In accordance with ASC 326, the Company is required to measure the allowance for credit losses of financial assets with similar risk characteristics on a collective or pooled basis. In considering the segmentation of financial assets measured at amortized cost into pools, the Company considered various risk characteristics in its analysis. Generally, the segmentation utilized represents the level at which the Company develops and documents its systematic methodology to determine the allowance for credit losses for the financial assets held at amortized cost, specifically the Company's loan portfolio and debt securities classified as held-to-maturity. Descriptions of the Company’s loan portfolio segments and major debt security types are included in Note (5) “Allowance for Credit Losses” of the 2023 Form 10-K.

In accordance with ASC 326, the Company elected to not measure an allowance for credit losses on accrued interest. As such accrued interest is written off in a timely manner when deemed uncollectible. Any such write-off of accrued interest will reverse previously recognized interest income. In addition, the Company elected to not include accrued interest within presentation and disclosures of the carrying amount of financial assets held at amortized cost. This election is applicable to the various disclosures included within the Company's financial statements. Accrued interest related to financial assets held at amortized cost is included within accrued interest receivable and other assets within the Company's Consolidated Statements of Condition and totaled $297.2 million at June 30, 2024, $304.5 million at December 31, 2023, and $267.3 million at June 30, 2023.


As of June 30, 2024			90+ days and still accruing		60-89 days past due		30-59 days past due
(In thousands)	Nonaccrual								Current		Total Loans
Loan Balances (includes PCD):
Commercial






Commercial, industrial and other	$	51,087	$	304	$	16,485	$	36,358	$	14,050,228	$	14,154,462

Commercial real estate
Construction and development	2,528		—		1,699		6,539		2,249,785		2,260,551
Non-construction	45,761		—		4,856		31,526		9,604,503		9,686,646







Home equity	1,100		—		275		1,229		353,709		356,313

Residential real estate, excluding early buy-out loans	18,198		—		1,977		130		2,912,852		2,933,157


Premium finance receivables
Property and casualty insurance loans	32,722		22,427		29,925		45,927		6,969,752		7,100,753
Life insurance loans	—		—		4,118		17,693		7,940,304		7,962,115

Consumer and other	3		121		81		366		86,785		87,356
Total loans, net of unearned income, excluding early buy-out loans	$	151,399	$	22,852	$	59,416	$	139,768	$	44,167,918	$	44,541,353
Early buy-out loans guaranteed by U.S. government agencies (1)	—		45,788		—		—		88,390		134,178
Total loans, net of unearned income	$	151,399	$	68,640	$	59,416	$	139,768	$	44,256,308	$	44,675,531


As of December 31, 2023			90+ days and still accruing		60-89 days past due		30-59 days past due
(In thousands)	Nonaccrual								Current		Total Loans
Loan Balances (includes PCD):
Commercial






Commercial, industrial and other	$	38,940	$	98	$	19,488	$	85,743	$	12,687,784	$	12,832,053

Commercial real estate
Construction and development	2,205		—		251		1,343		2,080,242		2,084,041
Non-construction	33,254		—		8,264		19,291		9,199,314		9,260,123







Home equity	1,341		—		62		2,263		340,310		343,976

Residential real estate, excluding early buy-out loans	15,391		—		2,325		22,942		2,578,425		2,619,083

Premium finance receivables
Property and casualty insurance loans	27,590		20,135		23,236		50,437		6,782,131		6,903,529
Life insurance loans	—		—		16,206		45,464		7,816,273		7,877,943

Consumer and other	22		54		25		165		60,234		60,500
Total loans, net of unearned income, excluding early buy-out loans	$	118,743	$	20,287	$	69,857	$	227,648	$	41,544,713	$	41,981,248
Early buy-out loans guaranteed by U.S. government agencies (1)	—		57,688		250		328		92,317		150,583
Total loans, net of unearned income	$	118,743	$	77,975	$	70,107	$	227,976	$	41,637,030	$	42,131,831


As of June 30, 2023			90+ days and still accruing		60-89 days past due		30-59 days past due
(In thousands)	Nonaccrual								Current		Total Loans
Loan Balances (includes PCD):
Commercial






Commercial, industrial and other	$	40,460	$	573	$	22,808	$	48,970	$	12,487,660	$	12,600,471

Commercial real estate
Construction and development	12,536		—		—		766		1,747,134		1,760,436
Non-construction	5,947		—		1,054		13,452		8,827,922		8,848,375







Home equity	1,361		110		316		601		334,586		336,974

Residential real estate, excluding early buy-out loans	13,652		—		7,243		872		2,433,625		2,455,392

Premium finance receivables
Property and casualty insurance loans	19,583		12,785		22,670		32,751		6,674,909		6,762,698
Life insurance loans	6		1,667		3,729		90,117		7,943,754		8,039,273

Consumer and other	4		28		51		146		31,712		31,941
Total loans, net of unearned income, excluding early buy-out loans	$	93,549	$	15,163	$	57,871	$	187,675	$	40,481,302	$	40,835,560
Early buy-out loans guaranteed by U.S. government agencies (1)	117		57,728		918		—		129,085		187,848
Total loans, net of unearned income	$	93,666	$	72,891	$	58,789	$	187,675	$	40,610,387	$	41,023,408


	Year of Origination														Revolving		Total
(In thousands)	2024		2023		2022		2021		2020		Prior		Revolving		to Term		Loans
Loan Balances:
Commercial, industrial and other
Pass	$	1,759,369	$	2,462,832	$	1,847,769	$	1,330,074	$	529,579	$	1,099,112	$	4,405,035	$	8,966	$	13,442,736
Special mention	1,704		62,567		69,016		64,001		6,033		51,135		129,899		1,300		385,655
Substandard accrual	2,660		41,267		42,882		40,319		20,026		8,703		119,110		17		274,984
Substandard nonaccrual/doubtful	—		5,950		5,718		21,951		1,237		8,175		7,976		80		51,087
Total commercial, industrial and other	$	1,763,733	$	2,572,616	$	1,965,385	$	1,456,345	$	556,875	$	1,167,125	$	4,662,020	$	10,363	$	14,154,462






Construction and development
Pass	$	78,100	$	475,118	$	973,989	$	371,090	$	79,439	$	159,686	$	22,350	$	—	$	2,159,772
Special mention	—		1,176		14,990		17,091		—		14,969		—		—		48,226
Substandard accrual	—		—		—		1,102		1,777		47,146		—		—		50,025
Substandard nonaccrual/doubtful	—		495		—		—		2,033		—		—		—		2,528
Total construction and development	$	78,100	$	476,789	$	988,979	$	389,283	$	83,249	$	221,801	$	22,350	$	—	$	2,260,551
Non-construction
Pass	$	710,843	$	1,515,024	$	1,757,491	$	1,360,084	$	961,509	$	2,884,404	$	198,713	$	265	$	9,388,333
Special mention	3,364		8,422		37,904		46,765		17,230		46,738		274		—		160,697
Substandard accrual	—		3,202		13,696		9,545		22,983		42,429		—		—		91,855
Substandard nonaccrual/doubtful	—		1,372		453		170		—		43,766		—		—		45,761
Total non-construction	$	714,207	$	1,528,020	$	1,809,544	$	1,416,564	$	1,001,722	$	3,017,337	$	198,987	$	265	$	9,686,646
Home equity
Pass	$	—	$	—	$	—	$	—	$	—	$	9,272	$	326,705	$	2,737	$	338,714
Special mention	—		—		222		59		120		2,417		6,313		287		9,418
Substandard accrual	—		—		104		—		102		6,242		558		75		7,081
Substandard nonaccrual/doubtful	—		—		511		137		—		363		—		89		1,100
Total home equity	$	—	$	—	$	837	$	196	$	222	$	18,294	$	333,576	$	3,188	$	356,313
Residential real estate
Early buy-out loans guaranteed by U.S. government agencies	$	—	$	3,762	$	3,381	$	3,813	$	5,700	$	117,522	$	—	$	—	$	134,178
Pass	380,670		480,911		808,108		754,489		204,797		257,334		—		—		2,886,309


Special mention	—		2,985		5,655		2,284		1,604		6,547		—		—		19,075
Substandard accrual	224		596		3,353		915		1,143		3,344		—		—		9,575
Substandard nonaccrual/doubtful	—		523		5,109		4,642		1,229		6,695		—		—		18,198
Total residential real estate	$	380,894	$	488,777	$	825,606	$	766,143	$	214,473	$	391,442	$	—	$	—	$	3,067,335
Premium finance receivables - property and casualty
Pass	$	5,737,826	$	1,204,432	$	—	$	8,281	$	421	$	—	$	—	$	—	$	6,950,960
Special mention	92,231		19,192		95		8		—		—		—		—		111,526
Substandard accrual	1,488		4,052		1		4		—		—		—		—		5,545
Substandard nonaccrual/doubtful	7,238		25,281		182		19		2		—		—		—		32,722
Total premium finance receivables - property and casualty	$	5,838,783	$	1,252,957	$	278	$	8,312	$	423	$	—	$	—	$	—	$	7,100,753
Premium finance receivables - life
Pass	$	1,137,551	$	6,820,635	$	3,929	$	—	$	—	$	—	$	—	$	—	$	7,962,115
Special mention	—		—		—		—		—		—		—		—		—
Substandard accrual	—		—		—		—		—		—		—		—		—
Substandard nonaccrual/doubtful	—		—		—		—		—		—		—		—		—
Total premium finance receivables - life	$	1,137,551	$	6,820,635	$	3,929	$	—	$	—	$	—	$	—	$	—	$	7,962,115
Consumer and other
Pass	$	1,562	$	2,602	$	749	$	667	$	46	$	32,764	$	48,721	$	—	$	87,111
Special mention	6		14		11		5		—		140		2		—		178
Substandard accrual	5		14		9		—		—		27		9		—		64
Substandard nonaccrual/doubtful	—		—		1		2		—		—		—		—		3
Total consumer and other	$	1,573	$	2,630	$	770	$	674	$	46	$	32,931	$	48,732	$	—	$	87,356
Total loans
Early buy-out loans guaranteed by U.S. government agencies	$	—	$	3,762	$	3,381	$	3,813	$	5,700	$	117,522	$	—	$	—	$	134,178
Pass	9,805,921		12,961,554		5,392,035		3,824,685		1,775,791		4,442,572		5,001,524		11,968		43,216,050
Special mention	97,305		94,356		127,893		130,213		24,987		121,946		136,488		1,587		734,775
Substandard accrual	4,377		49,131		60,045		51,885		46,031		107,891		119,677		92		439,129
Substandard nonaccrual/doubtful	7,238		33,621		11,974		26,921		4,501		58,999		7,976		169		151,399
Total loans	$	9,914,841	$	13,142,424	$	5,595,328	$	4,037,517	$	1,857,010	$	4,848,930	$	5,265,665	$	13,816	$	44,675,531
Gross write offs

Six months ended June 30, 2024	244		29,608		3,464		1,220		2,088		21,973		—		—		58,597

The Company conducts an assessment of its investment securities, including those classified as held-to-maturity, at the time of purchase and on at least an annual basis to ensure such investment securities remain within appropriate levels of risk and continue to perform satisfactorily in fulfilling its obligations. The Company considers, among other factors, the nature of the securities and credit ratings or financial condition of the issuer. If available, the Company obtains a credit rating for issuers from a Nationally Recognized Statistical Rating Organization (“NRSRO”) for consideration. If no such rating is available for an issuer, the Company performs an internal rating based on the scale utilized within the loan portfolio as discussed above. For purposes of the table below, the Company has converted any issuer rating from an NRSRO into the Company’s internal ratings based on Investment Policy and review by the Company’s management.


As of June 30, 2024	Year of Origination												Total
(In thousands)	2024		2023		2022		2021		2020		Prior		Balance
Amortized Cost Balances:
U.S. government agencies
1-4 internal grade	$	—	$	—	$	156,875	$	147,815	$	25,000	$	6,768	$	336,458
5-7 internal grade													—
8-10 internal grade													—
Total U.S. government agencies	$	—	$	—	$	156,875	$	147,815	$	25,000	$	6,768	$	336,458
Municipal
1-4 internal grade	$	—	$	4,176	$	1,035	$	6,862	$	258	$	151,716	$	164,047
5-7 internal grade	—		—		—		—		—		2,353		2,353
8-10 internal grade													—
Total municipal	$	—	$	4,176	$	1,035	$	6,862	$	258	$	154,069	$	166,400
Mortgage-backed securities
1-4 internal grade	$	—	$	362,988	$	555,653	$	2,277,717	$	—	$	—	$	3,196,358
5-7 internal grade													—
8-10 internal grade													—
Total mortgage-backed securities	$	—	$	362,988	$	555,653	$	2,277,717	$	—	$	—	$	3,196,358
Corporate notes
1-4 internal grade	$	—	$	—	$	14,968	$	—	$	6,005	$	36,226	$	57,199
5-7 internal grade													—
8-10 internal grade													—
Total corporate notes	$	—	$	—	$	14,968	$	—	$	6,005	$	36,226	$	57,199
Total held-to-maturity securities													$	3,756,415
Less: Allowance for credit losses													(491)
Held-to-maturity securities, net of allowance for credit losses													$	3,755,924

The Company's allowance for credit losses consists of the allowance for loan losses, the allowance for unfunded commitment losses and the allowance for held-to-maturity debt security losses. In accordance with ASC 326, the Company measures the allowance for credit losses at the time of origination or purchase of a financial asset, representing an estimate of lifetime expected credit losses on the related asset. When developing its estimate, the Company considers available information relevant to assessing the collectability of cash flows, from both internal and external sources. Historical credit loss experience is one input in the estimation process as well as inputs relevant to current conditions and reasonable and supportable forecasts. In considering past events, the Company considers the relevance, or lack thereof, of historical information due to changes in such things as financial asset underwriting or collection practices, and changes in portfolio mix due to changing business plans and strategies. In considering current conditions and forecasts, the Company considers both the current economic environment and the forecasted direction of the economic environment with emphasis on those factors deemed relevant to or driving changes in expected credit losses. As significant judgment is required, the review of the appropriateness of the allowance for credit losses is performed quarterly by various committees with participation by the Company's executive management.

The allowance for credit losses is measured on a collective or pooled basis when similar risk characteristics exist, based upon the segmentation discussed above. The Company utilizes modeling methodologies that estimate lifetime credit loss rates on each pool, including methodologies estimating the probability of default and loss given default on specific segments. Historical credit loss history is adjusted for reasonable and supportable forecasts developed by the Company on a quantitative or qualitative basis and incorporates third party economic forecasts. Reasonable and supportable forecasts consider the macroeconomic factors that are most relevant to evaluating and predicting expected credit losses in the Company's financial assets. Currently, the Company utilizes an eight quarter forecast period using a single macroeconomic scenario provided by a

third party and reviewed within the Company's governance structure. For periods beyond the ability to develop reasonable and supportable forecasts, the Company reverts to historical loss rates at an input level, straight-line over a four quarter reversion period. Expected credit losses are measured over the contractual term of the financial asset with consideration of expected prepayments. Expected extensions, renewals or modifications of the financial asset are considered when the expected extension, renewal or modification is contained within the existing agreement and is not unconditionally cancelable. The methodologies discussed above are applied to both current asset balances on the Company's Consolidated Statements of Condition and off-balance sheet commitments (i.e. unfunded lending-related commitments).

Assets that do not share similar risk characteristics with a pool are assessed for the allowance for credit losses on an individual basis. These typically include assets experiencing financial difficulties, including assets rated as substandard nonaccrual and doubtful. If foreclosure is probable or the asset is considered collateral-dependent, expected credit losses are measured based upon the fair value of the underlying collateral adjusted for selling costs, if appropriate. Underlying collateral across the Company's segments consist primarily of real estate, land and construction assets as well as general business assets of the borrower. As of June 30, 2024, excluding loans carried at fair value, substandard nonaccrual loans totaling $46.6 million in carrying balance had no related allowance for credit losses.


Three months ended June 30, 2024			Commercial Real Estate		Home Equity		Residential Real Estate		Premium Finance Receivables		Consumer and Other		Total Loans
(In thousands)	Commercial

Allowance for credit losses at beginning of period	$	166,518	$	226,052	$	7,191	$	13,701	$	13,330	$	383	$	427,175

Other adjustments	—		—		—		—		(19)		—		(19)
Charge-offs	(9,584)		(15,526)		—		(23)		(9,486)		(137)		(34,756)
Recoveries	950		90		35		8		3,663		24		4,770
Provision for credit losses	24,107		13,112		16		(4,913)		7,258		319		39,899


Allowance for credit losses at period end	$	181,991	$	223,728	$	7,242	$	8,773	$	14,746	$	589	$	437,069
By measurement method:
Individually measured	$	30,927	$	6,330	$	—	$	32	$	—	$	1	$	37,290
Collectively measured	151,064		217,398		7,242		8,741		14,746		588		399,779

Loans at period end
Individually measured	$	51,087	$	48,289	$	1,100	$	17,807	$	—	$	3	$	118,286
Collectively measured	14,103,375		11,898,908		355,213		2,913,694		15,062,868		87,353		44,421,411

Loans held at fair value	—		—		—		135,834		—		—		135,834


Three months ended June 30, 2023	Commercial		Commercial Real Estate		Home Equity		Residential Real Estate		Premium Finance Receivables		Consumer and Other		Total Loans
(In thousands)

Allowance for credit losses at beginning of period	$	149,501	$	194,780	$	7,728	$	11,434	$	11,955	$	400	$	375,798

Other adjustments	—		—		—		—		41		—		41

Charge-offs	(5,629)		(8,124)		—		—		(4,653)		(110)		(18,516)
Recoveries	505		25		37		6		890		23		1,486
Provision for credit losses	(1,235)		29,015		(798)		812		813		(36)		28,571
Allowance for credit losses at period end	$	143,142	$	215,696	$	6,967	$	12,252	$	9,046	$	277	$	387,380
By measurement method:
Individually measured	$	7,205	$	5,819	$	—	$	106	$	—	$	—	$	13,130
Collectively measured	135,937		209,877		6,967		12,146		9,046		277		374,250

Loans at period end
Individually measured	$	40,460	$	18,483	$	1,361	$	13,496	$	—	$	4	$	73,804
Collectively measured	12,560,011		10,590,328		335,613		2,429,297		14,801,971		31,937		40,749,157

Loans held at fair value	—		—		—		200,447		—		—		200,447


Six months ended June 30, 2024			Commercial Real Estate		Home Equity		Residential Real Estate		Premium Finance Receivables		Consumer and Other		Total Loans
(In thousands)	Commercial

Allowance for credit losses at beginning of period	$	169,604	$	223,853	$	7,116	$	13,133	$	13,069	$	490	$	427,265

Other adjustments	—		—		—		—		(50)		—		(50)
Charge-offs	(20,799)		(20,995)		(74)		(61)		(16,424)		(244)		(58,597)
Recoveries	1,429		121		64		10		5,190		47		6,861
Provision for credit losses	31,757		20,749		136		(4,309)		12,961		296		61,590


Allowance for credit losses at period end	$	181,991	$	223,728	$	7,242	$	8,773	$	14,746	$	589	$	437,069


Six months ended June 30, 2023			Commercial Real Estate		Home Equity		Residential Real Estate		Premium Finance Receivables		Consumer and Other		Total Loans
(In thousands)	Commercial

Allowance for credit losses at beginning of period	$	142,769	$	184,352	$	7,573	$	11,585	$	10,671	$	498	$	357,448
Cumulative effect adjustment from the adoption of ASU 2016-13	111		1,356		(33)		(692)		—		(1)		741
Other adjustments	—		—		—		—		45		—		45
Charge-offs	(8,172)		(8,129)		—		—		(9,303)		(263)		(25,867)
Recoveries	897		125		72		10		2,213		55		3,372
Provision for credit losses	7,537		37,992		(645)		1,349		5,420		(12)		51,641
Allowance for credit losses at period end	$	143,142	$	215,696	$	6,967	$	12,252	$	9,046	$	277	$	387,380

For the three and six months ended June 30, 2024, the Company recognized approximately $39.9 million and $61.6 million of provision for credit losses, respectively, related to loans and lending agreements. The provision for each period was primarily the result of loan growth across a majority of segments coupled with losses experienced in the Commercial, Commercial Real Estate and Premium Finance Receivables portfolios. Uncertainties remain regarding expected economic performance and macroeconomic forecasts utilized in the measurement of the allowance for credit losses as of June 30, 2024. Net charge-offs in the three and six month periods ending June 30, 2024, totaled $30.0 million and $51.7 million, respectively.

The allowance for credit losses on the Company’s held-to-maturity debt securities is presented as a reduction to the amortized cost basis of held-to-maturity securities on the Company's Consolidated Statements of Condition. For the three and six month period ended June 30, 2024, the Company recognized approximately $162,000 and $144,000, respectively, of provision for credit losses related to held-to-maturity securities. At June 30, 2024, the Company did not identify any held-to-maturity debt securities within its portfolio that would require a charge-off.

The Company’s approach to restructuring or modifying loans is built on its credit risk rating system, which requires credit management personnel to assign a credit risk rating to each loan. In each case, the loan officer is responsible for recommending a credit risk rating for each loan and ensuring the credit risk ratings are appropriate. These credit risk ratings are then reviewed and approved by the bank’s chief credit officer and/or concurrence credit officer. Credit risk ratings are determined by evaluating a number of factors, including a borrower’s financial strength, cash flow coverage, collateral protection and guarantees. The Company’s credit risk rating scale is one through ten with higher scores indicating higher risk. In the case of loans rated six or worse following modification, the Company’s Managed Assets Division evaluates the loan and the credit risk rating and determines that the loan has been restructured to be reasonably assured of repayment and of performance according to the modified terms and is supported by a current, well-documented credit assessment of the borrower’s financial condition and prospects for repayment under the revised terms. Based on the Company’s credit risk rating system, it considers that borrowers whose credit risk rating is 5 or better are not experiencing financial difficulties.

Restructurings may arise when, due to financial difficulties experienced by the borrower, the Company obtains through physical possession one or more collateral assets in satisfaction of all or part of an existing credit. Once possession is obtained, the Company reclassifies the appropriate portion of the remaining balance of the credit from loans to other real estate owned (“OREO”), which is included within other assets in the Consolidated Statements of Condition. For any residential real estate property collateralizing a consumer mortgage loan, the Company is considered to possess the related collateral only if legal title

is obtained upon completion of foreclosure, or the borrower conveys all interest in the residential real estate property to the Company through completion of a deed in lieu of foreclosure or similar legal agreement. At June 30, 2024, the Company had $161,000 of foreclosed residential real estate properties included within OREO. Further, the recorded investment in residential mortgage loans secured by residential real estate properties for which foreclosure proceedings are in process totaled $43.8 million and $50.4 million at June 30, 2024 and 2023, respectively.


Three Months Ended June 30, 2024 (Dollars in thousands)	Total		Percentage of Total Class of Loan		Extension of Term		Reduction of Interest Rate		Interest Only Payments		Delay in Contractual Payments		Extension of Term and Reduction of Interest Rate

Commercial
Commercial, industrial and other	$	2,161	0.0	%	$	2,010	$	—	$	—	$	97	$	54
Commercial real estate

Non-construction	340		0.0		21		—		319		—		—
Home equity	—		—		—		—		—		—		—
Residential real estate	81		0.0		81		—		—		—		—
Premium finance receivables
Property and casualty insurance loans	6		0.0		3		3		—		—		—
Total loans	$	2,588	0.0	%	$	2,115	$	3	$	319	$	97	$	54


			Weighted Average Magnitude of Modifications:
Three Months Ended June 30, 2024 (Dollars in thousands)	Total		Duration of Extension of Term (months)	Reduction of Interest Rate (bps)	Duration of Delay in Contractual Payments (months)

Commercial
Commercial, industrial and other	$	2,161	5	143	34
Commercial real estate

Non-construction	340		13	—	—
Home equity	—		—	—	—
Residential real estate	81		12	—	—
Premium finance receivables
Property and casualty insurance loans	6		2	86	—
Total loans	$	2,588	7	140	34


Three Months Ended June 30, 2023 (Dollars in thousands)	Total		Percentage of Total Class of Loan		Extension of Term		Reduction of Interest Rate		Delay in Contractual Payments		Extension of Term and Reduction of Interest Rate

Commercial
Commercial, industrial and other	$	423	0.0	%	$	—	$	—	$	—	$	423
Commercial real estate

Non-construction	4,376		0.0		—		—		—		4,376
Home equity	—		—		—		—		—		—
Residential real estate	264		0.0		143		—		—		121
Premium finance receivables
Property and casualty insurance loans	—		—		—		—		—		—
Total loans	$	5,063	0.0	%	$	143	$	—	$	—	$	4,920


			Weighted Average Magnitude of Modifications:
Three Months Ended June 30, 2023 (Dollars in thousands)	Total		Duration of Extension of Term (months)	Reduction of Interest Rate (bps)	Duration of Delay in Contractual Payments (months)

Commercial
Commercial, industrial and other	$	423	41	144	—
Commercial real estate

Non-construction	4,376		39	212	—
Home equity	—		—	—	—
Residential real estate	264		123	262	—
Premium finance receivables
Property and casualty insurance loans	—		—	—	—
Total loans	$	5,063	43	207	—


Six Months Ended June 30, 2024 (Dollars in thousands)	Total (1)		Percentage of Total Class of Loan		Extension of Term (1)		Reduction of Interest Rate (1)		Interest Only Payments		Delay in Contractual Payments (1)		Extension of Term and Reduction of Interest Rate (1)

Commercial
Commercial, industrial and other	$	3,219	0.0	%	$	2,956	$	—	$	—	$	97	$	166
Commercial real estate

Non-construction	1,469		0.0		293		—		319		857		—
Home equity	89		0.0		89		—		—		—		—
Residential real estate	282		0.0		114		168		—		—		—
Premium finance receivables
Property and casualty insurance loans	6		0.0		3		3		—		—		—
Total loans	$	5,065	0.0	%	$	3,455	$	171	$	319	$	954	$	166


			Weighted Average Magnitude of Modifications:
Six Months Ended June 30, 2024 (Dollars in thousands)	Total		Duration of Extension of Term (months)	Reduction of Interest Rate (bps)	Duration of Delay in Contractual Payments (months)

Commercial
Commercial, industrial and other	$	3,219	8	113	34
Commercial real estate

Non-construction	1,469		29	—	16
Home equity	89		12	—	—
Residential real estate	282		19	201	—
Premium finance receivables
Property and casualty insurance loans	6		2	86	—
Total loans	$	5,065	11	156	18


Six Months Ended June 30, 2023 (Dollars in thousands)	Total		Percentage of Total Class of Loan		Extension of Term		Reduction of Interest Rate		Delay in Contractual Payments		Extension of Term and Reduction of Interest Rate

Commercial
Commercial, industrial and other	$	37,897	0.3	%	$	1,938	$	221	$	35,265	$	473
Commercial real estate

Non-construction	5,709		0.1		467		827		39		4,376
Home equity	203		0.1		203		—		—		—
Residential real estate	1,972		0.1		1,396		271		—		305
Premium finance receivables
Property and casualty insurance loans	11		0.0		3		—		—		8
Total loans	$	45,792	0.1	%	$	4,007	$	1,319	$	35,304	$	5,162


			Weighted Average Magnitude of Modifications:
Six Months Ended June 30, 2023 (Dollars in thousands)	Total		Duration of Extension of Term (months)	Reduction of Interest Rate (bps)	Duration of Delay in Contractual Payments (months)

Commercial
Commercial, industrial and other	$	37,897	15	108	16
Commercial real estate

Non-construction	5,709		40	232	101
Home equity	203		12	—	—
Residential real estate	1,972		57	284	—
Premium finance receivables
Property and casualty insurance loans	11		0	50	—
Total loans	$	45,792	36	223	17


(Dollars in thousands)	For the Twelve Months Ended June 30, 2024		Three Months Ended June 30, 2024		Six Months Ended June 30, 2024		For the Six Months Ended June 30, 2023		Three Months Ended June 30, 2023		Six Months Ended June 30, 2023
	Total		Payments in Default (1)		Payments in Default (1)		Total		Payments in Default (1)		Payments in Default (1)
Commercial
Commercial, industrial and other	$	4,685	$	1,784	$	1,784	$	37,897	$	18,729	$	18,729
Commercial real estate
Construction and development	2,486		—		—		—		—		—
Non-construction	2,644		639		2,443		5,709		923		923
Home equity	586		—		—		203		203		203
Residential real estate	417		384		384		1,972		541		541
Premium finance receivables
Property and casualty insurance loans	18		14		14		11		11		11
Total loans	$	10,836	$	2,821	$	4,625	$	45,792	$	20,407	$	20,407