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LOANS AND CREDIT QUALITY (Tables)
 9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
Schedule of loans and leases, excluding loans held for sale
Loans, excluding loans held for sale, net of ACL under ASC 326 as of September 30, 2021 and December 31, 2020 consisted of the following:
(dollars in thousands)September 30, 2021December 31, 2020
Commercial, financial and agricultural:
Small Business Administration Paycheck Protection Program$226,596 $425,993 
Other519,227 545,136 
Real estate:
Construction129,207 125,625 
Residential mortgage1,747,183 1,687,251 
Home equity617,545 550,216 
Commercial mortgage1,210,460 1,158,203 
Consumer603,356 479,580 
Gross loans5,053,574 4,972,004 
Net deferred fees(7,777)(7,891)
Total loans, net of deferred fees and costs5,045,797 4,964,113 
Allowance for credit losses(74,587)(83,269)
Total loans, net of allowance for credit losses$4,971,210 $4,880,844 
Financing Receivable, Purchased With Credit Deterioration
The following table presents loans purchased by class for the periods presented:
(dollars in thousands)U.S. Mainland Consumer - UnsecuredU.S. Mainland Consumer - AutomobileTotal
Three Months Ended September 30, 2021
Purchases:
Outstanding balance$70,994 $22,061 $93,055 
Purchase (discount) premium(2,843)1,351 (1,492)
Purchase price$68,151 $23,412 $91,563 
Nine Months Ended September 30, 2021
Purchases:
Outstanding balance$139,010 $71,432 $210,442 
Purchase (discount) premium(5,606)5,080 (526)
Purchase price$133,404 $76,512 $209,916 
Three Months Ended September 30, 2020
Purchases:
Outstanding balance$6,960 $— $6,960 
Purchase discount(280)— (280)
Purchase price$6,680 $— $6,680 
Nine Months Ended September 30, 2020
Purchases:
Outstanding balance$41,272 $— $41,272 
Purchase discount(1,396)— (1,396)
Purchase price$39,876 $— $39,876 
Financing Receivable, Collateral-Dependent The following table presents the amortized cost basis of collateral-dependent loans by class, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans as of September 30, 2021 and December 31, 2020:
(dollars in thousands)Secured by
1-4 Family
Residential
Properties		Secured by
Nonfarm
Nonresidential
Properties		Secured by
Real Estate
and Business
 Assets		TotalAllocated
ACL
September 30, 2021
Commercial, financial and agricultural$— $— $538 $538 $61 
Real estate:
Residential mortgage9,808 — — 9,808 — 
Home equity880 — — 880 — 
Commercial mortgage— 499 — 499 — 
Total$10,688 $499 $538 $11,725 $61 

(dollars in thousands)Secured by
1-4 Family
Residential
Properties		Secured by
Nonfarm
Nonresidential
Properties		Secured by
Real Estate
and Business
 Assets		TotalAllocated
ACL
December 31, 2020
Commercial, financial and agricultural$— $— $676 $676 $209 
Real estate:
Residential mortgage9,833 — — 9,833 — 
Home equity524 — — 524 — 
Commercial mortgage— 626 — 626 — 
Total$10,357 $626 $676 $11,659 $209 
Schedule of aging of the recorded investment in past due loans and leases, by class The following tables present by class, the aging of the recorded investment in past
due loans as of September 30, 2021 and December 31, 2020. The following tables also present the amortized cost of loans on nonaccrual status for which there was no related ACL under ASC 326 as of September 30, 2021 and December 31, 2020.

(dollars in thousands)Accruing
Loans
30 - 59 Days
Past Due		Accruing
Loans
60 - 89 Days
Past Due		Accruing
Loans
Greater 
Than
90 Days
Past Due		Nonaccrual
Loans		Total
Past Due
and
Nonaccrual		Loans and
Leases
Not
Past Due		TotalNonaccrual
Loans
With
No ACL
September 30, 2021       
Commercial, financial and agricultural:
SBA PPP$— $— $— $— $— $218,671 $218,671 $— 
Other407 197 — 689 1,293 517,580 518,873 188 
Real estate:  
Construction— — — — — 128,908 128,908 — 
Residential mortgage— 855 444 5,351 6,650 1,742,079 1,748,729 5,350 
Home equity83 194 — 880 1,157 617,794 618,951 880 
Commercial mortgage269 — — — 269 1,208,148 1,208,417 — 
Consumer1,645 297 166 317 2,425 600,823 603,248 — 
Total$2,404 $1,543 $610 $7,237 $11,794 $5,034,003 $5,045,797 $6,418 

(dollars in thousands)Accruing
Loans
30 - 59 Days
Past Due		Accruing
Loans
60 - 89 Days
Past Due		Accruing
Loans
Greater 
Than
90 Days
Past Due		Nonaccrual
Loans		Total
Past Due
and
Nonaccrual		Loans and
Leases
Not
Past Due		TotalNonaccrual
Loans
With
No ACL
December 31, 2020       
Commercial, financial and agricultural:
SBA PPP$— $— $— $— $— $416,375 $416,375 $— 
Other613 350 — 1,461 2,424 542,667 545,091 — 
Real estate:  
Construction— — — — — 125,407 125,407 — 
Residential mortgage2,832 689 567 4,115 8,203 1,682,009 1,690,212 4,115 
Home equity273 3 — 524 800 550,466 551,266 524 
Commercial mortgage— — — — — 1,156,328 1,156,328 — 
Consumer2,725 906 240 92 3,963 475,471 479,434 — 
Total$6,443 $1,948 $807 $6,192 $15,390 $4,948,723 $4,964,113 $4,639 
Schedule Of Debt Instrument, Deferrals
Schedule of information related to loans modified in a TDR, by class
The following table presents by class, information related to loans modified in a TDR during the three and nine months ended September 30, 2021 and 2020:
(dollars in thousands)Number of
Contracts		Recorded
Investment
(as of Period End)		Increase in the
ACL
Three Months Ended September 30, 2021
Real estate: Residential mortgage1 $61 $— 
Total1 $61 $— 
Nine Months Ended September 30, 2021
Real estate: Residential mortgage1 $61 $— 
Total1 $61 $— 

The Company modified one additional loan totaling $0.6 million during the three months ended March 31,2021. The loan was paid off during the three months ended June 30, 2021.

(dollars in thousands)Number of
Contracts		Recorded
Investment
(as of Period End)		Increase in the
ACL
Three Months Ended September 30, 2020
Consumer3 $80 $— 
Total3 $80 $— 
Nine Months Ended September 30, 2020
Real estate: Commercial mortgage1 $281 $— 
Consumer11 214 — 
Total12 $495 $— 
Schedule of recorded investment in loans and leases, by class and credit indicator The following table presents the amortized cost basis of the Company's loans by class, credit quality indicator and origination year as of September 30, 2021 and December 31, 2020. Revolving loans converted to term as of and during the three and nine months ended September 30, 2021 and 2020 were not material to the total loan portfolio.
Amortized Cost of Term Loans by Origination Year
(dollars in thousands)20212020201920182017PriorAmortized Cost of Revolving LoansTotal
September 30, 2021
Commercial, financial and agricultural - SBA PPP:
Risk Rating
Pass$182,415 $36,256 $— $— $— $— $— $218,671 
Subtotal182,415 36,256 — — — — — 218,671 
Commercial, financial and agricultural - Other:
Risk Rating
Pass85,710 59,807 59,784 61,017 33,634 110,579 73,030 483,561 
Special Mention914 5,036 7,350 387 9,206 424 — 23,317 
Substandard167 — 641 1,961 6,930 2,296 — 11,995 
Subtotal86,791 64,843 67,775 63,365 49,770 113,299 73,030 518,873 
Construction:
Risk Rating
Pass17,819 22,932 32,830 29,217 291 20,571 4,328 127,988 
Substandard— — — 920 — — — 920 
Subtotal17,819 22,932 32,830 30,137 291 20,571 4,328 128,908 
Residential mortgage:
Risk Rating
Pass442,001 499,142 196,854 89,217 102,258 412,485 — 1,741,957 
Special Mention— 979 — — — — — 979 
Substandard— — — 1,092 893 3,808 — 5,793 
Subtotal442,001 500,121 196,854 90,309 103,151 416,293 — 1,748,729 
Home equity:
Risk Rating
Pass17,687 14,145 11,407 11,564 729 8,094 554,445 618,071 
Substandard— 355 — 80 — 445 — 880 
Subtotal17,687 14,500 11,407 11,644 729 8,539 554,445 618,951 
Commercial mortgage:
Risk Rating
Pass176,873 138,875 144,713 127,048 159,234 404,683 9,718 1,161,144 
Special Mention— — 7,059 6,642 290 6,893 — 20,884 
Substandard— — 1,760 8,050 1,800 14,779 — 26,389 
Subtotal176,873 138,875 153,532 141,740 161,324 426,355 9,718 1,208,417 
Consumer:
Risk Rating
Pass220,208 108,571 105,581 50,109 25,670 12,583 80,041 602,763 
Substandard— 117 103 54 28 129 — 431 
Loss— — — — — 54 — 54 
Subtotal220,208 108,688 105,684 50,163 25,698 12,766 80,041 603,248 
Total$1,143,794 $886,215 $568,082 $387,358 $340,963 $997,823 $721,562 $5,045,797 
Amortized Cost of Term Loans by Origination Year
(dollars in thousands)20202019201820172016PriorAmortized Cost of Revolving LoansTotal
December 31, 2020
Commercial, financial and agricultural - SBA PPP:
Risk Rating
Pass$416,375 $— $— $— $— $— $— $416,375 
Subtotal416,375 — — — — — — 416,375 
Commercial, financial and agricultural - Other:
Risk Rating
Pass$86,456 $55,660 $61,314 $47,672 $39,337 $98,136 $82,465 $471,040 
Special Mention9,690 16,120 6,293 26,109 1,556 6,989 420 67,177 
Substandard200 839 1,043 1,045 2,570 1,177 — 6,874 
Subtotal96,346 72,619 68,650 74,826 43,463 106,302 82,885 545,091 
Construction:
Risk Rating
Pass22,491 29,518 36,790 9,365 2,163 19,138 3,099 122,564 
Special Mention— — 2,843 — — — — 2,843 
Subtotal22,491 29,518 39,633 9,365 2,163 19,138 3,099 125,407 
Residential mortgage:
Risk Rating
Pass556,479 276,645 127,490 136,307 180,782 406,020 — 1,683,723 
Special Mention997 — — 597 142 — — 1,736 
Substandard— — 537 785 1,381 2,050 — 4,753 
Subtotal557,476 276,645 128,027 137,689 182,305 408,070 — 1,690,212 
Home equity:
Risk Rating
Pass17,582 15,851 15,567 679 1,023 4,592 494,741 550,035 
Special Mention— — — — — — 707 707 
Substandard— — — — 200 324 — 524 
Subtotal17,582 15,851 15,567 679 1,223 4,916 495,448 551,266 
Commercial mortgage:
Risk Rating
Pass130,448 144,244 123,519 166,618 104,381 363,837 16,200 1,049,247 
Special Mention— 2,021 31,647 2,919 13,546 19,653 — 69,786 
Substandard— 1,791 19,000 1,934 — 14,570 — 37,295 
Subtotal130,448 148,056 174,166 171,471 117,927 398,060 16,200 1,156,328 
Consumer:
Risk Rating
Pass112,955 147,940 78,486 44,571 17,445 4,032 73,423 478,852 
Special Mention— — — — — — 250 250 
Substandard— 138 102 22 — 22 — 284 
Loss— 16 — 26 2 4 — 48 
Subtotal112,955 148,094 78,588 44,619 17,447 4,058 73,673 479,434 
Total$1,353,673 $690,783 $504,631 $438,649 $364,528 $940,544 $671,305 $4,964,113 
The following tables present the Company's loans by class and credit quality indicator as of September 30, 2021 and December 31, 2020:
(dollars in thousands)PassSpecial MentionSubstandardLossSubtotalNet Deferred Fees and CostsTotal
September 30, 2021      
Commercial, financial and agricultural: SBA PPP$226,596 $— $— $— $226,596 $(7,925)$218,671 
Commercial, financial and agricultural: Other483,915 23,317 11,995 — 519,227 (354)518,873 
Real estate:  
Construction128,287 — 920 — 129,207 (299)128,908 
Residential mortgage1,740,411 979 5,793 — 1,747,183 1,546 1,748,729 
Home equity616,665 — 880 — 617,545 1,406 618,951 
Commercial mortgage1,163,187 20,884 26,389 — 1,210,460 (2,043)1,208,417 
Consumer602,871 — 431 54 603,356 (108)603,248 
Total$4,961,932 $45,180 $46,408 $54 $5,053,574 $(7,777)$5,045,797 

(dollars in thousands)PassSpecial MentionSubstandardLossSubtotalNet Deferred Fees and CostsTotal
December 31, 2020      
Commercial, financial and agricultural: SBA PPP$425,993 $— $— $— $425,993 $(9,618)$416,375 
Commercial, financial and agricultural: Other471,085 67,177 6,874 — 545,136 (45)545,091 
Real estate:  
Construction122,782 2,843 — — 125,625 (218)125,407 
Residential mortgage1,680,762 1,736 4,753 — 1,687,251 2,961 1,690,212 
Home equity548,985 707 524 — 550,216 1,050 551,266 
Commercial mortgage1,051,122 69,786 37,295 — 1,158,203 (1,875)1,156,328 
Consumer478,998 250 284 48 479,580 (146)479,434 
Total$4,779,727 $142,499 $49,730 $48 $4,972,004 $(7,891)$4,964,113