XML 38 R29.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Loans and ALLL (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2022
Receivables [Abstract] |
Allowance for Loan Losses and Recorded Investment in Loans | Summaries of the ALLL and the recorded investment in loans by segments follows:
| Allowance for Loan Losses
| Three Months Ended September 30, 2022
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
July 1, 2022 | $ | 1,758 |  |  | $ | 451 |  |  | $ | 639 |  |  | $ | 1,323 |  |  | $ | 5,529 |  |  | $ | 9,700 |
Charge-offs | — |  |  | — |  |  | — |  |  | (173) |  |  | — |  |  | (173) |
Recoveries | 14 |  |  | 1 |  |  | 53 |  |  | 64 |  |  | — |  |  | 132 |
Provision for loan losses | (436) |  |  | 35 |  |  | (70) |  |  | (168) |  |  | 657 |  |  | 18 |
September 30, 2022 | $ | 1,336 |  |  | $ | 487 |  |  | $ | 622 |  |  | $ | 1,046 |  |  | $ | 6,186 |  |  | $ | 9,677 |
| Allowance for Loan Losses
| Nine Months Ended September 30, 2022
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
January 1, 2022 | $ | 1,740 |  |  | $ | 289 |  |  | $ | 747 |  |  | $ | 908 |  |  | $ | 5,419 |  |  | $ | 9,103 |
Charge-offs | (3) |  |  | — |  |  | — |  |  | (367) |  |  | — |  |  | (370) |
Recoveries | 54 |  |  | 4 |  |  | 123 |  |  | 223 |  |  | — |  |  | 404 |
Provision for loan losses | (455) |  |  | 194 |  |  | (248) |  |  | 282 |  |  | 767 |  |  | 540 |
September 30, 2022 | $ | 1,336 |  |  | $ | 487 |  |  | $ | 622 |  |  | $ | 1,046 |  |  | $ | 6,186 |  |  | $ | 9,677 |
| Allowance for Loan Losses and Recorded Investment in Loans
| September 30, 2022
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
ALLL |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 14 |  |  | $ | — |  |  | $ | 460 |  |  | $ | — |  |  | $ | — |  |  | $ | 474 |
Collectively evaluated for impairment | 1,322 |  |  | 487 |  |  | 162 |  |  | 1,046 |  |  | 6,186 |  |  | 9,203 |
Total | $ | 1,336 |  |  | $ | 487 |  |  | $ | 622 |  |  | $ | 1,046 |  |  | $ | 6,186 |  |  | $ | 9,677 |
Loans |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 5,703 |  |  | $ | 11,188 |  |  | $ | 2,860 |  |  | $ | — |  |  |  |  | $ | 19,751 |
Collectively evaluated for impairment | 724,801 |  |  | 85,662 |  |  | 331,552 |  |  | 74,385 |  |  |  |  | 1,216,400 |
Total | $ | 730,504 |  |  | $ | 96,850 |  |  | $ | 334,412 |  |  | $ | 74,385 |  |  |  |  | $ | 1,236,151 |
| Allowance for Loan Losses
| Three Months Ended September 30, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
July 1, 2021 | $ | 2,311 |  |  | $ | 248 |  |  | $ | 954 |  |  | $ | 938 |  |  | $ | 4,909 |  |  | $ | 9,360 |
Charge-offs | (1) |  |  | (77) |  |  | — |  |  | (168) |  |  | — |  |  | (246) |
Recoveries | 22 |  |  | 1 |  |  | 29 |  |  | 34 |  |  | — |  |  | 86 |
Provision for loan losses | (801) |  |  | 294 |  |  | (226) |  |  | 45 |  |  | 581 |  |  | (107) |
September 30, 2021 | $ | 1,531 |  |  | $ | 466 |  |  | $ | 757 |  |  | $ | 849 |  |  | $ | 5,490 |  |  | $ | 9,093 |
| Allowance for Loan Losses
| Nine Months Ended September 30, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
January 1, 2021 | $ | 2,162 |  |  | $ | 311 |  |  | $ | 1,363 |  |  | $ | 798 |  |  | $ | 5,110 |  |  | $ | 9,744 |
Charge-offs | (32) |  |  | (77) |  |  | — |  |  | (349) |  |  | — |  |  | (458) |
Recoveries | 121 |  |  | 6 |  |  | 132 |  |  | 147 |  |  | — |  |  | 406 |
Provision for loan losses | (720) |  |  | 226 |  |  | (738) |  |  | 253 |  |  | 380 |  |  | (599) |
September 30, 2021 | $ | 1,531 |  |  | $ | 466 |  |  | $ | 757 |  |  | $ | 849 |  |  | $ | 5,490 |  |  | $ | 9,093 |
| Allowance for Loan Losses and Recorded Investment in Loans
| December 31, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
ALLL |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 13 |  |  | $ | — |  |  | $ | 565 |  |  | $ | — |  |  | $ | — |  |  | $ | 578 |
Collectively evaluated for impairment | 1,727 |  |  | 289 |  |  | 182 |  |  | 908 |  |  | 5,419 |  |  | 8,525 |
Total | $ | 1,740 |  |  | $ | 289 |  |  | $ | 747 |  |  | $ | 908 |  |  | $ | 5,419 |  |  | $ | 9,103 |
Loans |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 9,267 |  |  | $ | 14,189 |  |  | $ | 3,454 |  |  | $ | — |  |  |  |  | $ | 26,910 |
Collectively evaluated for impairment | 798,172 |  |  | 79,766 |  |  | 322,907 |  |  | 73,282 |  |  |  |  | 1,274,127 |
Total | $ | 807,439 |  |  | $ | 93,955 |  |  | $ | 326,361 |  |  | $ | 73,282 |  |  |  |  | $ | 1,301,037 |
Credit quality indicators for commercial and agricultural credit exposures | The following tables display the internally assigned credit risk ratings for commercial and agricultural credit exposures as of:
| September 30, 2022
| Commercial |  | Agricultural |  |
| Real Estate |  | Other |  | Advances to Mortgage Brokers |  | Total |  | Real Estate |  | Other |  | Total |  | Total
Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 - Excellent | $ | — |  |  | $ | 300 |  |  | $ | — |  |  | $ | 300 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 300 |
2 - High quality | 9,331 |  |  | 5,044 |  |  | — |  |  | 14,375 |  |  | 383 |  |  | 60 |  |  | 443 |  |  | 14,818 |
3 - High satisfactory | 70,779 |  |  | 37,313 |  |  | 1,484 |  |  | 109,576 |  |  | 9,833 |  |  | 3,944 |  |  | 13,777 |  |  | 123,353 |
4 - Low satisfactory | 457,821 |  |  | 113,632 |  |  | — |  |  | 571,453 |  |  | 38,935 |  |  | 20,793 |  |  | 59,728 |  |  | 631,181 |
5 - Special mention | 18,255 |  |  | 7,168 |  |  | — |  |  | 25,423 |  |  | 10,540 |  |  | 4,410 |  |  | 14,950 |  |  | 40,373 |
6 - Substandard | 5,695 |  |  | 3,504 |  |  | — |  |  | 9,199 |  |  | 6,373 |  |  | 1,313 |  |  | 7,686 |  |  | 16,885 |
7 - Vulnerable | 78 |  |  | 100 |  |  | — |  |  | 178 |  |  | 98 |  |  | 168 |  |  | 266 |  |  | 444 |
8 - Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
9 - Loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 561,959 |  |  | $ | 167,061 |  |  | $ | 1,484 |  |  | $ | 730,504 |  |  | $ | 66,162 |  |  | $ | 30,688 |  |  | $ | 96,850 |  |  | $ | 827,354 |
| December 31, 2021
| Commercial |  | Agricultural |  |
| Real Estate |  | Other |  | Advances to Mortgage Brokers |  | Total |  | Real Estate |  | Other |  | Total |  | Total
Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 - Excellent | $ | — |  |  | $ | 300 |  |  | $ | — |  |  | $ | 300 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 300 |
2 - High quality | 9,010 |  |  | 6,881 |  |  | — |  |  | 15,891 |  |  | 453 |  |  | — |  |  | 453 |  |  | 16,344 |
3 - High satisfactory | 86,135 |  |  | 46,087 |  |  | 72,001 |  |  | 204,223 |  |  | 9,361 |  |  | 4,295 |  |  | 13,656 |  |  | 217,879 |
4 - Low satisfactory | 448,489 |  |  | 104,375 |  |  | — |  |  | 552,864 |  |  | 36,483 |  |  | 15,986 |  |  | 52,469 |  |  | 605,333 |
5 - Special mention | 13,212 |  |  | 1,351 |  |  | — |  |  | 14,563 |  |  | 13,096 |  |  | 3,452 |  |  | 16,548 |  |  | 31,111 |
6 - Substandard | 13,519 |  |  | 5,738 |  |  | — |  |  | 19,257 |  |  | 6,252 |  |  | 3,803 |  |  | 10,055 |  |  | 29,312 |
7 - Vulnerable | 222 |  |  | 119 |  |  | — |  |  | 341 |  |  | 499 |  |  | 275 |  |  | 774 |  |  | 1,115 |
8 - Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
9 - Loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 570,587 |  |  | $ | 164,851 |  |  | $ | 72,001 |  |  | $ | 807,439 |  |  | $ | 66,144 |  |  | $ | 27,811 |  |  | $ | 93,955 |  |  | $ | 901,394 |
Summary of past due and current loans | The following tables summarize the past due and current loans for the entire loan portfolio as of:
| September 30, 2022
| Accruing Interest and Past Due: |  |  |  | Total Past Due and Nonaccrual |  |  |  |
| 30-59 Days |  | 60-89 Days |  | 90 Days or More |  | Nonaccrual |  |  | Current |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 2,321 |  |  | $ | — |  |  | $ | — |  |  | $ | 78 |  |  | $ | 2,399 |  |  | $ | 559,560 |  |  | $ | 561,959 |
Commercial other | 248 |  |  | — |  |  | — |  |  | 100 |  |  | 348 |  |  | 166,713 |  |  | 167,061 |
Advances to mortgage brokers | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,484 |  |  | 1,484 |
Total commercial | 2,569 |  |  | — |  |  | — |  |  | 178 |  |  | 2,747 |  |  | 727,757 |  |  | 730,504 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural real estate | — |  |  | 258 |  |  | — |  |  | 98 |  |  | 356 |  |  | 65,806 |  |  | 66,162 |
Agricultural other | — |  |  | 50 |  |  | — |  |  | 168 |  |  | 218 |  |  | 30,470 |  |  | 30,688 |
Total agricultural | — |  |  | 308 |  |  | — |  |  | 266 |  |  | 574 |  |  | 96,276 |  |  | 96,850 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Senior liens | 213 |  |  | 137 |  |  | 21 |  |  | 136 |  |  | 507 |  |  | 299,097 |  |  | 299,604 |
Junior liens | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,807 |  |  | 2,807 |
Home equity lines of credit | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 32,001 |  |  | 32,001 |
Total residential real estate | 213 |  |  | 137 |  |  | 21 |  |  | 136 |  |  | 507 |  |  | 333,905 |  |  | 334,412 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |
Secured | 176 |  |  | — |  |  | — |  |  | — |  |  | 176 |  |  | 71,258 |  |  | 71,434 |
Unsecured | 2 |  |  | 2 |  |  | — |  |  | — |  |  | 4 |  |  | 2,947 |  |  | 2,951 |
Total consumer | 178 |  |  | 2 |  |  | — |  |  | — |  |  | 180 |  |  | 74,205 |  |  | 74,385 |
Total | $ | 2,960 |  |  | $ | 447 |  |  | $ | 21 |  |  | $ | 580 |  |  | $ | 4,008 |  |  | $ | 1,232,143 |  |  | $ | 1,236,151 |
| December 31, 2021
| Accruing Interest and Past Due: |  |  |  | Total Past Due and Nonaccrual |  |  |  |
| 30-59 Days |  | 60-89 Days |  | 90 Days or More |  | Nonaccrual |  |  | Current |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 135 |  |  | $ | — |  |  | $ | — |  |  | $ | 222 |  |  | $ | 357 |  |  | $ | 570,230 |  |  | $ | 570,587 |
Commercial other | 85 |  |  | — |  |  | — |  |  | 119 |  |  | 204 |  |  | 164,647 |  |  | 164,851 |
Advances to mortgage brokers | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 72,001 |  |  | 72,001 |
Total commercial | 220 |  |  | — |  |  | — |  |  | 341 |  |  | 561 |  |  | 806,878 |  |  | 807,439 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural real estate | 213 |  |  | — |  |  | — |  |  | 499 |  |  | 712 |  |  | 65,432 |  |  | 66,144 |
Agricultural other | — |  |  | — |  |  | — |  |  | 275 |  |  | 275 |  |  | 27,536 |  |  | 27,811 |
Total agricultural | 213 |  |  | — |  |  | — |  |  | 774 |  |  | 987 |  |  | 92,968 |  |  | 93,955 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Senior liens | 2,016 |  |  | 37 |  |  | 97 |  |  | 93 |  |  | 2,243 |  |  | 290,900 |  |  | 293,143 |
Junior liens | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,439 |  |  | 2,439 |
Home equity lines of credit | 7 |  |  | — |  |  | — |  |  | 37 |  |  | 44 |  |  | 30,735 |  |  | 30,779 |
Total residential real estate | 2,023 |  |  | 37 |  |  | 97 |  |  | 130 |  |  | 2,287 |  |  | 324,074 |  |  | 326,361 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |
Secured | 186 |  |  | — |  |  | — |  |  | — |  |  | 186 |  |  | 70,259 |  |  | 70,445 |
Unsecured | 10 |  |  | — |  |  | — |  |  | — |  |  | 10 |  |  | 2,827 |  |  | 2,837 |
Total consumer | 196 |  |  | — |  |  | — |  |  | — |  |  | 196 |  |  | 73,086 |  |  | 73,282 |
Total | $ | 2,652 |  |  | $ | 37 |  |  | $ | 97 |  |  | $ | 1,245 |  |  | $ | 4,031 |  |  | $ | 1,297,006 |  |  | $ | 1,301,037 |
Information pertaining to impaired loans | The following is a summary of impaired loans as of:
| September 30, 2022 |  | December 31, 2021
| Recorded Balance |  | Unpaid Principal Balance |  | Valuation Allowance |  | Recorded Balance |  | Unpaid Principal Balance |  | Valuation Allowance
Impaired loans with a valuation allowance |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 185 |  |  | $ | 185 |  |  | $ | 14 |  |  | $ | 192 |  |  | $ | 193 |  |  | $ | 9 |
Commercial other | — |  |  | — |  |  | — |  |  | 2,802 |  |  | 2,802 |  |  | 4 |
Residential real estate senior liens | 2,860 |  |  | 3,104 |  |  | 460 |  |  | 3,417 |  |  | 3,688 |  |  | 565 |
Total impaired loans with a valuation allowance | 3,045 |  |  | 3,289 |  |  | 474 |  |  | 6,411 |  |  | 6,683 |  |  | 578 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | 5,319 |  |  | 5,635 |  |  |  |  | 5,829 |  |  | 6,145 |  |  |
Commercial other | 199 |  |  | 199 |  |  |  |  | 444 |  |  | 444 |  |  |
Agricultural real estate | 8,611 |  |  | 8,611 |  |  |  |  | 9,538 |  |  | 9,538 |  |  |
Agricultural other | 2,577 |  |  | 2,577 |  |  |  |  | 4,651 |  |  | 4,651 |  |  |
Home equity lines of credit | — |  |  | — |  |  |  |  | 37 |  |  | 37 |  |  |
Total impaired loans without a valuation allowance | 16,706 |  |  | 17,022 |  |  |  |  | 20,499 |  |  | 20,815 |  |  |
Impaired loans |  |  |  |  |  |  |  |  |  |  |
Commercial | 5,703 |  |  | 6,019 |  |  | 14 |  |  | 9,267 |  |  | 9,584 |  |  | 13 |
Agricultural | 11,188 |  |  | 11,188 |  |  | — |  |  | 14,189 |  |  | 14,189 |  |  | — |
Residential real estate | 2,860 |  |  | 3,104 |  |  | 460 |  |  | 3,454 |  |  | 3,725 |  |  | 565 |
Total impaired loans | $ | 19,751 |  |  | $ | 20,311 |  |  | $ | 474 |  |  | $ | 26,910 |  |  | $ | 27,498 |  |  | $ | 578 |
The following is a summary of impaired loans for the:
| Three Months Ended September 30
| 2022 |  | 2021
| Average Recorded Balance |  | Interest Income Recognized |  | Average Recorded Balance |  | Interest Income Recognized
Impaired loans with a valuation allowance |  |  |  |  |  |  |
Commercial real estate | $ | 188 |  |  | $ | 3 |  |  | $ | 1,377 |  |  | $ | 3 |
Commercial other | 1,413 |  |  | — |  |  | 3,090 |  |  | 35 |
Agricultural real estate | — |  |  | — |  |  | 94 |  |  | — |
Residential real estate senior liens | 2,927 |  |  | 31 |  |  | 3,585 |  |  | 37 |
Total impaired loans with a valuation allowance | 4,528 |  |  | 34 |  |  | 8,146 |  |  | 75 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |
Commercial real estate | 5,359 |  |  | 82 |  |  | 7,013 |  |  | 121 |
Commercial other | 208 |  |  | 3 |  |  | 305 |  |  | 9 |
Agricultural real estate | 8,638 |  |  | 116 |  |  | 9,845 |  |  | 113 |
Agricultural other | 2,635 |  |  | 43 |  |  | 4,794 |  |  | 58 |
Total impaired loans without a valuation allowance | 16,840 |  |  | 244 |  |  | 21,957 |  |  | 301 |
Impaired loans |  |  |  |  |  |  |
Commercial | 7,168 |  |  | 88 |  |  | 11,785 |  |  | 168 |
Agricultural | 11,273 |  |  | 159 |  |  | 14,733 |  |  | 171 |
Residential real estate | 2,927 |  |  | 31 |  |  | 3,585 |  |  | 37 |
Total impaired loans | $ | 21,368 |  |  | $ | 278 |  |  | $ | 30,103 |  |  | $ | 376 |
| Nine Months Ended September 30
| 2022 |  | 2021
| Average Recorded Balance |  | Interest Income Recognized |  | Average Recorded Balance |  | Interest Income Recognized
Impaired loans with a valuation allowance |  |  |  |  |  |  |
Commercial real estate | $ | 190 |  |  | $ | 9 |  |  | $ | 2,161 |  |  | $ | 66 |
Commercial other | 2,299 |  |  | 62 |  |  | 1,569 |  |  | 71 |
Agricultural real estate | — |  |  | — |  |  | 737 |  |  | 11 |
Agricultural other | — |  |  | — |  |  | 226 |  |  | — |
Residential real estate senior liens | 3,141 |  |  | 97 |  |  | 3,908 |  |  | 115 |
Total impaired loans with a valuation allowance | 5,630 |  |  | 168 |  |  | 8,601 |  |  | 263 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |
Commercial real estate | 5,571 |  |  | 256 |  |  | 6,109 |  |  | 315 |
Commercial other | 336 |  |  | 18 |  |  | 2,494 |  |  | 59 |
Agricultural real estate | 8,569 |  |  | 341 |  |  | 9,760 |  |  | 378 |
Agricultural other | 3,147 |  |  | 114 |  |  | 4,115 |  |  | 174 |
Home equity lines of credit | 6 |  |  | — |  |  | — |  |  | — |
Total impaired loans without a valuation allowance | 17,629 |  |  | 729 |  |  | 22,478 |  |  | 926 |
Impaired loans |  |  |  |  |  |  |
Commercial | 8,396 |  |  | 345 |  |  | 12,333 |  |  | 511 |
Agricultural | 11,716 |  |  | 455 |  |  | 14,838 |  |  | 563 |
Residential real estate | 3,147 |  |  | 97 |  |  | 3,908 |  |  | 115 |
Total impaired loans | $ | 23,259 |  |  | $ | 897 |  |  | $ | 31,079 |  |  | $ | 1,189 |
Information pertaining to TDR's | The following is a summary of TDRs granted for the:
| Three Months Ended September 30
| 2022 |  | 2021
| Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
Commercial other | 1 |  |  | $ | 55 |  |  | $ | 55 |  |  | — |  |  | $ | — |  |  | $ | — |
| Nine Months Ended September 30
| 2022 |  | 2021
| Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
Commercial other | 1 |  |  | $ | 55 |  |  | $ | 55 |  |  | 5 |  |  | $ | 4,761 |  |  | $ | 4,761 |
Agricultural other | — |  |  | — |  |  | — |  |  | 6 |  |  | 3,712 |  |  | 3,712 |
Residential real estate | 1 |  |  | 98 |  |  | 98 |  |  | — |  |  | — |  |  | — |
Total | 2 |  |  | $ | 153 |  |  | $ | 153 |  |  | 11 |  |  | $ | 8,473 |  |  | $ | 8,473 |
The following is a summary of concessions we granted to borrowers experiencing financial difficulty for the:
| Three Months Ended September 30
| 2022 |  | 2021
| Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period |  | Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period
| Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment
Commercial other | 1 |  |  | $ | 55 |  |  | — |  |  | $ | — |  |  | — |  |  | $ | — |  |  | — |  |  | $ | — |
| Nine Months Ended September 30
| 2022 |  | 2021
| Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period |  | Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period
| Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment
Commercial other | 1 |  |  | $ | 55 |  |  | — |  |  | $ | — |  |  | 1 |  |  | $ | 3,189 |  |  | 4 |  |  | $ | 1,572 |
Agricultural other | — |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | 3,712 |  |  | — |  |  | — |
Residential real estate | — |  |  | — |  |  | 1 |  |  | 98 |  |  | — |  |  | — |  |  | — |  |  | — |
Total | 1 |  |  | $ | 55 |  |  | 1 |  |  | $ | 98 |  |  | 7 |  |  | $ | 6,901 |  |  | 4 |  |  | $ | 1,572 |
The following is a summary of TDR loan balances as of:
| September 30 2022 |  | December 31 2021
TDRs | $ | 19,083 |  |  | $ | 25,725 |

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 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable modified as troubled debt restructuring. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953676-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration