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Loan and Lease Financings (Tables)

9 Months Ended

Sep. 30, 2025

Receivables [Abstract]

Schedule of amortized cost of loans and leases, segregated by portfolio segment, credit quality rating and year of origination

The following table shows the amortized cost of loans and leases, segregated by portfolio segment, credit quality rating and year of origination, as of September 30, 2025, and gross charge-offs for the nine months ended September 30, 2025.

			Term Loans and Leases by Origination Year
(Dollars in thousands)			2025			2024			2023			2022			2021			Prior			Revolving Loans			Revolving Loans Converted to Term			Total
Commercial and agricultural
Grades 1-6			$	131,344		$	99,053		$	77,309		$	52,156		$	24,416		$	19,348		$	311,409		$	—		$	715,035
Grades 7-12			2,221			316			4,626			1,596			1,671			2,130			31,572			—			44,132
Total commercial and agricultural			133,565			99,369			81,935			53,752			26,087			21,478			342,981			—			759,167
Current period gross charge-offs			199			32			159			146			9			—			1,578			—			2,123
Renewable energy
Grades 1-6			224,680			129,668			83,192			23,561			58,227			84,387			—			—			603,715
Grades 7-12			—			—			—			—			—			—			—			—			—
Total renewable energy			224,680			129,668			83,192			23,561			58,227			84,387			—			—			603,715
Current period gross charge-offs			—			—			—			—			—			—			—			—			—
Auto and light truck
Grades 1-6			368,029			255,366			125,228			51,242			12,657			6,711			—			—			819,233
Grades 7-12			8,313			45,084			49,536			2,357			28			441			—			—			105,759
Total auto and light truck			376,342			300,450			174,764			53,599			12,685			7,152			—			—			924,992
Current period gross charge-offs			—			2,010			129			226			1			—			—			—			2,366
Medium and heavy duty truck
Grades 1-6			79,273			64,743			55,907			50,483			13,822			5,801			—			561			270,590
Grades 7-12			348			—			1,606			5,797			1,961			—			—			—			9,712
Total medium and heavy duty truck			79,621			64,743			57,513			56,280			15,783			5,801			—			561			280,302
Current period gross charge-offs			—			—			—			—			—			—			—			—			—
Aircraft
Grades 1-6			237,695			261,866			155,190			238,892			118,048			54,786			6,607			—			1,073,084
Grades 7-12			2,567			4,818			5,061			6,768			—			3,125			—			—			22,339
Total aircraft			240,262			266,684			160,251			245,660			118,048			57,911			6,607			—			1,095,423
Current period gross charge-offs			—			—			485			—			—			—			—			—			485
Construction equipment
Grades 1-6			351,017			377,138			234,545			128,319			33,987			18,081			29,008			1,578			1,173,673
Grades 7-12			2,883			5,405			5,243			9,265			1,150			9,827			—			—			33,773
Total construction equipment			353,900			382,543			239,788			137,584			35,137			27,908			29,008			1,578			1,207,446
Current period gross charge-offs			—			201			1,206			—			—			—			—			—			1,407
Commercial real estate
Grades 1-6			169,586			263,313			284,164			202,080			117,440			187,005			56			—			1,223,644
Grades 7-12			90			480			9,621			3,974			4,055			2,442			—			—			20,662
Total commercial real estate			169,676			263,793			293,785			206,054			121,495			189,447			56			—			1,244,306
Current period gross charge-offs			—			5			—			—			—			5			—			—			10
Residential real estate and home equity
Performing			74,705			79,851			59,204			85,563			74,906			146,195			195,015			7,648			723,087
Nonperforming			—			—			466			612			214			735			1,381			90			3,498
Total residential real estate and home equity			74,705			79,851			59,670			86,175			75,120			146,930			196,396			7,738			726,585
Current period gross charge-offs			—			—			—			12			—			5			30			2			49
Consumer
Performing			31,357			30,609			21,534			16,872			5,010			1,429			14,930			—			121,741
Nonperforming			28			26			333			257			84			49			—			—			777
Total consumer			31,385			30,635			21,867			17,129			5,094			1,478			14,930			—			122,518
Current period gross charge-offs			$	434		$	216		$	131		$	177		$	44		$	6		$	21		$	—		$	1,029

The following table shows the amortized cost of loans and leases, segregated by portfolio segment, credit quality rating and year of origination, as of December 31, 2024 and gross charge-offs for the year ended December 31, 2024.

			Term Loans and Leases by Origination Year
(Dollars in thousands)			2024			2023			2022			2021			2020			Prior			Revolving Loans			Revolving Loans Converted to Term			Total
Commercial and agricultural
Grades 1-6			$	136,888		$	115,508		$	66,696		$	36,315		$	19,677		$	18,369		$	331,282		$	—		$	724,735
Grades 7-12			438			4,079			7,769			2,426			194			2,325			31,008			—			48,239
Total commercial and agricultural			137,326			119,587			74,465			38,741			19,871			20,694			362,290			—			772,974
Current period gross charge-offs			—			276			117			550			—			—			8,882			—			9,825
Renewable energy
Grades 1-6			150,951			145,126			22,110			70,606			22,329			76,144			—			—			487,266
Grades 7-12			—			—			—			—			—			—			—			—			—
Total renewable energy			150,951			145,126			22,110			70,606			22,329			76,144			—			—			487,266
Current period gross charge-offs			—			—			—			—			—			—			—			—			—
Auto and light truck
Grades 1-6			443,033			276,295			106,199			25,535			10,018			6,677			—			—			867,757
Grades 7-12			26,131			48,319			4,754			99			1,210			165			—			—			80,678
Total auto and light truck			469,164			324,614			110,953			25,634			11,228			6,842			—			—			948,435
Current period gross charge-offs			—			165			448			6			—			111			—			—			730
Medium and heavy duty truck
Grades 1-6			88,395			72,816			81,238			25,726			11,298			5,493			—			—			284,966
Grades 7-12			—			1,524			1,623			690			—			13			—			807			4,657
Total medium and heavy duty truck			88,395			74,340			82,861			26,416			11,298			5,506			—			807			289,623
Current period gross charge-offs			—			—			—			—			—			—			—			—			—
Aircraft
Grades 1-6			347,099			190,776			285,677			151,194			82,208			32,326			7,773			—			1,097,053
Grades 7-12			2,882			7,704			10,920			1,846			3,392			—			—			—			26,744
Total aircraft			349,981			198,480			296,597			153,040			85,600			32,326			7,773			—			1,123,797
Current period gross charge-offs			—			—			—			15			—			53			—			—			68
Construction equipment
Grades 1-6			488,870			325,443			208,114			70,258			33,095			10,890			25,916			1,966			1,164,552
Grades 7-12			2,716			10,650			11,686			1,679			12,629			—			—			—			39,360
Total construction equipment			491,586			336,093			219,800			71,937			45,724			10,890			25,916			1,966			1,203,912
Current period gross charge-offs			46			989			390			267			—			—			—			—			1,692
Commercial real estate
Grades 1-6			258,988			303,717			237,103			126,129			82,249			177,798			264			—			1,186,248
Grades 7-12			145			14,580			5,846			6,386			27			2,033			—			—			29,017
Total commercial real estate			259,133			318,297			242,949			132,515			82,276			179,831			264			—			1,215,265
Current period gross charge-offs			—			—			—			—			—			—			—			—			—
Residential real estate and home equity
Performing			87,045			69,439			94,441			81,345			79,575			85,333			173,876			6,210			677,264
Nonperforming			—			171			624			346			103			340			1,138			85			2,807
Total residential real estate and home equity			87,045			69,610			95,065			81,691			79,678			85,673			175,014			6,295			680,071
Current period gross charge-offs			—			3			—			32			—			—			30			1			66
Consumer
Performing			43,692			33,063			28,594			10,092			2,398			983			13,823			—			132,645
Nonperforming			22			352			336			57			33			20			—			—			820
Total consumer			43,714			33,415			28,930			10,149			2,431			1,003			13,823			—			133,465
Current period gross charge-offs			$	565		$	230		$	276		$	118		$	16		$	22		$	122		$	—		$	1,349

Schedule of amortized cost of loans and leases, segregated by portfolio segment, with delinquency aging and nonaccrual status

The following table shows the amortized cost of loans and leases, segregated by portfolio segment, with delinquency aging and nonaccrual status.

(Dollars in thousands)						Current						30-59 Days Past Due						60-89 Days Past Due						90 Days or More Past Due and Accruing						Total Accruing						Total Nonaccrual						Nonaccrual with No Allowance for Credit Loss						Total
September 30, 2025
Commercial and agricultural						$	752,157					$	1,025					$	3,637					$	—					$	756,819					$	2,348					$	1,320					$	759,167
Renewable energy						603,715						—						—						—						603,715						—						—						603,715
Auto and light truck						845,587						39,755						—						—						885,342						39,650						11,022						924,992
Medium and heavy duty truck						278,611						85						—						—						278,696						1,606						—						280,302
Aircraft						1,094,311						1,112						—						—						1,095,423						—						—						1,095,423
Construction equipment						1,193,473						535						—						—						1,194,008						13,438						12,870						1,207,446
Commercial real estate						1,240,260						944						1,837						—						1,243,041						1,265						714						1,244,306
Residential real estate and home equity						720,088						1,937						1,063						305						723,393						3,192						—						726,585
Consumer						120,735						917						89						12						121,753						765						—						122,518
Total						$	6,848,937					$	46,310					$	6,626					$	317					$	6,902,190					$	62,264					$	25,926					$	6,964,454
December 31, 2024
Commercial and agricultural						$	767,942					$	275					$	42					$	—					$	768,259					$	4,715					$	3,167					$	772,974
Renewable energy						487,266						—						—						—						487,266						—						—						487,266
Auto and light truck						943,403						2,226						—						—						945,629						2,806						939						948,435
Medium and heavy duty truck						289,623						—						—						—						289,623						—						—						289,623
Aircraft						1,123,797						—						—						—						1,123,797						—						—						1,123,797
Construction equipment						1,185,936						—						—						—						1,185,936						17,976						17,404						1,203,912
Commercial real estate						1,203,967						9,703						—						—						1,213,670						1,595						1,055						1,215,265
Residential real estate and home equity						675,669						1,010						585						96						677,360						2,711						—						680,071
Consumer						131,585						852						208						10						132,655						810						—						133,465
Total						$	6,809,188					$	14,066					$	835					$	106					$	6,824,195					$	30,613					$	22,565					$	6,854,808

Schedule of amortized cost of collateral - dependent loans which are individually evaluated for impairment by collateral type.

The following table shows the amortized cost basis of collateral-dependent loans, segregated by portfolio segment, which are individually evaluated to determine credit losses.

(Dollars in thousands)			Real Estate			Equipment			General Business Assets			Total			Allowance on Collateral Dependent Loans and Leases
September 30, 2025
Commercial and agricultural			$	—		$	—		$	1,320		$	1,320		$	—
Auto and light truck			—			39,073			—			39,073			823
Medium and heavy duty truck			—			1,606			—			1,606			296
Construction equipment			—			13,152			—			13,152			39
Commercial real estate			714			—			—			714			—
Total			$	714		$	53,831		$	1,320		$	55,865		$	1,158
December 31, 2024
Commercial and agricultural			$	—		$	—		$	4,102		$	4,102		$	209
Auto and light truck			—			939			—			939			—
Construction equipment			—			17,404			—			17,404			—
Commercial real estate			1,055			—			—			1,055			—
Total			$	1,055		$	18,343		$	4,102		$	23,500		$	209

Schedule of amortized cost of loans and leases that were both experiencing financial difficulty and modified, segregated by portfolio segment and type of modification.

The following table shows the amortized cost of loans and leases over $250,000 at September 30, 2025, and September 30, 2024, respectively, that were both experiencing financial difficulty and modified during the three months ended September 30, 2025, and September 30, 2024, respectively, segregated by portfolio segment and type of modification. The percentage of the amortized cost of loans and leases that were modified to borrowers in financial distress as compared to the amortized cost of each segment of financial receivable is also presented below.

(Dollars in thousands)			Payment Delay			Term Extension			Interest Rate Reduction			Combination Payment Delay and Term Extension			% of Total Segment Financing Receivables
Three Months Ended September 30, 2025
Commercial and agricultural			$	—		$	—		$	—		$	300		0.04		%
Total			$	—		$	—		$	—		$	300		—		%
Three Months Ended September 30, 2024
Commercial and agricultural			$	1,052		$	10		$	—		$	—		0.15		%
Commercial real estate			988			—			—			—			0.09
Total			$	2,040		$	10		$	—		$	—		0.03		%

The following table shows the amortized cost of loans and leases over $250,000 at September 30, 2025, and September 30, 2024, respectively, that were both experiencing financial difficulty and modified during the nine months ended September 30, 2025, and September 30, 2024, respectively, segregated by portfolio segment and type of modification. The percentage of the amortized cost of loans and leases that were modified to borrowers in financial distress as compared to the amortized cost of each segment of financial receivable is also presented below.

(Dollars in thousands)			Payment Delay			Term Extension			Interest Rate Reduction			Combination Payment Delay and Term Extension			% of Total Segment Financing Receivables
Nine months ended September 30, 2025
Commercial and agricultural			$	—		$	2,191		$	—		$	300		0.33		%
Construction equipment			—			463			—			—			0.04
Total			$	—		$	2,654		$	—		$	300		0.04		%
Nine months ended September 30, 2024
Commercial and agricultural			$	1,052		$	118		$	—		$	—		0.16		%
Auto and light truck			—			—			—			28,847			3.04
Commercial real estate			988			—			—			—			0.09
Total			$	2,040		$	118		$	—		$	28,847		0.47		%

Schedule of amortized cost of loans and leases that were both experiencing financial difficulty and modified, with delinquency status.

The Company closely monitors the performance of loans and leases that have been modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table shows the performance of such loans and leases that have been modified during the twelve months ended September 30, 2025, and September 30, 2024, respectively.

(Dollars in thousands)			Current			30-59 Days Past Due			60-89 Days Past Due			90 Days or More Past Due			Total Past Due
Twelve months ended September 30, 2025
Commercial and agricultural			$	2,384		$	107		$	—		$	—		$	107
Auto and light truck			—			—			—			4,928			4,928
Medium and heavy duty truck			2,369			—			—			—			—
Construction equipment			51			412			—			—			412
Total			$	4,804		$	519		$	—		$	4,928		$	5,447
Twelve months ended September 30, 2024
Commercial and agricultural			$	1,170		$	—		$	—		$	—		$	—
Auto and light truck			28,847			—			—			—			—
Medium and heavy duty truck			8,645			—			—			—			—
Commercial real estate			988			—			—			—			—
Total			$	39,650		$	—		$	—		$	—		$	—

Schedule of the financial effect of loan and lease modifications to borrowers experiencing financial difficulties.

The following table shows the financial effect of loan and lease modifications presented above to borrowers experiencing financial difficulty for the twelve months ended September 30, 2025, and September 30, 2024, respectively.

			Weighted- Average Interest Rate Reduction			Weighted- Average Term Extension (in months)			Weighted- Average Payment Delay (in months)			Combination Weighted-Average Payment Delay and Term Extension (in months)
Twelve months ended September 30, 2025
Commercial and agricultural			—		%	11			6			8
Auto and light truck			—			0			0			3
Medium and heavy duty truck			—			0			0			4
Construction equipment			—			5			0			0
Commercial real estate			—			0			6			0
Total			—		%	11			6			4
Twelve months ended September 30, 2024
Commercial and agricultural			—		%	10			6			3
Auto and light truck			—			0			0			3
Medium and heavy duty truck			—			0			0			6
Commercial real estate			—			0			6			0
Total			—		%	10			6			4

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-URI https://asc.fasb.org/1943274/2147481962/310-10-50-34

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 33
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-33

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