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Loans and Allowance for Credit Losses | 6 Months Ended
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Jun. 30, 2021
Receivables [Abstract] |
Loans and Allowance for Credit Losses | LOANS AND ALLOWANCE FOR CREDIT LOSSES At June 30, 2021, the Company’s loan portfolio was $11.39 billion, compared to $12.90 billion at December 31, 2020. The various categories of loans are summarized as follows:
| June 30, |  | December 31,
(In thousands) | 2021 |  | 2020
Consumer: |  |  |
Credit cards | $ | 177,634 |  |  | $ | 188,845 |
Other consumer | 181,712 |  |  | 202,379 |
Total consumer | 359,346 |  |  | 391,224 |
Real Estate: |  |  |
Construction and development | 1,428,165 |  |  | 1,596,255 |
Single family residential | 1,608,028 |  |  | 1,880,673 |
Other commercial | 5,332,655 |  |  | 5,746,863 |
Total real estate | 8,368,848 |  |  | 9,223,791 |
Commercial: |  |  |
Commercial | 2,074,729 |  |  | 2,574,386 |
Agricultural | 193,462 |  |  | 175,905 |
Total commercial | 2,268,191 |  |  | 2,750,291 |
Other | 389,967 |  |  | 535,591 |
Total loans | $ | 11,386,352 |  |  | $ | 12,900,897 |
The above table presents total loans at amortized cost. The difference between amortized cost and unpaid principal balance is primarily premiums and discounts associated with acquisition date fair value adjustments on acquired loans as well as net deferred origination fees totaling $43.7 million and $57.3 million at June 30, 2021 and December 31, 2020, respectively. Accrued interest on loans, which is excluded from the amortized cost of loans held for investment, totaled $41.9 million and $54.4 million at June 30, 2021 and December 31, 2020, respectively, and is included in interest receivable on the consolidated balance sheets. Loan Origination/Risk Management – The Company seeks to manage its credit risk by diversifying its loan portfolio, determining that borrowers have adequate sources of cash flow for loan repayment without liquidation of collateral; obtaining and monitoring collateral; and providing an adequate allowance for credit losses by regularly reviewing loans through the internal loan review process. The loan portfolio is diversified by borrower, purpose and industry. The Company seeks to use diversification within the loan portfolio to reduce its credit risk, thereby minimizing the adverse impact on the portfolio if weaknesses develop in either the economy or a particular segment of borrowers. Collateral requirements are based on credit assessments of borrowers and may be used to recover the debt in case of default. Consumer – The consumer loan portfolio consists of credit card loans and other consumer loans. Credit card loans are diversified by geographic region to reduce credit risk and minimize any adverse impact on the portfolio. Although they are regularly reviewed to facilitate the identification and monitoring of creditworthiness, credit card loans are unsecured loans, making them more susceptible to economic downturns that result in increased unemployment. Other consumer loans include direct and indirect installment loans and account overdrafts. Loans in this portfolio segment are sensitive to unemployment and other key consumer economic measures. Real estate – The real estate loan portfolio consists of construction and development loans (“C&D”), single family residential loans and commercial loans. C&D and commercial real estate (“CRE”) loans can be particularly sensitive to valuation of real estate. CRE cycles are inevitable. The long planning and production process for new properties and rapid shifts in business conditions and employment create an inherent tension between supply and demand for commercial properties. While general economic trends often move individual markets in the same direction over time, the timing and magnitude of changes are determined by other forces unique to each market. CRE cycles tend to be local in nature and longer than other credit cycles. Factors influencing the CRE market are traditionally different from those affecting residential real estate markets; thereby making predictions for one market based on the other difficult. Additionally, submarkets within CRE – such as office, industrial, apartment, retail and hotel – also experience different cycles, providing an opportunity to lower the overall risk through diversification across types of CRE loans. Management realizes that local demand and supply conditions will also mean that different geographic areas will experience cycles of different amplitude and duration. The Company monitors these loans closely. Commercial – The commercial loan portfolio includes commercial and agricultural loans, representing loans to commercial customers and farmers for use in normal business or farming operations to finance working capital needs, equipment purchases or other expansion projects. Paycheck Protection Program (“PPP”) loans are also included in the commercial loan portfolio. Collection risk in this portfolio is driven by the creditworthiness of the underlying borrowers, particularly cash flow from customers’ business or farming operations. The Company continues its efforts to keep loan terms short, reducing the negative impact of upward movement in interest rates. Term loans are generally set up with one or three year balloons, and the Company has instituted a pricing mechanism for commercial loans. It is standard practice to require personal guaranties on commercial loans for closely-held or limited liability entities. Paycheck Protection Program Loans – The Company originated loans pursuant to multiple PPP appropriations of the CARES Act which provided 100% federally guaranteed loans for small businesses to cover up to 24 weeks of payroll costs and assistance with mortgage interest, rent and utilities. Notably, these small business loans may be forgiven by the SBA if borrowers maintain their payrolls and satisfy certain other conditions. PPP loans have a zero percent risk-weight for regulatory capital ratios. As of June 30, 2021 and December 31, 2020, the total outstanding balance of PPP loans was $441.4 million and $904.7 million, respectively. Nonaccrual and Past Due Loans – Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are placed on nonaccrual status when, in management’s opinion, the borrower may be unable to meet payment obligations as they become due, as well as when required by regulatory provisions. Loans may be placed on nonaccrual status regardless of whether or not such loans are considered past due. When interest accrual is discontinued, all unpaid accrued interest is reversed. Interest income is subsequently recognized only to the extent cash payments are received in excess of principal due. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The amortized cost basis of nonaccrual loans segregated by category of loans are as follows:
| June 30, |  | December 31,
(In thousands) | 2021 |  | 2020
Consumer: |  |  |
Credit cards | $ | 282 |  |  | $ | 301 |
Other consumer | 594 |  |  | 1,219 |
Total consumer | 876 |  |  | 1,520 |
Real estate: |  |  |
Construction and development | 1,737 |  |  | 3,625 |
Single family residential | 29,553 |  |  | 28,062 |
Other commercial | 19,018 |  |  | 24,155 |
Total real estate | 50,308 |  |  | 55,842 |
Commercial: |  |  |
Commercial | 28,649 |  |  | 65,244 |
Agricultural | 449 |  |  | 273 |
Total commercial | 29,098 |  |  | 65,517 |
Total | $ | 80,282 |  |  | $ | 122,879 |
As of June 30, 2021 and December 31, 2020, nonaccrual loans for which there was no related allowance for credit losses had an amortized cost of $15.7 million and $16.8 million, respectively. These loans are individually assessed and do not hold an allowance due to being adequately collateralized under the collateral-dependent valuation method. An age analysis of the amortized cost basis of past due loans, including nonaccrual loans, segregated by class of loans is as follows:
(In thousands) | Gross 30-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Current |  | Total Loans |  | 90 Days Past Due & Accruing
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |
Consumer: |  |  |  |  |  |  |  |  |  |  |
Credit cards | $ | 644 |  |  | $ | 273 |  |  | $ | 917 |  |  | $ | 176,717 |  |  | $ | 177,634 |  |  | $ | 132 |
Other consumer | 944 |  |  | 121 |  |  | 1,065 |  |  | 180,647 |  |  | 181,712 |  |  | — |
Total consumer | 1,588 |  |  | 394 |  |  | 1,982 |  |  | 357,364 |  |  | 359,346 |  |  | 132 |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Construction and development | 4,360 |  |  | 1,595 |  |  | 5,955 |  |  | 1,422,210 |  |  | 1,428,165 |  |  | — |
Single family residential | 6,883 |  |  | 8,061 |  |  | 14,944 |  |  | 1,593,084 |  |  | 1,608,028 |  |  | — |
Other commercial | 11,846 |  |  | 15,242 |  |  | 27,088 |  |  | 5,305,567 |  |  | 5,332,655 |  |  | 127 |
Total real estate | 23,089 |  |  | 24,898 |  |  | 47,987 |  |  | 8,320,861 |  |  | 8,368,848 |  |  | 127 |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Commercial | 18,162 |  |  | 9,167 |  |  | 27,329 |  |  | 2,047,400 |  |  | 2,074,729 |  |  | 394 |
Agricultural | 105 |  |  | 353 |  |  | 458 |  |  | 193,004 |  |  | 193,462 |  |  | — |
Total commercial | 18,267 |  |  | 9,520 |  |  | 27,787 |  |  | 2,240,404 |  |  | 2,268,191 |  |  | 394 |
Other | — |  |  | — |  |  | — |  |  | 389,967 |  |  | 389,967 |  |  | — |
Total | $ | 42,944 |  |  | $ | 34,812 |  |  | $ | 77,756 |  |  | $ | 11,308,596 |  |  | $ | 11,386,352 |  |  | $ | 653 |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |
Consumer: |  |  |  |  |  |  |  |  |  |  |
Credit cards | $ | 708 |  |  | $ | 256 |  |  | $ | 964 |  |  | $ | 187,881 |  |  | $ | 188,845 |  |  | $ | 256 |
Other consumer | 2,771 |  |  | 302 |  |  | 3,073 |  |  | 199,306 |  |  | 202,379 |  |  | 13 |
Total consumer | 3,479 |  |  | 558 |  |  | 4,037 |  |  | 387,187 |  |  | 391,224 |  |  | 269 |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Construction and development | 1,375 |  |  | 3,089 |  |  | 4,464 |  |  | 1,591,791 |  |  | 1,596,255 |  |  | — |
Single family residential | 23,726 |  |  | 14,339 |  |  | 38,065 |  |  | 1,842,608 |  |  | 1,880,673 |  |  | 253 |
Other commercial | 2,660 |  |  | 9,586 |  |  | 12,246 |  |  | 5,734,617 |  |  | 5,746,863 |  |  | — |
Total real estate | 27,761 |  |  | 27,014 |  |  | 54,775 |  |  | 9,169,016 |  |  | 9,223,791 |  |  | 253 |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Commercial | 7,514 |  |  | 7,429 |  |  | 14,943 |  |  | 2,559,443 |  |  | 2,574,386 |  |  | 56 |
Agricultural | 226 |  |  | 187 |  |  | 413 |  |  | 175,492 |  |  | 175,905 |  |  | — |
Total commercial | 7,740 |  |  | 7,616 |  |  | 15,356 |  |  | 2,734,935 |  |  | 2,750,291 |  |  | 56 |
Other | 92 |  |  | — |  |  | 92 |  |  | 535,499 |  |  | 535,591 |  |  | — |
Total | $ | 39,072 |  |  | $ | 35,188 |  |  | $ | 74,260 |  |  | $ | 12,826,637 |  |  | $ | 12,900,897 |  |  | $ | 578 |
When the Company restructures a loan to a borrower that is experiencing financial difficulty and grants a concession that it would not otherwise consider, a “troubled debt restructuring” (“TDR”) results and the Company classifies the loan as a TDR. The Company grants various types of concessions, primarily interest rate reduction and/or payment modifications or extensions, with an occasional forgiveness of principal. Once an obligation has been restructured because of such credit problems, it continues to be considered a TDR until paid in full; or, if an obligation yields a market interest rate and no longer has any concession regarding payment amount or amortization, then it is not considered a TDR at the beginning of the calendar year after the year in which the improvement takes place. The Company returns TDRs to accrual status only if (1) all contractual amounts due can reasonably be expected to be repaid within a prudent period and (2) repayment has been in accordance with the contract for a sustained period, typically at least six months. The provisions in the CARES Act included an election to not apply the guidance on accounting for TDRs to loan modifications, such as extensions or deferrals, related to COVID-19 made between March 1, 2020 and the earlier of (i) December 31, 2020 or (ii) 60 days after the President terminates the COVID-19 national emergency declaration. In March 2020, the federal financial institution regulatory agencies issued an interagency statement encouraging financial institutions to work constructively with borrowers affected by COVID-19 and provided information regarding loan modifications. The relief can only be applied to modifications for borrowers that were not more than 30 days past due as of December 31, 2019. The Company elected to adopt these provisions of the CARES Act. In response to the concerns related to the expiration of the applicable period for which the election to not apply the guidance on accounting for TDRs to loan modifications, the CARES Act was amended in late fourth quarter of 2020 to extend COVID-19 relief related to loan modifications to the earlier of (i) January 1, 2022 or (ii) 60 days after the President terminates the COVID-19 national emergency declaration. As of June 30, 2021, the Company had 43 COVID-19 loan modifications outstanding in the amount of $134.5 million. Deferred interest on these loan modifications will be collected at the end of the note or once regular payments are resumed. TDRs are individually evaluated for expected credit losses. The Company assesses the exposure for each modification, either by the fair value of the underlying collateral or the present value of expected cash flows, and determines if a specific allowance for credit losses is needed. The following table presents a summary of TDRs segregated by class of loans.
| Accruing TDR Loans |  | Nonaccrual TDR Loans |  | Total TDR Loans
(Dollars in thousands) | Number |  | Balance |  | Number |  | Balance |  | Number |  | Balance
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Single-family residential | 29 |  |  | $ | 3,074 |  |  | 13 |  |  | $ | 1,242 |  |  | 42 |  |  | $ | 4,316 |
Other commercial | 2 |  |  | 825 |  |  | 1 |  |  | 5 |  |  | 3 |  |  | 830 |
Total real estate | 31 |  |  | 3,899 |  |  | 14 |  |  | 1,247 |  |  | 45 |  |  | 5,146 |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Commercial | 1 |  |  | 537 |  |  | 3 |  |  | 1,413 |  |  | 4 |  |  | 1,950 |
Total commercial | 1 |  |  | 537 |  |  | 3 |  |  | 1,413 |  |  | 4 |  |  | 1,950 |
Total | 32 |  |  | $ | 4,436 |  |  | 17 |  |  | $ | 2,660 |  |  | 49 |  |  | $ | 7,096 |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Single-family residential | 28 |  |  | $ | 2,463 |  |  | 18 |  |  | $ | 2,736 |  |  | 46 |  |  | $ | 5,199 |
Other commercial | 1 |  |  | 49 |  |  | 1 |  |  | 12 |  |  | 2 |  |  | 61 |
Total real estate | 29 |  |  | 2,512 |  |  | 19 |  |  | 2,748 |  |  | 48 |  |  | 5,260 |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Commercial | 3 |  |  | 626 |  |  | 3 |  |  | 1,627 |  |  | 6 |  |  | 2,253 |
Total commercial | 3 |  |  | 626 |  |  | 3 |  |  | 1,627 |  |  | 6 |  |  | 2,253 |
Total | 32 |  |  | $ | 3,138 |  |  | 22 |  |  | $ | 4,375 |  |  | 54 |  |  | $ | 7,513 |
The following table presents loans that were restructured as TDRs during the three and six month periods ended June 30, 2021 and 2020.
(Dollars in thousands) | Number of loans |  | Balance Prior to TDR |  | Balance at June 30, |  | Change in Maturity Date |  | Change in Rate |  | Financial Impact on Date of Restructure
Three and Six Months Ended June 30, 2021 |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Other commercial | 1 |  |  | $ | 784 |  |  | $ | 778 |  |  | $ | — |  |  | $ | 778 |  |  | $ | — |
Total real estate | 1 |  |  | $ | 784 |  |  | $ | 778 |  |  | $ | — |  |  | $ | 778 |  |  | $ | — |
Three and Six Months Ended June 30, 2020 |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |
Single-family residential | 1 |  |  | $ | 147 |  |  | $ | 147 |  |  | $ | 147 |  |  | $ | — |  |  | $ | — |
Total real estate | 1 |  |  | $ | 147 |  |  | $ | 147 |  |  | $ | 147 |  |  | $ | — |  |  | $ | — |
During the three and six months ended June 30, 2021, the Company modified one loan with a recorded investment of $784,000 prior to modification which was deemed a TDR. The restructured loan was modified by deferring amortized principal payments and requiring interest only payments for a period of up to 12 months. A specific reserve of approximately $5,100 was recorded with respect to this TDR. Also, there was no immediate financial impact from the restructuring of this loan, as it was not considered necessary to charge-off interest or principal on the date of restructure. During the three and six months ended June 30, 2020, the Company modified one loan with a recorded investment of $147,000 prior to modification which was deemed troubled debt restructuring. The restructured loan was modified by deferring amortized principal payments, changing the maturity date and requiring interest only payments for a period of up to 12 months. A specific reserve of $7,200 was determined necessary for this loan. Also, there was no immediate financial impact from the restructuring of this loan, as it was not considered necessary to charge-off interest or principal on the date of restructure. Additionally, there were no loans considered TDRs for which a payment default occurred during the six months ended June 30, 2021 or 2020. The Company defines a payment default as a payment received more than 90 days after its due date. There were no TDRs with pre-modification loan balances for which Other Real Estate Owned (“OREO”) was received in full or partial satisfaction of the loans during the three and six month periods ended June 30, 2021 or 2020. At June 30, 2021 and December 31, 2020, the Company had $3,364,000 and $7,182,000, respectively, of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process. At June 30, 2021 and December 31, 2020, the Company had $1,752,000 and $3,172,000, respectively, of OREO secured by residential real estate properties. Credit Quality Indicators – As part of the on-going monitoring of the credit quality of the Company’s loan portfolio, management tracks certain credit quality indicators including trends related to (i) the weighted-average risk rating of commercial and real estate loans, (ii) the level of classified commercial and real estate loans, (iii) net charge-offs, (iv) non-performing loans (see details above) and (v) the general economic conditions of the Company’s local markets. The Company utilizes a risk rating matrix to assign a risk rate to each of its commercial and real estate loans. Risk ratings are updated on an ongoing basis and are subject to change by continuous loan monitoring processes including lending management monitoring, executive management and board committee oversight, and independent credit review. A description of the general characteristics of the risk ratings is as follows: •Pass (Excellent) – This category includes loans which are virtually free of credit risk. Borrowers in this category represent the highest credit quality and greatest financial strength. •Pass (Good) - Loans under this category possess a nominal risk of default. This category includes borrowers with strong financial strength and superior financial ratios and trends. These loans are generally fully secured by cash or equivalents (other than those rated “excellent”). •Pass (Acceptable – Average) - Loans in this category are considered to possess a normal level of risk. Borrowers in this category have satisfactory financial strength and adequate cash flow coverage to service debt requirements. If secured, the perfected collateral should be of acceptable quality and within established borrowing parameters. •Pass (Monitor) - Loans in the Watch (Monitor) category exhibit an overall acceptable level of risk, but that risk may be increased by certain conditions, which represent “red flags”. These “red flags” require a higher level of supervision or monitoring than the normal “Pass” rated credit. The borrower may be experiencing these conditions for the first time, or it may be recovering from weakness, which at one time justified a higher rating. These conditions may include: weaknesses in financial trends; marginal cash flow; one-time negative operating results; non-compliance with policy or borrowing agreements; poor diversity in operations; lack of adequate monitoring information or lender supervision; questionable management ability/stability. •Special Mention - A loan in this category has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the institution’s credit position at some future date. Special Mention loans are not adversely classified (although they are “criticized”) and do not expose an institution to sufficient risk to warrant adverse classification. Borrowers may be experiencing adverse operating trends or an ill-proportioned balance sheet. Non-financial characteristics of a Special Mention rating may include management problems, pending litigation, a non-existent or ineffective loan agreement or other material structural weakness, and/or other significant deviation from prudent lending practices. •Substandard - A Substandard loan is inadequately protected by the current sound worth and paying capacity of the borrower or of the collateral pledged, if any. Loans so classified must have a well-defined weakness, or weaknesses, that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. This does not imply ultimate loss of the principal, but may involve burdensome administrative expenses and the accompanying cost to carry the loan. •Doubtful - A loan classified Doubtful has all the weaknesses inherent in a substandard loan except that the weaknesses make collection or liquidation in full (on the basis of currently existing facts, conditions, and values) highly questionable and improbable. Doubtful borrowers are usually in default, lack adequate liquidity or capital, and lack the resources necessary to remain an operating entity. The possibility of loss is extremely high, but because of specific pending events that may strengthen the asset, its classification as loss is deferred. Pending factors include: proposed merger or acquisition; liquidation procedures; capital injection; perfection of liens on additional collateral; and refinancing plans. Loans classified as Doubtful are placed on nonaccrual status. •Loss - Loans classified Loss are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the loans has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this basically worthless loan, even though partial recovery may be affected in the future. Borrowers in the Loss category are often in bankruptcy, have formally suspended debt repayments, or have otherwise ceased normal business operations. Loans should be classified as Loss and charged-off in the period in which they become uncollectible. The Company monitors credit quality in the consumer portfolio by delinquency status. The delinquency status of loans is updated daily. A description of the delinquency credit quality indicators is as follows: •Current - Loans in this category are either current in payments or are under 30 days past due. These loans are considered to have a normal level of risk. •30-89 Days Past Due - Loans in this category are between 30 and 89 days past due and are subject to the Company’s loss mitigation process. These loans are considered to have a moderate level of risk. •90+ Days Past Due - Loans in this category are 90 days or more past due and are placed on nonaccrual status. These loans have been subject to the Company’s loss mitigation process and foreclosure and/or charge-off proceedings have commenced. Effective April 2021, the Company implemented an expanded, dual risk rating scale that utilizes quantitative models and qualitative factors (“score cards”) to assist in determining the appropriate risk rating for its commercial loans. This dual risk rating methodology incorporates a “probability of default” analysis which utilizes quantified metrics such as loan terms and financial performance, as well as a “loss given default” analysis which utilizes collateral values and economics of the market, among other attributes. Model outputs are reviewed and analyzed to ensure the projected risk levels are commensurate with underwriting and credit leader expectations. The expanded risk rating scale includes Probability of Default levels of 1 – 16 and Loss Given Default levels of A – I. The expanded scale allows for more granular recognition of risk and diversification of grading among traditional Pass grades. Implementation of the expanded risk rating scale did not have a material impact on the results of the allowance for credit losses calculation. The following tables present a summary of loans by credit quality indicator, other than pass or current, as of June 30, 2021 and December 31, 2020 segregated by class of loans.
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
(In thousands) | 2021 (YTD) |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 and Prior |  | Lines of Credit (“LOC”) Amortized Cost Basis |  | LOC Converted to Term Loans Amortized Cost Basis |  | Total
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer - credit cards |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Delinquency: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30-89 days past due | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 644 |  |  | $ | — |  |  | $ | 644 |
90+ days past due | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 273 |  |  | — |  |  | 273 |
Total consumer - credit cards | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 917 |  |  | — |  |  | 917 |
Consumer - other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Delinquency: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30-89 days past due | 44 |  |  | 193 |  |  | 81 |  |  | 174 |  |  | 178 |  |  | 208 |  |  | 66 |  |  | — |  |  | 944 |
90+ days past due | — |  |  | 13 |  |  | 56 |  |  | 2 |  |  | 33 |  |  | 17 |  |  | — |  |  | — |  |  | 121 |
Total consumer - other | 44 |  |  | 206 |  |  | 137 |  |  | 176 |  |  | 211 |  |  | 225 |  |  | 66 |  |  | — |  |  | 1,065 |
Real estate - C&D |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | — |  |  | — |  |  | 292 |  |  | — |  |  | 1,360 |  |  | — |  |  | — |  |  | — |  |  | 1,652 |
Substandard | 1,740 |  |  | 42 |  |  | 547 |  |  | 401 |  |  | 333 |  |  | 733 |  |  | 10,513 |  |  | 1,954 |  |  | 16,263 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total real estate - C&D | 1,740 |  |  | 42 |  |  | 839 |  |  | 401 |  |  | 1,693 |  |  | 733 |  |  | 10,513 |  |  | 1,954 |  |  | 17,915 |
Real estate - SF residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Delinquency: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30-89 days past due | 111 |  |  | 1,034 |  |  | 540 |  |  | 2,033 |  |  | 844 |  |  | 1,744 |  |  | 505 |  |  | 72 |  |  | 6,883 |
90+ days past due | — |  |  | 69 |  |  | 1,203 |  |  | 2,177 |  |  | 1,870 |  |  | 2,197 |  |  | 545 |  |  | — |  |  | 8,061 |
Total real estate - SF residential | 111 |  |  | 1,103 |  |  | 1,743 |  |  | 4,210 |  |  | 2,714 |  |  | 3,941 |  |  | 1,050 |  |  | 72 |  |  | 14,944 |
Real estate - other commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | 30,225 |  |  | 69,187 |  |  | 1,818 |  |  | 8,584 |  |  | 40,531 |  |  | 34,225 |  |  | 127,273 |  |  | 18,393 |  |  | 330,236 |
Substandard | 25,532 |  |  | 25,865 |  |  | 6,477 |  |  | 15,304 |  |  | 33,640 |  |  | 23,723 |  |  | 50,734 |  |  | 20,480 |  |  | 201,755 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total real estate - other commercial | 55,757 |  |  | 95,052 |  |  | 8,295 |  |  | 23,888 |  |  | 74,171 |  |  | 57,948 |  |  | 178,007 |  |  | 38,873 |  |  | 531,991 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | — |  |  | 1,247 |  |  | 354 |  |  | 523 |  |  | 392 |  |  | 752 |  |  | 5,380 |  |  | 12,438 |  |  | 21,086 |
Substandard | 3,627 |  |  | 21,024 |  |  | 3,616 |  |  | 2,035 |  |  | 796 |  |  | 799 |  |  | 25,859 |  |  | 6,601 |  |  | 64,357 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total commercial | 3,627 |  |  | 22,271 |  |  | 3,970 |  |  | 2,558 |  |  | 1,188 |  |  | 1,551 |  |  | 31,239 |  |  | 19,039 |  |  | 85,443 |
Commercial - agriculture |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | — |  |  | — |  |  | 6 |  |  | 10 |  |  | 15 |  |  | — |  |  | — |  |  | — |  |  | 31 |
Substandard | 105 |  |  | 65 |  |  | 121 |  |  | 294 |  |  | 64 |  |  | 20 |  |  | 229 |  |  | 72 |  |  | 970 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total commercial - agriculture | 105 |  |  | 65 |  |  | 127 |  |  | 304 |  |  | 79 |  |  | 20 |  |  | 229 |  |  | 72 |  |  | 1,001 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Delinquency: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30-89 days past due | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
90+ days past due | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total other | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 61,384 |  |  | $ | 118,739 |  |  | $ | 15,111 |  |  | $ | 31,537 |  |  | $ | 80,056 |  |  | $ | 64,418 |  |  | $ | 222,021 |  |  | $ | 60,010 |  |  | $ | 653,276 |
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
(In thousands) | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 |  | 2015 and Prior |  | Lines of Credit (“LOC”) Amortized Cost Basis |  | LOC Converted to Term Loans Amortized Cost Basis |  | Total
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer - credit cards |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Delinquency: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30-89 days past due | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 708 |  |  | $ | — |  |  | $ | 708 |
90+ days past due | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 256 |  |  | — |  |  | 256 |
Total consumer - credit cards | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 964 |  |  | — |  |  | 964 |
Consumer - other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Delinquency: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30-89 days past due | 234 |  |  | 441 |  |  | 327 |  |  | 658 |  |  | 689 |  |  | 84 |  |  | 339 |  |  | — |  |  | 2,772 |
90+ days past due | 79 |  |  | 58 |  |  | 25 |  |  | 80 |  |  | 40 |  |  | 12 |  |  | 8 |  |  | — |  |  | 302 |
Total consumer - other | 313 |  |  | 499 |  |  | 352 |  |  | 738 |  |  | 729 |  |  | 96 |  |  | 347 |  |  | — |  |  | 3,074 |
Real estate - C&D |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | 2,728 |  |  | 344 |  |  | 259 |  |  | 2,107 |  |  | 19 |  |  | — |  |  | 9,613 |  |  | — |  |  | 15,070 |
Substandard | 294 |  |  | 2,069 |  |  | 404 |  |  | 449 |  |  | 342 |  |  | 320 |  |  | 17,914 |  |  | 14 |  |  | 21,806 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total real estate - C&D | 3,022 |  |  | 2,413 |  |  | 663 |  |  | 2,556 |  |  | 361 |  |  | 320 |  |  | 27,527 |  |  | 14 |  |  | 36,876 |
Real estate - SF residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Delinquency: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30-89 days past due | 6,300 |  |  | 2,258 |  |  | 2,593 |  |  | 2,610 |  |  | 2,058 |  |  | 6,050 |  |  | 1,782 |  |  | 76 |  |  | 23,727 |
90+ days past due | 557 |  |  | 1,853 |  |  | 2,735 |  |  | 2,582 |  |  | 832 |  |  | 3,852 |  |  | 1,928 |  |  | — |  |  | 14,339 |
Total real estate - SF residential | 6,857 |  |  | 4,111 |  |  | 5,328 |  |  | 5,192 |  |  | 2,890 |  |  | 9,902 |  |  | 3,710 |  |  | 76 |  |  | 38,066 |
Real estate - other commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | 100,085 |  |  | 4,346 |  |  | 10,738 |  |  | 19,943 |  |  | 26,245 |  |  | 10,608 |  |  | 63,305 |  |  | 23,435 |  |  | 258,705 |
Substandard | 66,737 |  |  | 9,418 |  |  | 24,380 |  |  | 14,067 |  |  | 3,744 |  |  | 11,158 |  |  | 52,182 |  |  | 39,486 |  |  | 221,172 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total real estate - other commercial | 166,822 |  |  | 13,764 |  |  | 35,118 |  |  | 34,010 |  |  | 29,989 |  |  | 21,766 |  |  | 115,487 |  |  | 62,921 |  |  | 479,877 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | 5,707 |  |  | 342 |  |  | 465 |  |  | 972 |  |  | 54 |  |  | — |  |  | 12,318 |  |  | 22,546 |  |  | 42,404 |
Substandard | 23,227 |  |  | 4,495 |  |  | 1,586 |  |  | 730 |  |  | 276 |  |  | 334 |  |  | 53,682 |  |  | 7,522 |  |  | 91,852 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total commercial | 28,934 |  |  | 4,837 |  |  | 2,051 |  |  | 1,702 |  |  | 330 |  |  | 334 |  |  | 66,000 |  |  | 30,068 |  |  | 134,256 |
Commercial - agriculture |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Special mention | — |  |  | 79 |  |  | 13 |  |  | 299 |  |  | — |  |  | 6 |  |  | 34 |  |  | — |  |  | 431 |
Substandard | 86 |  |  | 101 |  |  | 64 |  |  | 47 |  |  | 12 |  |  | 10 |  |  | 68 |  |  | 75 |  |  | 463 |
Doubtful and loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total commercial - agriculture | 86 |  |  | 180 |  |  | 77 |  |  | 346 |  |  | 12 |  |  | 16 |  |  | 102 |  |  | 75 |  |  | 894 |
Total | $ | 206,034 |  |  | $ | 25,804 |  |  | $ | 43,589 |  |  | $ | 44,544 |  |  | $ | 34,311 |  |  | $ | 32,434 |  |  | $ | 214,137 |  |  | $ | 93,154 |  |  | $ | 694,007 |
Allowance for Credit Losses Allowance for Credit Losses – The allowance for credit losses is a reserve established through a provision for credit losses charged to expense, which represents management’s best estimate of lifetime expected losses based on reasonable and supportable forecasts, historical loss experience, and other qualitative considerations. The allowance, in the judgment of management, is necessary to reserve for expected loan losses and risks inherent in the loan portfolio. The Company’s allowance for credit loss methodology includes reserve factors calculated to estimate current expected credit losses to amortized cost balances over the remaining contractual life of the portfolio, adjusted for the effective interest rate used to discount prepayments, in accordance with ASC Topic 326-20, Financial Instruments - Credit Losses. Accordingly, the methodology is based on the Company’s reasonable and supportable economic forecasts, historical loss experience, and other qualitative adjustments. Loans with similar risk characteristics such as loan type, collateral type, and internal risk ratings are aggregated into homogeneous segments for assessment. Reserve factors are based on estimated probability of default and loss given default for each segment. The estimates are determined based on economic forecasts over the reasonable and supportable forecast period based on projected performance of economic variables that have a statistical relationship with the historical loss experience of the segments. For contractual periods that extend beyond the one-year forecast period, the estimates revert to average historical loss experiences over a one-year period on a straight-line basis. The Company also includes qualitative adjustments to the allowance based on factors and considerations that have not otherwise been fully accounted for. Qualitative adjustments include, but are not limited to: •Changes in asset quality - Adjustments related to trending credit quality metrics including delinquency, non-performing loans, charge-offs, and risk ratings that may not be fully accounted for in the reserve factor. •Changes in the nature and volume of the portfolio - Adjustments related to current changes in the loan portfolio that are not fully represented or accounted for in the reserve factors. •Changes in lending and loan monitoring policies and procedures - Adjustments related to current changes in lending and loan monitoring procedures as well as review of specific internal policy compliance metrics. •Changes in the experience, ability, and depth of lending management and other relevant staff - Adjustments to measure increasing or decreasing credit risk related to lending and loan monitoring management. •Changes in the value of underlying collateral of collateralized loans - Adjustments related to improving or deterioration of the value of underlying collateral that are not fully captured in the reserve factors. •Changes in and the existence and effect of any concentrations of credit - Adjustments related to credit risk of specific industries that are not fully captured in the reserve factors. •Changes in regional and local economic and business conditions and developments - Adjustments related to expected and current economic conditions at a regional or local-level that are not fully captured within the Company’s reasonable and supportable forecast. •Data imprecisions due to limited historical loss data - Adjustments related to limited historical loss data that is representative of the collective loan portfolio. Loans that do not share similar risk characteristics are evaluated on an individual basis. These evaluations are typically performed on loans with a deteriorated internal risk rating or are classified as a troubled debt restructuring. The allowance for credit loss is determined based on several methods including estimating the fair value of the underlying collateral or the present value of expected cash flows. For a collateral dependent loan, the Company’s evaluation process includes a valuation by appraisal or other collateral analysis adjusted for selling costs, when appropriate. This valuation is compared to the remaining outstanding principal balance of the loan. If a loss is determined to be probable, the loss is included in the allowance for credit losses as a specific allocation. If the loan is not collateral dependent, the measurement of loss is based on the difference between the expected and contractual future cash flows of the loan. Loans for which the repayment is expected to be provided substantially through the operation or sale of collateral and where the borrower is experiencing financial difficulty had an amortized cost of $74.8 million as of June 30, 2021, as further detailed in the table below. The collateral securing these loans consist of commercial real estate properties, residential properties, other business assets, and secured energy production assets.
(In thousands) | Real Estate Collateral |  | Energy |  | Other Collateral |  | Total
Construction and development | $ | 2,788 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,788 |
Single family residential | 2,940 |  |  | — |  |  | — |  |  | 2,940 |
Other commercial real estate | 34,431 |  |  | — |  |  | — |  |  | 34,431 |
Commercial | — |  |  | 30,677 |  |  | 3,979 |  |  | 34,656 |
Total | $ | 40,159 |  |  | $ | 30,677 |  |  | $ | 3,979 |  |  | $ | 74,815 |
The following table details activity in the allowance for credit losses by portfolio segment for the three and six months ended June 30, 2021. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.
(In thousands) | Commercial |  | Real Estate |  | Credit Card |  | Other Consumer and Other |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |
Three Months Ended June 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, April 1, 2021 | $ | 34,633 |  |  | $ | 195,826 |  |  | $ | 2,172 |  |  | $ | 2,485 |  |  | $ | 235,116 |
Provision for credit loss expense | (6,678) |  |  | (8,522) |  |  | 4,072 |  |  | 1,117 |  |  | (10,011) |
Charge-offs | (309) |  |  | (439) |  |  | (1,046) |  |  | (411) |  |  | (2,205) |
Recoveries | 2,147 |  |  | 1,523 |  |  | 244 |  |  | 425 |  |  | 4,339 |
Net charge-offs | 1,838 |  |  | 1,084 |  |  | (802) |  |  | 14 |  |  | 2,134 |
Ending balance, June 30, 2021 | $ | 29,793 |  |  | $ | 188,388 |  |  | $ | 5,442 |  |  | $ | 3,616 |  |  | $ | 227,239 |
Six Months Ended June 30, 2021 |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2021 | $ | 42,093 |  |  | $ | 182,868 |  |  | $ | 7,472 |  |  | $ | 5,617 |  |  | $ | 238,050 |
Provision for credit loss expense | (13,599) |  |  | 5,720 |  |  | (515) |  |  | (1,617) |  |  | (10,011) |
Charge-offs | (1,168) |  |  | (2,126) |  |  | (2,049) |  |  | (1,113) |  |  | (6,456) |
Recoveries | 2,467 |  |  | 1,926 |  |  | 534 |  |  | 729 |  |  | 5,656 |
Net charge-offs | 1,299 |  |  | (200) |  |  | (1,515) |  |  | (384) |  |  | (800) |
Ending balance, June 30, 2021 | $ | 29,793 |  |  | $ | 188,388 |  |  | $ | 5,442 |  |  | $ | 3,616 |  |  | $ | 227,239 |
Activity in the allowance for credit losses for the three and six months ended June 30, 2020 was as follows:
(In thousands) | Commercial |  | Real Estate |  | Credit Card |  | Other Consumer and Other |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |
Three Months Ended June 30, 2020 |  |  |  |  |  |  |  |  |
Beginning balance, April 1, 2020 | $ | 76,327 |  |  | $ | 141,022 |  |  | $ | 7,817 |  |  | $ | 18,029 |  |  | $ | 243,195 |
Provision for credit losses | 18,400 |  |  | 10,020 |  |  | 3,943 |  |  | (5,685) |  |  | 26,678 |
Charge-offs | (35,687) |  |  | (1,824) |  |  | (1,053) |  |  | (592) |  |  | (39,156) |
Recoveries | 98 |  |  | 253 |  |  | 272 |  |  | 303 |  |  | 926 |
Net (charge-offs) recoveries | (35,589) |  |  | (1,571) |  |  | (781) |  |  | (289) |  |  | (38,230) |
Ending balance, June 30, 2020 | $ | 59,138 |  |  | $ | 149,471 |  |  | $ | 10,979 |  |  | $ | 12,055 |  |  | $ | 231,643 |
Six Months Ended June 30, 2020 |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2020 - prior to adoption of CECL | $ | 22,863 |  |  | $ | 39,161 |  |  | $ | 4,051 |  |  | $ | 2,169 |  |  | $ | 68,244 |
Impact of CECL adoption | 22,733 |  |  | 114,314 |  |  | 2,232 |  |  | 12,098 |  |  | 151,377 |
Provision for credit loss expense | 49,307 |  |  | (2,138) |  |  | 6,693 |  |  | (987) |  |  | 52,875 |
Charge-offs | (36,210) |  |  | (2,220) |  |  | (2,494) |  |  | (1,971) |  |  | (42,895) |
Recoveries | 445 |  |  | 354 |  |  | 497 |  |  | 746 |  |  | 2,042 |
Net charge-offs | (35,765) |  |  | (1,866) |  |  | (1,997) |  |  | (1,225) |  |  | (40,853) |
Ending balance, June 30, 2020 | $ | 59,138 |  |  | $ | 149,471 |  |  | $ | 10,979 |  |  | $ | 12,055 |  |  | $ | 231,643 |
As of June 30, 2021, the Company’s allowance for credit losses was considered sufficient based upon expected loan level cash flows that were supported by economic forecasts. Provision expense was recaptured for the three and six months ended June 30, 2021 based upon improved asset credit quality metrics combined with improved Moody’s economic modeling scenarios. Four energy credits within the commercial segment were charged off during the second quarter of 2020 for a total of $32.6 million, of which $27.1 million was specifically reserved in the prior quarter. Additionally, during the second quarter of 2020, the change in the provision for credit losses was related to updated credit loss forecasts using multiple Moody’s economic scenarios. The updates were to reflect the possibility of a longer, more prolonged recovery to the economies that affect the loan portfolio. Reserve for Unfunded Commitments In addition to the allowance for credit losses, the Company has established a reserve for unfunded commitments, classified in other liabilities. This reserve is maintained at a level management believes to be sufficient to absorb losses arising from unfunded loan commitments. The reserve for unfunded commitments as of June 30, 2021 and December 31, 2020 was $22.4 million. The adequacy of the reserve for unfunded commitments is determined quarterly based on methodology similar to the methodology for determining the allowance for credit losses. No adjustment was made to the reserve for unfunded commitments during the three and six months ended June 30, 2021 as it was considered sufficient to cover any loss expectations. For the three and six month periods ended June 30, 2020, net adjustments to the reserve for unfunded commitments resulted in a benefit of $5.0 million and $8.0 million, respectively, and was included in the provision for credit losses in the statement of income. Provision for Credit Losses Provision for credit losses is determined by the Company as the amount to be added to the allowance for credit loss accounts for various types of financial instruments including loans, securities and off-balance-sheet credit exposure after net charge-offs have been deducted to bring the allowance to a level which, in management’s best estimate, is necessary to absorb expected credit losses over the lives of the respective financial instruments. The components of the provision for credit losses for the three and six month periods ended June 30, 2021 and 2020 were as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
(In thousands) | 2021 |  | 2020 |  | 2021 |  | 2020
Provision for credit losses related to: |  |  |  |  |  |  |
Loans | $ | (10,011) |  |  | $ | 26,678 |  |  | $ | (10,011) |  |  | $ | 52,875 |
Unfunded commitments | — |  |  | (5,001) |  |  | — |  |  | (8,000) |
Securities - HTM | (486) |  |  | (102) |  |  | (1,183) |  |  | (62) |
Securities - AFS | (2,454) |  |  | 340 |  |  | (312) |  |  | 236 |
Total | $ | (12,951) |  |  | $ | 21,915 |  |  | $ | (11,506) |  |  | $ | 45,049 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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