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Allowance for Credit Losses (Tables)

12 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Schedule of originated and acquired credit losses by portfolio segment

Changes in the allowance for credit losses for the years ended December 31, 2020, 2019 and 2018 are summarized as follows:

(In thousands)			2020			2019			2018
Total allowance at beginning of year			$	39,892		$	43,410		$	39,771
Impact of adopting ASU 2016-13			(2,534)			0			0
Provisions for credit loss expense			16,151			1,366			3,942
Recoveries on loans and leases			631			906			2,137
Charge-offs on loans and leases			(2,471)			(5,790)			(2,440)
Total allowance at end of year			$	51,669		$	39,892		$	43,410

The following table details activity in the allowance for credit losses on loans for the years ended December 31, 2020 and 2019. As previously discussed, the Company adopted ASU 2016-13 on January 1, 2020 using the modified retrospective approach. Results for the periods beginning after January 1, 2020 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable U.S. GAAP. As a result of the adoption of ASC 326, the Company recorded a net cumulative-effect adjustment reducing the allowance for credit losses by $2.5 million. The allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.

December 31, 2020
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance, prior to adoption of ASU 2016-13			$	10,541		$	21,608		$	6,381		$	1,362		$	0		$	39,892
Impact of adopting ASU 2016-13			(2,008)			(5,917)			4,459			850			82			(2,534)
Charge-offs			(2)			(1,903)			(84)			(482)			0			(2,471)
Recoveries			131			58			194			248			0			631
Provision (credit) for credit loss expense			577			16,700			(693)			(416)			(17)			16,151
Ending Balance			$	9,239		$	30,546		$	10,257		$	1,562		$	65		$	51,669

December 31, 2019
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	11,272		$	23,483		$	7,345		$	1,310		$	0		$	43,410
Charge-offs			(696)			(4,015)			(256)			(823)			0			(5,790)
Recoveries			103			174			334			295			0			906
Provision (credit) for credit loss expense			(138)			1,966			(1,042)			580			0			1,366
Ending Balance			$	10,541		$	21,608		$	6,381		$	1,362		$	0		$	39,892

The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans:

(In thousands)			Real Estate			Business Assets			Other			Total			ACL Allocation
December 31, 2020
Commercial and Industrial			$	103		$	582		$	110		$	795		$	122
Commercial Real Estate			24,277			1,418			0			25,695			186
Residential Real Estate			0			0			0			0			0
Total			$	24,380		$	2,000		$	110		$	26,490		$	308

Schedule of the allowance for credit losses based on impairment methodology

At December 31, 2019, the allocation of the allowance for loan and lease losses summarized on the basis of the Company’s impairment methodology was as follows:

December 31, 2019
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for originated loans and leases
Individually evaluated for impairment			$	245		$	662		$	0		$	0		$	0		$	907
Collectively evaluated for impairment			10,296			20,895			6,360			1,356			0			38,907
Ending balance			$	10,541		$	21,557		$	6,360		$	1,356		$	0		$	39,814
Allowance for acquired loans
Individually evaluated for impairment			$	0		$	0		$	0		$	0		$	0		$	0
Collectively evaluated for impairment			0			51			21			6			0			78
Ending balance			$	0		$	51		$	21		$	6		$	0		$	78

Schedule of recorded investment in loans and leases impairment methodology

The recorded investment in loans and leases summarized on the basis of the Company’s impairment methodology as of December 31, 2019 was as follows:

December 31, 2019
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer  and Other			Finance Leases			Total
Originated loans and leases
Individually evaluated for impairment			$	2,110		$	13,496		$	3,779		$	0		$	0		$	19,385
Collectively evaluated for impairment			966,875			2,283,152			1,340,687			73,625			17,322			4,681,661
Total			$	968,985		$	2,296,648		$	1,344,466		$	73,625		$	17,322		$	4,701,046

December 31, 2019
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer  and Other			Finance Leases			Total
Acquired loans
Individually evaluated for impairment			$	2		$	714		$	2,114		$	0		$	0		$	2,830
Loans acquired with deteriorated credit quality			173			5,674			3,302			0			0			9,149
Collectively evaluated for impairment			38,901			140,529			27,955			785			0			208,170
Total			$	39,076		$	146,917		$	33,371		$	785		$	0		$	220,149

Schedule of average recorded investment and interest income on impaired loans

Impaired loans at December 31, 2019 were as follows: 

			December 31, 2019
(In thousands)			Recorded Investment						Unpaid Principal Balance						Related Allowance
Originated loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	1,865					$	1,965					$	0
Commercial real estate
Commercial real estate other			10,205						11,017						0
Residential real estate
Home equity			3,779						3,992						0
Subtotal			$	15,849					$	16,974					$	0
Originated loans and leases with related allowance
Commercial & industrial
Commercial and industrial other			245						245						245
Commercial real estate
Commercial real estate other			3,291						3,291						662
Subtotal			$	3,536					$	3,536					$	907
Total			$	19,385					$	20,510					$	907

			December 31, 2019
(In thousands)			Recorded Investment						Unpaid Principal Balance						Related Allowance
Acquired loans with no related allowance
Commercial & industrial
Commercial and industrial other			$	2					$	2					$	0
Commercial real estate
Commercial real estate other			714						714						0
Residential real estate
Home equity			2,114						2,217						0
Total			$	2,830					$	2,933					$	0

The average recorded investment and interest income recognized on impaired originated loans for the years ended December 31, 2019 and 2018 was as follows:

Year Ended December 31,
			2019						2018
(In thousands)			Average Recorded Investment			Interest Income Recognized			Average Recorded Investment			Interest Income Recognized
Originated loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	1,830		$	0		$	1,979		$	0
Commercial real estate
Commercial real estate other			7,552			0			5,165			0
Residential real estate
Home equity			3,943			0			3,983			0
Subtotal			$	13,325		$	0		$	11,127		$	0
Originated loans and leases with related allowance
Commercial & industrial
Commercial and industrial other			$	132		$	0		$	1,374		$	0
Commercial real estate
Commercial real estate other			1,391			0			1,357			0
Subtotal			$	1,523		$	0		$	2,731		$	0
Total			$	14,848		$	0		$	13,858		$	0

The average recorded investment and interest income recognized on impaired acquired loans for the years ended December 31, 2019 and 2018 was as follows:

Year Ended December 31,
			2019						2018
(In thousands)			Average Recorded Investment			Interest Income Recognized			Average Recorded Investment			Interest Income Recognized
Acquired loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	21		$	0		$	50		$	0
Commercial real estate
Commercial real estate other			822			0			999			0
Residential real estate
Home equity			2,503			0			2,945			0
Subtotal			$	3,346		$	0		$	3,994		$	0
Acquired loans and leases with related allowance
Subtotal			$	0		$	0		$	0		$	0
Total			$	3,346		$	0		$	3,994		$	0

Schedule of troubled debt restructurings

The following tables present loans by class modified in 2020 and 2019 as troubled debt restructurings. Post-modification balances reflect paydowns and charge-offs at time of modification.

Troubled Debt Restructuring

December 31, 2020			Year Ended
												Defaulted TDRs2
(In thousands)			Number of Loans			Pre- Modification Outstanding Recorded Investment			Post-Modification Outstanding Recorded Investment			Number of Loans			Post- Modification Outstanding Recorded Investment
Commercial & industrial
Commercial and industrial other1			1			$	24		$	24		0			$	0
Residential real estate
Mortgages			2			274			274			1			37
Home equity1			1			43			43			1			87
Consumer and other
Consumer and other			1			4			4			0			0
Total			5			$	345		$	345		2			$	124

1Represents the following concessions: extension of term and reduction of rate.

2TDRs that defaulted during the 12 months ended December 31, 2020, that had been restructured in the prior twelve months.

December 31, 2019			Year Ended
												Defaulted TDRs2
(In thousands)			Number of Loans			Pre- Modification Outstanding Recorded Investment			Post-Modification Outstanding Recorded Investment			Number of Loans			Post- Modification Outstanding Recorded Investment
Commercial & industrial
Commercial and industrial other			2			$	604		$	604		0			$	0
Commercial real estate
Commercial real estate other1			1			1,577			1,577			0			0
Residential real estate
Home equity1			2			181			181			1			93
Total			5			$	2,362		$	2,362		1			$	93

1Represents the following concessions: extension of term and reduction of rate.

2TDRs that defaulted during the 12 months ended December 31, 2019, that had been restructured in the prior twelve months.

Schedule of credit quality indicators on loans by class of commercial and industrial loans and commercial real estate loans

The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2020.

(In thousands)			2020			2019			2018			2017			2016			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial & Industrial - Other:
Pass			$	91,597		$	72,639		$	56,191		$	60,714		$	33,402		$	301,027		$	149,969		$	16,301		$	781,840
Special Mention			1,064			367			344			912			2,045			228			1,331			0			6,291
Substandard			412			305			933			485			292			783			1,646			0			4,856
Total Commercial & Industrial - Other			$	93,073		$	73,311		$	57,468		$	62,111		$	35,739		$	302,038		$	152,946		$	16,301		$	792,987
Commercial and Industrial - PPP:
Pass			$	291,252		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	291,252
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			0			0			0			0			0			0			0
Total Commercial and Industrial - PPP			$	291,252		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	291,252
Commercial and Industrial - Agriculture:
Pass			$	11,536		$	8,005		$	11,162		$	6,531		$	3,539		$	2,599		$	41,936		$	1,340		$	86,648
Special Mention			0			0			28			729			0			0			2,080			0			2,837
Substandard			99			83			0			202			0			2,308			2,312			0			5,004
Total Commercial and Industrial - Agriculture			$	11,635		$	8,088		$	11,190		$	7,462		$	3,539		$	4,907		$	46,328		$	1,340		$	94,489
Commercial Real Estate
Pass			$	278,747		$	246,331		$	232,651		$	237,487		$	290,106		$	664,027		$	33,117		$	64,903		$	2,047,369
Special Mention			35			13,016			5,612			4,654			34,310			46,074			203			0			103,904
Substandard			0			4,933			18,395			6,172			5,625			17,610			302			0			53,037
Total Commercial Real Estate			$	278,782		$	264,280		$	256,658		$	248,313		$	330,041		$	727,711		$	33,622		$	64,903		$	2,204,310
Commercial Real Estate - Agriculture:
Pass			$	22,440		$	35,081		$	44,519		$	22,356		$	17,081		$	44,559		$	919		$	5,602		$	192,557
Special Mention			1,960			0			575			1,366			1,053			6			49			0			5,009
Substandard			0			0			0			1,777			713			1,527			283			0			4,300
Total Commercial Real Estate - Agriculture			$	24,400		$	35,081		$	45,094		$	25,499		$	18,847		$	46,092		$	1,251		$	5,602		$	201,866
Commercial Real Estate - Construction
Pass			$	14,465		$	20,705		$	7,999		$	2,478		$	1,879		$	6,682		$	85,513		$	21,051		$	160,772
Special Mention			0			0			0			0			0			467			1,453			0			1,920
Substandard			0			0			0			0			0			324			0			0			324
Total Commercial Real Estate - Construction			$	14,465		$	20,705		$	7,999		$	2,478		$	1,879		$	7,473		$	86,966		$	21,051		$	163,016

The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2020, continued.

(In thousands)			2020			2019			2018			2017			2016			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Residential - Home Equity
Performing			$	1,440		$	2,764		$	1,052		$	2,120		$	722		$	1,106		$	188,614		$	44		$	197,862
Nonperforming			0			18			0			0			194			506			2,247			0			2,965
Total Residential - Home Equity			$	1,440		$	2,782		$	1,052		$	2,120		$	916		$	1,612		$	190,861		$	44		$	200,827
Residential - Mortgages
Performing			$	305,476		$	193,543		$	123,205		$	155,699		$	178,149		$	255,556		$	11,735		$	1,617		$	1,224,980
Nonperforming			0			258			455			706			1,404			7,305			52			0			10,180
Total Residential - Mortgages			$	305,476		$	193,801		$	123,660		$	156,405		$	179,553		$	262,861		$	11,787		$	1,617		$	1,235,160
Consumer - Direct
Performing			$	14,840		$	11,127		$	8,011		$	6,632		$	2,854		$	10,840		$	6,835		$	0		$	61,139
Nonperforming			5			74			167			12			0			2			0			$	0		260
Total Consumer - Direct			$	14,845		$	11,201		$	8,178		$	6,644		$	2,854		$	10,842		$	6,835		$	0		$	61,399
Consumer - Indirect
Performing			$	1,424		$	1,878		$	3,327		$	1,128		$	382		$	93		$	0		$	0		$	8,232
Nonperforming			0			67			44			7			36			15			0			0			169
Total Consumer Indirect			$	1,424		$	1,945		$	3,371		$	1,135		$	418		$	108		$	0		$	0		$	8,401

The following tables present credit quality indicators (internal risk grade) by class of commercial and industrial loans and commercial real estate loans as of December 31, 2019. 

December 31, 2019
(In thousands)			Commercial & Industrial Other						Commercial & Industrial Agriculture						Commercial Real Estate Other						Commercial Real Estate Agriculture						Commercial Real Estate Construction						Total
Originated Loans and Leases
Internal risk grade:
Pass			$	851,517					$	89,892					$	1,857,142					$	166,888					$	212,302					$	3,177,741
Special Mention			8,306						1,698						16,623						3,173						0						29,800
Substandard			3,376						14,196						25,880						14,640						0						58,092
Total			$	863,199					$	105,786					$	1,899,645					$	184,701					$	212,302					$	3,265,633

December 31, 2019
(In thousands)			Commercial & Industrial Other						Commercial & Industrial Agriculture						Commercial Real Estate Other						Commercial Real Estate Agriculture						Commercial Real Estate Construction						Total
Acquired Loans and Leases
Internal risk grade:
Pass			$	38,879					$	0					$	143,175					$	197					$	1,335					$	183,586
Special Mention			0						0						0						0						0						0
Substandard			197						0						2,210						0						0						2,407
Total			$	39,076					$	0					$	145,385					$	197					$	1,335					$	185,993

Schedule of credit quality indicators by class of residential real estate loans and consumer loans

The following tables present credit quality indicators by class of residential real estate loans and by class of consumer loans. Nonperforming loans include nonaccrual, impaired, and loans 90 days past due and accruing interest. All other loans were considered performing as of December 31, 2019. For purposes of this footnote, acquired loans that were recorded at fair value at the acquisition date and are 90 days or greater past due are considered performing.

December 31, 2019
(In thousands)			Residential Home Equity						Residential Mortgages						Consumer Indirect						Consumer Other						Total
Originated Loans and Leases
Performing			$	201,970					$	1,133,237					$	12,847					$	60,503					$	1,408,557
Nonperforming			1,924						7,335						117						158						9,534
Total			$	203,894					$	1,140,572					$	12,964					$	60,661					$	1,418,091

December 31, 2019
(In thousands)			Residential Home Equity						Residential Mortgages						Consumer Indirect						Consumer Other						Total
Acquired Loans and Leases
Performing			$	14,479					$	17,269					$	0					$	785					$	32,533
Nonperforming			872						751						0						0						1,623
Total			$	15,351					$	18,020					$	0					$	785					$	34,156

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