XML 34 R24.htm IDEA: XBRL DOCUMENT v3.23.3

Loans and Lease Finance Receivables and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2023

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, 2023				December 31, 2022
	(Dollars in thousands)
Commercial real estate	$	6,843,059			$	6,884,948
Construction		63,022				88,271
SBA		283,124				290,908
SBA - Paycheck Protection Program (PPP)		3,233				9,087
Commercial and industrial		938,064				948,683
Dairy & livestock and agribusiness		351,463				433,564
Municipal lease finance receivables		75,621				81,126
SFR mortgage		268,171				266,024
Consumer and other loans		51,875				76,781
Total loans, at amortized cost		8,877,632				9,079,392
Less: Allowance for credit losses		(88,995	)			(85,117	)
Total loans and lease finance receivables, net	$	8,788,637			$	8,994,275

Summary of loans by type and origination year, according to our internal risk ratings

The following table summarizes loans by type and origination year, according to our internal risk ratings, and includes gross charge-offs in accordance with ASU 2022-02 effective January 1, 2023, as of the dates presented.

	Origination Year																								Revolving loans amortized				Revolving loans converted to
September 30, 2023	2023				2022				2021				2020				2019				Prior				cost basis				term loans				Total
	(Dollars in thousands)
Commercial real estate    loans:
Risk Rating:
Pass	$	373,704			$	1,327,377			$	1,159,196			$	900,512			$	508,645			$	2,119,797			$	160,435			$	38,875			$	6,588,541
Special Mention		3,256				4,417				16,273				28,896				42,458				77,508				1,911				—				174,719
Substandard		244				8,168				—				22,598				12,769				35,220				800				—				79,799
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Commercial real    estate loans:	$	377,204			$	1,339,962			$	1,175,469			$	952,006			$	563,872			$	2,232,525			$	163,146			$	38,875			$	6,843,059
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Construction loans:
Risk Rating:
Pass	$	375			$	14,984			$	24,400			$	8,062			$	—			$	—			$	15,201			$	—			$	63,022
Special Mention		—				—				—				—				—				—				—				—				—
Substandard		—				—				—				—				—				—				—				—				—
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Construction    loans:	$	375			$	14,984			$	24,400			$	8,062			$	—			$	—			$	15,201			$	—			$	63,022
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
SBA loans:
Risk Rating:
Pass	$	20,163			$	50,643			$	53,354			$	34,387			$	6,249			$	110,538			$	—			$	—			$	275,334
Special Mention		—				—				—				—				1,890				2,560				—				—				4,450
Substandard		—				—				—				—				—				3,340				—				—				3,340
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total SBA loans:	$	20,163			$	50,643			$	53,354			$	34,387			$	8,139			$	116,438			$	—			$	—			$	283,124
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	207			$	—			$	—			$	207
SBA - PPP loans:
Risk Rating:
Pass	$	—			$	—			$	809			$	2,424			$	—			$	—			$	—			$	—			$	3,233
Special Mention		—				—				—				—				—				—				—				—				—
Substandard		—				—				—				—				—				—				—				—				—
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total SBA - PPP loans:	$	—			$	—			$	809			$	2,424			$	—			$	—			$	—			$	—			$	3,233
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Commercial and    industrial loans:
Risk Rating:
Pass	$	116,890			$	152,983			$	107,790			$	93,749			$	73,760			$	102,963			$	248,769			$	6,218			$	903,122
Special Mention		7,418				986				1,300				643				4,482				4,110				5,098				5,702				29,739
Substandard		—				273				—				—				89				1,304				2,487				1,050				5,203
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Commercial and    industrial loans:	$	124,308			$	154,242			$	109,090			$	94,392			$	78,331			$	108,377			$	256,354			$	12,970			$	938,064
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	16			$	—			$	—			$	16

	Origination Year																								Revolving loans amortized				Revolving loans converted to
September 30, 2023	2023				2022				2021				2020				2019				Prior				cost basis				term loans				Total
	(Dollars in thousands)
Dairy & livestock and    agribusiness loans:
Risk Rating:
Pass	$	247			$	—			$	2,074			$	1,054			$	120			$	205			$	280,524			$	—			$	284,224
Special Mention		463				—				—				—				61				—				62,670				1,304				64,498
Substandard		—				—				—				—				—				208				2,498				35				2,741
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Dairy & livestock    and agribusiness    loans:	$	710			$	—			$	2,074			$	1,054			$	181			$	413			$	345,692			$	1,339			$	351,463
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Municipal lease finance    receivables loans:
Risk Rating:
Pass	$	—			$	5,989			$	26,088			$	6,188			$	4,266			$	32,867			$	—			$	—			$	75,398
Special Mention		—				—				—				—				—				223				—				—				223
Substandard		—				—				—				—				—				—				—				—				—
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Municipal lease    finance receivables    loans:	$	—			$	5,989			$	26,088			$	6,188			$	4,266			$	33,090			$	—			$	—			$	75,621
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
SFR mortgage loans:
Risk Rating:
Pass	$	16,831			$	61,882			$	43,841			$	44,529			$	28,963			$	69,010			$	—			$	—			$	265,056
Special Mention		750				—				—				924				558				339				—				—				2,571
Substandard		—				—				—				—				—				205				—				339				544
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total SFR mortgage    loans:	$	17,581			$	61,882			$	43,841			$	45,453			$	29,521			$	69,554			$	—			$	339			$	268,171
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Consumer and other    loans:
Risk Rating:
Pass	$	2,548			$	4,763			$	2,967			$	830			$	710			$	525			$	36,846			$	900			$	50,089
Special Mention		—				—				278				—				—				—				5				884				1,167
Substandard		—				—				—				—				—				11				7				601				619
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Consumer and    other loans:	$	2,548			$	4,763			$	3,245			$	830			$	710			$	536			$	36,858			$	2,385			$	51,875
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	1			$	—			$	—			$	1
Total Loans, at amortized cost:
Risk Rating:
Pass	$	530,758			$	1,618,621			$	1,420,519			$	1,091,735			$	622,713			$	2,435,905			$	741,775			$	45,993			$	8,508,019
Special Mention		11,887				5,403				17,851				30,463				49,449				84,740				69,684				7,890				277,367
Substandard		244				8,441				—				22,598				12,858				40,288				5,792				2,025				92,246
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Loans at amortized cost:	$	542,889			$	1,632,465			$	1,438,370			$	1,144,796			$	685,020			$	2,560,933			$	817,251			$	55,908			$	8,877,632
Current YTD Period:   Gross charge-offs	$	—			$	—			$	—			$	—			$	—			$	224			$	—			$	—			$	224

	Origination Year																								Revolving loans amortized				Revolving loans converted to
December 31, 2022	2022				2021				2020				2019				2018				Prior				cost basis				term loans				Total
	(Dollars in thousands)
Commercial real estate    loans:
Risk Rating:
Pass	$	1,363,733			$	1,197,290			$	957,965			$	542,827			$	506,613			$	1,889,478			$	175,373			$	39,616			$	6,672,895
Special Mention		3,285				12,114				11,284				32,976				21,646				76,290				908				—				158,503
Substandard		—				—				15,624				16,297				94				21,535				—				—				53,550
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Commercial real    estate loans:	$	1,367,018			$	1,209,404			$	984,873			$	592,100			$	528,353			$	1,987,303			$	176,281			$	39,616			$	6,884,948
Construction loans:
Risk Rating:
Pass	$	17,203			$	26,689			$	16,578			$	—			$	—			$	—			$	22,850			$	—			$	83,320
Special Mention		—				—				—				—				4,951				—				—				—				4,951
Substandard		—				—				—				—				—				—				—				—				—
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Construction    loans:	$	17,203			$	26,689			$	16,578			$	—			$	4,951			$	—			$	22,850			$	—			$	88,271
SBA loans:
Risk Rating:
Pass	$	60,623			$	54,781			$	35,243			$	7,460			$	28,886			$	96,473			$	1,026			$	—			$	284,492
Special Mention		—				—				—				1,321				1,293				2,065				—				—				4,679
Substandard		—				—				—				—				556				1,181				—				—				1,737
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total SBA loans:	$	60,623			$	54,781			$	35,243			$	8,781			$	30,735			$	99,719			$	1,026			$	—			$	290,908
SBA - PPP loans:
Risk Rating:
Pass	$	—			$	5,515			$	3,572			$	—			$	—			$	—			$	—			$	—			$	9,087
Special Mention		—				—				—				—				—				—				—				—				—
Substandard		—				—				—				—				—				—				—				—				—
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total SBA - PPP loans:	$	—			$	5,515			$	3,572			$	—			$	—			$	—			$	—			$	—			$	9,087
Commercial and    industrial loans:
Risk Rating:
Pass	$	154,765			$	135,162			$	80,763			$	101,192			$	42,731			$	85,406			$	305,589			$	7,775			$	913,383
Special Mention		3,955				761				459				1,693				462				8				15,156				544				23,038
Substandard		494				—				728				959				5,624				496				3,200				761				12,262
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Commercial and    industrial loans:	$	159,214			$	135,923			$	81,950			$	103,844			$	48,817			$	85,910			$	323,945			$	9,080			$	948,683

	Origination Year																								Revolving loans amortized				Revolving loans converted to
December 31, 2022	2022				2021				2020				2019				2018				Prior				cost basis				term loans				Total
	(Dollars in thousands)
Dairy & livestock and    agribusiness loans:
Risk Rating:
Pass	$	207			$	2,318			$	1,515			$	187			$	69			$	628			$	400,229			$	450			$	405,603
Special Mention		—				—				—				599				46				—				17,129				853				18,627
Substandard		1,041				—				40				—				95				113				1,841				6,204				9,334
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Dairy & livestock    and agribusiness    loans:	$	1,248			$	2,318			$	1,555			$	786			$	210			$	741			$	419,199			$	7,507			$	433,564
Municipal lease finance    receivables loans:
Risk Rating:
Pass	$	6,442			$	26,858			$	6,814			$	4,327			$	4,948			$	31,292			$	—			$	—			$	80,681
Special Mention		—				—				—				—				—				262				—				—				262
Substandard		—				—				—				—				—				183				—				—				183
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Municipal lease    finance receivables    loans:	$	6,442			$	26,858			$	6,814			$	4,327			$	4,948			$	31,737			$	—			$	—			$	81,126
SFR mortgage loans:
Risk Rating:
Pass	$	63,761			$	46,748			$	45,819			$	33,585			$	15,836			$	58,730			$	—			$	—			$	264,479
Special Mention		—				—				943				—				—				—				—				—				943
Substandard		—				—				—				—				—				214				—				388				602
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total SFR mortgage    loans:	$	63,761			$	46,748			$	46,762			$	33,585			$	15,836			$	58,944			$	—			$	388			$	266,024
Consumer and other    loans:
Risk Rating:
Pass	$	7,653			$	3,722			$	1,298			$	926			$	79			$	1,277			$	58,578			$	1,107			$	74,640
Special Mention		—				561				—				—				—				—				590				—				1,151
Substandard		—				—				—				—				—				13				5				972				990
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Consumer and    other loans:	$	7,653			$	4,283			$	1,298			$	926			$	79			$	1,290			$	59,173			$	2,079			$	76,781
Total Loans, at amortized cost:
Risk Rating:
Pass	$	1,674,387			$	1,499,083			$	1,149,567			$	690,504			$	599,162			$	2,163,284			$	963,645			$	48,948			$	8,788,580
Special Mention		7,240				13,436				12,686				36,589				28,398				78,625				33,783				1,397				212,154
Substandard		1,535				—				16,392				17,256				6,369				23,735				5,046				8,325				78,658
Doubtful & Loss		—				—				—				—				—				—				—				—				—
Total Loans at amortized cost:	$	1,683,162			$	1,512,519			$	1,178,645			$	744,349			$	633,929			$	2,265,644			$	1,002,474			$	58,670			$	9,079,392

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, 2023
	Ending Balance June 30, 2023				Charge-offs				Recoveries				Provision for (Recapture of) Credit Losses				Ending Balance September 30, 2023
	(Dollars in thousands)
Commercial real estate	$	67,943			$	—			$	—			$	2,957			$	70,900
Construction		1,162				—				3				(166	)			999
SBA		2,656				(26	)			48				371				3,049
SBA - PPP		—				—				—				—				—
Commercial and industrial		9,121				—				—				161				9,282
Dairy & livestock and agribusiness		4,960				—				3				(1,396	)			3,567
Municipal lease finance receivables		273				—				—				(27	)			246
SFR mortgage		450				—				—				75				525
Consumer and other loans		402				—				—				25				427
Total allowance for credit losses	$	86,967			$	(26	)		$	54			$	2,000			$	88,995

	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
SBA - PPP		—				—				—				—				—
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

	Nine Months Ended September 30, 2023
	Ending Balance December 31, 2022				Charge-offs				Recoveries				Provision for (Recapture of) Credit Losses				Ending Balance September 30, 2023
	(Dollars in thousands)
Commercial real estate	$	64,806			$	—			$	—			$	6,094			$	70,900
Construction		1,702				—				9				(712	)			999
SBA		2,809				(207	)			69				378				3,049
SBA - PPP		—				—				—				—				—
Commercial and industrial		10,206				(16	)			14				(922	)			9,282
Dairy & livestock and agribusiness		4,400				—				10				(843	)			3,567
Municipal lease finance receivables		296				—				—				(50	)			246
SFR mortgage		366				—				—				159				525
Consumer and other loans		532				(1	)			—				(104	)			427
Total allowance for credit losses	$	85,117			$	(224	)		$	102			$	4,000			$	88,995

	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

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, 2023
	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	$	92			$	44			$	3,107			$	3,243			$	2,468,477			$	2,471,720
Non-owner occupied		—				—				531				531				4,370,808				4,371,339
Construction
Speculative (1)		—				—				—				—				53,058				53,058
Non-speculative		—				—				—				—				9,964				9,964
SBA		—				54				996				1,050				282,074				283,124
SBA - PPP		—				—				—				—				3,233				3,233
Commercial and industrial		—				2,487				1,911				4,398				933,666				938,064
Dairy & livestock and agribusiness		—				95				36				131				351,332				351,463
Municipal lease finance receivables		—				—				—				—				75,621				75,621
SFR mortgage		—				—				—				—				268,171				268,171
Consumer and other loans		4				—				—				4				51,871				51,875
Total gross loans	$	96			$	2,680			$	6,581			$	9,357			$	8,868,275			$	8,877,632

(1)Speculative construction loans are generally for properties where there is no identified buyer or renter.

	December 31, 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	$	—			$	—			$	2,639			$	2,639			$	2,482,471			$	2,485,110
Non-owner occupied		—				—				—				—				4,399,838				4,399,838
Construction
Speculative (1)		—				—				—				—				67,436				67,436
Non-speculative		—				—				—				—				20,835				20,835
SBA		374				182				443				999				289,909				290,908
SBA - PPP		—				—				—				—				9,087				9,087
Commercial and industrial		—				—				1,318				1,318				947,365				948,683
Dairy & livestock and agribusiness		—				—				269				269				433,295				433,564
Municipal lease finance receivables		—				—				—				—				81,126				81,126
SFR mortgage		—				388				—				388				265,636				266,024
Consumer and other loans		175				—				33				208				76,573				76,781
Total gross loans	$	549			$	570			$	4,702			$	5,821			$	9,073,571			$	9,079,392

(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, 2023 and December 31, 2022 by type of loan.

	September 30, 2023
	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	$	3,107			$	3,107			$	—
Non-owner occupied		548				548				—
Construction
Speculative (2)		—				—				—
Non-speculative		—				—				—
SBA		868				1,050				—
SBA - PPP		—				—				—
Commercial and industrial		939				4,672				—
Dairy & livestock and agribusiness		131				243				—
Municipal lease finance receivables		—				—				—
SFR mortgage		339				339				—
Consumer and other loans		—				4				—
Total gross loans	$	5,932			$	9,963			$	—

(1)As of September 30, 2023, $742,000 of nonaccruing loans were current, $4,000 were 30-59 days past due, $2.6 million were 60-89 days past due, and $6.6 million were 90+ days past due.

(2)Speculative construction loans are generally for properties where there is no identified buyer or renter.

	December 31, 2022
	Nonaccrual with No Allowance for Credit Losses				Total Nonaccrual (1) (3)				Loans Past Due Over 89 Days Still Accruing
	(Dollars in thousands)
Commercial real estate
Owner occupied	$	2,639			$	2,639			$	—
Non-owner occupied		18				18				—
Construction
Speculative (2)		—				—				—
Non-speculative		—				—				—
SBA		268				443				—
SBA - PPP		—				—				—
Commercial and industrial		771				1,320				—
Dairy & livestock and agribusiness		364				477				—
Municipal lease finance receivables		—				—				—
SFR mortgage		—				—				—
Consumer and other loans		34				33				—
Total gross loans	$	4,094			$	4,930			$	—

(1)As of December 31, 2022, $228,000 of nonaccruing loans were current and $4.7 million were 90+ days past due.

(2)Speculative construction loans are generally for properties where there is no identified buyer or renter.

(3)Excludes $221,000 of guaranteed portion of nonaccrual SBA loans that are in process of collection.

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, 2023												Number of Loans
	Real Estate				Business Assets				Other				Dependent on Collateral
	(Dollars in thousands)
Commercial real estate	$	3,655			$	—			$	—				5
Construction		—				—				—				—
SBA		830				220				—				5
SBA - PPP		—				—				—				—
Commercial and industrial		401				3,104				1,167				10
Dairy & livestock and agribusiness		130				—				113				3
Municipal lease finance receivables		—				—				—				—
SFR mortgage		339				—				—				1
Consumer and other loans		—				—				4				1
Total collateral-dependent loans	$	5,355			$	3,324			$	1,284				25

	December 31, 2022												Number of Loans
	Real Estate				Business Assets				Other				Dependent on Collateral
	(Dollars in thousands)
Commercial real estate	$	17,935			$	—			$	—				4
Construction		—				—				—				—
SBA		151				292				—				6
SBA - PPP		—				—				—				—
Commercial and industrial		87				2,774				81				13
Dairy & livestock and agribusiness		269				2,000				208				4
Municipal lease finance receivables		—				—				—				—
SFR mortgage		—				—				—				—
Consumer and other loans		33				—				—				1
Total collateral-dependent loans	$	18,475			$	5,066			$	289				28

Summary of Amortized Cost of Loans Activity

The table below reflects the amortized cost of loans by type made to borrowers experiencing financial difficulty that were modified during the three months ended September 30, 2023.

			Term Extension
			Amortized Cost Basis				% of Total Class of
			at September 30,2023				Financing Receivables
			(Dollars in thousands)
	Commercial real estate loans		$	1,815				0.02	%
	Dairy & livestock and agribusiness			4,799				0.05	%
	Total		$	6,614
			Combination-Term Extension and Interest Rate Reduction
			Amortized Cost Basis				% of Total Class of
			at September 30,2023				Financing Receivables
	Commercial real estate loans		$	690				0.01	%
	Total		$	690

Summary of Financial Effect of the Loan Activity

The following table describes the financial effect of the loan modifications made to borrowers experiencing financial difficulty during the three months ended September 30, 2023.

	Loan Type		Financial Effect
			Term Extension
	Commercial real estate loans		Added a weighted-average 1.0 years to the life of loans, which reduced monthly payment amounts for the borrowers.
	Dairy & livestock and agribusiness		Added a weighted-average 0.5 years to the life of loans, which reduced monthly payment amounts for the borrowers.
			Combination-Term Extension and Interest Rate Reduction
	Commercial real estate loans		Added a weighted-average 7.6 years to the life of loans, which reduced monthly payment amounts for the borrowers; reduced weighted-average contractual interest rate from 10% to 7.25%.

Summary of Recorded Investments or Past Due Loans At Amortized Cost

The following table presents the recorded investment in, and the aging of, past due loans at amortized cost (including nonaccrual loans), by type of loans, made to borrowers experiencing financial difficulty that were modified on or after January 1, 2023, the date we adopted ASU 2022-02.

			Payment Status (amortized cost basis)
			Current				30-89 Days Past Due				90+ Days Past Due
			(Dollars in thousands)
	Commercial real estate loans		$	2,505			$	—			$	—
	Dairy & livestock and agribusiness			4,799				—				—
	Total		$	7,304			$	—			$	—

X

- Definition

Disclosure Of Pledged Assets Not Separately Reported On Statement Of Financial Position.

+ References

No definition available.

+ Details

Name:	cvbf_DisclosureOfPledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPositionTableTextBlock
Namespace Prefix:	cvbf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Loans By Type And Origination Year According To Our Internal Risk Ratings

+ References

No definition available.

+ Details

Name:	cvbf_LoansByTypeAndOriginationYearAccordingToOurInternalRiskRatingsTableTextBlock
Namespace Prefix:	cvbf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule Of Allowance For Loan Losses For Loans By Loan Portfolio [Table Text Block]

+ References

No definition available.

+ Details

Name:	cvbf_ScheduleOfAllowanceForLoanLossesForLoansByLoanPortfolioTableTextBlock
Namespace Prefix:	cvbf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Amortized Cost of Loans Activity [Table Text Block]

+ References

No definition available.

+ Details

Name:	cvbf_ScheduleOfAmortizedCostOfLoansActivityTableTextBlock
Namespace Prefix:	cvbf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Financial Effect of the Loan Activity [Table Text Block]

+ References

No definition available.

+ Details

Name:	cvbf_ScheduleOfFinancialEffectOfTheLoanActivityTableTextBlock
Namespace Prefix:	cvbf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of recorded investment in held-for-investment and held-for-sale, non-accrual loans and past due by class of loans.

+ References

No definition available.

+ Details

Name:	cvbf_ScheduleOfRecordedInvestmentNonAccrualLoansAndPastDueByClassTableTextBlock
Namespace Prefix:	cvbf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Recorded Investments for Past Due Loans at Amortized Cost [Table Text Block]

+ References

No definition available.

+ Details

Name:	cvbf_ScheduleOfRecordedInvestmentsForPastDueLoansAtAmortizedCostTableTextBlock
Namespace Prefix:	cvbf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration