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Bank segment (Tables) | 9 Months Ended
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Sep. 30, 2020
Bank Subsidiary [Abstract] |
Schedule of statements of income data | Statements of Income and Comprehensive Income Data
|  | Three months ended September 30 |  | Nine months ended September 30
(in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Interest and dividend income |  |  |  |  |  |  |  |
Interest and fees on loans |  | $ | 52,419 |  |  | $ | 59,260 |  |  | $ | 161,505 |  |  | $ | 175,740 |
Interest and dividends on investment securities |  | 7,221 |  |  | 7,599 |  |  | 22,939 |  |  | 25,762 |
Total interest and dividend income |  | 59,640 |  |  | 66,859 |  |  | 184,444 |  |  | 201,502 |
Interest expense |  |  |  |  |  |  |  |
Interest on deposit liabilities |  | 2,287 |  |  | 4,384 |  |  | 8,945 |  |  | 12,923 |
Interest on other borrowings |  | 61 |  |  | 422 |  |  | 449 |  |  | 1,361 |
Total interest expense |  | 2,348 |  |  | 4,806 |  |  | 9,394 |  |  | 14,284 |
Net interest income |  | 57,292 |  |  | 62,053 |  |  | 175,050 |  |  | 187,218 |
Provision for credit losses |  | 13,970 |  |  | 3,315 |  |  | 39,504 |  |  | 17,873 |
Net interest income after provision for credit losses |  | 43,322 |  |  | 58,738 |  |  | 135,546 |  |  | 169,345 |
Noninterest income |  |  |  |  |  |  |  |
Fees from other financial services |  | 4,233 |  |  | 5,085 |  |  | 11,906 |  |  | 14,445 |
Fee income on deposit liabilities |  | 3,832 |  |  | 5,320 |  |  | 11,842 |  |  | 15,402 |
Fee income on other financial products |  | 1,524 |  |  | 1,706 |  |  | 4,608 |  |  | 5,129 |
Bank-owned life insurance |  | 1,965 |  |  | 1,660 |  |  | 4,432 |  |  | 6,309 |
Mortgage banking income |  | 7,681 |  |  | 1,490 |  |  | 15,933 |  |  | 3,080 |
Gain on sale of investment securities, net |  | — |  |  | 653 |  |  | 9,275 |  |  | 653 |
Other income, net |  | (231) |  |  | 428 |  |  | (69) |  |  | 1,420 |
Total noninterest income |  | 19,004 |  |  | 16,342 |  |  | 57,927 |  |  | 46,438 |
Noninterest expense |  |  |  |  |  |  |  |
Compensation and employee benefits |  | 26,431 |  |  | 25,364 |  |  | 77,287 |  |  | 76,626 |
Occupancy |  | 5,693 |  |  | 5,694 |  |  | 16,402 |  |  | 15,843 |
Data processing |  | 3,366 |  |  | 3,763 |  |  | 11,052 |  |  | 11,353 |
Services |  | 2,624 |  |  | 2,829 |  |  | 7,907 |  |  | 7,861 |
Equipment |  | 2,001 |  |  | 2,163 |  |  | 6,630 |  |  | 6,416 |
Office supplies, printing and postage |  | 1,187 |  |  | 1,297 |  |  | 3,577 |  |  | 4,320 |
Marketing |  | 727 |  |  | 1,142 |  |  | 1,908 |  |  | 3,455 |
FDIC insurance |  | 714 |  |  | (5) |  |  | 1,567 |  |  | 1,249 |
Other expense 1 |  | 4,556 |  |  | 3,676 |  |  | 15,813 |  |  | 12,049 |
Total noninterest expense |  | 47,299 |  |  | 45,923 |  |  | 142,143 |  |  | 139,172 |
Income before income taxes |  | 15,027 |  |  | 29,157 |  |  | 51,330 |  |  | 76,611 |
Income taxes |  | 2,877 |  |  | 6,269 |  |  | 9,405 |  |  | 15,868 |
Net income |  | 12,150 |  |  | 22,888 |  |  | 41,925 |  |  | 60,743 |
Other comprehensive income, net of taxes |  | 1,393 |  |  | 3,809 |  |  | 20,960 |  |  | 24,336 |
Comprehensive income |  | $ | 13,543 |  |  | $ | 26,697 |  |  | $ | 62,885 |  |  | $ | 85,079 |
1 The three and nine-month periods ended September 30, 2020 include approximately $0.7 million and $4.5 million, respectively, of certain direct and incremental COVID-19 related costs. For the nine months ended September 30, 2020, these costs, which have been recorded in Other expense, include $2.4 million of compensation expense and $1.7 million of enhanced cleaning and sanitation costs. Reconciliation to amounts per HEI Condensed Consolidated Statements of Income*:
|  | Three months ended September 30, |  | Nine months ended September 30
(in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Interest and dividend income |  | $ | 59,640 |  |  | $ | 66,859 |  |  | $ | 184,444 |  |  | $ | 201,502 |
Noninterest income |  | 19,004 |  |  | 16,342 |  |  | 57,927 |  |  | 46,438 |
Less: Gain on sale of investment securities, net |  | — |  |  | (653) |  |  | (9,275) |  |  | (653) |
*Revenues-Bank |  | 78,644 |  |  | 82,548 |  |  | 233,096 |  |  | 247,287 |
Total interest expense |  | 2,348 |  |  | 4,806 |  |  | 9,394 |  |  | 14,284 |
Provision for credit losses |  | 13,970 |  |  | 3,315 |  |  | 39,504 |  |  | 17,873 |
Noninterest expense |  | 47,299 |  |  | 45,923 |  |  | 142,143 |  |  | 139,172 |
Less: Retirement defined benefits gain (expense)—other than service costs |  | (473) |  |  | 196 |  |  | (1,341) |  |  | 276 |
*Expenses-Bank |  | 63,144 |  |  | 54,240 |  |  | 189,700 |  |  | 171,605 |
*Operating income-Bank |  | 15,500 |  |  | 28,308 |  |  | 43,396 |  |  | 75,682 |
Add back: Retirement defined benefits (gain) expense—other than service costs |  | 473 |  |  | (196) |  |  | 1,341 |  |  | (276) |
Add back: Gain on sale of investment securities, net |  | — |  |  | (653) |  |  | (9,275) |  |  | (653) |
Income before income taxes |  | $ | 15,027 |  |  | $ | 29,157 |  |  | $ | 51,330 |  |  | $ | 76,611 |
Schedule of statements of comprehensive income data | Statements of Income and Comprehensive Income Data
|  | Three months ended September 30 |  | Nine months ended September 30
(in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Interest and dividend income |  |  |  |  |  |  |  |
Interest and fees on loans |  | $ | 52,419 |  |  | $ | 59,260 |  |  | $ | 161,505 |  |  | $ | 175,740 |
Interest and dividends on investment securities |  | 7,221 |  |  | 7,599 |  |  | 22,939 |  |  | 25,762 |
Total interest and dividend income |  | 59,640 |  |  | 66,859 |  |  | 184,444 |  |  | 201,502 |
Interest expense |  |  |  |  |  |  |  |
Interest on deposit liabilities |  | 2,287 |  |  | 4,384 |  |  | 8,945 |  |  | 12,923 |
Interest on other borrowings |  | 61 |  |  | 422 |  |  | 449 |  |  | 1,361 |
Total interest expense |  | 2,348 |  |  | 4,806 |  |  | 9,394 |  |  | 14,284 |
Net interest income |  | 57,292 |  |  | 62,053 |  |  | 175,050 |  |  | 187,218 |
Provision for credit losses |  | 13,970 |  |  | 3,315 |  |  | 39,504 |  |  | 17,873 |
Net interest income after provision for credit losses |  | 43,322 |  |  | 58,738 |  |  | 135,546 |  |  | 169,345 |
Noninterest income |  |  |  |  |  |  |  |
Fees from other financial services |  | 4,233 |  |  | 5,085 |  |  | 11,906 |  |  | 14,445 |
Fee income on deposit liabilities |  | 3,832 |  |  | 5,320 |  |  | 11,842 |  |  | 15,402 |
Fee income on other financial products |  | 1,524 |  |  | 1,706 |  |  | 4,608 |  |  | 5,129 |
Bank-owned life insurance |  | 1,965 |  |  | 1,660 |  |  | 4,432 |  |  | 6,309 |
Mortgage banking income |  | 7,681 |  |  | 1,490 |  |  | 15,933 |  |  | 3,080 |
Gain on sale of investment securities, net |  | — |  |  | 653 |  |  | 9,275 |  |  | 653 |
Other income, net |  | (231) |  |  | 428 |  |  | (69) |  |  | 1,420 |
Total noninterest income |  | 19,004 |  |  | 16,342 |  |  | 57,927 |  |  | 46,438 |
Noninterest expense |  |  |  |  |  |  |  |
Compensation and employee benefits |  | 26,431 |  |  | 25,364 |  |  | 77,287 |  |  | 76,626 |
Occupancy |  | 5,693 |  |  | 5,694 |  |  | 16,402 |  |  | 15,843 |
Data processing |  | 3,366 |  |  | 3,763 |  |  | 11,052 |  |  | 11,353 |
Services |  | 2,624 |  |  | 2,829 |  |  | 7,907 |  |  | 7,861 |
Equipment |  | 2,001 |  |  | 2,163 |  |  | 6,630 |  |  | 6,416 |
Office supplies, printing and postage |  | 1,187 |  |  | 1,297 |  |  | 3,577 |  |  | 4,320 |
Marketing |  | 727 |  |  | 1,142 |  |  | 1,908 |  |  | 3,455 |
FDIC insurance |  | 714 |  |  | (5) |  |  | 1,567 |  |  | 1,249 |
Other expense 1 |  | 4,556 |  |  | 3,676 |  |  | 15,813 |  |  | 12,049 |
Total noninterest expense |  | 47,299 |  |  | 45,923 |  |  | 142,143 |  |  | 139,172 |
Income before income taxes |  | 15,027 |  |  | 29,157 |  |  | 51,330 |  |  | 76,611 |
Income taxes |  | 2,877 |  |  | 6,269 |  |  | 9,405 |  |  | 15,868 |
Net income |  | 12,150 |  |  | 22,888 |  |  | 41,925 |  |  | 60,743 |
Other comprehensive income, net of taxes |  | 1,393 |  |  | 3,809 |  |  | 20,960 |  |  | 24,336 |
Comprehensive income |  | $ | 13,543 |  |  | $ | 26,697 |  |  | $ | 62,885 |  |  | $ | 85,079 |
1 The three and nine-month periods ended September 30, 2020 include approximately $0.7 million and $4.5 million, respectively, of certain direct and incremental COVID-19 related costs. For the nine months ended September 30, 2020, these costs, which have been recorded in Other expense, include $2.4 million of compensation expense and $1.7 million of enhanced cleaning and sanitation costs. Reconciliation to amounts per HEI Condensed Consolidated Statements of Income*:
|  | Three months ended September 30, |  | Nine months ended September 30
(in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Interest and dividend income |  | $ | 59,640 |  |  | $ | 66,859 |  |  | $ | 184,444 |  |  | $ | 201,502 |
Noninterest income |  | 19,004 |  |  | 16,342 |  |  | 57,927 |  |  | 46,438 |
Less: Gain on sale of investment securities, net |  | — |  |  | (653) |  |  | (9,275) |  |  | (653) |
*Revenues-Bank |  | 78,644 |  |  | 82,548 |  |  | 233,096 |  |  | 247,287 |
Total interest expense |  | 2,348 |  |  | 4,806 |  |  | 9,394 |  |  | 14,284 |
Provision for credit losses |  | 13,970 |  |  | 3,315 |  |  | 39,504 |  |  | 17,873 |
Noninterest expense |  | 47,299 |  |  | 45,923 |  |  | 142,143 |  |  | 139,172 |
Less: Retirement defined benefits gain (expense)—other than service costs |  | (473) |  |  | 196 |  |  | (1,341) |  |  | 276 |
*Expenses-Bank |  | 63,144 |  |  | 54,240 |  |  | 189,700 |  |  | 171,605 |
*Operating income-Bank |  | 15,500 |  |  | 28,308 |  |  | 43,396 |  |  | 75,682 |
Add back: Retirement defined benefits (gain) expense—other than service costs |  | 473 |  |  | (196) |  |  | 1,341 |  |  | (276) |
Add back: Gain on sale of investment securities, net |  | — |  |  | (653) |  |  | (9,275) |  |  | (653) |
Income before income taxes |  | $ | 15,027 |  |  | $ | 29,157 |  |  | $ | 51,330 |  |  | $ | 76,611 |
Schedule of balance sheets data | Balance Sheets Data
(in thousands) |  | September 30, 2020 |  | December 31, 2019
Assets |  |  |  |  |  |  |  |
Cash and due from banks |  |  |  | $ | 150,087 |  |  |  |  | $ | 129,770 |
Interest-bearing deposits |  |  |  | 10,918 |  |  |  |  | 48,628 |
Investment securities |  |  |  |  |  |  |  |
Available-for-sale, at fair value |  |  |  | 1,747,658 |  |  |  |  | 1,232,826 |
Held-to-maturity, at amortized cost (fair value of $138,622 and $143,467, respectively) |  |  |  | 133,858 |  |  |  |  | 139,451 |
Stock in Federal Home Loan Bank, at cost |  |  |  | 10,920 |  |  |  |  | 8,434 |
Loans held for investment |  |  |  | 5,480,902 |  |  |  |  | 5,121,176 |
Allowance for credit losses |  |  |  | (91,459) |  |  |  |  | (53,355) |
Net loans |  |  |  | 5,389,443 |  |  |  |  | 5,067,821 |
Loans held for sale, at lower of cost or fair value |  |  |  | 16,806 |  |  |  |  | 12,286 |
Other |  |  |  | 533,865 |  |  |  |  | 511,611 |
Goodwill |  |  |  | 82,190 |  |  |  |  | 82,190 |
Total assets |  |  |  | $ | 8,075,745 |  |  |  |  | $ | 7,233,017 |
Liabilities and shareholder’s equity |  |  |  |  |  |  |  |
Deposit liabilities—noninterest-bearing |  |  |  | $ | 2,424,539 |  |  |  |  | $ | 1,909,682 |
Deposit liabilities—interest-bearing |  |  |  | 4,613,598 |  |  |  |  | 4,362,220 |
Other borrowings |  |  |  | 151,875 |  |  |  |  | 115,110 |
Other |  |  |  | 165,300 |  |  |  |  | 146,954 |
Total liabilities |  |  |  | 7,355,312 |  |  |  |  | 6,533,966 |
Commitments and contingencies |  |  |  |  |  |  |  |
Common stock |  |  |  | 1 |  |  |  |  | 1 |
Additional paid-in capital |  |  |  | 351,322 |  |  |  |  | 349,453 |
Retained earnings |  |  |  | 356,812 |  |  |  |  | 358,259 |
Accumulated other comprehensive income (loss), net of taxes |  |  |  |  |  |  |  |
Net unrealized gains on securities |  | $ | 22,248 |  |  |  |  | $ | 2,481 |  |  |
Retirement benefit plans |  | (9,950) |  |  | 12,298 |  |  | (11,143) |  |  | (8,662) |
Total shareholder’s equity |  |  |  | 720,433 |  |  |  |  | 699,051 |
Total liabilities and shareholder’s equity |  |  |  | $ | 8,075,745 |  |  |  |  | $ | 7,233,017 |
Other assets |  |  |  |  |  |  |  |
Bank-owned life insurance |  |  |  | $ | 161,206 |  |  |  |  | $ | 157,465 |
Premises and equipment, net |  |  |  | 206,190 |  |  |  |  | 204,449 |
Accrued interest receivable |  |  |  | 24,770 |  |  |  |  | 19,365 |
Mortgage-servicing rights |  |  |  | 9,553 |  |  |  |  | 9,101 |
Low-income housing investments |  |  |  | 71,467 |  |  |  |  | 66,302 |
Real estate acquired in settlement of loans, net |  |  |  | 42 |  |  |  |  | — |
Other |  |  |  | 60,637 |  |  |  |  | 54,929 |
|  |  |  | $ | 533,865 |  |  |  |  | $ | 511,611 |
Other liabilities |  |  |  |  |  |  |  |
Accrued expenses |  |  |  | $ | 52,170 |  |  |  |  | $ | 45,822 |
Federal and state income taxes payable |  |  |  | 9,750 |  |  |  |  | 14,996 |
Cashier’s checks |  |  |  | 28,638 |  |  |  |  | 23,647 |
Advance payments by borrowers |  |  |  | 5,413 |  |  |  |  | 10,486 |
Other |  |  |  | 69,329 |  |  |  |  | 52,003 |
|  |  |  | $ | 165,300 |  |  |  |  | $ | 146,954 |
Schedule of the book value and aggregate fair value by major security type | The major components of investment securities were as follows:
|  | Amortized cost |  | Gross unrealized gains |  | Gross unrealized losses |  | Estimated fair value |  | Gross unrealized losses
|  |  |  |  |  | Less than 12 months |  | 12 months or longer
(dollars in thousands) |  |  |  |  |  | Number of issues |  | Fair value |  | Amount |  | Number of issues |  | Fair value |  | Amount
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and federal agency obligations |  | $ | 61,359 |  |  | $ | 2,229 |  |  | $ | — |  |  | $ | 63,588 |  |  | — |  |  | $ | — |  |  | $ | — |  |  | — |  |  | $ | — |  |  | $ | — |
Mortgage-backed securities* |  | 1,598,949 |  |  | 27,580 |  |  | (981) |  |  | 1,625,548 |  |  | 17 |  |  | 304,930 |  |  | (981) |  |  | — |  |  | — |  |  | — |
Corporate bonds |  | 29,772 |  |  | 1,565 |  |  | — |  |  | 31,337 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Mortgage revenue bonds |  | 27,185 |  |  | — |  |  | — |  |  | 27,185 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |
|  | $ | 1,717,265 |  |  | $ | 31,374 |  |  | $ | (981) |  |  | $ | 1,747,658 |  |  | 17 |  |  | $ | 304,930 |  |  | $ | (981) |  |  | — |  |  | $ | — |  |  | $ | — |
Held-to-maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities* |  | $ | 133,858 |  |  | $ | 4,878 |  |  | $ | (114) |  |  | $ | 138,622 |  |  | 2 |  |  | $ | 28,486 |  |  | $ | (114) |  |  | — |  |  | $ | — |  |  | $ | — |
|  | $ | 133,858 |  |  | $ | 4,878 |  |  | $ | (114) |  |  | $ | 138,622 |  |  | 2 |  |  | $ | 28,486 |  |  | $ | (114) |  |  | — |  |  | $ | — |  |  | $ | — |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and federal agency obligations |  | $ | 117,255 |  |  | $ | 652 |  |  | $ | (120) |  |  | $ | 117,787 |  |  | 2 |  |  | $ | 4,110 |  |  | $ | (11) |  |  | 3 |  |  | $ | 27,637 |  |  | $ | (109) |
Mortgage-backed securities* |  | 1,024,892 |  |  | 6,000 |  |  | (4,507) |  |  | 1,026,385 |  |  | 19 |  |  | 152,071 |  |  | (819) |  |  | 75 |  |  | 318,020 |  |  | (3,688) |
Corporate bonds |  | 58,694 |  |  | 1,363 |  |  | — |  |  | 60,057 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Mortgage revenue bonds |  | 28,597 |  |  | — |  |  | — |  |  | 28,597 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 1,229,438 |  |  | $ | 8,015 |  |  | $ | (4,627) |  |  | $ | 1,232,826 |  |  | 21 |  |  | $ | 156,181 |  |  | $ | (830) |  |  | 78 |  |  | $ | 345,657 |  |  | $ | (3,797) |
Held-to-maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage-backed securities* |  | $ | 139,451 |  |  | $ | 4,087 |  |  | $ | (71) |  |  | $ | 143,467 |  |  | 1 |  |  | $ | 12,986 |  |  | $ | (71) |  |  | — |  |  | $ | — |  |  | $ | — |
|  | $ | 139,451 |  |  | $ | 4,087 |  |  | $ | (71) |  |  | $ | 143,467 |  |  | 1 |  |  | $ | 12,986 |  |  | $ | (71) |  |  | — |  |  | $ | — |  |  | $ | — |
* Issued or guaranteed by U.S. Government agencies or sponsored agencies
Schedule of contractual maturities of available-for-sale securities | The contractual maturities of investment securities were as follows:
September 30, 2020 |  | Amortized cost |  | Fair value
(in thousands) |  |  |  |
Available-for-sale |  |  |  |
Due in one year or less |  | $ | 16,952 |  |  | $ | 17,193 |
Due after one year through five years |  | 41,941 |  |  | 43,735 |
Due after five years through ten years |  | 32,238 |  |  | 33,997 |
Due after ten years |  | 27,185 |  |  | 27,185 |
|  | 118,316 |  |  | 122,110 |
Mortgage-backed securities — issued or guaranteed by U.S. Government agencies or sponsored agencies |  | 1,598,949 |  |  | 1,625,548 |
Total available-for-sale securities |  | $ | 1,717,265 |  |  | $ | 1,747,658 |
Held-to-maturity |  |  |  |
Mortgage-backed securities — issued or guaranteed by U.S. Government agencies or sponsored agencies |  | $ | 133,858 |  |  | $ | 138,622 |
Total held-to-maturity securities |  | $ | 133,858 |  |  | $ | 138,622 |
Schedule of components of loans receivable | The components of loans were summarized as follows:
| September 30, 2020 |  | December 31, 2019
(in thousands) |  |  |
Real estate: |  |  |
Residential 1-4 family | $ | 2,195,093 |  |  | $ | 2,178,135 |
Commercial real estate | 900,912 |  |  | 824,830 |
Home equity line of credit | 1,028,011 |  |  | 1,092,125 |
Residential land | 14,310 |  |  | 14,704 |
Commercial construction | 112,930 |  |  | 70,605 |
Residential construction | 10,281 |  |  | 11,670 |
Total real estate | 4,261,537 |  |  | 4,192,069 |
Commercial | 1,042,435 |  |  | 670,674 |
Consumer | 190,138 |  |  | 257,921 |
Total loans | 5,494,110 |  |  | 5,120,664 |
Deferred fees and discounts | (13,208) |  |  | 512 |
Allowance for credit losses | (91,459) |  |  | (53,355) |
Total loans, net | $ | 5,389,443 |  |  | $ | 5,067,821 |
Schedule of allowance for credit losses | The allowance for credit losses by portfolio segment were as follows:
(in thousands) |  | Residential 1-4 family |  | Commercial real estate |  | Home equity line of credit |  | Residential land |  | Commercial construction |  | Residential construction |  | Commercial loans |  | Consumer loans |  |  |  | Total
Three months ended September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,911 |  |  | $ | 21,100 |  |  | $ | 6,214 |  |  | $ | 356 |  |  | $ | 4,757 |  |  | $ | 14 |  |  | $ | 13,868 |  |  | $ | 31,087 |  |  |  |  | $ | 81,307 |
Charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,727) |  |  | (3,881) |  |  |  |  | (5,608) |
Recoveries |  | 12 |  |  | — |  |  | 50 |  |  | 12 |  |  | — |  |  | — |  |  | 211 |  |  | 1,005 |  |  |  |  | 1,290 |
Provision |  | (286) |  |  | 11,049 |  |  | (390) |  |  | 178 |  |  | 1,282 |  |  | (3) |  |  | 5,840 |  |  | (3,200) |  |  |  |  | 14,470 |
Ending balance |  | $ | 3,637 |  |  | $ | 32,149 |  |  | $ | 5,874 |  |  | $ | 546 |  |  | $ | 6,039 |  |  | $ | 11 |  |  | $ | 18,192 |  |  | $ | 25,011 |  |  |  |  | $ | 91,459 |
Three months ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 2,015 |  |  | $ | 15,811 |  |  | $ | 6,881 |  |  | $ | 537 |  |  | $ | 2,046 |  |  | $ | 2 |  |  | $ | 13,073 |  |  | $ | 18,060 |  |  |  |  | $ | 58,425 |
Charge-offs |  | (7) |  |  | — |  |  | (13) |  |  | — |  |  | — |  |  | — |  |  | (4,900) |  |  | (5,311) |  |  |  |  | (10,231) |
Recoveries |  | 27 |  |  | — |  |  | 4 |  |  | 28 |  |  | — |  |  | — |  |  | 726 |  |  | 746 |  |  |  |  | 1,531 |
Provision |  | (56) |  |  | (396) |  |  | 135 |  |  | (104) |  |  | 196 |  |  | 1 |  |  | (517) |  |  | 4,056 |  |  |  |  | 3,315 |
Ending balance |  | $ | 1,979 |  |  | $ | 15,415 |  |  | $ | 7,007 |  |  | $ | 461 |  |  | $ | 2,242 |  |  | $ | 3 |  |  | $ | 8,382 |  |  | $ | 17,551 |  |  |  |  | $ | 53,040 |
Nine months ended September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, prior to adoption of ASU No. 2016-13 |  | $ | 2,380 |  |  | $ | 15,053 |  |  | $ | 6,922 |  |  | $ | 449 |  |  | $ | 2,097 |  |  | $ | 3 |  |  | $ | 10,245 |  |  | $ | 16,206 |  |  |  |  | $ | 53,355 |
Impact of adopting ASU No. 2016-13 |  | 2,150 |  |  | 208 |  |  | (541) |  |  | (64) |  |  | 289 |  |  | 14 |  |  | 922 |  |  | 16,463 |  |  |  |  | 19,441 |
Charge-offs |  | (7) |  |  | — |  |  | — |  |  | (351) |  |  | — |  |  | — |  |  | (2,795) |  |  | (16,466) |  |  |  |  | (19,619) |
Recoveries |  | 67 |  |  | — |  |  | 56 |  |  | 26 |  |  | — |  |  | — |  |  | 503 |  |  | 2,426 |  |  |  |  | 3,078 |
Provision |  | (953) |  |  | 16,888 |  |  | (563) |  |  | 486 |  |  | 3,653 |  |  | (6) |  |  | 9,317 |  |  | 6,382 |  |  |  |  | 35,204 |
Ending balance |  | $ | 3,637 |  |  | $ | 32,149 |  |  | $ | 5,874 |  |  | $ | 546 |  |  | $ | 6,039 |  |  | $ | 11 |  |  | $ | 18,192 |  |  | $ | 25,011 |  |  |  |  | $ | 91,459 |
Nine months ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,976 |  |  | $ | 14,505 |  |  | $ | 6,371 |  |  | $ | 479 |  |  | $ | 2,790 |  |  | $ | 4 |  |  | $ | 9,225 |  |  | $ | 16,769 |  |  |  |  | $ | 52,119 |
Charge-offs |  | (26) |  |  | — |  |  | (32) |  |  | (4) |  |  | — |  |  | — |  |  | (6,012) |  |  | (15,972) |  |  |  |  | (22,046) |
Recoveries |  | 644 |  |  | — |  |  | 13 |  |  | 42 |  |  | — |  |  | — |  |  | 2,187 |  |  | 2,208 |  |  |  |  | 5,094 |
Provision |  | (615) |  |  | 910 |  |  | 655 |  |  | (56) |  |  | (548) |  |  | (1) |  |  | 2,982 |  |  | 14,546 |  |  |  |  | 17,873 |
Ending balance |  | $ | 1,979 |  |  | $ | 15,415 |  |  | $ | 7,007 |  |  | $ | 461 |  |  | $ | 2,242 |  |  | $ | 3 |  |  | $ | 8,382 |  |  | $ | 17,551 |  |  |  |  | $ | 53,040 |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  | $ | 898 |  |  | $ | 2 |  |  | $ | 322 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,015 |  |  | $ | 454 |  |  |  |  | $ | 2,691 |
Ending balance: collectively evaluated for impairment |  | $ | 1,482 |  |  | $ | 15,051 |  |  | $ | 6,600 |  |  | $ | 449 |  |  | $ | 2,097 |  |  | $ | 3 |  |  | $ | 9,230 |  |  | $ | 15,752 |  |  |  |  | $ | 50,664 |
Financing Receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 2,178,135 |  |  | $ | 824,830 |  |  | $ | 1,092,125 |  |  | $ | 14,704 |  |  | $ | 70,605 |  |  | $ | 11,670 |  |  | $ | 670,674 |  |  | $ | 257,921 |  |  |  |  | $ | 5,120,664 |
Ending balance: individually evaluated for impairment |  | $ | 15,600 |  |  | $ | 1,048 |  |  | $ | 12,073 |  |  | $ | 3,091 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,418 |  |  | $ | 507 |  |  |  |  | $ | 40,737 |
Ending balance: collectively evaluated for impairment |  | $ | 2,162,535 |  |  | $ | 823,782 |  |  | $ | 1,080,052 |  |  | $ | 11,613 |  |  | $ | 70,605 |  |  | $ | 11,670 |  |  | $ | 662,256 |  |  | $ | 257,414 |  |  |  |  | $ | 5,079,927 |
Schedule of allowance for loan commitments | Allowance for loan commitments. The allowance for loan commitments by portfolio segment were as follows:
(in thousands) |  | Home equity line of credit |  | Commercial construction |  | Commercial loans |  | Total |
Three months ended September 30, 2020 |  |  |  |  |  |  |  |  |
Allowance for loan commitments: |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 300 |  |  | $ | 7,500 |  |  | $ | 300 |  |  | $ | 8,100 |  |
Provision |  | — |  |  | (800) |  |  | 300 |  |  | (500) |  |
Ending balance |  | $ | 300 |  |  | $ | 6,700 |  |  | $ | 600 |  |  | $ | 7,600 |  |
Nine months ended September 30, 2020 |  |  |  |  |  |  |  |  |
Allowance for loan commitments: |  |  |  |  |  |  |  |  |
Beginning balance, prior to adoption of ASU No. 2016-13 |  | $ | 392 |  |  | $ | 931 |  |  | $ | 418 |  |  | $ | 1,741 |  |
Impact of adopting ASU No. 2016-13 |  | (92) |  |  | 1,745 |  |  | (94) |  |  | 1,559 |  |
Provision |  | — |  |  | 4,024 |  |  | 276 |  |  | 4,300 |  |
Ending balance |  | $ | 300 |  |  | $ | 6,700 |  |  | $ | 600 |  |  | $ | 7,600 |  |
Schedule of credit risk profile by internally assigned grade for loans | The credit risk profile by vintage date based on payment activity or internally assigned grade for loans was as follows:
|  | Term Loans by Origination Year |  | Revolving Loans |  |
(in thousands) |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 |  | Prior |  | Revolving |  | Converted to term loans |  | Total
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 425,930 |  |  | $ | 242,811 |  |  | $ | 138,155 |  |  | $ | 233,944 |  |  | $ | 201,532 |  |  | $ | 947,343 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,189,715 |
30-59 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,461 |  |  | — |  |  | — |  |  | 2,461 |
60-89 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,028 |  |  | — |  |  | — |  |  | 1,028 |
Greater than 89 days past due |  | — |  |  | — |  |  | — |  |  | 353 |  |  | — |  |  | 1,536 |  |  | — |  |  | — |  |  | 1,889 |
|  | 425,930 |  |  | 242,811 |  |  | 138,155 |  |  | 234,297 |  |  | 201,532 |  |  | 952,368 |  |  | — |  |  | — |  |  | 2,195,093 |
Home equity line of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 991,199 |  |  | 33,800 |  |  | 1,024,999 |
30-59 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 419 |  |  | 349 |  |  | 768 |
60-89 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 158 |  |  | — |  |  | 158 |
Greater than 89 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,287 |  |  | 799 |  |  | 2,086 |
|  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 993,063 |  |  | 34,948 |  |  | 1,028,011 |
Residential land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | 4,606 |  |  | 4,433 |  |  | 1,598 |  |  | 1,600 |  |  | 22 |  |  | 1,751 |  |  | — |  |  | — |  |  | 14,010 |
30-59 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 300 |  |  | — |  |  | — |  |  | 300 |
60-89 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Greater than 89 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | 4,606 |  |  | 4,433 |  |  | 1,598 |  |  | 1,600 |  |  | 22 |  |  | 2,051 |  |  | — |  |  | — |  |  | 14,310 |
Residential construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | 4,368 |  |  | 4,897 |  |  | 386 |  |  | 630 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,281 |
30-59 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
60-89 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Greater than 89 days past due |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | 4,368 |  |  | 4,897 |  |  | 386 |  |  | 630 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,281 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | 25,661 |  |  | 77,454 |  |  | 45,485 |  |  | 10,916 |  |  | 764 |  |  | 423 |  |  | 19,906 |  |  | 3,221 |  |  | 183,830 |
30-59 days past due |  | 387 |  |  | 981 |  |  | 723 |  |  | 239 |  |  | 13 |  |  | — |  |  | 467 |  |  | 131 |  |  | 2,941 |
60-89 days past due |  | 95 |  |  | 717 |  |  | 674 |  |  | 152 |  |  | 5 |  |  | — |  |  | 70 |  |  | 87 |  |  | 1,800 |
Greater than 89 days past due |  | 32 |  |  | 507 |  |  | 411 |  |  | 156 |  |  | 18 |  |  | — |  |  | 359 |  |  | 84 |  |  | 1,567 |
|  | 26,175 |  |  | 79,659 |  |  | 47,293 |  |  | 11,463 |  |  | 800 |  |  | 423 |  |  | 20,802 |  |  | 3,523 |  |  | 190,138 |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 161,130 |  |  | 73,086 |  |  | 63,082 |  |  | 28,685 |  |  | 55,742 |  |  | 154,297 |  |  | 11,000 |  |  | — |  |  | 547,022 |
Special Mention |  | 9,634 |  |  | 38,908 |  |  | 65,840 |  |  | 33,921 |  |  | 68,502 |  |  | 65,431 |  |  | — |  |  | — |  |  | 282,236 |
Substandard |  | — |  |  | 3,165 |  |  | 4,193 |  |  | 1,896 |  |  | 4,461 |  |  | 57,939 |  |  | — |  |  | — |  |  | 71,654 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | 170,764 |  |  | 115,159 |  |  | 133,115 |  |  | 64,502 |  |  | 128,705 |  |  | 277,667 |  |  | 11,000 |  |  | — |  |  | 900,912 |
Commercial construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 11,122 |  |  | 21,322 |  |  | 30,655 |  |  | — |  |  | 5,999 |  |  | — |  |  | 24,200 |  |  | — |  |  | 93,298 |
Special Mention |  | 1,632 |  |  | — |  |  | — |  |  | 18,000 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,632 |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | 12,754 |  |  | 21,322 |  |  | 30,655 |  |  | 18,000 |  |  | 5,999 |  |  | — |  |  | 24,200 |  |  | — |  |  | 112,930 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | 454,219 |  |  | 131,481 |  |  | 91,147 |  |  | 30,680 |  |  | 13,067 |  |  | 37,580 |  |  | 76,449 |  |  | 13,397 |  |  | 848,020 |
Special Mention |  | 36,029 |  |  | 23,458 |  |  | 3,681 |  |  | 7,176 |  |  | 30,864 |  |  | 15,105 |  |  | 32,494 |  |  | 11,221 |  |  | 160,028 |
Substandard |  | 132 |  |  | 9,420 |  |  | 371 |  |  | 4,402 |  |  | 8,547 |  |  | 3,742 |  |  | 6,943 |  |  | 830 |  |  | 34,387 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | 490,380 |  |  | 164,359 |  |  | 95,199 |  |  | 42,258 |  |  | 52,478 |  |  | 56,427 |  |  | 115,886 |  |  | 25,448 |  |  | 1,042,435 |
Total loans |  | $ | 1,134,977 |  |  | $ | 632,640 |  |  | $ | 446,401 |  |  | $ | 372,750 |  |  | $ | 389,536 |  |  | $ | 1,288,936 |  |  | $ | 1,164,951 |  |  | $ | 63,919 |  |  | $ | 5,494,110 |
The credit risk profile by internally assigned grade for loans was as follows:
|  |  |  | December 31, 2019
(in thousands) |  |  |  |  |  |  |  |  |  | Commercial real estate |  | Commercial construction |  | Commercial |  | Total
Grade: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  |  |  |  |  |  |  |  |  | $ | 756,747 |  |  | $ | 68,316 |  |  | $ | 621,657 |  |  | $ | 1,446,720 |
Special mention |  |  |  |  |  |  |  |  |  | 4,451 |  |  | — |  |  | 29,921 |  |  | 34,372 |
Substandard |  |  |  |  |  |  |  |  |  | 63,632 |  |  | 2,289 |  |  | 19,096 |  |  | 85,017 |
Doubtful |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  | — |
Loss |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  |  |  |  |  |  |  |  |  | $ | 824,830 |  |  | $ | 70,605 |  |  | $ | 670,674 |  |  | $ | 1,566,109 |
Schedule of credit risk profile based on payment activity for loans | The credit risk profile based on payment activity for loans was as follows:
(in thousands) |  | 30-59 days past due |  | 60-89 days past due |  | 90 days or more past due |  | Total past due |  | Current |  | Total financing receivables |  | Amortized cost> 90 days and accruing
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  | $ | 2,461 |  |  | $ | 1,028 |  |  | $ | 1,889 |  |  | $ | 5,378 |  |  | $ | 2,189,715 |  |  | $ | 2,195,093 |  |  | $ | — |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 900,912 |  |  | 900,912 |  |  | — |
Home equity line of credit |  | 768 |  |  | 158 |  |  | 2,086 |  |  | 3,012 |  |  | 1,024,999 |  |  | 1,028,011 |  |  | — |
Residential land |  | 300 |  |  | — |  |  | — |  |  | 300 |  |  | 14,010 |  |  | 14,310 |  |  | — |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 112,930 |  |  | 112,930 |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,281 |  |  | 10,281 |  |  | — |
Commercial |  | 1,702 |  |  | 326 |  |  | 105 |  |  | 2,133 |  |  | 1,040,302 |  |  | 1,042,435 |  |  | — |
Consumer |  | 2,941 |  |  | 1,800 |  |  | 1,567 |  |  | 6,308 |  |  | 183,830 |  |  | 190,138 |  |  | — |
Total loans |  | $ | 8,172 |  |  | $ | 3,312 |  |  | $ | 5,647 |  |  | $ | 17,131 |  |  | $ | 5,476,979 |  |  | $ | 5,494,110 |  |  | $ | — |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  | $ | 2,588 |  |  | $ | 290 |  |  | $ | 1,808 |  |  | $ | 4,686 |  |  | $ | 2,173,449 |  |  | $ | 2,178,135 |  |  | $ | — |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 824,830 |  |  | 824,830 |  |  | — |
Home equity line of credit |  | 813 |  |  | — |  |  | 2,117 |  |  | 2,930 |  |  | 1,089,195 |  |  | 1,092,125 |  |  | — |
Residential land |  | — |  |  | — |  |  | 25 |  |  | 25 |  |  | 14,679 |  |  | 14,704 |  |  | — |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 70,605 |  |  | 70,605 |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,670 |  |  | 11,670 |  |  | — |
Commercial |  | 1,077 |  |  | 311 |  |  | 172 |  |  | 1,560 |  |  | 669,114 |  |  | 670,674 |  |  | — |
Consumer |  | 4,386 |  |  | 3,257 |  |  | 2,907 |  |  | 10,550 |  |  | 247,371 |  |  | 257,921 |  |  | — |
Total loans |  | $ | 8,864 |  |  | $ | 3,858 |  |  | $ | 7,029 |  |  | $ | 19,751 |  |  | $ | 5,100,913 |  |  | $ | 5,120,664 |  |  | $ | — |
Schedule of credit risk profile based on nonaccrual loans, accruing loans 90 days or more past due | The credit risk profile based on nonaccrual loans were as follows:
(in thousands) |  | September 30, 2020 |  | December 31, 2019
|  | With a Related ACL |  | Without a Related ACL |  | Total |  | Total
Real estate: |  |  |  |  |  |  |  |
Residential 1-4 family |  | $ | 8,271 |  |  | $ | 1,919 |  |  | $ | 10,190 |  |  | $ | 11,395 |
Commercial real estate |  | 15,965 |  |  | — |  |  | 15,965 |  |  | 195 |
Home equity line of credit |  | 6,246 |  |  | 1,555 |  |  | 7,801 |  |  | 6,638 |
Residential land |  | 410 |  |  | — |  |  | 410 |  |  | 448 |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |
Commercial |  | 758 |  |  | 2,552 |  |  | 3,310 |  |  | 5,947 |
Consumer |  | 4,304 |  |  | — |  |  | 4,304 |  |  | 5,113 |
Total nonaccrual loans |  | $ | 35,954 |  |  | $ | 6,026 |  |  | $ | 41,980 |  |  | $ | 29,736 |
The credit risk profile based on loans whose terms have been modified and accruing interest were as follows:
(in thousands) |  | September 30, 2020 |  | December 31, 2019
Real estate: |  |  |  |
Residential 1-4 family |  | $ | 8,224 |  |  | $ | 9,869 |
Commercial real estate |  | 997 |  |  | 853 |
Home equity line of credit |  | 8,809 |  |  | 10,376 |
Residential land |  | 1,891 |  |  | 2,644 |
Commercial construction |  | — |  |  | — |
Residential construction |  | — |  |  | — |
Commercial |  | 2,531 |  |  | 2,614 |
Consumer |  | 54 |  |  | 57 |
Total troubled debt restructured loans accruing interest |  | $ | 22,506 |  |  | $ | 26,413 |
Schedule of loan modifications | Loan modifications that occurred during the first nine months of 2020 and 2019 were as follows:
Loans modified as a TDR |  | Three months ended September 30, 2020 |  | Nine months ended September 30, 2020
(dollars in thousands) |  | Number of contracts |  | Outstanding recorded investment (as of period end)1 |  | Related allowance (as of period end) |  | Number of contracts |  | Outstanding recorded investment (as of period end)1 |  | Related allowance (as of period end)
Troubled debt restructurings |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  | — |  |  | $ | — |  |  | $ | — |  |  | 1 |  |  | $ | 146 |  |  | $ | 7 |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 16,149 |  |  | 4,019 |
Home equity line of credit |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 22 |  |  | 1 |
Residential land |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 228 |  |  | 15 |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial |  | 2 |  |  | 52 |  |  | 45 |  |  | 5 |  |  | 207 |  |  | 180 |
Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | 2 |  |  | $ | 52 |  |  | $ | 45 |  |  | 12 |  |  | $ | 16,752 |  |  | $ | 4,222 |
|  | Three months ended September 30, 2019 |  | Nine months ended September 30, 2019
(dollars in thousands) |  | Number of contracts |  | Outstanding recorded investment (as of period end)1 |  | Related allowance (as of period end) |  | Number of contracts |  | Outstanding recorded investment (as of period end)1 |  | Related allowance (as of period end)
Troubled debt restructurings |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  | 1 |  |  | $ | 324 |  |  | $ | — |  |  | 10 |  |  | $ | 1,563 |  |  | $ | 165 |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home equity line of credit |  | — |  |  | — |  |  | — |  |  | 3 |  |  | 429 |  |  | 85 |
Residential land |  | 1 |  |  | 350 |  |  | — |  |  | 3 |  |  | 1,169 |  |  | — |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial |  | 3 |  |  | 275 |  |  | 58 |  |  | 6 |  |  | 1,761 |  |  | 218 |
Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
|  | 5 |  |  | $ | 949 |  |  | $ | 58 |  |  | 22 |  |  | $ | 4,922 |  |  | $ | 468 |
1 T he period end balances reflect all paydowns and charge-offs since the modification period. TDRs fully paid off, charged-off, or foreclosed upon by period end are not included.
Schedule of collateral-dependent loans | Loans considered collateral-dependent were as follows:
September 30, 2020 |  | Amortized cost |  | Collateral type
(in thousands) |  |  |  |
Real estate: |  |  |  |
Residential 1-4 family |  | $ | 2,057 |  |  | Residential real estate property
Home equity line of credit |  | 1,555 |  |  | Residential real estate property
Commercial construction |  | — |  |  |
Total real estate |  | 3,612 |  |  |
Commercial |  | — |  |  |
Total |  | $ | 3,612 |  |  |
The total carrying amount and the total unpaid principal balance of impaired loans were as follows:
|  | December 31, 2019 |  | Three months ended September 30, 2019 |  | Nine months ended September 30, 2019
(in thousands) |  | Recorded investment |  | Unpaid principal balance |  | Related allowance |  | Average recorded investment |  | Interest income recognized* |  | Average recorded investment |  | Interest income recognized*
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  | $ | 6,817 |  |  | $ | 7,207 |  |  | $ | — |  |  | $ | 8,562 |  |  | $ | 175 |  |  | $ | 8,515 |  |  | $ | 422 |
Commercial real estate |  | 195 |  |  | 200 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home equity line of credit |  | 1,984 |  |  | 2,135 |  |  | — |  |  | 1,797 |  |  | 12 |  |  | 2,091 |  |  | 78 |
Residential land |  | 3,091 |  |  | 3,294 |  |  | — |  |  | 3,205 |  |  | 40 |  |  | 2,507 |  |  | 90 |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial |  | 1,948 |  |  | 2,285 |  |  | — |  |  | 4,812 |  |  | 239 |  |  | 4,470 |  |  | 239 |
Consumer |  | 2 |  |  | 2 |  |  | — |  |  | 21 |  |  | 4 |  |  | 27 |  |  | 4 |
|  | $ | 14,037 |  |  | $ | 15,123 |  |  | $ | — |  |  | $ | 18,397 |  |  | $ | 470 |  |  | $ | 17,610 |  |  | $ | 833 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  | $ | 8,783 |  |  | $ | 8,835 |  |  | $ | 898 |  |  | $ | 8,296 |  |  | $ | 86 |  |  | $ | 8,377 |  |  | $ | 265 |
Commercial real estate |  | 853 |  |  | 853 |  |  | 2 |  |  | 881 |  |  | 9 |  |  | 894 |  |  | 28 |
Home equity line of credit |  | 10,089 |  |  | 10,099 |  |  | 322 |  |  | 11,332 |  |  | 143 |  |  | 11,606 |  |  | 425 |
Residential land |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 36 |  |  | — |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial |  | 6,470 |  |  | 6,470 |  |  | 1,015 |  |  | 8,330 |  |  | 38 |  |  | 8,026 |  |  | 94 |
Consumer |  | 505 |  |  | 505 |  |  | 454 |  |  | 556 |  |  | 12 |  |  | 301 |  |  | 14 |
|  | $ | 26,700 |  |  | $ | 26,762 |  |  | $ | 2,691 |  |  | $ | 29,395 |  |  | $ | 288 |  |  | $ | 29,240 |  |  | $ | 826 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential 1-4 family |  | $ | 15,600 |  |  | $ | 16,042 |  |  | $ | 898 |  |  | $ | 16,858 |  |  | $ | 261 |  |  | $ | 16,892 |  |  | $ | 687 |
Commercial real estate |  | 1,048 |  |  | 1,053 |  |  | 2 |  |  | 881 |  |  | 9 |  |  | 894 |  |  | 28 |
Home equity line of credit |  | 12,073 |  |  | 12,234 |  |  | 322 |  |  | 13,129 |  |  | 155 |  |  | 13,697 |  |  | 503 |
Residential land |  | 3,091 |  |  | 3,294 |  |  | — |  |  | 3,205 |  |  | 40 |  |  | 2,543 |  |  | 90 |
Commercial construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial |  | 8,418 |  |  | 8,755 |  |  | 1,015 |  |  | 13,142 |  |  | 277 |  |  | 12,496 |  |  | 333 |
Consumer |  | 507 |  |  | 507 |  |  | 454 |  |  | 577 |  |  | 16 |  |  | 328 |  |  | 18 |
|  | $ | 40,737 |  |  | $ | 41,885 |  |  | $ | 2,691 |  |  | $ | 47,792 |  |  | $ | 758 |  |  | $ | 46,850 |  |  | $ | 1,659 |
* Since loan was classified as impaired.
Schedule of amortized intangible assets | Changes in the carrying value of MSRs were as follows:
(in thousands) |  | Gross carrying amount 1 |  | Accumulated amortization |  | Valuation allowance |  | Net carrying amount
September 30, 2020 |  | $ | 25,024 |  |  | $ | (15,089) |  |  | $ | (382) |  |  | $ | 9,553 |
December 31, 2019 |  | 21,543 |  |  | (12,442) |  |  | — |  |  | 9,101 |
1 Reflects impact of loans paid in full Changes related to MSRs were as follows:
|  | Three months ended September 30, |  | Nine months ended September 30
(in thousands) |  | 2020 |  | 2019 |  | 2020 |  | 2019
Mortgage servicing rights |  |  |  |  |  |  |  |
Beginning balance |  | $ | 9,911 |  |  | $ | 8,103 |  |  | $ | 9,101 |  |  | $ | 8,062 |
Amount capitalized |  | 1,119 |  |  | 995 |  |  | 3,481 |  |  | 1,857 |
Amortization |  | (1,095) |  |  | (531) |  |  | (2,647) |  |  | (1,352) |
Other-than-temporary impairment |  | — |  |  | — |  |  | — |  |  | — |
Carrying amount before valuation allowance |  | 9,935 |  |  | 8,567 |  |  | 9,935 |  |  | 8,567 |
Valuation allowance for mortgage servicing rights |  |  |  |  |  |  |  |
Beginning balance |  | 264 |  |  | — |  |  | — |  |  | — |
Provision |  | 118 |  |  | — |  |  | 382 |  |  | — |
Other-than-temporary impairment |  | — |  |  | — |  |  | — |  |  | — |
Ending balance |  | 382 |  |  | — |  |  | 382 |  |  | — |
Net carrying value of mortgage servicing rights |  | $ | 9,553 |  |  | $ | 8,567 |  |  | $ | 9,553 |  |  | $ | 8,567 |
Schedule of key assumptions used in estimating fair value | Key assumptions used in estimating the fair value of ASB’s MSRs used in the impairment analysis were as follows:
(dollars in thousands) |  | September 30, 2020 |  | December 31, 2019
Unpaid principal balance |  | $ | 1,456,434 |  |  | $ | 1,276,437 |
Weighted average note rate |  | 3.77 | % |  | 3.96 | %
Weighted average discount rate |  | 9.3 | % |  | 9.3 | %
Weighted average prepayment speed |  | 17.8 | % |  | 11.4 | %
The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a nonrecurring basis:
|  |  |  |  |  |  |  | Significant unobservable input value (1)
($ in thousands) |  | Fair value |  | Valuation technique |  | Significant unobservable input |  | Range |  | Weighted Average
September 30, 2020 |  |  |  |  |  |  |  |  |  |
Mortgage servicing rights |  | $ | 6,260 |  |  | Discounted cash flow |  | Prepayment Speed |  | 11.2% - 21.3% |  | 17.5 | %
|  |  |  |  |  | Discount rate |  | 9.3 | % |  | 9.3 | %
December 31, 2019 |  |  |  |  |  |  |  |  |  |
Residential land |  | $ | 25 |  |  | Fair value of property or collateral |  | Appraised value less 7% selling cost |  | N/A (2) |  | N/A (2)
Total loans |  | $ | 25 |  |  |  |  |  |  |  |  |
(1) Represents percent of outstanding principal balance. (2) N/A - Not applicable. There is one asset in each fair value measurement type.
Schedule of sensitivity analysis of fair value, transferor's interests in transferred financial assets | The sensitivity analysis of fair value of MSRs to hypothetical adverse changes of 25 and 50 basis points in certain key assumptions was as follows:
(dollars in thousands) |  | September 30, 2020 |  | December 31, 2019
Prepayment rate: |  |  |  |
25 basis points adverse rate change |  | $ | (826) |  |  | $ | (950) |
50 basis points adverse rate change |  | (1,524) |  |  | (1,947) |
Discount rate: |  |  |  |
25 basis points adverse rate change |  | (65) |  |  | (102) |
50 basis points adverse rate change |  | (129) |  |  | (202) |
Schedule of securities sold under agreements to repurchase | The following tables present information about the securities sold under agreements to repurchase, including the related collateral received from or pledged to counterparties:
(in millions) |  | Gross amount of recognized liabilities |  | Gross amount offset in the Balance Sheets |  | Net amount of liabilities presented in the Balance Sheets
Repurchase agreements |  |  |  |  |  |
September 30, 2020 |  | $ | 96 |  |  | $ | — |  |  | $ | 96 |
December 31, 2019 |  | 115 |  |  | — |  |  | 115 |
|  | Gross amount not offset in the Balance Sheets
(in millions) |  | Net amount of liabilities presented in the Balance Sheets |  | Financial instruments |  | Cash collateral pledged
Commercial account holders |  |  |  |  |  |
September 30, 2020 |  | $ | 96 |  |  | $ | 116 |  |  | $ | — |
December 31, 2019 |  | 115 |  |  | 130 |  |  | — |
Schedule of notional and fair value of derivatives | The notional amount and fair value of ASB’s derivative financial instruments were as follows:
|  | September 30, 2020 |  | December 31, 2019
(in thousands) |  | Notional amount |  | Fair value |  | Notional amount |  | Fair value
Interest rate lock commitments |  | $ | 129,806 |  |  | $ | 5,271 |  |  | $ | 23,171 |  |  | $ | 297 |
Forward commitments |  | 104,500 |  |  | (243) |  |  | 29,383 |  |  | (42) |
Schedule of derivative financial instruments | ASB’s derivative financial instruments, their fair values and balance sheet location were as follows:
Derivative Financial Instruments Not Designated as Hedging Instruments 1 |  | September 30, 2020 |  | December 31, 2019
(in thousands) |  | Asset derivatives |  | Liability derivatives |  | Asset derivatives |  | Liability derivatives
Interest rate lock commitments |  | $ | 5,271 |  |  | $ | — |  |  | $ | 297 |  |  | $ | — |
Forward commitments |  | — |  |  | 243 |  |  | 3 |  |  | 45 |
|  | $ | 5,271 |  |  | $ | 243 |  |  | $ | 300 |  |  | $ | 45 |
1 Asset derivatives are included in other assets and liability derivatives are included in other liabilities in the balance sheets.
Schedule of derivative financial instruments and net gain or loss | The following table presents ASB’s derivative financial instruments and the amount and location of the net gains or losses recognized in ASB’s statements of income:
Derivative Financial Instruments Not Designated as Hedging Instruments |  | Location of net gains (losses) recognized in the Statements of Income |  | Three months ended September 30, |  | Nine months ended September 30
(in thousands) |  |  | 2020 |  | 2019 |  | 2020 |  | 2019
Interest rate lock commitments |  | Mortgage banking income |  | $ | 2,930 |  |  | $ | (3) |  |  | $ | 4,974 |  |  | $ | 379 |
Forward commitments |  | Mortgage banking income |  | 44 |  |  | 39 |  |  | (201) |  |  | (33) |
|  |  |  | $ | 2,974 |  |  | $ | 36 |  |  | $ | 4,773 |  |  | $ | 346 |

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