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Allowance for Credit Losses (Tables)

3 Months Ended

Mar. 31, 2023

Receivables [Abstract]

Schedule of originated and acquired loan and lease losses by portfolio segment

The following table details activity in the allowance for credit losses on loans and leases for the three months ended March 31, 2023 and 2022. 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 March 31, 2023
(In thousands)			Commercial & Industrial			Commercial Real Estate			Residential Real Estate			Consumer and Other			Finance Leases			Total
Allowance for credit losses:
Beginning balance			$	6,039		$	27,287		$	11,154		$	1,358		$	96		$	45,934
Impact of adopting ASU 2022-22			2			16			46			0			0			64
Charge-offs			0			0			(2)			(106)			0			(108)
Recoveries			46			1,246			64			33			0			1,389
(Credit) provision for credit loss expense			229			(1,363)			(404)			343			15			(1,180)
Ending Balance			$	6,316		$	27,186		$	10,858		$	1,628		$	111		$	46,099

Three Months Ended March 31, 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			(23)			(27)			0			(196)			0			(246)
Recoveries			20			42			109			92			0			263
(Credit) provision for credit loss expense			695			(1,846)			199			200			18			(734)
Ending Balance			$	7,027		$	22,982		$	10,447		$	1,588		$	82		$	42,126

The following table details activity in the liabilities for off-balance sheet credit exposures for the three months ended March 31, 2023 and 2022:

(In thousands)			2023			2022
Liabilities for off-balance sheet credit exposures at beginning of period			$	2,796		$	2,507
Provision for credit loss expense related to off-balance sheet credit exposures			355			214
Liabilities for off-balance sheet credit exposures at end of period			$	3,151		$	2,721

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:

March 31, 2023
(In thousands)			Real Estate			Business Assets			Other			Total			ACL Allocation
Commercial Real Estate			$	10,547		$	0		$	0		$	10,547		$	0
Residential Real Estate			181			0			0			181			0
Total			$	10,728		$	0		$	0		$	10,728		$	0

December 31, 2022
(In thousands)			Real Estate			Business Assets			Other			Total			ACL Allocation
Commercial and Industrial			$	642		$	28		$	0		$	670		$	0
Commercial Real Estate			13,209			0			78			13,287			0
Commercial Real Estate - Agriculture			1,515			0			0			1,515			0
Residential Real Estate			188			0			0			188			3
Total			$	15,554		$	28		$	78		$	15,660		$	3

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

The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2023 and December 31, 2022:

March 31, 2023
(In thousands)			2023			2022			2021			2020			2019			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial and Industrial - Other:
Internal risk grade:
Pass			$	16,897		$	113,621		$	80,606		$	36,432		$	44,230		$	167,183		$	203,174		$	1,170		$	663,313
Special Mention			0			0			120			338			132			1,339			800			0			2,729
Substandard			0			0			102			417			65			1,562			4,916			0			7,062
Total Commercial and Industrial - Other			$	16,897		$	113,621		$	80,828		$	37,187		$	44,427		$	170,084		$	208,890		$	1,170		$	673,104
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Commercial and Industrial - PPP:
Pass			$	0		$	0		$	383		$	303		$	0		$	0		$	0		$	0		$	686
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		$	0		$	383		$	303		$	0		$	0		$	0		$	0		$	686
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Commercial and Industrial - Agriculture:
Pass			$	2,152		$	15,034		$	4,399		$	4,162		$	3,479		$	12,092		$	23,745		$	0		$	65,063
Special Mention			0			0			56			0			0			0			20			0			76
Substandard			0			0			0			67			0			13			4			0			84
Total Commercial and Industrial - Agriculture			$	2,152		$	15,034		$	4,455		$	4,229		$	3,479		$	12,105		$	23,769		$	0		$	65,223
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Commercial Real Estate
Pass			$	39,210		$	340,604		$	367,485		$	317,991		$	278,372		$	1,021,145		$	35,794		$	2,056		$	2,402,657
Special Mention			0			643			0			1,682			11,380			21,234			0			0			34,939
Substandard			0			74			109			0			3,147			35,482			124			0			38,936
Total Commercial Real Estate			$	39,210		$	341,321		$	367,594		319,673			292,899			1,077,861			$	35,918		$	2,056		$	2,476,532
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Commercial Real Estate - Agriculture:
Pass			$	2,578		$	34,652		$	23,976		$	22,525		$	24,893		$	100,038		$	2,158		$	1,450		$	212,270
Special Mention			0			0			0			0			396			1,115			0			0			1,511
Substandard			0			0			0			0			183			50			0			0			233
Total Commercial Real Estate - Agriculture			$	2,578		$	34,652		$	23,976		$	22,525		$	25,472		$	101,203		$	2,158		$	1,450		$	214,014
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0

(In thousands)			2023			2022			2021			2020			2019			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial Real Estate - Construction
Pass			$	0		$	30,152		$	73,446		$	17,738		$	11,859		$	16,312		$	62,168		$	8,114		$	219,789
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			$	0		$	30,152		$	73,446		$	17,738		$	11,859		$	16,312		$	62,168		$	8,114		$	219,789
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Residential - Home Equity
Performing			$	499		$	2,357		$	1,033		$	610		$	953		$	10,589		$	164,730		$	317		$	181,088
Nonperforming			0			0			0			0			0			288			2,260			0			2,548
Total Residential - Home Equity			$	499		$	2,357		$	1,033		$	610		$	953		$	10,877		$	166,990		$	317		$	183,636
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	2		$	0		$	0		$	2
Residential - Mortgages
Performing			$	15,811		$	192,106		$	269,413		$	235,432		$	116,045		$	501,085		$	0		$	0		$	1,329,892
Nonperforming			0			218			330			619			670			10,485			0			0			12,322
Total Residential - Mortgages			$	15,811		$	192,324		$	269,743		$	236,051		$	116,715		$	511,570		$	0		$	0		$	1,342,214
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Consumer - Direct
Performing			$	26,213		$	16,366		$	13,338		$	6,844		$	5,762		$	11,873		$	3,205		$	0		$	83,601
Nonperforming			0			0			0			0			63			108			3			0			174
Total Consumer - Direct			$	26,213		$	16,366		$	13,338		$	6,844		$	5,825		$	11,981		$	3,208		$	0		$	83,775
Current-period gross writeoffs			$	33		$	0		$	0		$	14		$	20		$	3		$	0		$	0		$	70
Consumer - Indirect
Performing			$	0		$	0		$	139		$	127		$	885		$	554		$	0		$	0		$	1,705
Nonperforming			0			0			0			0			55			23			0			0			78
Total Consumer - Indirect			$	0		$	0		$	139		$	127		$	940		$	577		$	0		$	0		$	1,783
Current-period gross writeoffs			$	0		$	0		$	0		$	0		$	31		$	5		$	0		$	0		$	36

December 31, 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:
Internal risk grade:
Pass			$	124,190		$	79,861		$	38,158		$	41,391		$	33,238		$	156,038		$	215,890		$	6,466		$	695,232
Special Mention			0			127			421			285			271			1,380			501			0			2,985
Substandard			0			111			442			35			733			503			5,659			0			7,483
Total Commercial and Industrial - Other			$	124,190		$	80,099		$	39,021		$	41,711		$	34,242		$	157,921		$	222,050		$	6,466		$	705,700
Commercial and Industrial - Agriculture:
Pass			$	16,694		$	4,120		$	4,944		$	4,186		$	7,734		$	4,883		$	42,097		$	215		$	84,873
Special Mention			0			58			0			0			0			0			50			0			108
Substandard			0			0			71			0			0			16			5			0			92
Total Commercial and Industrial - Agriculture			$	16,694		$	4,178		$	5,015		$	4,186		$	7,734		$	4,899		$	42,152		$	215		$	85,073
Commercial and Industrial - PPP:
Pass			$	0		$	416		$	340		$	0		$	0		$	0		$	0		$	0		$	756
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		$	416		$	340		$	0		$	0		$	0		$	0		$	0		$	756
Commercial Real Estate
Pass			$	342,311		$	367,104		$	311,607		$	279,587		$	203,016		$	812,563		$	10,906		$	24,503		$	2,351,597
Special Mention			643			3,406			1,688			11,462			2,555			25,361			0			0			45,115
Substandard			78			110			0			3,394			1,692			35,221			132			0			40,627
Total Commercial Real Estate			$	343,032		$	370,620		$	313,295		$	294,443		$	207,263		$	873,145		$	11,038		$	24,503		$	2,437,339
Commercial Real Estate - Agriculture:
Pass			$	33,241		$	24,125		$	22,831		$	25,576		$	37,835		$	65,112		$	3,131		$	1,235		$	213,086
Special Mention			0			0			0			401			0			1,142			0			0			1,543
Substandard			0			0			0			186			38			110			0			0			334
Total Commercial Real Estate - Agriculture			$	33,241		$	24,125		$	22,831		$	26,163		$	37,873		$	66,364		$	3,131		$	1,235		$	214,963
Commercial Real Estate - Construction
Pass			$	23,105		$	75,245		$	27,584		$	14,842		$	9,083		$	7,268		$	42,701		$	1,288		$	201,116
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			$	23,105		$	75,245		$	27,584		$	14,842		$	9,083		$	7,268		$	42,701		$	1,288		$	201,116

The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2022, continued:

December 31, 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			$	3,030		$	1,062		$	637		$	992		$	792		$	3,183		$	175,451		$	1,085		$	186,232
Nonperforming			0			0			0			14			0			25			2,352			0			2,391
Total Residential - Home Equity			$	3,030		$	1,062		$	637		$	1,006		$	792		$	3,208		$	177,803		$	1,085		$	188,623
Residential - Mortgages
Performing			$	187,129		$	272,235		$	239,584		$	117,391		$	66,605		$	452,221		$	0		$	0		$	1,335,165
Nonperforming			218			335			628			682			1,552			7,738			0			0			11,153
Total Residential - Mortgages			$	187,347		$	272,570		$	240,212		$	118,073		$	68,157		$	459,959		$	0		$	0		$	1,346,318
Consumer - Direct
Performing			$	31,243		$	13,999		$	7,372		$	6,138		$	4,386		$	8,029		$	4,070		$	0		$	75,237
Nonperforming			0			0			3			93			76			0			3			0			175
Total Consumer - Direct			$	31,243		$	13,999		$	7,375		$	6,231		$	4,462		$	8,029		$	4,073		$	0		$	75,412
Consumer - Indirect
Performing			$	0		$	156		$	146		$	1,092		$	635		$	101		$	0		$	0		$	2,130
Nonperforming			0			0			0			76			10			8			0			0			94
Total Consumer - Indirect			$	0		$	156		$	146		$	1,168		$	645		$	109		$	0		$	0		$	2,224

X

- 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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X

- Definition

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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

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X

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No definition available.

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