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Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2022

Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]

Schedule of changes in allowance for loan and lease losses, segregated by portfolio segment

The following table shows the changes in the allowance for loan and lease losses, segregated by portfolio segment, for the three months ended September 30, 2022 and 2021.

(Dollars in thousands)						Commercial and agricultural						Solar						Auto and light truck						Medium  and heavy duty  truck						Aircraft						Construction equipment						Commercial real estate						Residential real estate and home equity						Consumer						Total
September 30, 2022
Balance, beginning of period						$	16,110					$	6,652					$	19,057					$	6,709					$	36,987					$	21,171					$	18,416					$	5,779					$	1,984					$	132,865
Charge-offs						414						—						66						—						—						—						—						17						223						720
Recoveries						39						—						91						—						176						11						17						1						89						424
Net charge-offs (recoveries)						375						—						(25)						—						(176)						(11)						(17)						16						134						296
Provision (recovery of provision)						412						142						(85)						304						132						1,667						57						306						232						3,167
Balance, end of period						$	16,147					$	6,794					$	18,997					$	7,013					$	37,295					$	22,849					$	18,490					$	6,069					$	2,082					$	135,736
September 30, 2021
Balance, beginning of period						$	14,832					$	5,867					$	27,221					$	5,888					$	35,301					$	17,908					$	22,578					$	5,066					$	1,700					$	136,361
Charge-offs						21						—						407						—						—						551						—						—						98						1,077
Recoveries						176						—						479						—						153						170						—						3						49						1,030
Net charge-offs (recoveries)						(155)						—						(72)						—						(153)						381						—						(3)						49						47
Provision (recovery of provision)						179						(15)						(1,451)						(158)						975						(1,083)						(1,253)						96						151						(2,559)
Balance, end of period						$	15,166					$	5,852					$	25,842					$	5,730					$	36,429					$	16,444					$	21,325					$	5,165					$	1,802					$	133,755

The following table shows the changes in the allowance for loan and lease losses, segregated by portfolio segment, for the nine months ended September 30, 2022 and 2021.

(Dollars in thousands)						Commercial and agricultural						Solar						Auto and light truck						Medium and heavy duty truck						Aircraft						Construction equipment						Commercial real estate						Residential real estate and home equity						Consumer						Total
September 30, 2022
Balance, beginning of period						$	15,409					$	6,585					$	19,624					$	6,015					$	33,628					$	19,673					$	19,691					$	5,084					$	1,783					$	127,492
Charge-offs						453						—						98						—						—						48						—						27						545						1,171
Recoveries						46						—						212						—						653						11						43						129						418						1,512
Net charge-offs (recoveries)						407						—						(114)						—						(653)						37						(43)						(102)						127						(341)
Provision (recovery of provision)						1,145						209						(741)						998						3,014						3,213						(1,244)						883						426						7,903
Balance, end of period						$	16,147					$	6,794					$	18,997					$	7,013					$	37,295					$	22,849					$	18,490					$	6,069					$	2,082					$	135,736
September 30, 2021
Balance, beginning of period						$	16,680					$	5,549					$	28,926					$	6,400					$	34,053					$	19,166					$	22,758					$	5,374					$	1,748					$	140,654
Charge-offs						307						—						5,060						—						—						559						—						42						355						6,323
Recoveries						694						—						664						—						513						424						19						14						282						2,610
Net charge-offs (recoveries)						(387)						—						4,396						—						(513)						135						(19)						28						73						3,713
Provision (recovery of provision)						(1,901)						303						1,312						(670)						1,863						(2,587)						(1,452)						(181)						127						(3,186)
Balance, end of period						$	15,166					$	5,852					$	25,842					$	5,730					$	36,429					$	16,444					$	21,325					$	5,165					$	1,802					$	133,755

Schedule of changes in allowance for credit losses on unfunded loan commitments

The following table shows the changes in the liability for credit losses on unfunded loan commitments.

			Three Months Ended September 30,												Nine Months Ended September 30,
(Dollars in thousands)			2022						2021						2022						2021
Balance, beginning of period			$	5,497					$	4,317					$	4,196					$	4,499
(Recovery of provision) provision			(281)						46						1,020						(136)
Balance, end of period			$	5,216					$	4,363					$	5,216					$	4,363

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- Definition

Tabular disclosure of allowance for credit losses on unfunded loan commitments

+ References

No definition available.

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- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

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