						—						—
Total loans			$	207,556					$	33,031					$	1,674					$	4,870					$	6,562
December 31, 2022
Commercial			$	8,962					$	42,754					$	2,690					$	1,611					$	980
Commercial real estate			108,871						—						1,718						—						6,411
BBCC			1,939						478						—						12						—
Residential			34,660						—						—						—						—
Indirect			—						—						—						3,230						—
Direct			2,991						13						—						232						23
Home equity			11,200						—						—						—						—
Total loans			$	168,623					$	43,245					$	4,408					$	5,085					$	7,414

Schedule of Activity in Trouble Debt Restructurings

The following table presents the amortized cost basis of financial difficulty modifications at September 30, 2023 that were modified during the three and nine months ended September 30, 2023 by class of loans and type of modification:

(dollars in thousands)									Term Extension																														Total Class of Loans
Three Months Ended September 30, 2023
Commercial									$	3,502																													0.0		%
Commercial real estate									93,844																														0.7		%
Total									$	97,346																													0.3		%
Nine Months Ended September 30, 2023
Commercial									$	20,811																													0.2		%
Commercial real estate									116,580																														0.8		%
Total									$	137,391																													0.4		%

Old National closely monitors the performance of financial difficulty modifications to understand the effectiveness of its efforts. The following table presents the performance of loans identified as financial difficulty modifications at September 30, 2023:

(dollars in thousands)			30-59 Days Past Due						60-89 Days Past Due						Past Due 90 Days or More						Total Past Due						Current						Total Loans
September 30, 2023
Commercial			$	—					$	—					$	2,541					$	2,541					$	18,270					$	20,811
Commercial real estate			1,086						—						—						1,086						115,494						116,580
Total			$	1,086					$	—					$	2,541					$	3,627					$	133,764					$	137,391

The following table summarizes the nature of the financial difficulty modifications during the three and nine months ended September 30, 2023 by class of loans:

(dollars in thousands)

Weighted- Average Term Extension (in months)

Three Months Ended September 30, 2023

Commercial

7.3

Commercial real estate

9.2

Total

9.2

Nine Months Ended September 30, 2023

Commercial

5.7

Commercial real estate

8.9

Total

8.4

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