XML 73 R61.htm IDEA: XBRL DOCUMENT v3.24.3
LOANS AND ALLOWANCE FOR CREDIT LOSSES - Activity in Allowance for Loan Losses (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Activity in allowance for loan losses        
Balance, beginning of period $ 29,864   $ 28,702  
Balance, beginning of period   $ 28,383   $ 25,178
Impact of adopting ASC 326 49,630   49,630  
Allowance established for acquired PCD loans 5,920   5,920  
Provision for credit losses 14,115      
Provision for credit losses     15,348  
Provision for loan losses   136 14,791 1,264
Charge-offs (580) (342) (843) (1,056)
Recoveries 311 101 503 469
Balance end of period 49,630   49,630  
Balance, end of period   28,278   28,278
Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       2,423
Impact of adopting ASC 326        
Unallocated        
Activity in allowance for loan losses        
Balance, beginning of period 0   0  
Balance, beginning of period   0   245
Impact of adopting ASC 326 0   0  
Allowance established for acquired PCD loans 0   0  
Provision for credit losses 0      
Provision for credit losses     0  
Provision for loan losses   0   0
Charge-offs 0 0 0 0
Recoveries 0 0 0 0
Balance end of period 0   0  
Balance, end of period   0   0
Unallocated | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       (245)
Impact of adopting ASC 326        
Commercial        
Activity in allowance for loan losses        
Balance, beginning of period 26,650   26,077  
Balance, beginning of period   25,784   21,301
Impact of adopting ASC 326 44,210   44,210  
Allowance established for acquired PCD loans 5,805   5,805  
Provision for credit losses 12,067      
Provision for credit losses     12,605  
Provision for loan losses   (121)   977
Charge-offs (492) (267) (587) (760)
Recoveries 180 51 310 189
Balance end of period 44,210   44,210  
Balance, end of period   25,447   25,447
Commercial | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       3,740
Impact of adopting ASC 326        
Commercial | Commercial Real Estate        
Activity in allowance for loan losses        
Balance, beginning of period 18,203   17,873  
Balance, beginning of period   16,996   13,558
Impact of adopting ASC 326 30,298   30,298  
Allowance established for acquired PCD loans 1,321   1,321  
Provision for credit losses 11,103      
Provision for credit losses     11,417  
Provision for loan losses   (173)   335
Charge-offs (333) 0 (345) (12)
Recoveries 4 17 32 102
Balance end of period 30,298   30,298  
Balance, end of period   16,840   16,840
Commercial | Commercial Real Estate | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       2,857
Impact of adopting ASC 326        
Commercial | Acquisition and Development        
Activity in allowance for loan losses        
Balance, beginning of period 2,634   2,241  
Balance, beginning of period   2,767   3,214
Impact of adopting ASC 326 6,990   6,990  
Allowance established for acquired PCD loans 2,535   2,535  
Provision for credit losses 1,809      
Provision for credit losses     2,223  
Provision for loan losses   125   (111)
Charge-offs 0 0 (23) 0
Recoveries 12 1 14 4
Balance end of period 6,990   6,990  
Balance, end of period   2,893   2,893
Commercial | Acquisition and Development | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       (214)
Impact of adopting ASC 326        
Commercial | Commercial and Industrial        
Activity in allowance for loan losses        
Balance, beginning of period 5,652   5,806  
Balance, beginning of period   5,854   4,505
Impact of adopting ASC 326 6,651   6,651  
Allowance established for acquired PCD loans 1,949   1,949  
Provision for credit losses (955)      
Provision for credit losses     (1,149)  
Provision for loan losses   (62)   790
Charge-offs (159) (267) (219) (748)
Recoveries 164 33 264 83
Balance end of period 6,651   6,651  
Balance, end of period   5,558   5,558
Commercial | Commercial and Industrial | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       928
Impact of adopting ASC 326        
Commercial | Municipal        
Activity in allowance for loan losses        
Balance, beginning of period 161   157  
Balance, beginning of period   167   24
Impact of adopting ASC 326 271   271  
Allowance established for acquired PCD loans 0   0  
Provision for credit losses 110      
Provision for credit losses     114  
Provision for loan losses   (11)   (37)
Charge-offs 0 0 0 0
Recoveries 0 0 0 0
Balance end of period 271   271  
Balance, end of period   156   156
Commercial | Municipal | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       169
Impact of adopting ASC 326        
Consumer        
Activity in allowance for loan losses        
Balance, beginning of period 3,214   2,625  
Balance, beginning of period   2,599   3,632
Impact of adopting ASC 326 5,420   5,420  
Allowance established for acquired PCD loans 115   115  
Provision for credit losses 2,048      
Provision for credit losses     2,743  
Provision for loan losses   257   287
Charge-offs (88) (75) (256) (296)
Recoveries 131 50 193 280
Balance end of period 5,420   5,420  
Balance, end of period   2,831   2,831
Consumer | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       (1,072)
Impact of adopting ASC 326        
Consumer | Residential Mortgage        
Activity in allowance for loan losses        
Balance, beginning of period 3,023   2,424  
Balance, beginning of period   2,307   3,444
Impact of adopting ASC 326 4,955   4,955  
Allowance established for acquired PCD loans 105   105  
Provision for credit losses 1,773      
Provision for credit losses     2,410  
Provision for loan losses   239   163
Charge-offs 0 0 (50) (98)
Recoveries 54 31 66 189
Balance end of period 4,955   4,955  
Balance, end of period   2,577   2,577
Consumer | Residential Mortgage | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       (1,121)
Impact of adopting ASC 326        
Consumer | Installment and Other        
Activity in allowance for loan losses        
Balance, beginning of period 191   201  
Balance, beginning of period   292   188
Impact of adopting ASC 326 465   465  
Allowance established for acquired PCD loans 10   10  
Provision for credit losses 275      
Provision for credit losses     333  
Provision for loan losses   18   124
Charge-offs (88) (75) (206) (198)
Recoveries 77 19 127 91
Balance end of period $ 465   $ 465  
Balance, end of period   $ 254   254
Consumer | Installment and Other | Cumulative Effect, Period of Adoption, Adjustment        
Activity in allowance for loan losses        
Balance, beginning of period       $ 49
Impact of adopting ASC 326