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Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Schedule of allowance for loan and lease losses segregated by originated and acquired loan and lease portfolios and by portfolio segment

The following table details activity in the allowance for credit losses on loans for the three and nine months ended September 30, 2022 and 2021. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.

Three Months Ended September 30, 2022
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	7,814		$	23,227		$	11,082		$	1,591		$	79		$	43,793
Charge-offs			(343)			0			51			(132)			0			(424)
Recoveries			106			105			8			83			0			302
(Credit) provision for credit loss expense			(1,053)			3,207			(698)			(362)			7			1,101
Ending Balance			$	6,524		$	26,539		$	10,443		$	1,180		$	86		$	44,772

Three Months Ended September 30, 2021
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	7,113		$	29,201		$	9,534		$	1,590		$	67		$	47,505
Charge-offs			(157)			0			0			(53)			0			(210)
Recoveries			16			2			65			58			0			141
(Credit) provision for credit loss expense			(774)			(119)			(184)			(99)			(1)			(1,177)
Ending Balance			$	6,198		$	29,084		$	9,415		$	1,496		$	66		$	46,259

Nine Months Ended September 30, 2022
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	6,335		$	24,813		$	10,139		$	1,492		$	64		$	42,843
Charge-offs			(366)			(50)			0			(410)			0			(826)
Recoveries			132			910			315			251			0			1,608
(Credit) provision for credit loss expense			423			866			(11)			(153)			22			1,147
Ending Balance			$	6,524		$	26,539		$	10,443		$	1,180		$	86		$	44,772

Nine Months Ended September 30, 2021
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	9,239		$	30,546		$	10,257		$	1,562		$	65		$	51,669
Charge-offs			(274)			0			(51)			(218)			0			(543)
Recoveries			116			1,040			229			153			0			1,538
(Credit) provision for credit loss expense			(2,883)			(2,502)			(1,020)			(1)			1			(6,405)
Ending Balance			$	6,198		$	29,084		$	9,415		$	1,496		$	66		$	46,259

The following table details activity in the liabilities for off-balance sheet credit exposures for the three and nine months ended September 30, 2022 and 2021:

Three Months Ended September 30,
(In thousands)			2022			2021
Liabilities for off-balance sheet credit exposures at beginning of period			$	2,796		$	2,247
Credit for credit loss expense related to off-balance sheet credit exposures			(45)			(55)
Liabilities for off-balance sheet credit exposures at end of period			$	2,751		$	2,192

Nine Months Ended September 30,
(In thousands)			2022			2021
Liabilities for off-balance sheet credit exposures at beginning of period			$	2,506		$	1,920
Provision for credit loss expense related to off-balance sheet credit exposures			245			272
Liabilities for off-balance sheet credit exposures at end of period			$	2,751		$	2,192

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
September 30, 2022
Commercial and Industrial			$	435		$	335		$	172		$	942		$	159
Commercial Real Estate			12,268			0			2,628			14,896			0
Commercial Real Estate - Agriculture			1,525			0			0			1,525			0
Residential Real Estate			335			0			0			335			28
Total			$	14,563		$	335		$	2,800		$	17,698		$	187

(In thousands)			Real Estate			Business Assets			Other			Total			ACL Allocation
December 31, 2021
Commercial and Industrial			$	142		$	395		$	328		$	865		$	26
Commercial Real Estate			13,334			0			1,931			15,265			40
Residential Real Estate			32			0			0			32			1
Total			$	13,508		$	395		$	2,259		$	16,162		$	67

Schedule of loans modified in troubled debt restructuring

The following tables present information on loans modified in a TDR during the three and nine months ended September 30, 2022 and 2021. Post-modification amounts are presented as of September 30, 2022 and September 30, 2021.

September 30, 2022			Three Months 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
Residential real estate
Residential real estate1			6			$	608		$	608		0			$	0
Total			6			$	608		$	608		0			$	0

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

2 TDRs that defaulted during the three months ended September 30, 2022 that were restructured in the prior twelve months.

September 30, 2021			Three Months 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
Residential real estate
Home equity1			1			$	112		$	112		1			$	201
Total			1			$	112		$	112		1			$	201

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

2 TDRs that defaulted during the three months ended September 30, 2021 that were restructured in the prior twelve months.

September 30, 2022			Nine Months 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
Residential real estate
Mortgages1			6			$	608		$	608		0			$	0
Total			6			$	608		$	608		0			$0

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

2 TDRs that defaulted during the nine months ended September 30, 2022 that were restructured in the prior twelve months.

September 30, 2021			Nine Months 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
Residential real estate
Home equity1			1			$	112		$	112		1			$	201
Total			1			$	112		$	112		1			$	201

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

2 TDRs that defaulted during the nine months ended September 30, 2021 that were restructured in the prior twelve months.

Schedule of credit quality indicators 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 September 30, 2022 and December 31, 2021:

September 30, 2022
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial and Industrial - Other:
Pass			$	105,118		$	100,909		$	43,941		$	45,679		$	36,484		$	162,074		$	208,925		$	3,849		$	706,979
Special Mention			0			135			455			275			11			1,432			764			0			3,072
Substandard			0			119			474			39			454			519			7,070			0			8,675
Total Commercial and Industrial - Other			$	105,118		$	101,163		$	44,870		$	45,993		$	36,949		$	164,025		$	216,759		$	3,849		$	718,726
Commercial and Industrial - PPP:
Pass			$	0		$	498		$	377		$	0		$	0		$	0		$	0		$	0		$	875
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			$	0		$	498		$	377		$	0		$	0		$	0		$	0		$	0		$	875
Commercial and Industrial - Agriculture:
Pass			$	11,505		$	4,460		$	5,359		$	4,528		$	8,132		$	5,610		$	22,960		$	239		$	62,793
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			74			0			0			2,298			1,411			0			3,783
Total Commercial and Industrial - Agriculture			$	11,505		$	4,460		$	5,433		$	4,528		$	8,132		$	7,908		$	24,371		$	239		$	66,576
Commercial Real Estate
Pass			$	276,588		$	362,770		$	312,387		$	279,146		$	206,351		$	836,400		$	10,778		$	25,170		$	2,309,590
Special Mention			643			3,427			1,700			11,542			2,965			43,006			0			0			63,283
Substandard			83			112			0			3,572			2,250			20,920			141			0			27,078
Total Commercial Real Estate			$	277,314		$	366,309		$	314,087		$	294,260		$	211,566		$	900,326		$	10,919		$	25,170		$	2,399,951
Commercial Real Estate - Agriculture:
Pass			$	24,003		$	24,407		$	23,558		$	26,739		$	38,919		$	67,610		$	2,810		$	1,248		$	209,294
Special Mention			0			0			0						0			375			0			0			375
Substandard			0			0			0			219			38			214			0			0			471
Total Commercial Real Estate - Agriculture			$	24,003		$	24,407		$	23,558		$	26,958		$	38,957		$	68,199		$	2,810		$	1,248		$	210,140
Commercial Real Estate - Construction
Pass			$	12,059		$	76,821		$	44,319		$	24,559		$	9,511		$	7,380		$	23,187		$	1,308		$	199,144
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			0			0			0			0			0			0			0
Total Commercial Real Estate - Construction			$	12,059		$	76,821		$	44,319		$	24,559		$	9,511		$	7,380		$	23,187		$	1,308		$	199,144

December 31, 2021
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial and Industrial - Other:
Internal risk grade:
Pass			$	123,996		$	58,432		$	54,116		$	42,093		$	35,725		$	239,093		$	125,476		$	10,039		$	688,970
Special Mention			156			770			450			100			201			393			1,417			0			3,487
Substandard			179			584			47			575			0			637			4,642			0			6,664
Total Commercial and Industrial - Other			$	124,331		$	59,786		$	54,613		$	42,768		$	35,926		$	240,123		$	131,535		$	10,039		$	699,121
Commercial and Industrial - Agriculture:
Pass			$	8,573		$	6,782		$	5,700		$	10,136		$	6,867		$	3,186		$	53,145		$	595		$	94,984
Special Mention			0			0			0			23			0			0			0			0			23
Substandard			0			85			11			0			93			2,316			1,660			0			4,165
Total Commercial and Industrial - Agriculture			$	8,573		$	6,867		$	5,711		$	10,159		$	6,960		$	5,502		$	54,805		$	595		$	99,172
Commercial and Industrial - PPP:
Pass			$	71,260		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	71,260
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			$	71,260		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	71,260
Commercial Real Estate
Pass			$	325,874		$	271,680		$	249,266		$	201,992		$	212,991		$	810,713		$	44,264		$	43,225		$	2,160,005
Special Mention			0			1,763			11,772			3,217			2,167			61,723			358			0			81,000
Substandard			3,482			0			2,262			2,518			8,509			20,401			422			0			37,594
Total Commercial Real Estate			$	329,356		$	273,443		$	263,300		$	207,727		$	223,667		$	892,837		$	45,044		$	43,225		$	2,278,599
Commercial Real Estate - Agriculture:
Pass			$	23,151		$	21,856		$	28,943		$	41,064		$	23,195		$	50,809		$	1,949		$	2,850		$	193,817
Special Mention			0			479			0			0			0			350			35			0			864
Substandard			0			0			0			39			0			1,253			0			0			1,292
Total Commercial Real Estate - Agriculture			$	23,151		$	22,335		$	28,943		$	41,103		$	23,195		$	52,412		$	1,984		$	2,850		$	195,973
Commercial Real Estate - Construction
Pass			$	12,840		$	10,025		$	16,325		$	7,542		$	1,274		$	6,559		$	112,537		$	10,037		$	177,139
Special Mention			0			0			0			0			0			0			0			0			0
Substandard			0			0			0			0			0			643			800			0			1,443
Total Commercial Real Estate - Construction			$	12,840		$	10,025		$	16,325		$	7,542		$	1,274		$	7,202		$	113,337		$	10,037		$	178,582

The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of September 30, 2022 and December 31, 2021, continued:

September 30, 2022
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Residential - Home Equity
Performing			$	1,603		$	1,115		$	671		$	1,026		$	839		$	3,442		$	175,683		$	1,267		$	185,646
Nonperforming			0			0			0			14			0			67			2,275			0			2,356
Total Residential - Home Equity			$	1,603		$	1,115		$	671		$	1,040		$	839		$	3,509		$	177,958		$	1,267		$	188,002
Residential - Mortgages
Performing			$	159,027		$	274,096		$	244,259		$	120,582		$	67,999		$	468,094		$	0		$	0		$	1,334,057
Nonperforming			0			340			635			603			1,566			7,540			0			0			10,684
Total Residential - Mortgages			$	159,027		$	274,436		$	244,894		$	121,185		$	69,565		$	475,634		$	0		$	0		$	1,344,741
Consumer - Direct
Performing			$	17,881		$	15,882		$	7,825		$	6,937		$	4,764		$	8,439		$	4,417		$	0		$	66,145
Nonperforming			0			0			3			22			77			9			6			$	0		117
Total Consumer - Direct			$	17,881		$	15,882		$	7,828		$	6,959		$	4,841		$	8,448		$	4,423		$	0		$	66,262
Consumer - Indirect
Performing			$	0		$	169		$	171		$	1,307		$	780		$	134		$	0		$	0		$	2,561
Nonperforming			0			0			0			95			38			18			0			0			151
Total Consumer - Indirect			$	0		$	169		$	171		$	1,402		$	818		$	152		$	0		$	0		$	2,712

December 31, 2021
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Residential - Home Equity
Performing			$	2,033		$	1,142		$	3,041		$	1,600		$	1,572		$	3,144		$	161,630		$	6,050		$	180,212
Nonperforming			0			0			16			0			0			604			1,839			0			2,459
Total Residential - Home Equity			$	2,033		$	1,142		$	3,057		$	1,600		$	1,572		$	3,748		$	163,469		$	6,050		$	182,671
Residential - Mortgages
Performing			$	324,967		$	282,202		$	162,574		$	97,778		$	124,221		$	275,133		$	14,112		$	1,205		$	1,282,192
Nonperforming			0			0			241			702			693			7,060			23			0			8,719
Total Residential - Mortgages			$	324,967		$	282,202		$	162,815		$	98,480		$	124,914		$	282,193		$	14,135		$	1,205		$	1,290,911
Consumer - Direct
Performing			$	20,653		$	10,735		$	9,397		$	5,542		$	4,849		$	10,602		$	5,435		$	0		$	67,213
Nonperforming			0			9			44			117			12			0			1			0			183
Total Consumer - Direct			$	20,653		$	10,744		$	9,441		$	5,659		$	4,861		$	10,602		$	5,436		$	0		$	67,396
Consumer - Indirect
Performing			$	1,809		$	854		$	812		$	506		$	362		$	66		$	0		$	0		$	4,409
Nonperforming			0			2			148			81			1			14			0			0			246
Total Consumer - Indirect			$	1,809		$	856		$	960		$	587		$	363		$	80		$	0		$	0		$	4,655

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

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-Section 50
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Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 60
-Section 50
-Paragraph 1
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