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Loans and Allowance for Credit Losses

6 Months Ended

Jun. 30, 2025

Loans and Leases Receivable Disclosure [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure

Loans and Leases and Allowance for Credit Losses

Loans and leases are presented in the Consolidated Statements of Financial Condition net of deferred fees and costs, and discounts related to purchased loans. Net deferred fees were $17.3 million and $14.7 million as of June 30, 2025 and December 31, 2024, respectively, and discounts on purchased loans from acquisitions were $26.4 million and $18.9 million as of June 30, 2025 and December 31, 2024, respectively. The following table provides outstanding balances related to each of our loan types:

 

															June 30, 2025																		December 31, 2024
															(dollars in thousands)
Commercial, financial, agricultural and other															$	1,955,333																	$	1,677,989
Time and demand															1,255,560																		1,133,595
Commercial credit cards															12,581																		11,718
Equipment finance															573,810																		427,320
Time and demand other															113,382																		105,356
Real estate construction															448,152																		483,384
Construction other															424,437																		475,367
Construction residential															23,715																		8,017
Residential real estate															2,390,275																		2,341,703
Residential first lien															1,691,200																		1,670,547
Residential junior lien/home equity															699,075																		671,156
Commercial real estate															3,366,267																		3,124,704
Multifamily															644,970																		597,145
Non-owner occupied															1,948,160																		1,804,950
Owner occupied															773,137																		722,609
Loans to individuals															1,410,788																		1,355,974
Automobile and recreational vehicles															1,339,660																		1,280,645
Consumer credit cards															9,293																		9,865
Consumer other															61,835																		65,464
Total loans and leases															$	9,570,815																	$	8,983,754

First Commonwealth’s loan portfolio includes five primary loan categories. When calculating the allowance for credit losses these categories are classified into fourteen portfolio segments. The composition of loans by portfolio segment includes:

Commercial, financial, agricultural and other

Time & Demand - Consists primarily of commercial and industrial loans. This category consists of loans that are typically cash flow dependent and therefore have different risk and loss characteristics than other commercial loans. Loans in this category include revolving and term structures with fixed and variable interest rates. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.

Commercial Credit Cards - Consists of unsecured credit cards for commercial customers. These commercial credit cards have separate characteristics outside of normal commercial non-real estate loans, as they tend to have shorter overall duration. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.

Equipment Finance - Consists of loans and leases to finance the purchase of equipment for commercial customers. The risk and loss characteristics are unique for this group due to the type of collateral. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.

Time & Demand Other - Consists primarily of loans to state and political subdivisions and other commercial loans that have different characteristics than loans in the Time and Demand category. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of household debt to income and economic conditions measured by GDP.

Real estate construction

Construction Other - Consists of construction loans to commercial builders and developers and are secured by the properties under development.

Construction Residential - Consists of loans to finance the construction of residential properties during the construction period. Borrowers are typically individuals who will occupy the completed single family property.

The risk and loss characteristics of these two construction categories are different than other real estate secured categories due to the collateral being at various stages of completion. The nature of the project and type of borrower of the two construction categories provides for unique risk and loss characteristics for each category. The primary macroeconomic drivers for estimating credit losses for construction loans include forecasts of national unemployment and measures of completed construction projects.

Residential real estate

Residential first lien - Consists of loans with collateral of 1-4 family residencies with a senior lien position. The risk and loss characteristics are unique for this group because the collateral for these loans are the borrower’s primary residence. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and residential property values.

Residential Junior Lien/Home Equity - Consists of loans with collateral of 1-4 family residencies with an open end line of credit or junior lien position. The junior lien position for the majority of these loans provides a higher risk of loss than other residential real estate loans. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and residential property values.

Commercial real estate

Multifamily - Consists of loans secured by commercial multifamily properties. Real estate related to rentals to consumers provide unique risk and loss characteristics. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of commercial real estate values and national unemployment.

Non-owner Occupied - Consists of loans secured by non-owner occupied commercial real estate and provides different loss characteristics than other real estate categories. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.

Owner Occupied - Consists of loans secured by owner occupied commercial real estate properties. The risk and loss characteristics of this category were considered different than other real estate categories because it is owner occupied and would impact the ability to conduct business. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP.

Loans to individuals

Automobile and Recreational Vehicles - Consists of both direct and indirect loans with automobiles and recreational vehicles held as collateral. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and automobile retention value.

Consumer Credit Cards – Consists of unsecured consumer credit cards. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and economic conditions measured by GDP.

Other Consumer - Consists of lines of credit, student loans and other consumer loans, not secured by real estate or autos. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and retail sales.

Calculation of the Allowance for Credit Losses

The allowance for credit losses is calculated by pooling loans of similar credit risk characteristics and applying a discounted cash flow methodology after incorporating probability of default and loss given default estimates. Probability of default represents an estimate of the likelihood of default, and loss given default measures the expected loss upon default. Inputs impacting the expected losses include a forecast of macroeconomic factors, using a weighted forecast from a nationally recognized firm. Our model incorporates a one-year forecast of macroeconomic factors, after which the factors revert back to the historical mean over a one-year period. The most significant macroeconomic factor used in estimating credit losses is the

national unemployment rate. The forecasted value for national unemployment at the beginning of the forecast period was 4.21%, and during the one-year forecast period it was projected to average 5.02%, with a peak of 5.42%.

Credit Quality Information

As part of the on-going monitoring of credit quality within the loan portfolio, the following credit worthiness categories are used in grading our loans:

Pass						Acceptable levels of risk exist in the relationship. Includes all loans not classified as OAEM, substandard or doubtful.
Other Assets Especially Mentioned (OAEM)						Potential weaknesses that deserve management’s close attention. The potential weaknesses may result in deterioration of the repayment prospects or weaken the Company’s credit position at some future date. The credit risk may be relatively minor, yet constitute an undesirable risk in light of the circumstances surrounding the specific credit. No loss of principal or interest is expected.
Substandard						Well-defined weakness or a weakness that jeopardizes the repayment of the debt. A loan may be classified as substandard as a result of deterioration of the borrower’s financial condition and repayment capacity. Loans for which repayment plans have not been met or collateral equity margins do not protect the Company may also be classified as substandard.
Doubtful						Loans with the characteristics of substandard loans with the added characteristic that collection or liquidation in full, on the basis of presently existing facts and conditions, is highly improbable.

The Company’s internal creditworthiness grading system provides a measurement of credit risk based primarily on an evaluation of the borrower’s cash flow and collateral. Category ratings are reviewed each quarter, at which time management analyzes the results, as well as other external statistics and factors related to loan performance.

The following tables represent our credit risk profile by creditworthiness category:

			June 30, 2025
									Non-Pass
			Pass						OAEM						Substandard						Doubtful						Loss						Total Non-Pass						Total
			(dollars in thousands)
Commercial, financial, agricultural and other			$	1,833,012					$	56,242					$	66,079					$	—					$	—					$	122,321					$	1,955,333
Time and demand			1,136,061						55,574						63,925						—						—						119,499						1,255,560
Commercial credit cards			12,581						—						—						—						—						—						12,581
Equipment finance			570,991						665						2,154						—						—						2,819						573,810
Time and demand other			113,379						3						—						—						—						3						113,382
Real estate construction			438,264						6,773						3,115						—						—						9,888						448,152
Construction other			415,613						6,773						2,051						—						—						8,824						424,437
Construction residential			22,651						—						1,064						—						—						1,064						23,715
Residential real estate			2,374,017						3,736						12,522						—						—						16,258						2,390,275
Residential first lien			1,679,307						3,736						8,157						—						—						11,893						1,691,200
Residential junior lien/home equity			694,710						—						4,365						—						—						4,365						699,075
Commercial real estate			3,260,110						58,131						48,026						—						—						106,157						3,366,267
Multifamily			623,524						20,447						999						—						—						21,446						644,970
Non-owner occupied			1,904,275						21,213						22,672						—						—						43,885						1,948,160
Owner occupied			732,311						16,471						24,355						—						—						40,826						773,137
Loans to individuals			1,410,510						—						278						—						—						278						1,410,788
Automobile and recreational vehicles			1,339,390						—						270						—						—						270						1,339,660
Consumer credit cards			9,293						—						—						—						—						—						9,293
Consumer other			61,827						—						8						—						—						8						61,835
Total loans and leases			$	9,315,913					$	124,882					$	130,020					$	—					$	—					$	254,902					$	9,570,815

 

			December 31, 2024
									Non-Pass
			Pass						OAEM						Substandard						Doubtful						Loss						Total Non-Pass						Total
			(dollars in thousands)
Commercial, financial, agricultural and other			$	1,579,704					$	65,892					$	32,393					$	—					$	—					$	98,285					$	1,677,989
Time and demand			1,037,723						64,757						31,115						—						—						95,872						1,133,595
Commercial credit cards			11,718						—						—						—						—						—						11,718
Equipment finance			424,911						1,131						1,278						—						—						2,409						427,320
Time and demand other			105,352						4						—						—						—						4						105,356
Real estate construction			480,675						180						2,529						—						—						2,709						483,384
Construction other			472,658						180						2,529						—						—						2,709						475,367
Construction residential			8,017						—						—						—						—						—						8,017
Residential real estate			2,328,571						1,297						11,835						—						—						13,132						2,341,703
Residential first lien			1,661,868						1,297						7,382						—						—						8,679						1,670,547
Residential junior lien/home equity			666,703						—						4,453						—						—						4,453						671,156
Commercial real estate			3,014,905						60,510						49,289						—						—						109,799						3,124,704
Multifamily			578,725						18,346						74						—						—						18,420						597,145
Non-owner occupied			1,754,255						21,869						28,826						—						—						50,695						1,804,950
Owner occupied			681,925						20,295						20,389						—						—						40,684						722,609
Loans to individuals			1,355,724						—						250						—						—						250						1,355,974
Automobile and recreational vehicles			1,280,498						—						147						—						—						147						1,280,645
Consumer credit cards			9,865						—						—						—						—						—						9,865
Consumer other			65,361						—						103						—						—						103						65,464
Total loans and leases			$	8,759,579					$	127,879					$	96,296					$	—					$	—					$	224,175					$	8,983,754

The following table summarizes the loan risk rating category by loan type including term loans on an amortized cost basis by origination year:

			June 30, 2025
			Term Loans																																				Revolving Loans
			2025						2024						2023						2022						2021						Prior												Total
			(dollars in thousands)
Time and demand			$	70,892					$	146,514					$	113,962					$	100,819					$	77,765					$	102,380					$	643,228					$	1,255,560
Pass			69,257						146,078						110,239						93,731						58,221						95,476						563,059						1,136,061
OAEM			1,635						309						1,228						3,153						10,878						3,255						35,116						55,574
Substandard			—						127						2,495						3,935						8,666						3,649						45,053						63,925
Gross charge-offs			—						—						(230)						(760)						(333)						(1,673)						(343)						(3,339)
Gross recoveries			—						—						—						402						—						550						2,850						3,802
Commercial credit cards			—						—						—						—						—						—						12,581						12,581
Pass			—						—						—						—						—						—						12,581						12,581
Gross charge-offs			—						—						—						—						—						—						(124)						(124)
Gross recoveries			—						—						—						—						—						—						22						22
Equipment finance			203,989						228,262						108,888						32,671						—						—						—						573,810
Pass			203,989						227,464						107,819						31,719						—						—						—						570,991
OAEM			—						315						129						221						—						—						—						665
Substandard			—						483						940						731						—						—						—						2,154
Gross charge-offs			—						(245)						(157)						(724)						—						—						—						(1,126)
Gross recoveries			—						7						133						282						—						—						—						422

			June 30, 2025
			Term Loans																																				Revolving Loans
			2025						2024						2023						2022						2021						Prior												Total
			(dollars in thousands)
Time and demand other			5,377						11,258						10,617						4,424						15,465						56,482						9,759						113,382
Pass			5,377						11,258						10,617						4,424						15,465						56,482						9,756						113,379
OAEM			—						—						—						—						—						—						3						3
Gross charge-offs			—						—						—						—						—						—						(833)						(833)
Gross recoveries			—						—						—						—						—						1						120						121
Construction other			41,248						62,383						183,400						65,712						45,455						23,606						2,633						424,437
Pass			41,248						62,383						183,400						64,994						37,349						23,606						2,633						415,613
OAEM			—						—						—						178						6,595						—						—						6,773
Substandard			—						—						—						540						1,511						—						—						2,051
Gross charge-offs			—						—						—						—						—						—						—						—
Gross recoveries			—						—						—						—						—						—						—						—
Construction residential			5,642						8,972						2,224						3,521						2,761						27						568						23,715
Pass			5,642						8,972						2,224						3,521						1,697						27						568						22,651
OAEM			—						—						—						—						—						—						—						—
Substandard			—						—						—						—						1,064						—						—						1,064
Gross charge-offs			—						—						—						—						—						—						—						—
Gross recoveries			—						—						—						—						—						—						—						—
Residential first lien			37,827						57,399						155,571						365,513						464,071						608,479						2,340						1,691,200
Pass			37,827						57,380						152,912						362,891						462,247						603,778						2,272						1,679,307
OAEM			—						—						—						1,644						173						1,851						68						3,736
Substandard			—						19						2,659						978						1,651						2,850						—						8,157
Gross charge-offs			—						—						(91)						(5)						(8)						(4)						—						(108)
Gross recoveries			—						—						—						—						—						42						—						42
Residential junior lien/home equity			22,517						19,991						50,084						53,931						34,681						5,779						512,092						699,075
Pass			22,517						19,991						50,073						53,856						34,681						5,584						508,008						694,710
Substandard			—						—						11						75						—						195						4,084						4,365
Gross charge-offs			—						—						—						—						—						—						(118)						(118)
Gross recoveries			—						—						—						—						—						2						139						141
Multifamily			11,354						27,920						31,419						266,676						128,405						177,549						1,647						644,970
Pass			11,354						27,920						31,419						252,666						123,357						175,458						1,350						623,524
OAEM			—						—						—						14,010						5,048						1,092						297						20,447
Substandard			—						—						—						—						—						999						—						999
Gross charge-offs			—						—						—						—						—						—						—						—
Gross recoveries			—						—						—						—						—						—						—						—
Non-owner occupied			119,701						110,015						237,294						450,464						205,252						811,781						13,653						1,948,160
Pass			119,701						110,015						237,294						438,277						201,908						783,516						13,564						1,904,275
OAEM			—						—						—						8,773						3,344						9,096						—						21,213
Substandard			—						—						—						3,414						—						19,169						89						22,672
Gross charge-offs			—						—						—						—						—						(875)						—						(875)
Gross recoveries			—						—						—						—						—						115						—						115
Owner occupied			48,654						82,638						117,075						150,153						138,395						222,384						13,838						773,137
Pass			48,654						77,647						112,572						138,474						135,034						206,566						13,364						732,311
OAEM			—						610						2,370						5,825						3,214						4,325						127						16,471
Substandard			—						4,381						2,133						5,854						147						11,493						347						24,355
Gross charge-offs			—						(130)						(126)						(957)						—						—						—						(1,213)
Gross recoveries			—						—						—						—						—						52						—						52

			June 30, 2025
			Term Loans																																				Revolving Loans
			2025						2024						2023						2022						2021						Prior												Total
			(dollars in thousands)
Automobile and recreational vehicles			292,556						343,161						264,788						259,959						116,750						62,446						—						1,339,660
Pass			292,556						343,108						264,703						259,886						116,712						62,425						—						1,339,390
Substandard			—						53						85						73						38						21						—						270
Gross charge-offs			—						(658)						(1,034)						(1,241)						(477)						(140)						—						(3,550)
Gross recoveries			—						151						373						588						269						247						—						1,628
Consumer credit cards			—						—						—						—						—						—						9,293						9,293
Pass			—						—						—						—						—						—						9,293						9,293
Gross charge-offs			—						—						—						—						—						—						(169)						(169)
Gross recoveries			—						—						—						—						—						—						48						48
Consumer other			3,543						6,352						3,218						1,833						9,147						2,564						35,178						61,835
Pass			3,543						6,352						3,218						1,833						9,141						2,564						35,176						61,827
Substandard			—						—						—						—						6						—						2						8
Gross charge-offs			—						(50)						(108)						(46)						(68)						(1)						(708)						(981)
Gross recoveries			—						—						2						1						21						22						141						187
Total loans and leases			$	863,300					$	1,104,865					$	1,278,540					$	1,755,676					$	1,238,147					$	2,073,477					$	1,256,810					$	9,570,815
Total charge-offs			$	—					$	(1,083)					$	(1,746)					$	(3,733)					$	(886)					$	(2,693)					$	(2,295)					$	(12,436)
Total recoveries			$	—					$	158					$	508					$	1,273					$	290					$	1,031					$	3,320					$	6,580

			December 31, 2024
			Term Loans																																				Revolving Loans
			2024						2023						2022						2021						2020						Prior												Total
			(dollars in thousands)
Time and demand			$	144,084					$	115,113					$	101,483					$	80,688					$	47,378					$	67,103					$	577,746					$	1,133,595
Pass			142,872						107,764						96,068						60,244						44,645						56,393						529,737						1,037,723
OAEM			1,212						2,696						3,327						11,963						1,881						4,362						39,316						64,757
Substandard			—						4,653						2,088						8,481						852						6,348						8,693						31,115
Gross charge-offs			—						(17)						(45)						(271)						(658)						(4,380)						(5,760)						(11,131)
Gross recoveries			—						—						1						—						208						197						29						435
Commercial credit cards			—						—						—						—						—						—						11,718						11,718
Pass			—						—						—						—						—						—						11,718						11,718
Gross charge-offs			—						—						—						—						—						—						(251)						(251)
Gross recoveries			—						—						—						—						—						—						6						6
Equipment finance			256,015						129,463						41,842						—						—						—						—						427,320
Pass			255,572						128,560						40,779						—						—						—						—						424,911
OAEM			443						267						421						—						—						—						—						1,131
Substandard			—						636						642						—						—						—						—						1,278
Gross charge-offs			(59)						(984)						(977)						—						—						—						—						(2,020)
Gross recoveries			—						98						76						—						—						—						—						174
Time and demand other			10,746						10,813						4,561						16,526						18,435						41,261						3,014						105,356
Pass			10,746						10,813						4,561						16,526						18,435						41,261						3,010						105,352
OAEM			—						—						—						—						—						—						4						4
Gross charge-offs			—						—						—						—						—						—						(2,110)						(2,110)
Gross recoveries			—						—						—						—						—						10						188						198

			December 31, 2024
			Term Loans																																				Revolving Loans
			2024						2023						2022						2021						2020						Prior												Total
			(dollars in thousands)
Construction other			54,109						195,536						136,010						62,890						7,030						18,766						1,026						475,367
Pass			54,109						195,536						134,812						61,379						7,030						18,766						1,026						472,658
OAEM			—						—						180						—						—						—						—						180
Substandard			—						—						1,018						1,511						—						—						—						2,529
Gross charge-offs			—						—						(588)						(504)						—						—						—						(1,092)
Gross recoveries			—						—						—						—						—						6						—						6
Construction residential			1,743						3,366						1,740						1,140						—						28						—						8,017
Pass			1,743						3,366						1,740						1,140						—						28						—						8,017
Gross charge-offs			—						—						—						—						—						—						—						—
Gross recoveries			—						—						—						—						—						—						—						—
Residential first lien			47,504						147,678						369,890						475,231						296,971						331,368						1,905						1,670,547
Pass			47,504						145,898						369,111						473,418						296,170						327,934						1,833						1,661,868
OAEM			—						—						—						255						345						625						72						1,297
Substandard			—						1,780						779						1,558						456						2,809						—						7,382
Gross charge-offs			—						(108)						(1)						(20)						(1)						(61)						—						(191)
Gross recoveries			—						—						—						—						—						168						—						168
Residential junior lien/home equity			21,770						53,985						58,662						37,644						1,163						5,406						492,526						671,156
Pass			21,770						53,974						58,587						37,644						1,163						5,207						488,358						666,703
Substandard			—						11						75						—						—						199						4,168						4,453
Gross charge-offs			—						—						(1)						—						—						—						(291)						(292)
Gross recoveries			—						—						—						—						—						32						170						202
Multifamily			25,006						6,978						235,374						141,970						79,271						108,059						487						597,145
Pass			25,006						6,978						222,965						136,872						78,844						107,573						487						578,725
OAEM			—						—						12,409						5,098						427						412						—						18,346
Substandard			—						—						—						—						—						74						—						74
Gross charge-offs			—						—						—						—						—						—						—						—
Gross recoveries			—						—						—						—						—						—						—						—
Non-owner occupied			120,201						206,496						435,072						182,234						147,034						702,907						11,006						1,804,950
Pass			120,201						203,543						424,778						181,993						136,219						676,580						10,941						1,754,255
OAEM			—						—						10,294						241						1,641						9,693						—						21,869
Substandard			—						2,953						—						—						9,174						16,634						65						28,826
Gross charge-offs			—						—						(50)						—						(3,761)						(3,327)						—						(7,138)
Gross recoveries			—						—						—						—						—						59						—						59
Owner occupied			64,019						112,272						152,714						145,807						58,919						176,674						12,204						722,609
Pass			62,968						110,539						139,937						139,644						57,309						161,208						10,320						681,925
OAEM			—						876						7,002						6,129						198						4,260						1,830						20,295
Substandard			1,051						857						5,775						34						1,412						11,206						54						20,389
Gross charge-offs			—						—						(141)						(136)						(1,050)						(163)						(50)						(1,540)
Gross recoveries			—						—						—						28						—						49						41						118
Automobile and recreational vehicles			403,819						316,774						321,803						152,084						71,682						14,483						—						1,280,645
Pass			403,803						316,734						321,776						152,052						71,674						14,459						—						1,280,498
Substandard			16						40						27						32						8						24						—						147
Gross charge-offs			(310)						(1,826)						(3,223)						(1,275)						(525)						(452)						—						(7,611)
Gross recoveries			36						415						844						468						296						351						—						2,410
Consumer credit cards			—						—						—						—						—						—						9,865						9,865
Pass			—						—						—						—						—						—						9,865						9,865
Gross charge-offs			—						—						—						—						—						—						(428)						(428)
Gross recoveries			—						—						—						—						—						—						96						96

			December 31, 2024
			Term Loans																																				Revolving Loans
			2024						2023						2022						2021						2020						Prior												Total
			(dollars in thousands)
Consumer other			7,878						4,351						2,530						10,325						642						2,291						37,447						65,464
Pass			7,878						4,351						2,530						10,323						642						2,291						37,346						65,361
Substandard			—						—						—						2						—						—						101						103
Gross charge-offs			(17)						(109)						(93)						(102)						(20)						(35)						(1,248)						(1,624)
Gross recoveries			—						—						14						21						16						111						214						376
Total loans and leases			$	1,156,894					$	1,302,825					$	1,861,681					$	1,306,539					$	728,525					$	1,468,346					$	1,158,944					$	8,983,754
Total charge-offs			$	(386)					$	(3,044)					$	(5,119)					$	(2,308)					$	(6,015)					$	(8,418)					$	(10,138)					$	(35,428)
Total recoveries			$	36					$	513					$	935					$	517					$	520					$	983					$	744					$	4,248

Portfolio Risks

The credit quality of our loan portfolio can potentially represent significant risk to our earnings, capital and liquidity. First Commonwealth devotes substantial resources to managing this risk primarily through our credit administration department that develops and administers policies and procedures for underwriting, maintaining, monitoring and collecting loans. Credit administration is independent of lending departments and oversight is provided by the Risk Committee of the First Commonwealth Board of Directors.

Total net charge-offs for the six months ended June 30, 2025 and 2024 were $5.9 million and $8.7 million, respectively.

Age Analysis of Past Due Loans by Segment

The following tables delineate the aging analysis of the recorded investments in past due loans as of June 30, 2025 and December 31, 2024. Also included in these tables are loans that are 90 days or more past due and still accruing because they are well-secured and in the process of collection.

			June 30, 2025
			30 - 59 days past due						60 - 89 days past due						90 days or greater and still accruing						Nonaccrual						Total past due and nonaccrual						Current						Total
			(dollars in thousands)
Commercial, financial, agricultural and other			$	3,386					$	809					$	259					$	53,682					$	58,136					$	1,897,197					$	1,955,333
Time and demand			3,024						524						122						52,551						56,221						1,199,339						1,255,560
Commercial credit cards			42						22						—						—						64						12,517						12,581
Equipment finance			320						263						137						1,131						1,851						571,959						573,810
Time and demand other			—						—						—						—						—						113,382						113,382
Real estate construction			348						—						—						3,115						3,463						444,689						448,152
Construction other			—						—						—						2,051						2,051						422,386						424,437
Construction residential			348						—						—						1,064						1,412						22,303						23,715
Residential real estate			4,158						1,053						778						12,345						18,334						2,371,941						2,390,275
Residential first lien			2,644						819						411						7,980						11,854						1,679,346						1,691,200
Residential junior lien/home equity			1,514						234						367						4,365						6,480						692,595						699,075
Commercial real estate			1,581						1,139						3						30,087						32,810						3,333,457						3,366,267
Multifamily			—						—						—						961						961						644,009						644,970
Non-owner occupied			361						1,036						—						17,453						18,850						1,929,310						1,948,160
Owner occupied			1,220						103						3						11,673						12,999						760,138						773,137
Loans to individuals			4,015						628						257						278						5,178						1,405,610						1,410,788
Automobile and recreational vehicles			3,815						505						102						270						4,692						1,334,968						1,339,660
Consumer credit cards			35						16						—						—						51						9,242						9,293
Consumer other			165						107						155						8						435						61,400						61,835
Total loans and leases			$	13,488					$	3,629					$	1,297					$	99,507					$	117,921					$	9,452,894					$	9,570,815

 

			December 31, 2024
			30 - 59 days past due						60 - 89 days past due						90 days or greater and still accruing						Nonaccrual						Total past due and nonaccrual						Current						Total
			(dollars in thousands)
Commercial, financial, agricultural and other			$	2,379					$	1,544					$	26					$	14,987					$	18,936					$	1,659,053					$	1,677,989
Time and demand			649						1,126						26						14,181						15,982						1,117,613						1,133,595
Commercial credit cards			61						26						—						—						87						11,631						11,718
Equipment finance			1,659						392						—						806						2,857						424,463						427,320
Time and demand other			10						—						—						—						10						105,346						105,356
Real estate construction			—						—						—						2,529						2,529						480,855						483,384
Construction other			—						—						—						2,529						2,529						472,838						475,367
Construction residential			—						—						—						—						—						8,017						8,017
Residential real estate			5,677						1,659						1,588						11,587						20,511						2,321,192						2,341,703
Residential first lien			3,904						1,184						1,134						7,134						13,356						1,657,191						1,670,547
Residential junior lien/home equity			1,773						475						454						4,453						7,155						664,001						671,156
Commercial real estate			1,597						1,099						—						32,103						34,799						3,089,905						3,124,704
Multifamily			212						—						—						20						232						596,913						597,145
Non-owner occupied			72						742						—						24,550						25,364						1,779,586						1,804,950
Owner occupied			1,313						357						—						7,533						9,203						713,406						722,609
Loans to individuals			5,020						1,143						450						250						6,863						1,349,111						1,355,974
Automobile and recreational vehicles			4,667						930						149						147						5,893						1,274,752						1,280,645
Consumer credit cards			24						28						—						—						52						9,813						9,865
Consumer other			329						185						301						103						918						64,546						65,464
Total loans and leases			$	14,673					$	5,445					$	2,064					$	61,456					$	83,638					$	8,900,116					$	8,983,754

Nonaccrual Loans

The previous tables summarize nonaccrual loans by loan segment. The Company generally places loans on nonaccrual status when the full and timely collection of interest or principal becomes uncertain, when part of the principal balance has been charged off and no restructuring has occurred, or the loans reach a certain number of days past due. Generally, loans 90 days or more past due are placed on nonaccrual status, except for most consumer loans, which are placed on nonaccrual status at 150 days past due. Consumer loans related to automobile and recreational vehicles are either charged off or repossessed at no later than 90 days past due unless the borrower is in the process of collection through bankruptcy proceedings.

When a loan is placed on nonaccrual, the accrued unpaid interest receivable is reversed against interest income and all future payments received are applied as a reduction to the loan principal. Generally, the loan is returned to accrual status when (a) all delinquent interest and principal becomes current under the terms of the loan agreement or (b) the loan is both well-secured and in the process of collection and collectability is no longer in doubt.

Nonperforming Loans

Management considers loans to be nonperforming when, based on current information and events, it is determined that the Company will not be able to collect all amounts due according to the loan contract, including scheduled interest payments. When management identifies a loan as nonperforming, the credit loss is measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, except when the sole source for repayment of the loan is the operation or liquidation of collateral. When the loan is collateral dependent, the appraised value less estimated cost to sell is utilized. If management determines that the value of the loan is less than the recorded investment in the loan, a credit loss is recognized through an allowance estimate or a charge-off to the allowance for credit losses.

When the ultimate collectability of the total principal of a nonperforming loan is in doubt and the loan is on nonaccrual status, all payments are applied to principal under the cost recovery method. When the ultimate collectability of the total principal of a nonperforming loan is not in doubt and the loan is on nonaccrual status, contractual interest is credited to interest income when received under the cash basis method.

At June 30, 2025 and December 31, 2024, there were no nonperforming loans held for sale. During both the six months ended June 30, 2025 and 2024, there were no gains recognized on the sale of nonperforming loans.

The following tables include the recorded investment and unpaid principal balance for nonperforming loans with the associated allowance amount, if applicable, as of June 30, 2025 and December 31, 2024. Also presented are the average recorded investment in nonperforming loans and the related amount of interest recognized while the loan was considered nonperforming. Average balances are calculated using month-end balances of the loans for the period reported and are included in the table below based on their period-end allowance position.

			June 30, 2025																		December 31, 2024
			Recorded investment						Unpaid principal balance						Related specific allowance						Recorded investment						Unpaid principal balance						Related specific allowance
			(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other			$	7,251					$	15,602											$	5,619					$	21,745
Time and demand			6,423						14,774												4,813						20,939
Equipment finance			828						828												806						806
Time and demand other			—						—												—						—
Real estate construction			1,511						1,511												2,529						2,581
Construction other			1,511						1,511												2,529						2,581
Construction residential			—						—												—						—
Residential real estate			9,238						10,837												8,875						10,524
Residential first lien			6,471						7,419												6,020						6,993
Residential junior lien/home equity			2,767						3,418												2,855						3,531
Commercial real estate			16,869						23,417												18,346						24,047
Multifamily			961						1,044												20						21
Non-owner occupied			13,212						18,359												16,948						22,372
Owner occupied			2,696						4,014												1,378						1,654
Loans to individuals			278						4,622												250						2,237
Automobile and recreational vehicles			270						4,520												147						2,080
Consumer other			8						102												103						157
Subtotal			35,147						55,989												35,619						61,134
With a specific allowance recorded:
Commercial, financial, agricultural and other			46,431						47,716						$	10,325					9,368						10,459						$	4,724
Time and demand			46,128						47,413						10,212						9,368						10,459						4,724
Equipment finance			303						303						113						—						—						—
Time and demand other			—						—						—						—						—						—
Real estate construction			1,604						1,656						1,044						—						—						—
Construction other			540						557						353						—						—						—
Construction residential			1,064						1,099						691						—						—						—
Residential real estate			3,107						3,286						780						2,712						2,885						369
Residential first lien			1,509						1,514						434						1,114						1,113						47
Residential junior lien/home equity			1,598						1,772						346						1,598						1,772						322
Commercial real estate			13,218						13,502						1,939						13,757						15,058						2,872
Multifamily			—						—						—						—						—						—
Non-owner occupied			4,241						4,340						986						7,602						8,686						2,093
Owner occupied			8,977						9,162						953						6,155						6,372						779
Loans to individuals			—						—						—						—						—						—
Automobile and recreational vehicles			—						—						—						—						—						—
Consumer other			—						—						—						—						—						—
Subtotal			64,360						66,160						14,088						25,837						28,402						7,965
Total			$	99,507					$	122,149					$	14,088					$	61,456					$	89,536					$	7,965

															For the Six Months Ended June 30,
															2025																								2024
															Average recorded investment						Interest income recognized																		Average recorded investment						Interest income recognized
															(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other															$	8,647					$	78																	$	5,153					$	—
Time and demand															7,851						78																		4,366						—
Equipment finance															796						—																		787						—
Time and demand other															—						—																		—						—
Real estate construction															1,681						106																		3,718						—
Construction other															1,681						106																		3,718						—
Construction residential															—						—																		—						—
Residential real estate															9,599						42																		7,943						113
Residential first lien															6,759						29																		4,708						110
Residential junior lien/home equity															2,840						13																		3,235						3
Commercial real estate															21,013						228																		5,426						46
Multifamily															177						—																		50						—
Non-owner occupied															14,096						184																		2,513						3
Owner occupied															6,740						44																		2,863						43
Loans to individuals															262						1																		143						3
Automobile and recreational vehicles															223						1																		141						3
Consumer other															39						—																		2						—
Subtotal															41,202						455																		22,383						162
With a specific allowance recorded:
Commercial, financial, agricultural and other															18,899						—																		4,585						8
Time and demand															18,848						—																		4,542						8
Equipment finance															51						—																		43						—
Time and demand other															—						—																		—						—
Real estate construction															267						—																		—						—
Construction other															90						—																		—						—
Construction residential															177						—																		—						—
Residential real estate															2,789						—																		1,249						—
Residential first lien															1,191						—																		—						—
Residential junior lien/home equity															1,598						—																		1,249						—
Commercial real estate															6,600						—																		13,193						—
Multifamily															—						—																		—						—
Non-owner occupied															2,920						—																		12,223						—
Owner occupied															3,680						—																		970						—
Loans to individuals															—						—																		—						—
Automobile and recreational vehicles															—						—																		—						—
Consumer other															—						—																		—						—
Subtotal															28,555						—																		19,027						8
Total															$	69,757					$	455																	$	41,410					$	170

															For the Three Months Ended June 30,
															2025																					2024
															Average recorded investment						Interest income recognized																		Average recorded investment						Interest Income Recognized
															(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other															$	6,906					$	—																	$	4,764					$	—
Time and demand															6,153						—																		3,959						—
Equipment finance															753						—																		805						—
Time and demand other															—						—																		—						—
Real estate construction															1,511						—																		4,148						—
Construction other															1,511						—																		4,148						—
Construction residential															—						—																		—						—
Residential real estate															9,359						23																		8,169						105
Residential first lien															6,556						10																		4,855						102
Residential junior lien/home equity															2,803						13																		3,314						3
Commercial real estate															13,021						44																		4,102						11
Multifamily															—						—																		48						—
Non-owner occupied															334						—																		1,890						1
Owner occupied															12,687						44																		2,164						10
Loans to individuals															254						1																		134						2
Automobile and recreational vehicles															246						1																		132						2
Consumer other															8						—																		2						—
Subtotal															31,051						68																		21,317						118
With a specific allowance recorded:
Commercial, financial, agricultural and other															32,311						—																		6,014						8
Time and demand															32,210						—																		5,927						8
Equipment finance															101						—																		87						—
Time and demand other															—						—																		—						—
Real estate construction															535						—																		—						—
Construction other															180						—																		—						—
Construction residential															355						—																		—						—
Residential real estate															2,941						—																		1,249						—
Residential first lien															1,343						—																		—						—
Residential junior lien/home equity															1,598						—																		1,249						—
Commercial real estate															9,084						—																		17,354						—
Multifamily															—						—																		—						—
Non-owner occupied															3,184						—																		15,785						—
Owner occupied															5,900						—																		1,569						—
Loans to individuals															—						—																		—						—
Automobile and recreational vehicles															—						—																		—						—
Consumer other															—						—																		—						—
Subtotal															44,871						—																		24,617						8
Total															$	75,922					$	68																	$	45,934					$	126

Unfunded commitments related to nonperforming loans were $0.2 million and $0.3 million at June 30, 2025 and December 31, 2024, respectively. After consideration of the requirements to draw and available collateral related to these commitments, it was determined that no reserve was required for these commitments at June 30, 2025 and December 31, 2024.

Loan Modifications Made to Borrowers Experiencing Financial Difficulty

In accordance with ASU 2022-02, Financial Instruments Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures ("ASU 2022-02"), modifications to borrowers experiencing financial difficulty may include interest rate reductions, principal forgiveness, other-than-insignificant payment delay, term extensions or any combination thereof. When calculating the allowance for credit losses, these modifications are included in their respective loan segment and an allowance is determined by a loss given default and probability of default methodology.

The following tables present the amortized cost basis of loan modifications made to borrowers experiencing financial difficulty:

			For the Six Months Ended June 30, 2025
			Rate Reduction						Term Extension						Payment Deferral						Term Extension and Payment Deferral						Rate Reduction, Term Extension and Payment Deferral						Rate Reduction and Payment Deferral						Total						Percentage of Total Loans and Leases
			(dollars in thousands)
Commercial, financial, agricultural and other			$	—					$	—					$	31,880					$	312					$	—					$	—					$	32,192					1.65		%
Equipment finance			—						—						—						312						—						—						312						0.05
Residential real estate			$	—					$	—					$	25					$	720					$	—					$	—					$	745					0.03		%
Residential first lien			—						—						—						698						—						—						698						0.04
Residential junior lien/home equity			—						—						25						22						—						—						47						0.01
Commercial real estate			—						—						—						—						3,201						—						3,201						0.10
Non-owner occupied			—						—						—						—						3,201						—						3,201						0.16
Total			$	—					$	—					$	31,905					$	1,032					$	3,201					$	—					$	36,138					0.38		%

			For the Six Months Ended June 30, 2024
			Rate Reduction						Term Extension						Payment Deferral						Term Extension and Payment Deferral						Rate Reduction, Term Extension and Payment Deferral						Rate Reduction and Payment Deferral						Total						Percentage of Total Loans and Leases
			(dollars in thousands)
Commercial, financial, agricultural and other			$	189					$	1,114					$	—					$	66					$	—					$	102					$	1,471					0.09		%
Time and demand			189						1,114						—						—						—						—						1,303						0.11
Equipment finance			—						—						—						66						—						102						168						0.05
Residential real estate			—						89						—						389						—						—						478						0.02
Residential first lien			—						89						—						360						—						—						449						0.03
Residential junior lien/home equity			—						—						—						29						—						—						29						—
Commercial real estate			—						—						9,675						152						—						—						9,827						0.32
Owner occupied			—						—						9,675						152						—						—						9,827						1.36
Loans to individuals			—						12						—						9						13						—						34						—
Automobile and recreational vehicles			—						12						—						9						13						—						34						—
Total			$	189					$	1,215					$	9,675					$	616					$	13					$	102					$	11,810					0.13		%

A modification is considered to be in default when the loan is 90 days or more past due. The following table shows modifications considered to be in default.

			June 30, 2025												December 31, 2024
			Number of Contracts						Balance						Number of Contracts						Balance
			(dollars in thousands)
Residential real estate			2						$	388					2						$	179
Residential first lien			2						388						2						179
Total loans and leases			2						$	388					2						$	179

The following table shows the payment status of loans that have been modified in the last twelve months prior to the date presented:

			June 30, 2025
			Current						30 - 59 days past due						60 - 89 days past due						90 days or greater						Total
			(dollars in thousands)
Commercial, financial, agricultural and other			$	33,807					$	—					$	—					$	—					$	33,807
Time and demand			33,495						—						—						—						33,495
Real estate construction			178						—						—						—						178
Construction other			178						—						—						—						178
Residential real estate			1,041						166						—						388						1,595
Residential first lien			848						166						—						388						1,402
Residential junior lien/home equity			193						—						—						—						193
Commercial real estate			3,321						—						—						—						3,321
Non-owner occupied			3,321						—						—						—						3,321
Owner occupied			—						—						—						—						—
Total loans and leases			$	38,347					$	166					$	—					$	388					$	38,901

			December 31, 2024
			Current						30 - 59 days past due						60 - 89 days past due						90 days or greater						Total
			(dollars in thousands)
Commercial, financial, agricultural and other			$	3,871					$	—					$	—					$	—					$	3,871
Time and demand			3,871						—						—						—						3,871
Real estate construction			180						—						—						—						180
Construction other			180						—						—						—						180
Residential real estate			1,455						88						99						179						1,821
Residential first lien			1,258						88						99						179						1,624
Residential junior lien/home equity			197						—						—						—						197
Commercial real estate			9,796						—						—						—						9,796
Non-owner occupied			123						—						—						—						123
Owner occupied			9,673						—						—						—						9,673
Loans to individuals			30						—						—						—						30
Automobile and recreational vehicles			30						—						—						—						30
Total loans and leases			$	15,332					$	88					$	99					$	179					$	15,698

The following tables provide detail related to the allowance for credit losses:

			For the Six Months Ended June 30, 2025
			Beginning balance												Day 1 Allowance for credit loss on PCD acquired loans						Charge-offs						Recoveries						Provision (credit)a						Ending balance
			(dollars in thousands)
Commercial, financial, agricultural and other			$	29,131											$	1,616					$	(5,422)					$	4,367					$	8,860					$	38,552
Time and demand			19,433												1,616						(3,339)						3,802						4,955						26,467
Commercial credit cards			182												—						(124)						22						133						213
Equipment finance			7,844												—						(1,126)						422						2,247						9,387
Time and demand other			1,672												—						(833)						121						1,525						2,485
Real estate construction			6,030												1,104						—						—						402						7,536
Construction other			5,916												370						—						—						232						6,518
Construction residential			114												734						—						—						170						1,018
Residential real estate			22,396												307						(226)						183						1,108						23,768
Residential first lien			15,758												300						(108)						42						680						16,672
Residential junior lien/home equity			6,638												7						(118)						141						428						7,096
Commercial real estate			40,232												1,087						(2,088)						167						1,448						40,846
Multifamily			5,431												120						—						—						(112)						5,439
Non-owner occupied			23,332												943						(875)						115						(609)						22,906
Owner occupied			11,469												24						(1,213)						52						2,169						12,501
Loans to individuals			21,117												2						(4,700)						1,863						3,982						22,264
Automobile and recreational vehicles			18,693												1						(3,550)						1,628						3,411						20,183
Consumer credit cards			341												—						(169)						48						118						338
Consumer other			2,083												1						(981)						187						453						1,743
Total loans and leases			$	118,906											$	4,116					$	(12,436)					$	6,580					$	15,800					$	132,966

a) The provision expense (credit) shown here includes the day 1 provision on non-PCD loans acquired from Center and excludes the provision for off-balance sheet credit exposure included in the income statement.

			For the Six Months Ended June 30, 2024
			Beginning balance												Charge-offs						Recoveries						Provision (credit)a						Ending balance
			(dollars in thousands)
Commercial, financial, agricultural and other			$	27,996											$	(5,250)					$	523					$	7,339					$	30,608
Time and demand			22,819												(3,377)						394						3,753						23,589
Commercial credit cards			278												(102)						—						68						244
Equipment finance			3,399												(714)						36						2,571						5,292
Time and demand other			1,500												(1,057)						93						947						1,483
Real estate construction			7,418												(35)						6						(1,000)						6,389
Construction other			6,448												(35)						6						(402)						6,017
Construction residential			970												—						—						(598)						372
Residential real estate			23,901												(255)						170						(1,643)						22,173
Residential first lien			16,975												(109)						113						(1,234)						15,745
Residential junior lien/home equity			6,926												(146)						57						(409)						6,428
Commercial real estate			37,071												(624)						124						5,973						42,544
Multifamily			5,233												—						—						(27)						5,206
Non-owner occupied			19,995												(470)						48						5,463						25,036
Owner occupied			11,843												(154)						76						537						12,302
Loans to individuals			21,332												(4,868)						1,505						3,971						21,940
Automobile and recreational vehicles			19,142												(3,725)						1,261						2,998						19,676
Consumer credit cards			372												(228)						45						157						346
Consumer other			1,818												(915)						199						816						1,918
Total loans and leases			$	117,718											$	(11,032)					$	2,328					$	14,640					$	123,654

a) The provision expense (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.

			For the Three Months Ended June 30, 2025
			Beginning balance						Day 1 Allowance for credit loss on PCD acquired loans						Charge-offs						Recoveries						Provision (credit)a						Ending balance
			(dollars in thousands)
Commercial, financial, agricultural and other			$	31,345					$	1,616					$	(1,403)					$	677					$	6,317					$	38,552
Time and demand			20,400						1,616						(363)						318						4,496						26,467
Commercial credit cards			210						—						(26)						—						29						213
Equipment finance			8,776						—						(550)						291						870						9,387
Time and demand other			1,959						—						(464)						68						922						2,485
Real estate construction			6,832						1,104						—						—						(400)						7,536
Construction other			6,675						370						—						—						(527)						6,518
Construction residential			157						734						—						—						127						1,018
Residential real estate			22,338						307						(118)						46						1,195						23,768
Residential first lien			15,603						300						(75)						26						818						16,672
Residential junior lien/home equity			6,735						7						(43)						20						377						7,096
Commercial real estate			38,371						1,087						(624)						11						2,001						40,846
Multifamily			5,478						120						—						—						(159)						5,439
Non-owner occupied			21,814						943						(1)						5						145						22,906
Owner occupied			11,079						24						(623)						6						2,015						12,501
Loans to individuals			21,045						2						(2,281)						934						2,564						22,264
Automobile and recreational vehicles			19,049						1						(1,745)						782						2,096						20,183
Consumer credit cards			323						—						(74)						30						59						338
Consumer other			1,673						1						(462)						122						409						1,743
Total loans and leases			$	119,931					$	4,116					$	(4,426)					$	1,668					$	11,677					$	132,966

a) The provision expense (credit) shown here includes the day 1 provision on non-PCD loans acquired from Center and excludes the provision for off-balance sheet credit exposure included in the income statement.

			For the Three Months Ended June 30, 2024
			Beginning balance												Charge-offs						Recoveries						Provision (credit)a						Ending balance
			(dollars in thousands)
Commercial, financial, agricultural and other			$	27,046											$	(2,588)					$	103					$	6,047					$	30,608
Time and demand			20,836												(1,612)						47						4,318						23,589
Commercial credit cards			305												(58)						—						(3)						244
Equipment finance			4,326												(363)						21						1,308						5,292
Time and demand other			1,579												(555)						35						424						1,483
Real estate construction			6,549												(35)						—						(125)						6,389
Construction other			5,801												(35)						—						251						6,017
Construction residential			748												—						—						(376)						372
Residential real estate			23,893												(175)						111						(1,656)						22,173
Residential first lien			16,883												(81)						70						(1,127)						15,745
Residential junior lien/home equity			7,010												(94)						41						(529)						6,428
Commercial real estate			39,103												(341)						10						3,772						42,544
Multifamily			5,225												—						—						(19)						5,206
Non-owner occupied			22,064												(187)						4						3,155						25,036
Owner occupied			11,814												(154)						6						636						12,302
Loans to individuals			22,507												(2,330)						843						920						21,940
Automobile and recreational vehicles			20,243												(1,783)						708						508						19,676
Consumer credit cards			347												(78)						27						50						346
Consumer other			1,917												(469)						108						362						1,918
Total loans and leases			$	119,098											$	(5,469)					$	1,067					$	8,958					$	123,654

a) The provision expense (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.

Recorded Investment and Unpaid Principal Balance for Impaired Loans with Associated Allowance

The following tables include the recorded investment and unpaid principal balance for nonperforming loans with the associated allowance amount, if applicable, as of June 30, 2025 and December 31, 2024. Also presented are the average recorded investment in nonperforming loans and the related amount of interest recognized while the loan was considered nonperforming. Average balances are calculated using month-end balances of the loans for the period reported and are included in the table below based on their period-end allowance position.

			June 30, 2025																		December 31, 2024
			Recorded investment						Unpaid principal balance						Related specific allowance						Recorded investment						Unpaid principal balance						Related specific allowance
			(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other			$	7,251					$	15,602											$	5,619					$	21,745
Time and demand			6,423						14,774												4,813						20,939
Equipment finance			828						828												806						806
Time and demand other			—						—												—						—
Real estate construction			1,511						1,511												2,529						2,581
Construction other			1,511						1,511												2,529						2,581
Construction residential			—						—												—						—
Residential real estate			9,238						10,837												8,875						10,524
Residential first lien			6,471						7,419												6,020						6,993
Residential junior lien/home equity			2,767						3,418												2,855						3,531
Commercial real estate			16,869						23,417												18,346						24,047
Multifamily			961						1,044												20						21
Non-owner occupied			13,212						18,359												16,948						22,372
Owner occupied			2,696						4,014												1,378						1,654
Loans to individuals			278						4,622												250						2,237
Automobile and recreational vehicles			270						4,520												147						2,080
Consumer other			8						102												103						157
Subtotal			35,147						55,989												35,619						61,134
With a specific allowance recorded:
Commercial, financial, agricultural and other			46,431						47,716						$	10,325					9,368						10,459						$	4,724
Time and demand			46,128						47,413						10,212						9,368						10,459						4,724
Equipment finance			303						303						113						—						—						—
Time and demand other			—						—						—						—						—						—
Real estate construction			1,604						1,656						1,044						—						—						—
Construction other			540						557						353						—						—						—
Construction residential			1,064						1,099						691						—						—						—
Residential real estate			3,107						3,286						780						2,712						2,885						369
Residential first lien			1,509						1,514						434						1,114						1,113						47
Residential junior lien/home equity			1,598						1,772						346						1,598						1,772						322
Commercial real estate			13,218						13,502						1,939						13,757						15,058						2,872
Multifamily			—						—						—						—						—						—
Non-owner occupied			4,241						4,340						986						7,602						8,686						2,093
Owner occupied			8,977						9,162						953						6,155						6,372						779
Loans to individuals			—						—						—						—						—						—
Automobile and recreational vehicles			—						—						—						—						—						—
Consumer other			—						—						—						—						—						—
Subtotal			64,360						66,160						14,088						25,837						28,402						7,965
Total			$	99,507					$	122,149					$	14,088					$	61,456					$	89,536					$	7,965

															For the Six Months Ended June 30,
															2025																								2024
															Average recorded investment						Interest income recognized																		Average recorded investment						Interest income recognized
															(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other															$	8,647					$	78																	$	5,153					$	—
Time and demand															7,851						78																		4,366						—
Equipment finance															796						—																		787						—
Time and demand other															—						—																		—						—
Real estate construction															1,681						106																		3,718						—
Construction other															1,681						106																		3,718						—
Construction residential															—						—																		—						—
Residential real estate															9,599						42																		7,943						113
Residential first lien															6,759						29																		4,708						110
Residential junior lien/home equity															2,840						13																		3,235						3
Commercial real estate															21,013						228																		5,426						46
Multifamily															177						—																		50						—
Non-owner occupied															14,096						184																		2,513						3
Owner occupied															6,740						44																		2,863						43
Loans to individuals															262						1																		143						3
Automobile and recreational vehicles															223						1																		141						3
Consumer other															39						—																		2						—
Subtotal															41,202						455																		22,383						162
With a specific allowance recorded:
Commercial, financial, agricultural and other															18,899						—																		4,585						8
Time and demand															18,848						—																		4,542						8
Equipment finance															51						—																		43						—
Time and demand other															—						—																		—						—
Real estate construction															267						—																		—						—
Construction other															90						—																		—						—
Construction residential															177						—																		—						—
Residential real estate															2,789						—																		1,249						—
Residential first lien															1,191						—																		—						—
Residential junior lien/home equity															1,598						—																		1,249						—
Commercial real estate															6,600						—																		13,193						—
Multifamily															—						—																		—						—
Non-owner occupied															2,920						—																		12,223						—
Owner occupied															3,680						—																		970						—
Loans to individuals															—						—																		—						—
Automobile and recreational vehicles															—						—																		—						—
Consumer other															—						—																		—						—
Subtotal															28,555						—																		19,027						8
Total															$	69,757					$	455																	$	41,410					$	170

															For the Three Months Ended June 30,
															2025																					2024
															Average recorded investment						Interest income recognized																		Average recorded investment						Interest Income Recognized
															(dollars in thousands)
With no related specific allowance recorded:
Commercial, financial, agricultural and other															$	6,906					$	—																	$	4,764					$	—
Time and demand															6,153						—																		3,959						—
Equipment finance															753						—																		805						—
Time and demand other															—						—																		—						—
Real estate construction															1,511						—																		4,148						—
Construction other															1,511						—																		4,148						—
Construction residential															—						—																		—						—
Residential real estate															9,359						23																		8,169						105
Residential first lien															6,556						10																		4,855						102
Residential junior lien/home equity															2,803						13																		3,314						3
Commercial real estate															13,021						44																		4,102						11
Multifamily															—						—																		48						—
Non-owner occupied															334						—																		1,890						1
Owner occupied															12,687						44																		2,164						10
Loans to individuals															254						1																		134						2
Automobile and recreational vehicles															246						1																		132						2
Consumer other															8						—																		2						—
Subtotal															31,051						68																		21,317						118
With a specific allowance recorded:
Commercial, financial, agricultural and other															32,311						—																		6,014						8
Time and demand															32,210						—																		5,927						8
Equipment finance															101						—																		87						—
Time and demand other															—						—																		—						—
Real estate construction															535						—																		—						—
Construction other															180						—																		—						—
Construction residential															355						—																		—						—
Residential real estate															2,941						—																		1,249						—
Residential first lien															1,343						—																		—						—
Residential junior lien/home equity															1,598						—																		1,249						—
Commercial real estate															9,084						—																		17,354						—
Multifamily															—						—																		—						—
Non-owner occupied															3,184						—																		15,785						—
Owner occupied															5,900						—																		1,569						—
Loans to individuals															—						—																		—						—
Automobile and recreational vehicles															—						—																		—						—
Consumer other															—						—																		—						—
Subtotal															44,871						—																		24,617						8
Total															$	75,922					$	68																	$	45,934					$	126

X

- Definition

Schedule of recorded investment and unpaid principal balance for impaired loans with the associated allowance.

+ References

No definition available.

+ Details

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Namespace Prefix:	fcf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310-10/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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