LOANS AND ALLOWANCE FOR CREDIT LOSSES

Schedule of aged analysis of past due loans by class

The following table presents the aging of the amortized cost basis of the Company’s past due loans by segment as of September 30, 2023:


	Past Due		90+ Days Past
	30 – 89		Due and				Total
(000’s omitted)	Days		Still Accruing		Nonaccrual		Past Due		Current		Total Loans
Business lending	$	13,545	$	0	$	5,638	$	19,183	$	3,895,752	$	3,914,935
Consumer mortgage		15,282		2,908		25,205		43,395		3,153,369		3,196,764
Consumer indirect		15,175		290		0		15,465		1,692,837		1,708,302
Consumer direct		1,313		29		24		1,366		183,935		185,301
Home equity		3,331		504		2,255		6,090		438,674		444,764
Total	$	48,646	$	3,731	$	33,122	$	85,499	$	9,364,567	$	9,450,066

The following table presents the aging of the amortized cost basis of the Company’s past due loans by segment as of December 31, 2022:


	Past Due		90+ Days Past
	30 – 89		Due and				Total
(000’s omitted)	Days		Still Accruing		Nonaccrual		Past Due		Current		Total Loans
Business lending	$	9,818	$	0	$	4,689	$	14,507	$	3,631,158	$	3,645,665
Consumer mortgage		13,757		3,510		22,583		39,850		2,972,625		3,012,475
Consumer indirect		16,767		178		0		16,945		1,522,708		1,539,653
Consumer direct		1,307		132		28		1,467		176,138		177,605
Home equity		3,595		299		1,945		5,839		428,157		433,996
Total	$	45,244	$	4,119	$	29,245	$	78,608	$	8,730,786	$	8,809,394

Schedule of allowance for loan losses by class


	Three Months Ended September 30, 2023
	Beginning		Charge-						Ending
(000’s omitted)	balance		offs		Recoveries		Provision		balance
Business lending	$	25,291	$	(139)	$	152	$	740	$	26,044
Consumer mortgage		14,553		(143)		3		558		14,971
Consumer indirect		17,808		(2,100)		1,319		1,263		18,290
Consumer direct		3,032		(554)		217		351		3,046
Home equity		1,600		(6)		2		(2)		1,594
Unallocated		1,000		0		0		0		1,000
Allowance for credit losses – loans		63,284		(2,942)		1,693		2,910		64,945
Liabilities for off-balance-sheet credit exposures		933		0		0		(32)		901
Total allowance for credit losses	$	64,217	$	(2,942)	$	1,693	$	2,878	$	65,846


	Three Months Ended September 30, 2022

	Beginning		Charge-						Ending
(000’s omitted)	balance		offs		Recoveries		Provision		balance
Business lending	$	23,241	$	(495)	$	755	$	430	$	23,931
Consumer mortgage		12,631		(113)		4		1,296		13,818
Consumer indirect		14,378		(1,706)		1,386		2,960		17,018
Consumer direct		2,822		(342)		174		361		3,015
Home equity		1,470		(32)		11		132		1,581
Unallocated		1,000		0		0		0		1,000
Allowance for credit losses – loans		55,542		(2,688)		2,330		5,179		60,363
Liabilities for off-balance-sheet credit exposures		1,223		0		0		(118)		1,105
Total allowance for credit losses	$	56,765	$	(2,688)	$	2,330	$	5,061	$	61,468


	Nine Months Ended September 30, 2023
	Beginning		Charge-						Ending
(000’s omitted)	balance		offs		Recoveries		Provision		balance
Business lending	$	23,297	$	(618)	$	437	$	2,928	$	26,044
Consumer mortgage		14,343		(366)		35		959		14,971
Consumer indirect		17,852		(6,490)		4,342		2,586		18,290
Consumer direct		2,973		(1,366)		637		802		3,046
Home equity		1,594		(90)		13		77		1,594
Unallocated		1,000		0		0		0		1,000
Allowance for credit losses – loans		61,059		(8,930)		5,464		7,352		64,945
Liabilities for off-balance-sheet credit exposures		1,123		0		0		(222)		901
Total allowance for credit losses	$	62,182	$	(8,930)	$	5,464	$	7,130	$	65,846


	Nine Months Ended September 30, 2022
							PCD
	Beginning		Charge-				Allowance at				Ending
(000’s omitted)	balance		offs		Recoveries		Acquisition		Provision		balance
Business lending	$	22,995	$	(650)	$	1,249	$	71	$	266	$	23,931
Consumer mortgage		10,017		(230)		21		0		4,010		13,818
Consumer indirect		11,737		(5,183)		3,732		0		6,732		17,018
Consumer direct		2,306		(859)		577		0		991		3,015
Home equity		1,814		(69)		132		0		(296)		1,581
Unallocated		1,000		0		0		0		0		1,000
Allowance for credit losses – loans		49,869		(6,991)		5,711		71		11,703		60,363
Liabilities for off-balance-sheet credit exposures		803		0		0		0		302		1,105
Total allowance for credit losses	$	50,672	$	(6,991)	$	5,711	$	71	$	12,005	$	61,468

Schedule of performance of modified loans


					90+ Days Past
			Past Due 30 –		Due and Still		Non-
(000s omitted)	Current		89 Days		Accruing		Accrual		Total
Business lending	$	2,150	$	0	$	0	$	0	$	2,150
Consumer mortgage		0		0		0		198		198
Home equity		29		0		0		0		29
Total	$	2,179	$	0	$	0	$	198	$	2,377

Schedule of troubled debt restructurings on financing receivables


	December 31, 2022
(000’s omitted)	Nonaccrual			Accruing			Total
	#	Amount		#	Amount		#	Amount
Business lending	1	$	135	3	$	271	4	$	406
Consumer mortgage	52		2,218	46		2,114	98		4,332
Consumer indirect	0		0	56		600	56		600
Consumer direct	0		0	18		5	18		5
Home equity	9		108	9		178	18		286
Total	62	$	2,461	132	$	3,168	194	$	5,629


	Three Months Ended			Nine Months Ended
	September 30, 2022			September 30, 2022
	Number of	Outstanding		Number of	Outstanding
(000’s omitted)	loans modified	Balance		loans modified	Balance
Business lending	0	$	0	0	$	0
Consumer mortgage	1		184	5		459
Consumer indirect	6		71	12		127
Consumer direct	2		3	2		3
Home equity	0		0	1		6
Total	9	$	258	20	$	595

LOANS AND ALLOWANCE FOR CREDIT LOSSES

Schedule of loans by credit quality indicator


													Revolving		Revolving
													Loans		Loans
(000’s omitted)	Term Loans Amortized Cost Basis by Origination Year												Amortized		Converted
September 30, 2023	2023		2022		2021		2020		2019		Prior		Cost Basis		to Term		Total
Consumer mortgage:
FICO AB⁽¹⁾
Performing	$	274,173	$	358,296	$	466,228	$	203,702	$	160,654	$	629,208	$	0	$	79,618	$	2,171,879
Nonperforming		0		415		707		566		175		5,207		0		198		7,268
Total FICO AB		274,173		358,711		466,935		204,268		160,829		634,415		0		79,816		2,179,147
FICO CDE⁽²⁾
Performing		93,988		153,636		169,225		105,444		73,939		343,507		28,997		28,036		996,772
Nonperforming		0		1,592		1,362		1,250		1,476		13,909		0		1,256		20,845
Total FICO CDE		93,988		155,228		170,587		106,694		75,415		357,416		28,997		29,292		1,017,617
Total consumer mortgage	$	368,161	$	513,939	$	637,522	$	310,962	$	236,244	$	991,831	$	28,997	$	109,108	$	3,196,764

Current period gross charge-offs	$	0	$	0	$	0	$	0	$	85	$	281	$	0	$	0	$	366

Consumer indirect:
Performing	$	573,832	$	622,019	$	306,229	$	83,299	$	55,759	$	66,874	$	0	$	0	$	1,708,012
Nonperforming		46		154		19		33		6		32		0		0		290
Total consumer indirect	$	573,878	$	622,173	$	306,248	$	83,332	$	55,765	$	66,906	$	0	$	0	$	1,708,302

Current period gross charge-offs	$	277	$	2,551	$	1,435	$	890	$	482	$	855	$	0	$	0	$	6,490

Consumer direct:
Performing	$	66,421	$	59,136	$	30,516	$	10,059	$	6,088	$	6,337	$	6,690	$	1	$	185,248
Nonperforming		0		0		0		5		5		30		13		0		53
Total consumer direct	$	66,421	$	59,136	$	30,516	$	10,064	$	6,093	$	6,367	$	6,703	$	1	$	185,301

Current period gross charge-offs	$	70	$	524	$	378	$	48	$	73	$	154	$	119	$	0	$	1,366

Home equity:
Performing	$	49,059	$	64,935	$	65,262	$	32,797	$	26,802	$	47,484	$	126,958	$	28,708	$	442,005
Nonperforming		0		140		10		244		280		611		942		532		2,759
Total home equity	$	49,059	$	65,075	$	65,272	$	33,041	$	27,082	$	48,095	$	127,900	$	29,240	$	444,764

Current period gross charge-offs	$	0	$	0	$	0	$	64	$	0	$	9	$	17	$	0	$	90

(1)FICO AB refers to higher tiered loans with FICO scores greater than or equal to 720 at origination.

(2)FICO CDE refers to loans with FICO scores less than 720 at origination and potentially higher risk.


													Revolving		Revolving
													Loans		Loans
(000’s omitted)	Term Loans Amortized Cost Basis by Origination Year												Amortized		Converted
December 31, 2022	2022		2021		2020		2019		2018		Prior		Cost Basis		to Term		Total
Consumer mortgage:
FICO AB⁽¹⁾
Performing	$	379,171	$	492,731	$	217,889	$	173,942	$	100,161	$	604,258	$	954	$	58,639	$	2,027,745
Nonperforming		0		75		573		184		399		4,347		0		449		6,027
Total FICO AB		379,171		492,806		218,462		174,126		100,560		608,605		954		59,088		2,033,772
FICO CDE⁽²⁾
Performing		160,388		178,262		112,640		79,357		54,861		323,189		27,884		22,056		958,637
Nonperforming		120		974		1,250		1,606		2,127		13,177		151		661		20,066
Total FICO CDE		160,508		179,236		113,890		80,963		56,988		336,366		28,035		22,717		978,703
Total consumer mortgage	$	539,679	$	672,042	$	332,352	$	255,089	$	157,548	$	944,971	$	28,989	$	81,805	$	3,012,475

Consumer indirect:
Performing	$	777,513	$	422,594	$	129,449	$	99,593	$	52,298	$	58,028	$	0	$	0	$	1,539,475
Nonperforming		18		1		53		67		15		24		0		0		178
Total consumer indirect	$	777,531	$	422,595	$	129,502	$	99,660	$	52,313	$	58,052	$	0	$	0	$	1,539,653

Consumer direct:
Performing	$	84,111	$	46,381	$	17,066	$	12,729	$	5,573	$	5,020	$	6,563	$	2	$	177,445
Nonperforming		6		51		1		1		29		50		22		0		160
Total consumer direct	$	84,117	$	46,432	$	17,067	$	12,730	$	5,602	$	5,070	$	6,585	$	2	$	177,605

Home equity:
Performing	$	69,575	$	72,270	$	37,964	$	31,506	$	16,068	$	41,097	$	132,703	$	30,569	$	431,752
Nonperforming		0		10		114		169		105		606		563		677		2,244
Total home equity	$	69,575	$	72,280	$	38,078	$	31,675	$	16,173	$	41,703	$	133,266	$	31,246	$	433,996

(1)FICO AB refers to higher tiered loans with FICO scores greater than or equal to 720 at origination.

(2)FICO CDE refers to loans with FICO scores less than 720 at origination and potentially higher risk.