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SECURITIES | 9 Months Ended
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Sep. 30, 2020
Securities [Abstract] |
SECURITIES | 3. SECURITIES On January 1, 2020, the Company adopted ASC 326, which made changes to the accounting for AFS debt securities whereby credit losses should be presented as an allowance, rather than as a write-down when management does not intend to sell and does not believe that it is more likely than not they will be required to sell prior to maturity. In addition, ASC 326 requires financial assets measured at amortized cost, including held-to-maturity debt securities, to measure an expected credit loss under the CECL methodology that requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. For further discussion on the Company’s accounting policies and policy elections related to the accounting standard update refer to Note 1 “Accounting Policies”. ​ All securities information presented as of September 30, 2020 is in accordance with ASC 326. All securities information presented prior to March 31, 2020 is in accordance with previous applicable GAAP. See the Company’s prior accounting policies in Note 1 “Summary of Significant Accounting Policies” of the 2019 Form 10-K. Available for Sale ​ The Company’s AFS investment portfolio is generally highly-rated or agency backed. All AFS securities were current with no securities past due or on non-accrual as of September 30, 2020. ​ The amortized cost, gross unrealized gains and losses, and estimated fair values of AFS securities as of September 30, 2020 are summarized as follows (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortized | ​ | Gross Unrealized | ​ | Estimated
​ |  | Cost |  | Gains |  | (Losses) |  | Fair Value
September 30, 2020 |  | ​ |  |  | ​ |  |  | ​ |  | ​ | ​ |
U.S. government and agency securities | ​ | $ | 13,463 | ​ | $ | 465 | ​ | $ | (50) | ​ | $ | 13,878
Obligations of states and political subdivisions | ​ |  | 759,936 | ​ |  | 39,033 | ​ |  | (2,113) | ​ |  | 796,856
Corporate and other bonds (1) | ​ |  | 147,438 | ​ |  | 2,217 | ​ |  | (737) | ​ |  | 148,918
Commercial mortgage-backed securities | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | ​
Agency | ​ | ​ | 340,706 | ​ |  | 17,945 | ​ |  | (116) | ​ | ​ | 358,535
Non-agency | ​ | ​ | 30,359 | ​ |  | 71 | ​ |  | — | ​ | ​ | 30,430
Total commercial mortgage-backed securities | ​ | ​ | 371,065 | ​ |  | 18,016 | ​ |  | (116) | ​ | ​ | 388,965
Residential mortgage-backed securities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Agency | ​ | ​ | 960,141 | ​ |  | 35,275 | ​ |  | (1,410) | ​ | ​ | 994,006
Non-agency | ​ | ​ | 99,252 | ​ |  | 587 | ​ |  | (743) | ​ | ​ | 99,096
Total residential mortgage-backed securities | ​ | ​ | 1,059,393 | ​ |  | 35,862 | ​ |  | (2,153) | ​ | ​ | 1,093,102
Other securities | ​ |  | 1,621 | ​ |  | — | ​ |  | — | ​ |  | 1,621
Total AFS securities | ​ | $ | 2,352,916 | ​ | $ | 95,593 | ​ | $ | (5,169) | ​ | $ | 2,443,340
(1) | Other bonds include asset-backed securities.
The amortized cost, gross unrealized gains and losses, and estimated fair values of AFS securities as of December 31, 2019 are summarized as follows (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortized | ​ | Gross Unrealized | ​ | Estimated
December 31, 2019 |  | Cost |  | Gains |  | (Losses) |  | Fair Value
U.S. government and agency securities | ​ | $ | 21,149 | ​ | $ | 209 | ​ | $ | (38) | ​ | $ | 21,320
Obligations of states and political subdivisions | ​ | ​ | 421,344 | ​ | ​ | 25,776 | ​ | ​ | (29) | ​ | ​ | 447,091
Corporate and other bonds (1) | ​ |  | 134,342 | ​ |  | 1,991 | ​ |  | (374) | ​ |  | 135,959
Commercial mortgage-backed securities | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Agency | ​ | ​ | 405,731 | ​ | ​ | 8,786 | ​ | ​ | (619) | ​ | ​ | 413,898
Non-agency | ​ | ​ | 11,173 | ​ | ​ | — | ​ | ​ | (24) | ​ | ​ | 11,149
Total commercial mortgage-backed securities | ​ | ​ | 416,904 | ​ | ​ | 8,786 | ​ | ​ | (643) | ​ | ​ | 425,047
Residential mortgage-backed securities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Agency | ​ | ​ | 852,300 | ​ | ​ | 16,680 | ​ | ​ | (816) | ​ | ​ | 868,164
Non-agency | ​ | ​ | 44,309 | ​ | ​ | 476 | ​ | ​ | — | ​ | ​ | 44,785
Total residential mortgage-backed securities | ​ | ​ | 896,609 | ​ | ​ | 17,156 | ​ | ​ | (816) | ​ | ​ | 912,949
Other securities | ​ |  | 3,079 | ​ |  | — | ​ |  | — | ​ |  | 3,079
Total AFS securities | ​ | $ | 1,893,427 | ​ | $ | 53,918 | ​ | $ | (1,900) | ​ | $ | 1,945,445
(1) Other bonds include asset-backed securities ​ The following table shows the gross unrealized losses and fair value of the Company’s AFS securities with unrealized losses for which an allowance for credit losses has not been recorded at September 30, 2020 and that are not deemed to be other than temporarily impaired as of December 31, 2019. These are aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position (dollars in thousands). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Less than 12 months | ​ | More than 12 months | ​ | Total
​ |  | Fair |  | Unrealized |  | Fair |  | Unrealized |  | Fair |  | Unrealized
​ | ​ | Value | ​ | Losses | ​ | Value | ​ | Losses | ​ | Value | ​ | Losses
September 30, 2020 |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
U.S. government and agency securities | ​ | $ | — | ​ | $ | — | ​ | $ | 5,956 | ​ | $ | (50) | ​ | $ | 5,956 | ​ | ​ | (50)
Obligations of states and political subdivisions | ​ | ​ | 175,282 | ​ | ​ | (2,113) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 175,282 | ​ | $ | (2,113)
Corporate and other bonds(1) | ​ |  | 38,137 | ​ |  | (477) | ​ |  | 20,283 | ​ |  | (260) | ​ |  | 58,420 | ​ |  | (737)
Commercial mortgage-backed securities | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Agency | ​ | ​ | 33,827 | ​ | ​ | (115) | ​ | ​ | 446 | ​ | ​ | (1) | ​ | ​ | 34,273 | ​ | ​ | (116)
Non-agency | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Total commercial mortgage-backed securities | ​ | ​ | 33,827 | ​ | ​ | (115) | ​ | ​ | 446 | ​ | ​ | (1) | ​ | ​ | 34,273 | ​ | ​ | (116)
Residential mortgage-backed securities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Agency | ​ | ​ | 198,687 | ​ | ​ | (1,407) | ​ | ​ | 1,121 | ​ | ​ | (3) | ​ | ​ | 199,808 | ​ | ​ | (1,410)
Non-agency | ​ | ​ | 57,044 | ​ | ​ | (743) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 57,044 | ​ | ​ | (743)
Total residential mortgage-backed securities | ​ | ​ | 255,731 | ​ | ​ | (2,150) | ​ | ​ | 1,121 | ​ | ​ | (3) | ​ | ​ | 256,852 | ​ | ​ | (2,153)
Total AFS securities | ​ | $ | 502,977 | ​ | $ | (4,855) | ​ | $ | 27,806 | ​ | $ | (314) | ​ | $ | 530,783 | ​ | $ | (5,169)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
December 31, 2019 | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
U.S. government and agency securities | ​ | $ | 7,638 | ​ | $ | (38) | ​ | $ | — | ​ | $ | — | ​ | $ | 7,638 | ​ | $ | (38)
Obligations of states and political subdivisions | ​ | ​ | 4,526 | ​ | ​ | (29) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 4,526 | ​ | ​ | (29)
Corporate and other bonds(1) | ​ |  | 17,323 | ​ |  | (83) | ​ |  | 19,901 | ​ |  | (291) | ​ |  | 37,224 | ​ |  | (374)
Commercial mortgage-backed securities | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​
Agency | ​ | ​ | 43,552 | ​ | ​ | (530) | ​ | ​ | 14,966 | ​ | ​ | (89) | ​ | ​ | 58,518 | ​ | ​ | (619)
Non-agency | ​ | ​ | 11,162 | ​ | ​ | (24) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 11,162 | ​ | ​ | (24)
Total commercial mortgage-backed securities | ​ | ​ | 54,714 | ​ | ​ | (554) | ​ | ​ | 14,966 | ​ | ​ | (89) | ​ | ​ | 69,680 | ​ | ​ | (643)
Residential mortgage-backed securities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Agency | ​ | ​ | 114,147 | ​ | ​ | (500) | ​ | ​ | 40,168 | ​ | ​ | (316) | ​ | ​ | 154,315 | ​ | ​ | (816)
Non-agency | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Total residential mortgage-backed securities | ​ | ​ | 114,147 | ​ | ​ | (500) | ​ | ​ | 40,168 | ​ | ​ | (316) | ​ | ​ | 154,315 | ​ | ​ | (816)
Total AFS securities | ​ | $ | 198,348 | ​ | $ | (1,204) | ​ | $ | 75,035 | ​ | $ | (696) | ​ | $ | 273,383 | ​ | $ | (1,900)
(1) Other bonds includes asset-backed securities. ​ As of September 30, 2020, there were $27.8 million, or 18 issues, of individual AFS securities that had been in a continuous loss position for more than 12 months and had an aggregate unrealized loss of $314,000. As of December 31, 2019, there were $75.0 million, or 47 issues, of individual securities that had been in a continuous loss position for more than 12 months and had an aggregate unrealized loss of $696,000. The Company has evaluated AFS securities in an unrealized loss position for credit related impairment at September 30, 2020 and December 31, 2019 and concluded no impairment existed based on several factors which included: (1) the majority of these securities are of high credit quality, (2) unrealized losses are primarily the result of market volatility, (3) the contractual terms of the investments do not permit the issuer(s) to settle the securities at a price less than the cost basis of each investment, (4) issuers continue to make timely principal and interest payments, and (5) the Company does not intend to sell any of the investments and the accounting standard of “more likely than not” has not been met for the Company to be required to sell any of the investments before recovery of its amortized cost basis. Additionally, the majority of the Company’s mortgage-backed securities are issued by FNMA, FHLMC, and GNMA and do not have credit risk given the implicit and explicit government guarantees associated with these agencies. In addition, the non-agency mortgage-backed securities generally received a 20% SSFA rating. ​ The following table presents the amortized cost and estimated fair value of AFS securities as of September 30, 2020 and December 31, 2019, by contractual maturity. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties (dollars in thousands).
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2020 | ​ | December 31, 2019
​ |  | Amortized |  | Estimated |  | Amortized |  | Estimated
​ | ​ | Cost | ​ | Fair Value | ​ | Cost | ​ | Fair Value
Due in one year or less | ​ | $ | 28,581 | ​ | $ | 28,834 | ​ | $ | 35,177 | ​ | $ | 35,329
Due after one year through five years | ​ |  | 140,844 | ​ |  | 148,114 | ​ |  | 164,605 | ​ |  | 166,873
Due after five years through ten years | ​ |  | 251,501 | ​ |  | 258,806 | ​ |  | 249,713 | ​ |  | 254,790
Due after ten years | ​ |  | 1,931,990 | ​ |  | 2,007,586 | ​ |  | 1,443,932 | ​ |  | 1,488,453
Total AFS securities | ​ | $ | 2,352,916 | ​ | $ | 2,443,340 | ​ | $ | 1,893,427 | ​ | $ | 1,945,445
​ Refer to Note 8 "Commitments and Contingencies" for information regarding the estimated fair value of AFS securities that were pledged to secure public deposits, repurchase agreements, and for other purposes as permitted or required by law as of September 30, 2020 and December 31, 2019. Held to Maturity The Company’s HTM investment portfolio primarily consists of highly-rated municipal securities and the estimated credit loss inherent in the portfolio is currently immaterial. The Company’s HTM securities were all current, with no securities past due or on non-accrual at September 30, 2020. ​ The Company reports HTM securities on the Company’s Consolidated Balance Sheets at carrying value. Carrying value is amortized cost, which includes any unamortized unrealized gains and losses recognized in accumulated other comprehensive income prior to reclassifying the securities from AFS securities to HTM securities. Investment securities transferred into the HTM category from the AFS category are recorded at fair value at the date of transfer. The unrealized holding gain or loss at the date of transfer is retained in accumulated other comprehensive income and in the carrying value of the HTM securities. Such unrealized gains or losses are accreted over the remaining life of the security with no impact on future net income. ​ The carrying value, gross unrealized gains and losses, and estimated fair values of HTM securities as of September 30, 2020 are summarized as follows (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Carrying | ​ | Gross Unrealized | ​ | Estimated
​ |  | Value |  | Gains |  | (Losses) | ​ | Fair Value
September 30, 2020 |  | ​ |  |  | ​ |  |  | ​ |  | ​ | ​ |
U.S. government and agency securities | ​ | $ | 2,767 | ​ | $ | — | ​ | $ | (14) | ​ | $ | 2,753
Obligations of states and political subdivisions | ​ | ​ | 538,352 | ​ | ​ | 67,561 | ​ | ​ | — | ​ | ​ | 605,913
Commercial mortgage-backed securities | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Agency | ​ | ​ | 5,542 | ​ | ​ | 5 | ​ | ​ | (40) | ​ | ​ | 5,507
Non-agency | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Total commercial mortgage-backed securities | ​ | ​ | 5,542 | ​ | ​ | 5 | ​ | ​ | (40) | ​ | ​ | 5,507
Total held-to-maturity securities | ​ | $ | 546,661 | ​ | $ | 67,566 | ​ | $ | (54) | ​ | $ | 614,173
​ The carrying value, gross unrealized gains and losses, and estimated fair values of HTM securities as of December 31, 2019 are summarized as follows (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Carrying | ​ | Gross Unrealized | ​ | Estimated
​ |  | Value |  | Gains |  | (Losses) |  | Fair Value
December 31, 2019 | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
U.S. government and agency securities | ​ | $ | 2,813 | ​ | $ | 26 | ​ | $ | — | ​ | $ | 2,839
Obligations of states and political subdivisions | ​ | ​ | 545,148 | ​ | ​ | 48,274 | ​ | ​ | — | ​ | ​ | 593,422
Commercial mortgage-backed securities | ​ | ​ | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Agency | ​ | ​ | 7,183 | ​ | ​ | 59 | ​ | ​ | — | ​ | ​ | 7,242
Non-agency | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Total commercial mortgage-backed securities | ​ | ​ | 7,183 | ​ | ​ | 59 | ​ | ​ | — | ​ | ​ | 7,242
Total held-to-maturity securities | ​ | $ | 555,144 | ​ | $ | 48,359 | ​ | $ | — | ​ | $ | 603,503
​ ​ ​ Credit Quality Indicators & Allowance for Credit Losses - HTM ​ For HTM securities, the Company evaluates the credit risk of its securities on at least a quarterly basis. The Company estimates expected credit losses on HTM debt securities on an individual basis based on the PD/LGD methodology primarily using security-level credit ratings. The Company’s HTM securities ACL was immaterial at the adoption of ASC 326. The Company re-evaluated the HTM securities ACL and concluded no additional reserve was needed at September 30, 2020. The primary indicators of credit quality for the Company’s HTM portfolio are security type and credit rating, which is influenced by a number of factors including obligor cash flow, geography, seniority, and others. The Company’s only HTM securities with credit risk are obligations of states and political subdivisions. ​ The following table presents the amortized cost of HTM securities as of September 30, 2020 by security type and credit rating (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended September 30, 2020
​ |  | U.S. Government and Agency |  | Obligations of states and political |  | Mortgage-backed | ​ | Total HTM
​ | ​ | securities | ​ | subdivisions | ​ | securities | ​ | securities
Credit Rating: | ​ |  | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​
AAA/AA/A | ​ | $ | — | ​ | $ | 533,742 | ​ | $ | — | ​ | $ | 533,742
Not Rated - Agency(1) | ​ | ​ | 2,767 | ​ | ​ | — | ​ | ​ | 5,542 | ​ | ​ | 8,309
Not Rated - Non-Agency | ​ | ​ | — | ​ |  | 4,610 | ​ | ​ | — | ​ | ​ | 4,610
Total | ​ | $ | 2,767 | ​ | $ | 538,352 | ​ | $ | 5,542 | ​ | $ | 546,661
(1) Generally considered not to have credit risk given the government guarantees associated with these agencies ​ The following table presents the amortized cost and estimated fair value of HTM securities as of September 30, 2020 and December 31, 2019, by contractual maturity. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties (dollars in thousands). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2020 | ​ | December 31, 2019
​ |  | Carrying |  | Estimated |  | Carrying |  | Estimated
​ | ​ | Value | ​ | Fair Value | ​ | Value | ​ | Fair Value
Due in one year or less | ​ | $ | 1,005 | ​ | $ | 1,024 | ​ | $ | 502 | ​ | $ | 504
Due after one year through five years | ​ |  | 9,076 | ​ |  | 9,436 | ​ |  | 10,258 | ​ |  | 10,539
Due after five years through ten years | ​ |  | 1,749 | ​ |  | 1,796 | ​ |  | 1,768 | ​ |  | 1,800
Due after ten years | ​ |  | 534,831 | ​ |  | 601,917 | ​ |  | 542,616 | ​ |  | 590,660
Total HTM securities | ​ | $ | 546,661 | ​ | $ | 614,173 | ​ | $ | 555,144 | ​ | $ | 603,503
​ Refer to Note 8 "Commitments and Contingencies" for information regarding the estimated fair value of HTM securities that were pledged to secure public deposits as permitted or required by law as of September 30, 2020 and December 31, 2019. Restricted Stock, at cost Due to restrictions placed upon the Bank’s common stock investment in the Federal Reserve Bank and FHLB, these securities have been classified as restricted equity securities and carried at cost. These restricted securities are not subject to the investment security classifications and are included as a separate line item on the Company’s Consolidated Balance Sheets. At September 30, 2020 and December 31, 2019, the FHLB required the Bank to maintain stock in an amount equal to 4.25% of outstanding borrowings and a specific percentage of the Bank’s total assets. The Federal Reserve Bank required the Bank to maintain stock with a par value equal to 6% of the Bank’s outstanding capital at both September 30, 2020 and December 31, 2019. Restricted equity securities consist of Federal Reserve Bank stock in the amount of $67.0 million for September 30, 2020 and December 31, 2019 and FHLB stock in the amount of $45.2 million and $63.9 million as of September 30, 2020 and December 31, 2019, respectively. Realized Gains and Losses The following table presents the gross realized gains and losses on and the proceeds from the sale of securities during the three and nine months ended September 30, 2020 and 2019 (dollars in thousands).
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended |  | Nine Months Ended
​ | ​ | September 30, 2020 | ​ | September 30, 2020
Realized gains (losses): |  | ​ |  |  | ​ |
Gross realized gains | ​ | $ | 18 | ​ | $ | 12,522
Gross realized losses | ​ |  | — | ​ |  | (229)
Net realized gains | ​ | $ | 18 | ​ | $ | 12,293
​ | ​ | ​ | ​ | ​ | ​ | ​
Proceeds from sales of securities | ​ | $ | 4,675 | ​ | $ | 232,946
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended |  | Nine Months Ended
​ | ​ | September 30, 2019 | ​ | September 30, 2019
Realized gains (losses): |  | ​ |  |  | ​ |
Gross realized gains | ​ | $ | 7,104 | ​ | $ | 9,161
Gross realized losses | ​ |  | — | ​ |  | (1,855)
Net realized gains | ​ | $ | 7,104 | ​ | $ | 7,306
​ | ​ | ​ | ​ | ​ | ​ | ​
Proceeds from sales of securities | ​ | $ | 98,975 | ​ | $ | 486,925
​ ​

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