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Loans and Lease Finance Receivables and Allowance for Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2022
Receivables [Abstract] |
Summary of Components of Loans and Lease Finance Receivables, Excluding PCI Loans | The following table provides a summary of total loans and lease finance receivables by type.
| September 30, 2022 |  |  | December 31, 2021 |
| (Dollars in thousands) |
Commercial real estate | $ | 6,685,245 |  |  | $ | 5,789,730 |
Construction |  | 76,495 |  |  |  | 62,264 |
SBA |  | 296,664 |  |  |  | 288,600 |
SBA - Paycheck Protection Program (PPP) |  | 17,348 |  |  |  | 186,585 |
Commercial and industrial |  | 952,231 |  |  |  | 813,063 |
Dairy & livestock and agribusiness |  | 323,105 |  |  |  | 386,219 |
Municipal lease finance receivables |  | 76,656 |  |  |  | 45,933 |
SFR mortgage |  | 263,646 |  |  |  | 240,654 |
Consumer and other loans |  | 82,746 |  |  |  | 74,665 |
Total loans, at amortized cost |  | 8,774,136 |  |  |  | 7,887,713 |
Less: Allowance for credit losses |  | (82,601 | ) |  |  | (65,019 | )
Total loans and lease finance receivables, net | $ | 8,691,535 |  |  | $ | 7,822,694 |
Summary of loans by type and origination year, according to our internal risk ratings |
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
September 30, 2022 | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2018 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Commercial real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,036,048 |  |  | $ | 1,211,127 |  |  | $ | 972,387 |  |  | $ | 581,832 |  |  | $ | 522,728 |  |  | $ | 1,963,428 |  |  | $ | 177,910 |  |  | $ | 39,961 |  |  | $ | 6,505,421 |
Special Mention |  | 505 |  |  |  | 11,066 |  |  |  | 10,234 |  |  |  | 19,905 |  |  |  | 24,272 |  |  |  | 77,113 |  |  |  | 1,318 |  |  |  | - |  |  |  | 144,413 |
Substandard |  | - |  |  |  | 3,521 |  |  |  | 15,811 |  |  |  | 429 |  |  |  | 96 |  |  |  | 15,554 |  |  |  | - |  |  |  | - |  |  |  | 35,411 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Commercial real estate loans: | $ | 1,036,553 |  |  | $ | 1,225,714 |  |  | $ | 998,432 |  |  | $ | 602,166 |  |  | $ | 547,096 |  |  | $ | 2,056,095 |  |  | $ | 179,228 |  |  | $ | 39,961 |  |  | $ | 6,685,245 |
Construction loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 17,931 |  |  | $ | 21,612 |  |  | $ | 14,409 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 17,749 |  |  | $ | - |  |  | $ | 71,701 |
Special Mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,794 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,794 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Construction loans: | $ | 17,931 |  |  | $ | 21,612 |  |  | $ | 14,409 |  |  | $ | - |  |  | $ | 4,794 |  |  | $ | - |  |  | $ | 17,749 |  |  | $ | - |  |  | $ | 76,495 |
SBA loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 52,986 |  |  | $ | 56,165 |  |  | $ | 35,527 |  |  | $ | 11,580 |  |  | $ | 29,886 |  |  | $ | 100,265 |  |  | $ | 54 |  |  | $ | - |  |  | $ | 286,463 |
Special Mention |  | - |  |  |  | - |  |  |  | 96 |  |  |  | 1,325 |  |  |  | 1,341 |  |  |  | 2,354 |  |  |  | - |  |  |  | - |  |  |  | 5,116 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 571 |  |  |  | 4,514 |  |  |  | - |  |  |  | - |  |  |  | 5,085 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total SBA loans: | $ | 52,986 |  |  | $ | 56,165 |  |  | $ | 35,623 |  |  | $ | 12,905 |  |  | $ | 31,798 |  |  | $ | 107,133 |  |  | $ | 54 |  |  | $ | - |  |  | $ | 296,664 |
SBA - PPP loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | - |  |  | $ | 13,284 |  |  | $ | 4,064 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 17,348 |
Special Mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total SBA - PPP loans: | $ | - |  |  | $ | 13,284 |  |  | $ | 4,064 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 17,348 |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 117,792 |  |  | $ | 147,378 |  |  | $ | 87,201 |  |  | $ | 103,322 |  |  | $ | 47,588 |  |  | $ | 94,924 |  |  | $ | 315,146 |  |  | $ | 8,217 |  |  | $ | 921,568 |
Special Mention |  | 3,475 |  |  |  | 745 |  |  |  | 544 |  |  |  | 1,985 |  |  |  | 486 |  |  |  | 20 |  |  |  | 12,548 |  |  |  | 1,855 |  |  |  | 21,658 |
Substandard |  | - |  |  |  | - |  |  |  | 774 |  |  |  | 553 |  |  |  | 4,109 |  |  |  | 303 |  |  |  | 1,933 |  |  |  | 1,333 |  |  |  | 9,005 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Commercial and industrial loans: | $ | 121,267 |  |  | $ | 148,123 |  |  | $ | 88,519 |  |  | $ | 105,860 |  |  | $ | 52,183 |  |  | $ | 95,247 |  |  | $ | 329,627 |  |  | $ | 11,405 |  |  | $ | 952,231 |
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
September 30, 2022 | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2018 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Dairy & livestock and agribusiness loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,869 |  |  | $ | 6,902 |  |  | $ | 1,713 |  |  | $ | 926 |  |  | $ | 379 |  |  | $ | 1,254 |  |  | $ | 295,737 |  |  | $ | - |  |  | $ | 308,780 |
Special Mention |  | 449 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 61 |  |  |  | - |  |  |  | 1,297 |  |  |  | 952 |  |  |  | 2,759 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 129 |  |  |  | 212 |  |  |  | 5,822 |  |  |  | 5,403 |  |  |  | 11,566 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Dairy & livestock and agribusiness loans: | $ | 2,318 |  |  | $ | 6,902 |  |  | $ | 1,713 |  |  | $ | 926 |  |  | $ | 569 |  |  | $ | 1,466 |  |  | $ | 302,856 |  |  | $ | 6,355 |  |  | $ | 323,105 |
Municipal lease finance receivables loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 143 |  |  | $ | 27,134 |  |  | $ | 7,029 |  |  | $ | 4,370 |  |  | $ | 4,944 |  |  | $ | 32,549 |  |  | $ | - |  |  | $ | - |  |  | $ | 76,169 |
Special Mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 301 |  |  |  | - |  |  |  | - |  |  |  | 301 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 186 |  |  |  | - |  |  |  | - |  |  |  | 186 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Municipal lease finance receivables loans: | $ | 143 |  |  | $ | 27,134 |  |  | $ | 7,029 |  |  | $ | 4,370 |  |  | $ | 4,944 |  |  | $ | 33,036 |  |  | $ | - |  |  | $ | - |  |  | $ | 76,656 |
SFR mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 55,028 |  |  | $ | 47,136 |  |  | $ | 46,057 |  |  | $ | 35,651 |  |  | $ | 16,842 |  |  | $ | 60,579 |  |  | $ | - |  |  | $ | - |  |  | $ | 261,293 |
Special Mention |  | - |  |  |  | - |  |  |  | 948 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 948 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,015 |  |  |  | - |  |  |  | 390 |  |  |  | 1,405 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total SFR mortgage loans: | $ | 55,028 |  |  | $ | 47,136 |  |  | $ | 47,005 |  |  | $ | 35,651 |  |  | $ | 16,842 |  |  | $ | 61,594 |  |  | $ | - |  |  | $ | 390 |  |  | $ | 263,646 |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 7,944 |  |  | $ | 3,946 |  |  | $ | 1,437 |  |  | $ | 1,079 |  |  | $ | 157 |  |  | $ | 1,340 |  |  | $ | 61,699 |  |  | $ | 2,929 |  |  | $ | 80,531 |
Special Mention |  | - |  |  |  | 631 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 591 |  |  |  | - |  |  |  | 1,222 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14 |  |  |  | 5 |  |  |  | 974 |  |  |  | 993 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Consumer and other loans: | $ | 7,944 |  |  | $ | 4,577 |  |  | $ | 1,437 |  |  | $ | 1,079 |  |  | $ | 157 |  |  | $ | 1,354 |  |  | $ | 62,295 |  |  | $ | 3,903 |  |  | $ | 82,746 |
Total Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,289,741 |  |  | $ | 1,534,684 |  |  | $ | 1,169,824 |  |  | $ | 738,760 |  |  | $ | 622,524 |  |  | $ | 2,254,339 |  |  | $ | 868,295 |  |  | $ | 51,107 |  |  | $ | 8,529,274 |
Special Mention |  | 4,429 |  |  |  | 12,442 |  |  |  | 11,822 |  |  |  | 23,215 |  |  |  | 30,954 |  |  |  | 79,788 |  |  |  | 15,754 |  |  |  | 2,807 |  |  |  | 181,211 |
Substandard |  | - |  |  |  | 3,521 |  |  |  | 16,585 |  |  |  | 982 |  |  |  | 4,905 |  |  |  | 21,798 |  |  |  | 7,760 |  |  |  | 8,100 |  |  |  | 63,651 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans: | $ | 1,294,170 |  |  | $ | 1,550,647 |  |  | $ | 1,198,231 |  |  | $ | 762,957 |  |  | $ | 658,383 |  |  | $ | 2,355,925 |  |  | $ | 891,809 |  |  | $ | 62,014 |  |  | $ | 8,774,136 |
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
December 31, 2021 | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2018 |  |  | 2017 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Commercial real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,137,714 |  |  | $ | 963,697 |  |  | $ | 591,202 |  |  | $ | 534,468 |  |  | $ | 484,721 |  |  | $ | 1,704,267 |  |  | $ | 156,841 |  |  | $ | 33,564 |  |  | $ | 5,606,474 |
Special Mention |  | 3,133 |  |  |  | 20,640 |  |  |  | 14,477 |  |  |  | 16,097 |  |  |  | 43,262 |  |  |  | 44,045 |  |  |  | 6,970 |  |  |  | 6,800 |  |  |  | 155,424 |
Substandard |  | - |  |  |  | - |  |  |  | 2,859 |  |  |  | 6,933 |  |  |  | 4,646 |  |  |  | 7,329 |  |  |  | 5,951 |  |  |  | 114 |  |  |  | 27,832 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Commercial real estate loans: | $ | 1,140,847 |  |  | $ | 984,337 |  |  | $ | 608,538 |  |  | $ | 557,498 |  |  | $ | 532,629 |  |  | $ | 1,755,641 |  |  | $ | 169,762 |  |  | $ | 40,478 |  |  | $ | 5,789,730 |
Construction loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 10,511 |  |  | $ | 15,896 |  |  | $ | 7,236 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 25,262 |  |  | $ | - |  |  | $ | 58,905 |
Special Mention |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,359 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,359 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Construction loans: | $ | 10,511 |  |  | $ | 15,896 |  |  | $ | 7,236 |  |  | $ | 3,359 |  |  | $ | - |  |  | $ | - |  |  | $ | 25,262 |  |  | $ | - |  |  | $ | 62,264 |
SBA loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 70,929 |  |  | $ | 36,468 |  |  | $ | 11,129 |  |  | $ | 36,068 |  |  | $ | 38,504 |  |  | $ | 78,527 |  |  | $ | - |  |  | $ | - |  |  | $ | 271,625 |
Special Mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,056 |  |  |  | 2,700 |  |  |  | - |  |  |  | - |  |  |  | 6,756 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | 785 |  |  |  | 4,092 |  |  |  | 5,342 |  |  |  | - |  |  |  | - |  |  |  | 10,219 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total SBA loans: | $ | 70,929 |  |  | $ | 36,468 |  |  | $ | 11,129 |  |  | $ | 36,853 |  |  | $ | 46,652 |  |  | $ | 86,569 |  |  | $ | - |  |  | $ | - |  |  | $ | 288,600 |
SBA - PPP loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 183,614 |  |  | $ | 2,969 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 186,583 |
Special Mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  | - |  |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total SBA - PPP loans: | $ | 183,614 |  |  | $ | 2,971 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 186,585 |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 145,494 |  |  | $ | 81,944 |  |  | $ | 126,647 |  |  | $ | 54,690 |  |  | $ | 32,455 |  |  | $ | 73,600 |  |  | $ | 267,659 |  |  | $ | 6,992 |  |  | $ | 789,481 |
Special Mention |  | 1,556 |  |  |  | 1,929 |  |  |  | 127 |  |  |  | 1,396 |  |  |  | 394 |  |  |  | 26 |  |  |  | 9,369 |  |  |  | 177 |  |  |  | 14,974 |
Substandard |  | 244 |  |  |  | 6 |  |  |  | 602 |  |  |  | 1,712 |  |  |  | 505 |  |  |  | 475 |  |  |  | 1,991 |  |  |  | 3,073 |  |  |  | 8,608 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Commercial and industrial loans: | $ | 147,294 |  |  | $ | 83,879 |  |  | $ | 127,376 |  |  | $ | 57,798 |  |  | $ | 33,354 |  |  | $ | 74,101 |  |  | $ | 279,019 |  |  | $ | 10,242 |  |  | $ | 813,063 |
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
December 31, 2021 | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2018 |  |  | 2017 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Dairy & livestock and agribusiness loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,756 |  |  | $ | 942 |  |  | $ | 1,285 |  |  | $ | 1,035 |  |  | $ | 95 |  |  | $ | 295 |  |  | $ | 364,312 |  |  | $ | 454 |  |  | $ | 370,174 |
Special Mention |  | 1,052 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,979 |  |  |  | 1,301 |  |  |  | 9,332 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | 37 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,676 |  |  |  | 6,713 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Dairy & livestock and agribusiness loans: | $ | 2,808 |  |  | $ | 942 |  |  | $ | 1,285 |  |  | $ | 1,072 |  |  | $ | 95 |  |  | $ | 295 |  |  | $ | 371,291 |  |  | $ | 8,431 |  |  | $ | 386,219 |
Municipal lease finance receivables loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 9,310 |  |  | $ | 7,666 |  |  | $ | - |  |  | $ | 279 |  |  | $ | 9,528 |  |  | $ | 18,811 |  |  | $ | - |  |  | $ | - |  |  | $ | 45,594 |
Special Mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 339 |  |  |  | - |  |  |  | - |  |  |  | 339 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Municipal lease finance receivables loans: | $ | 9,310 |  |  | $ | 7,666 |  |  | $ | - |  |  | $ | 279 |  |  | $ | 9,528 |  |  | $ | 19,150 |  |  | $ | - |  |  | $ | - |  |  | $ | 45,933 |
SFR mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 48,813 |  |  | $ | 49,261 |  |  | $ | 41,776 |  |  | $ | 19,877 |  |  | $ | 16,046 |  |  | $ | 61,965 |  |  | $ | 451 |  |  | $ | - |  |  | $ | 238,189 |
Special Mention |  | 8 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,052 |  |  |  | - |  |  |  | 405 |  |  |  | 2,457 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total SFR mortgage loans: | $ | 48,821 |  |  | $ | 49,261 |  |  | $ | 41,776 |  |  | $ | 19,877 |  |  | $ | 16,046 |  |  | $ | 64,017 |  |  | $ | 451 |  |  | $ | 405 |  |  | $ | 240,654 |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 5,145 |  |  | $ | 1,947 |  |  | $ | 1,415 |  |  | $ | 469 |  |  | $ | 386 |  |  | $ | 1,611 |  |  | $ | 58,060 |  |  | $ | 3,378 |  |  | $ | 72,411 |
Special Mention |  | 839 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 150 |  |  |  | 591 |  |  |  | 403 |  |  |  | 1,983 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | 5 |  |  |  | 251 |  |  |  | 271 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Consumer and other loans: | $ | 5,984 |  |  | $ | 1,947 |  |  | $ | 1,415 |  |  | $ | 469 |  |  | $ | 386 |  |  | $ | 1,776 |  |  | $ | 58,656 |  |  | $ | 4,032 |  |  | $ | 74,665 |
Total Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,613,286 |  |  | $ | 1,160,790 |  |  | $ | 780,690 |  |  | $ | 646,886 |  |  | $ | 581,735 |  |  | $ | 1,939,076 |  |  | $ | 872,585 |  |  | $ | 44,388 |  |  | $ | 7,639,436 |
Special Mention |  | 6,588 |  |  |  | 22,569 |  |  |  | 14,604 |  |  |  | 20,852 |  |  |  | 47,712 |  |  |  | 47,260 |  |  |  | 23,909 |  |  |  | 8,681 |  |  |  | 192,175 |
Substandard |  | 244 |  |  |  | 8 |  |  |  | 3,461 |  |  |  | 9,467 |  |  |  | 9,243 |  |  |  | 15,213 |  |  |  | 7,947 |  |  |  | 10,519 |  |  |  | 56,102 |
Doubtful & Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans: | $ | 1,620,118 |  |  | $ | 1,183,367 |  |  | $ | 798,755 |  |  | $ | 677,205 |  |  | $ | 638,690 |  |  | $ | 2,001,549 |  |  | $ | 904,441 |  |  | $ | 63,588 |  |  | $ | 7,887,713 |
Schedule of Balance and Activity Related to Allowance for Loan Losses for Held-for-Investment Loans by Type | The following tables present the balance and activity related to the allowance for credit losses for held-for-investment loans by type for the periods presented.
| Three months ended September 30, 2022 |
| Ending Balance June 30, 2022 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision for (Recapture of) Credit Losses |  |  | Ending Balance September 30, 2022 |
| (Dollars in thousands) |
Commercial real estate | $ | 61,513 |  |  | $ | - |  |  | $ | - |  |  | $ | 3,392 |  |  | $ | 64,905 |
Construction |  | 1,062 |  |  |  | - |  |  |  | 3 |  |  |  | 657 |  |  |  | 1,722 |
SBA |  | 2,613 |  |  |  | - |  |  |  | 41 |  |  |  | 151 |  |  |  | 2,805 |
Commercial and industrial |  | 7,194 |  |  |  | (45 | ) |  |  | - |  |  |  | (16 | ) |  |  | 7,133 |
Dairy & livestock and agribusiness |  | 6,832 |  |  |  | - |  |  |  | 381 |  |  |  | (2,220 | ) |  |  | 4,993 |
Municipal lease finance receivables |  | 183 |  |  |  | - |  |  |  | - |  |  |  | 56 |  |  |  | 239 |
SFR mortgage |  | 254 |  |  |  | - |  |  |  | - |  |  |  | 50 |  |  |  | 304 |
Consumer and other loans |  | 571 |  |  |  | (1 | ) |  |  | - |  |  |  | (70 | ) |  |  | 500 |
Total allowance for credit losses | $ | 80,222 |  |  | $ | (46 | ) |  | $ | 425 |  |  | $ | 2,000 |  |  | $ | 82,601 |
| Three Months Ended September 30, 2021 |
| Ending Balance June 30, 2021 |  |  | Charge-offs |  |  | Recoveries |  |  | (Recapture of) Provision for Credit Losses |  |  | Ending Balance September 30, 2021 |
| (Dollars in thousands) |
Commercial real estate | $ | 55,200 |  |  | $ | - |  |  | $ | - |  |  | $ | (2,888 | ) |  | $ | 52,312 |
Construction |  | 1,825 |  |  |  | - |  |  |  | 11 |  |  |  | (775 | ) |  |  | 1,061 |
SBA |  | 2,546 |  |  |  | - |  |  |  | 5 |  |  |  | 376 |  |  |  | 2,927 |
Commercial and industrial |  | 5,667 |  |  |  | (10 | ) |  |  | 6 |  |  |  | (755 | ) |  |  | 4,908 |
Dairy & livestock and agribusiness |  | 2,775 |  |  |  | - |  |  |  | - |  |  |  | 391 |  |  |  | 3,166 |
Municipal lease finance receivables |  | 67 |  |  |  | - |  |  |  | - |  |  |  | 18 |  |  |  | 85 |
SFR mortgage |  | 284 |  |  |  | - |  |  |  | - |  |  |  | (94 | ) |  |  | 190 |
Consumer and other loans |  | 978 |  |  |  | (1 | ) |  |  | 11 |  |  |  | (273 | ) |  |  | 715 |
Total allowance for credit losses | $ | 69,342 |  |  | $ | (11 | ) |  | $ | 33 |  |  | $ | (4,000 | ) |  | $ | 65,364 |
| Nine months ended September 30, 2022 |
| Ending Balance December 31, 2021 |  |  | Charge-offs |  |  | Recoveries |  |  | Initial ACL for PCD Loans at Acquisition |  |  | Provision Recorded at Acquisition |  |  | Provision for (Recapture of) Credit Losses |  |  | Ending Balance September 30, 2022 |
| (Dollars in thousands) |
Commercial real estate | $ | 50,950 |  |  | $ | - |  |  | $ | - |  |  | $ | 5,086 |  |  | $ | 4,127 |  |  | $ | 4,742 |  |  | $ | 64,905 |
Construction |  | 765 |  |  |  | - |  |  |  | 9 |  |  |  | 122 |  |  |  | 58 |  |  |  | 768 |  |  |  | 1,722 |
SBA |  | 2,668 |  |  |  | - |  |  |  | 99 |  |  |  | 62 |  |  |  | 64 |  |  |  | (88 | ) |  |  | 2,805 |
Commercial and industrial |  | 6,669 |  |  |  | (66 | ) |  |  | 456 |  |  |  | 500 |  |  |  | 508 |  |  |  | (934 | ) |  |  | 7,133 |
Dairy & livestock and agribusiness |  | 3,066 |  |  |  | - |  |  |  | 383 |  |  |  | 2,832 |  |  |  | 149 |  |  |  | (1,437 | ) |  |  | 4,993 |
Municipal lease finance receivables |  | 100 |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | 26 |  |  |  | 110 |  |  |  | 239 |
SFR mortgage |  | 188 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 116 |  |  |  | 304 |
Consumer and other loans |  | 613 |  |  |  | (4 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (109 | ) |  |  | 500 |
Total allowance for credit losses | $ | 65,019 |  |  | $ | (70 | ) |  | $ | 947 |  |  | $ | 8,605 |  |  | $ | 4,932 |  |  | $ | 3,168 |  |  | $ | 82,601 |
| Nine Months Ended September 30, 2021 |
| Ending Balance December 31, 2020 |  |  | Charge-offs |  |  | Recoveries |  |  | (Recapture of) Provision for Credit Losses |  |  | Ending Balance September 30, 2021 |
| (Dollars in thousands) |
Commercial real estate | $ | 75,439 |  |  | $ | - |  |  | $ | - |  |  | $ | (23,127 | ) |  | $ | 52,312 |
Construction |  | 1,934 |  |  |  | - |  |  |  | 55 |  |  |  | (928 | ) |  |  | 1,061 |
SBA |  | 2,992 |  |  |  | - |  |  |  | 13 |  |  |  | (78 | ) |  |  | 2,927 |
Commercial and industrial |  | 7,142 |  |  |  | (2,985 | ) |  |  | 10 |  |  |  | 741 |  |  |  | 4,908 |
Dairy & livestock and agribusiness |  | 3,949 |  |  |  | - |  |  |  | - |  |  |  | (783 | ) |  |  | 3,166 |
Municipal lease finance receivables |  | 74 |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | 85 |
SFR mortgage |  | 367 |  |  |  | - |  |  |  | 79 |  |  |  | (256 | ) |  |  | 190 |
Consumer and other loans |  | 1,795 |  |  |  | (11 | ) |  |  | 11 |  |  |  | (1,080 | ) |  |  | 715 |
Total allowance for credit losses | $ | 93,692 |  |  | $ | (2,996 | ) |  | $ | 168 |  |  | $ | (25,500 | ) |  | $ | 65,364 |
Past Due and Nonperforming Loans We seek to manage asset quality and control credit risk through diversification of the loan portfolio and the application of policies designed to promote sound underwriting and loan monitoring practices. The Bank’s Credit Management Division is in charge of monitoring asset quality, establishing credit policies and procedures and enforcing the consistent application of these policies and procedures across the Bank. Reviews of nonperforming, past due loans and larger credits, designed to identify potential charges to the allowance for credit losses, are conducted on an ongoing basis. These reviews consider such factors as the financial strength of borrowers and any guarantors, the value of the applicable collateral, loan loss experience, estimated credit losses, prevailing economic conditions, and other factors. Refer to Note 3 – Summary of Significant Accounting Policies, included in our Annual Report on Form 10-K for the year ended December 31, 2021, for additional discussion concerning the Bank’s policy for past due and nonperforming loans. The following table presents the recorded investment in, and the aging of, past due loans (including nonaccrual loans), by type of loans as of the dates presented.
| September 30, 2022 |
| 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 89 Days Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total Loans and Financing Receivables |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | - |  |  | $ | - |  |  | $ | 6,686 |  |  | $ | 6,686 |  |  | $ | 2,431,460 |  |  | $ | 2,438,146 |
Non-owner occupied |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,247,099 |  |  |  | 4,247,099 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative (1) |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 56,183 |  |  |  | 56,183 |
Non-speculative |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 20,312 |  |  |  | 20,312 |
SBA |  | - |  |  |  | - |  |  |  | 880 |  |  |  | 880 |  |  |  | 295,784 |  |  |  | 296,664 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 17,348 |  |  |  | 17,348 |
Commercial and industrial |  | 80 |  |  |  | 142 |  |  |  | 1,086 |  |  |  | 1,308 |  |  |  | 950,923 |  |  |  | 952,231 |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | 911 |  |  |  | 911 |  |  |  | 322,194 |  |  |  | 323,105 |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 76,656 |  |  |  | 76,656 |
SFR mortgage |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 263,646 |  |  |  | 263,646 |
Consumer and other loans |  | - |  |  |  | - |  |  |  | 32 |  |  |  | 32 |  |  |  | 82,714 |  |  |  | 82,746 |
Total gross loans | $ | 80 |  |  | $ | 142 |  |  | $ | 9,595 |  |  | $ | 9,817 |  |  | $ | 8,764,319 |  |  | $ | 8,774,136 |
(1) Speculative construction loans are generally for properties where there is no identified buyer or renter.
| December 31, 2021 |
| 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 89 Days Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total Loans and Financing Receivables |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 438 |  |  | $ | - |  |  | $ | 3,383 |  |  | $ | 3,821 |  |  | $ | 2,127,979 |  |  | $ | 2,131,800 |
Non-owner occupied |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,657,930 |  |  |  | 3,657,930 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative (1) |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 44,859 |  |  |  | 44,859 |
Non-speculative |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 17,405 |  |  |  | 17,405 |
SBA |  | 417 |  |  |  | 1,145 |  |  |  | 339 |  |  |  | 1,901 |  |  |  | 286,699 |  |  |  | 288,600 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 186,585 |  |  |  | 186,585 |
Commercial and industrial |  | - |  |  |  | 16 |  |  |  | 1,356 |  |  |  | 1,372 |  |  |  | 811,691 |  |  |  | 813,063 |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 386,219 |  |  |  | 386,219 |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 45,933 |  |  |  | 45,933 |
SFR mortgage |  | 1,040 |  |  |  | - |  |  |  | - |  |  |  | 1,040 |  |  |  | 239,614 |  |  |  | 240,654 |
Consumer and other loans |  | - |  |  |  | - |  |  |  | 42 |  |  |  | 42 |  |  |  | 74,623 |  |  |  | 74,665 |
Total gross loans | $ | 1,895 |  |  | $ | 1,161 |  |  | $ | 5,120 |  |  | $ | 8,176 |  |  | $ | 7,879,537 |  |  | $ | 7,887,713 |
(1) Speculative construction loans are generally for properties where there is no identified buyer or renter. Amortized cost of our finance receivables and loans that are on nonaccrual status, including loans with no allowance are presented as of September 30, 2022 and December 31, 2021 by type of loan.
| September 30, 2022 |
| Nonaccrual with No Allowance for Credit Losses |  |  | Total Nonaccrual (1) |  |  | Loans Past Due Over 89 Days Still Accruing |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied | $ | 6,686 |  |  | $ | 6,686 |  |  | $ | - |
Non-owner occupied |  | 19 |  |  |  | 19 |  |  |  | - |
Construction |  |  |  |  |  |  |  |
Speculative (2) |  | - |  |  |  | - |  |  |  | - |
Non-speculative |  | - |  |  |  | - |  |  |  | - |
SBA |  | 415 |  |  |  | 1,065 |  |  |  | - |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 940 |  |  |  | 1,308 |  |  |  | - |
Dairy & livestock and agribusiness |  | 812 |  |  |  | 1,007 |  |  |  | - |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | - |  |  |  | - |  |  |  | - |
Consumer and other loans |  | 32 |  |  |  | 32 |  |  |  | - |
Total gross loans | $ | 8,904 |  |  | $ | 10,117 |  |  | $ | - |
(1) As of September 30, 2022, $300,000 of nonaccruing loans were current, $80,000 were 30-59 days past due, $142,000 were 60-89 days past due, and $9.6 million were 90+ days past due. (2) Speculative construction loans are generally for properties where there is no identified buyer or renter.
| December 31, 2021 |
| Nonaccrual with No Allowance for Credit Losses |  |  | Total Nonaccrual (1) |  |  | Loans Past Due Over 89 Days Still Accruing |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied | $ | 3,607 |  |  | $ | 3,607 |  |  | $ | - |
Non-owner occupied |  | - |  |  |  | - |  |  |  | - |
Construction |  |  |  |  |  |  |  |
Speculative (2) |  | - |  |  |  | - |  |  |  | - |
Non-speculative |  | - |  |  |  | - |  |  |  | - |
SBA |  | 521 |  |  |  | 1,034 |  |  |  | - |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 1,326 |  |  |  | 1,714 |  |  |  | - |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | - |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | 380 |  |  |  | 380 |  |  |  | - |
Consumer and other loans |  | 158 |  |  |  | 158 |  |  |  | - |
Total gross loans | $ | 5,992 |  |  | $ | 6,893 |  |  | $ | - |
(1) As of December 31, 2021, $1.2 million of nonaccruing loans were current, $332,000 were 30-59 days past due, $267,000 were 60-89 days past due, and $5.1 million were 90+ days past due. (2) Speculative construction loans are generally for properties where there is no identified buyer or renter. Collateral Dependent Loans A loan is considered collateral-dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. The following table presents the recorded investment in collateral-dependent loans by type of loans as of the dates presented.
| September 30, 2022 |  |  | Number of Loans |
| Real Estate |  |  | Business Assets |  |  | Other |  |  | Dependent on Collateral |
| (Dollars in thousands) |
Commercial real estate | $ | 6,705 |  |  | $ | - |  |  | $ | - |  |  |  | 7 |
Construction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SBA |  | 234 |  |  |  | 832 |  |  |  | - |  |  |  | 9 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 92 |  |  |  | 2,764 |  |  |  | 79 |  |  |  | 12 |
Dairy & livestock and agribusiness |  | 699 |  |  |  | 17 |  |  |  | 291 |  |  |  | 4 |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer and other loans |  | 32 |  |  |  | - |  |  |  | - |  |  |  | 1 |
Total collateral-dependent loans | $ | 7,762 |  |  | $ | 3,613 |  |  | $ | 370 |  |  |  | 33 |
| December 31, 2021 |  |  | Number of Loans |
| Real Estate |  |  | Business Assets |  |  | Other |  |  | Dependent on Collateral |
| (Dollars in thousands) |
Commercial real estate | $ | 6,001 |  |  | $ | - |  |  | $ | - |  |  |  | 6 |
Construction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SBA |  | 405 |  |  |  | 517 |  |  |  | 112 |  |  |  | 10 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 688 |  |  |  | 5,133 |  |  |  | 96 |  |  |  | 19 |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | 380 |  |  |  | - |  |  |  | - |  |  |  | 2 |
Consumer and other loans |  | 158 |  |  |  | - |  |  |  | - |  |  |  | 2 |
Total collateral-dependent loans | $ | 7,632 |  |  | $ | 5,650 |  |  | $ | 208 |  |  |  | 39 |
Reserve for Unfunded Loan Commitments The allowance for off-balance sheet credit exposure relates to commitments to extend credit, letters of credit and undisbursed funds on lines of credit. The Company evaluates credit risk associated with the off-balance sheet loan commitments in the same manner as it evaluates credit risk associated with the loan and lease portfolio. The Bank's ACL methodology produced an allowance of $8.0 million for the off-balance sheet credit exposures as of September 30, 2022. There was no provision or recapture of provision for unfunded loan commitments for the nine months ended September 30, 2022, compared to a $1.0 million recapture of provision for unfunded loan commitments for the nine months ended September 30, 2021. As of September 30, 2022 and December 31, 2021, the balance in this reserve was $8.0 million and was included in other liabilities. Troubled Debt Restructurings (“TDRs”) Loans that are reported as TDRs are considered impaired and charge-off amounts are taken on an individual loan basis, as deemed appropriate. The majority of restructured loans are loans for which the terms of repayment have been renegotiated, resulting in a reduction in interest rate or deferral of principal. Refer to Note 3 – Summary of Significant Accounting Policies, included in our Annual Report on Form 10-K for the year ended December 31, 2021 for a more detailed discussion regarding TDRs. As of September 30, 2022, there were $5.8 million of loans classified as a TDR, all of which were performing. TDRs on accrual status are comprised of loans that were accruing interest at the time of restructuring or have demonstrated repayment performance in compliance with the restructured terms for a sustained period and for which the Company anticipates full repayment of both principal and interest. At September 30, 2022, performing TDRs were comprised of four commercial and industrial loans of $4.8 million and five SFR mortgage loans totaling $1.0 million. The majority of TDRs have no specific allowance allocated as any impairment amount is normally charged off at the time the loan is considered uncollectible. We have no allocated allowance to TDRs as of September 30, 2022 and December 31, 2021. The following table provides a summary of the activity related to TDRs for the periods presented.
| Three months ended September 30, |  |  | Nine months ended September 30, |
| 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
| (Dollars in thousands) |
Performing TDRs: |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 5,198 |  |  | $ | 8,215 |  |  | $ | 5,293 |  |  | $ | 2,159 |
New modifications |  | 3,204 |  |  |  | - |  |  |  | 3,204 |  |  |  | 7,096 |
Payoffs/payments, net and other |  | (2,574 | ) |  |  | (240 | ) |  |  | (2,669 | ) |  |  | (1,280 | )
TDRs returned to accrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
TDRs placed on nonaccrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Ending balance | $ | 5,828 |  |  | $ | 7,975 |  |  | $ | 5,828 |  |  | $ | 7,975 |
Nonperforming TDRs: |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
New modifications |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Charge-offs |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Payoffs/payments, net and other |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
TDRs returned to accrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
TDRs placed on nonaccrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Ending balance | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total TDRs | $ | 5,828 |  |  | $ | 7,975 |  |  | $ | 5,828 |  |  | $ | 7,975 |
The following tables summarize loans modified as TDRs for the period presented. Modifications (1)
| For the three months ended September 30, 2022 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2022 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | 2 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | 2 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | - |
| For the Three Months Ended September 30, 2021 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2021 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
| For the nine months ended September 30, 2022 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2022 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | 2 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | 2 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | - |
| For the Nine Months Ended September 30, 2021 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2021 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | 1 |  |  | $ | 2,453 |  |  | $ | 2,453 |  |  | $ | 2,446 |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | 2 |  |  |  | 4,643 |  |  |  | 4,643 |  |  |  | 4,293 |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | 3 |  |  | $ | 7,096 |  |  | $ | 7,096 |  |  | $ | 6,739 |  |  | $ | - |
(1) The tables above exclude modified loans that were paid off prior to the end of the period. (2) Financial effects resulting from modifications represent charge-offs and current allowance for credit losses at modification date. As of September 30, 2022 and 2021, there were no loans that were modified as a TDR within the previous 12 months that subsequently defaulted during the nine months ended September 30, 2022 and 2021, respectively.
Schedule of Recorded Investment in, and Aging of, Past Due and Nonaccrual Loans, Excluding PCI Loans by Class of Loans | The following table presents the recorded investment in, and the aging of, past due loans (including nonaccrual loans), by type of loans as of the dates presented.
| September 30, 2022 |
| 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 89 Days Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total Loans and Financing Receivables |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | - |  |  | $ | - |  |  | $ | 6,686 |  |  | $ | 6,686 |  |  | $ | 2,431,460 |  |  | $ | 2,438,146 |
Non-owner occupied |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,247,099 |  |  |  | 4,247,099 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative (1) |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 56,183 |  |  |  | 56,183 |
Non-speculative |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 20,312 |  |  |  | 20,312 |
SBA |  | - |  |  |  | - |  |  |  | 880 |  |  |  | 880 |  |  |  | 295,784 |  |  |  | 296,664 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 17,348 |  |  |  | 17,348 |
Commercial and industrial |  | 80 |  |  |  | 142 |  |  |  | 1,086 |  |  |  | 1,308 |  |  |  | 950,923 |  |  |  | 952,231 |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | 911 |  |  |  | 911 |  |  |  | 322,194 |  |  |  | 323,105 |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 76,656 |  |  |  | 76,656 |
SFR mortgage |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 263,646 |  |  |  | 263,646 |
Consumer and other loans |  | - |  |  |  | - |  |  |  | 32 |  |  |  | 32 |  |  |  | 82,714 |  |  |  | 82,746 |
Total gross loans | $ | 80 |  |  | $ | 142 |  |  | $ | 9,595 |  |  | $ | 9,817 |  |  | $ | 8,764,319 |  |  | $ | 8,774,136 |
(1) Speculative construction loans are generally for properties where there is no identified buyer or renter.
| December 31, 2021 |
| 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 89 Days Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total Loans and Financing Receivables |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 438 |  |  | $ | - |  |  | $ | 3,383 |  |  | $ | 3,821 |  |  | $ | 2,127,979 |  |  | $ | 2,131,800 |
Non-owner occupied |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,657,930 |  |  |  | 3,657,930 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative (1) |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 44,859 |  |  |  | 44,859 |
Non-speculative |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 17,405 |  |  |  | 17,405 |
SBA |  | 417 |  |  |  | 1,145 |  |  |  | 339 |  |  |  | 1,901 |  |  |  | 286,699 |  |  |  | 288,600 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 186,585 |  |  |  | 186,585 |
Commercial and industrial |  | - |  |  |  | 16 |  |  |  | 1,356 |  |  |  | 1,372 |  |  |  | 811,691 |  |  |  | 813,063 |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 386,219 |  |  |  | 386,219 |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 45,933 |  |  |  | 45,933 |
SFR mortgage |  | 1,040 |  |  |  | - |  |  |  | - |  |  |  | 1,040 |  |  |  | 239,614 |  |  |  | 240,654 |
Consumer and other loans |  | - |  |  |  | - |  |  |  | 42 |  |  |  | 42 |  |  |  | 74,623 |  |  |  | 74,665 |
Total gross loans | $ | 1,895 |  |  | $ | 1,161 |  |  | $ | 5,120 |  |  | $ | 8,176 |  |  | $ | 7,879,537 |  |  | $ | 7,887,713 |
(1) Speculative construction loans are generally for properties where there is no identified buyer or renter. Amortized cost of our finance receivables and loans that are on nonaccrual status, including loans with no allowance are presented as of September 30, 2022 and December 31, 2021 by type of loan.
| September 30, 2022 |
| Nonaccrual with No Allowance for Credit Losses |  |  | Total Nonaccrual (1) |  |  | Loans Past Due Over 89 Days Still Accruing |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied | $ | 6,686 |  |  | $ | 6,686 |  |  | $ | - |
Non-owner occupied |  | 19 |  |  |  | 19 |  |  |  | - |
Construction |  |  |  |  |  |  |  |
Speculative (2) |  | - |  |  |  | - |  |  |  | - |
Non-speculative |  | - |  |  |  | - |  |  |  | - |
SBA |  | 415 |  |  |  | 1,065 |  |  |  | - |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 940 |  |  |  | 1,308 |  |  |  | - |
Dairy & livestock and agribusiness |  | 812 |  |  |  | 1,007 |  |  |  | - |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | - |  |  |  | - |  |  |  | - |
Consumer and other loans |  | 32 |  |  |  | 32 |  |  |  | - |
Total gross loans | $ | 8,904 |  |  | $ | 10,117 |  |  | $ | - |
(1) As of September 30, 2022, $300,000 of nonaccruing loans were current, $80,000 were 30-59 days past due, $142,000 were 60-89 days past due, and $9.6 million were 90+ days past due. (2) Speculative construction loans are generally for properties where there is no identified buyer or renter.
| December 31, 2021 |
| Nonaccrual with No Allowance for Credit Losses |  |  | Total Nonaccrual (1) |  |  | Loans Past Due Over 89 Days Still Accruing |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied | $ | 3,607 |  |  | $ | 3,607 |  |  | $ | - |
Non-owner occupied |  | - |  |  |  | - |  |  |  | - |
Construction |  |  |  |  |  |  |  |
Speculative (2) |  | - |  |  |  | - |  |  |  | - |
Non-speculative |  | - |  |  |  | - |  |  |  | - |
SBA |  | 521 |  |  |  | 1,034 |  |  |  | - |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 1,326 |  |  |  | 1,714 |  |  |  | - |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | - |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | 380 |  |  |  | 380 |  |  |  | - |
Consumer and other loans |  | 158 |  |  |  | 158 |  |  |  | - |
Total gross loans | $ | 5,992 |  |  | $ | 6,893 |  |  | $ | - |
(1) As of December 31, 2021, $1.2 million of nonaccruing loans were current, $332,000 were 30-59 days past due, $267,000 were 60-89 days past due, and $5.1 million were 90+ days past due. (2) Speculative construction loans are generally for properties where there is no identified buyer or renter.
Summary of pledged assets not separately reported on statement of financial position | The following table presents the recorded investment in collateral-dependent loans by type of loans as of the dates presented.
| September 30, 2022 |  |  | Number of Loans |
| Real Estate |  |  | Business Assets |  |  | Other |  |  | Dependent on Collateral |
| (Dollars in thousands) |
Commercial real estate | $ | 6,705 |  |  | $ | - |  |  | $ | - |  |  |  | 7 |
Construction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SBA |  | 234 |  |  |  | 832 |  |  |  | - |  |  |  | 9 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 92 |  |  |  | 2,764 |  |  |  | 79 |  |  |  | 12 |
Dairy & livestock and agribusiness |  | 699 |  |  |  | 17 |  |  |  | 291 |  |  |  | 4 |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer and other loans |  | 32 |  |  |  | - |  |  |  | - |  |  |  | 1 |
Total collateral-dependent loans | $ | 7,762 |  |  | $ | 3,613 |  |  | $ | 370 |  |  |  | 33 |
| December 31, 2021 |  |  | Number of Loans |
| Real Estate |  |  | Business Assets |  |  | Other |  |  | Dependent on Collateral |
| (Dollars in thousands) |
Commercial real estate | $ | 6,001 |  |  | $ | - |  |  | $ | - |  |  |  | 6 |
Construction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SBA |  | 405 |  |  |  | 517 |  |  |  | 112 |  |  |  | 10 |
SBA - PPP |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial |  | 688 |  |  |  | 5,133 |  |  |  | 96 |  |  |  | 19 |
Dairy & livestock and agribusiness |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Municipal lease finance receivables |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SFR mortgage |  | 380 |  |  |  | - |  |  |  | - |  |  |  | 2 |
Consumer and other loans |  | 158 |  |  |  | - |  |  |  | - |  |  |  | 2 |
Total collateral-dependent loans | $ | 7,632 |  |  | $ | 5,650 |  |  | $ | 208 |  |  |  | 39 |
Summary of Activity Related to Troubled Debt Restructurings | The following table provides a summary of the activity related to TDRs for the periods presented.
| Three months ended September 30, |  |  | Nine months ended September 30, |
| 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
| (Dollars in thousands) |
Performing TDRs: |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 5,198 |  |  | $ | 8,215 |  |  | $ | 5,293 |  |  | $ | 2,159 |
New modifications |  | 3,204 |  |  |  | - |  |  |  | 3,204 |  |  |  | 7,096 |
Payoffs/payments, net and other |  | (2,574 | ) |  |  | (240 | ) |  |  | (2,669 | ) |  |  | (1,280 | )
TDRs returned to accrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
TDRs placed on nonaccrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Ending balance | $ | 5,828 |  |  | $ | 7,975 |  |  | $ | 5,828 |  |  | $ | 7,975 |
Nonperforming TDRs: |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
New modifications |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Charge-offs |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Payoffs/payments, net and other |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
TDRs returned to accrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
TDRs placed on nonaccrual status |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Ending balance | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total TDRs | $ | 5,828 |  |  | $ | 7,975 |  |  | $ | 5,828 |  |  | $ | 7,975 |
Summary of Loans Modified as Troubled Debt Restructurings | The following tables summarize loans modified as TDRs for the period presented. Modifications (1)
| For the three months ended September 30, 2022 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2022 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | 2 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | 2 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | - |
| For the Three Months Ended September 30, 2021 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2021 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
| For the nine months ended September 30, 2022 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2022 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | 2 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | 2 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | 3,204 |  |  | $ | - |
| For the Nine Months Ended September 30, 2021 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at September 30, 2021 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | 1 |  |  | $ | 2,453 |  |  | $ | 2,453 |  |  | $ | 2,446 |  |  | $ | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | 2 |  |  |  | 4,643 |  |  |  | 4,643 |  |  |  | 4,293 |  |  |  | - |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Change in amortization period or maturity |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total loans |  | 3 |  |  | $ | 7,096 |  |  | $ | 7,096 |  |  | $ | 6,739 |  |  | $ | - |
(1) The tables above exclude modified loans that were paid off prior to the end of the period. Financial effects resulting from modifications represent charge-offs and current allowance for credit losses at modification date.

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