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LOANS (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2020
Dec. 31, 2022
LOANS - Carrying Amount of Accretable Yield for Purchased Impaired and Nonimpaired Loans [Abstract]    
Commercial and Consumer Credit Exposure by Risk Attribute  
The following table sets forth the Company's loan portfolio at December 31, 2022 by risk attribute and origination date:
(Dollars in thousands)20222021202020192018PriorTerm TotalRevolvingTotal
Commercial & industrial
Pass$879,836 $561,890 $348,123 $209,758 $112,282 $206,656 $2,318,545 $971,080 $3,289,625 
Special mention2,740 13,821 4,125 14,047 8,523 5,544 48,800 18,055 66,855 
Substandard2,335 5,176 11,886 8,016 3,331 13,812 44,556 9,236 53,792 
Doubtful0 0 0 0 0 0 0 0 0 
Total$884,911 $580,887 $364,134 $231,821 $124,136 $226,012 $2,411,901 $998,371 $3,410,272 
Lease financing
Pass$167,035 $25,638 $13,705 $12,797 $9,402 $2,930 $231,507 $0 $231,507 
Special mention007000070070
Substandard4,363001641194,54704,547
Doubtful000000000
Total$171,398 $25,638 $13,775 $12,961 $9,413 $2,939 $236,124 $0 $236,124 
Construction real estate
Pass$89,116 $276,639 $96,823 $4,902 $390 $353 $468,223 $23,266 $491,489 
Special mention0 14,395 0 0 6,166 0 20,561 0 20,561 
Substandard0 0 0 0 0 0 0 0 0 
Doubtful0 0 0 0 0 0 0 0 0 
Total$89,116 $291,034 $96,823 $4,902 $6,556 $353 $488,784 $23,266 $512,050 
Commercial real estate - investor
Pass$643,174 $470,085 $301,510 $719,699 $300,772 $508,639 $2,943,879 $26,153 $2,970,032 
Special mention0 13,090 23,111 9,297 26,079 13,804 85,381 861 86,242 
Substandard0 6,950 6 4,025 17,178 9,631 37,790 0 37,790 
Doubtful0 0 0 0 0 0 0 0 0 
Total$643,174 $490,125 $324,627 $733,021 $344,029 $532,074 $3,067,050 $27,014 $3,094,064 
Commercial real estate - owner
Pass$165,411 $155,041 $170,587 $101,137 $112,063 $211,377 $915,616 $11,125 $926,741 
Special mention0 0 0 1,479 0 14,040 15,519 0 15,519 
Substandard0 525 844 5,114 3,501 6,451 16,435 0 16,435 
Doubtful0 0 0 0 0 0 0 0 0 
Total$165,411 $155,566 $171,431 $107,730 $115,564 $231,868 $947,570 $11,125 $958,695 
Residential real estate
Performing$320,676 $274,816 $205,948 $110,745 $51,583 $114,642 $1,078,410 $0 $1,078,410 
Nonperforming414 1,615 1,286 2,554 1,755 6,231 13,855 0 13,855 
Total$321,090 $276,431 $207,234 $113,299 $53,338 $120,873 $1,092,265 $0 $1,092,265 
Home equity
Performing$26,411 $33,414 $38,226 $11,733 $8,051 $24,985 $142,820 $585,712 $728,532 
Nonperforming5 136 298 78 104 430 1,051 4,208 5,259 
Total$26,416 $33,550 $38,524 $11,811 $8,155 $25,415 $143,871 $589,920 $733,791 
Installment
Performing$100,256 $38,694 $7,244 $3,915 $2,861 $3,242 $156,212 $51,854 $208,066 
Nonperforming650 794 18 6 20 42 1,530 299 1,829 
Total$100,906 $39,488 $7,262 $3,921 $2,881 $3,284 $157,742 $52,153 $209,895 
Credit cards
Performing$0 $0 $0 $0 $0 $0 $0 $51,287 $51,287 
Nonperforming0 0 0 0 0 0 0 528 528 
Total$0 $0 $0 $0 $0 $0 $0 $51,815 $51,815 
Grand Total$2,402,422 $1,892,719 $1,223,810 $1,219,466 $664,072 $1,142,818 $8,545,307 $1,753,664 $10,298,971 
The following table sets forth the Company's loan portfolio at December 31, 2021 by risk attribute and origination date:
(Dollars in thousands)20212020201920182017PriorTerm TotalRevolvingTotal
Commercial & industrial
Pass$711,198 $442,064 $339,507 $164,273 $119,580 $154,835 $1,931,457 $700,246 $2,631,703 
Special mention389 4,867 5,993 16,057 6,511 4,918 38,735 21,505 60,240 
Substandard2,220 434 2,843 1,224 12,640 1,465 20,826 7,259 28,085 
Doubtful0 0 0 0 0 0 0 0 0 
Total$713,807 $447,365 $348,343 $181,554 $138,731 $161,218 $1,991,018 $729,010 $2,720,028 
Lease financing
Pass$31,697 $21,536 $19,095 $15,494 $6,821 $4,765 $99,408 $0 $99,408 
Special mention010,216000010,216010,216 
Substandard000000000 
Doubtful000000000 
Total$31,697 $31,752 $19,095 $15,494 $6,821 $4,765 $109,624 $0 $109,624 
Construction real estate
Pass$95,991 $200,421 $96,726 $15,886 $317 $12,719 $422,060 $18,299 $440,359 
Special mention0 6,531 0 9,004 0 0 15,535 0 15,535 
Substandard0 0 0 0 0 0 0 0 0 
Doubtful0 0 0 0 0 0 0 0 0 
Total$95,991 $206,952 $96,726 $24,890 $317 $12,719 $437,595 $18,299 $455,894 
Commercial real estate - investor
Pass$537,183 $379,217 $944,915 $367,946 $294,147 $434,641 $2,958,049 $66,579 $3,024,628 
Special mention0 7,479 18,136 18,006 15,566 34,153 93,340 0 93,340 
Substandard1,616 6 21,312 6,628 6,918 307 36,787 0 36,787 
Doubtful0 0 0 0 0 0 0 0 0 
Total$538,799 $386,702 $984,363 $392,580 $316,631 $469,101 $3,088,176 $66,579 $3,154,755 
Commercial real estate - owner
Pass$204,291 $184,564 $121,150 $135,463 $119,489 $259,504 $1,024,461 $7,565 $1,032,026 
Special mention970 2,283 2,262 3,751 1,381 5,512 16,159 0 16,159 
Substandard162 727 6,541 12,513 1,730 1,963 23,636 38 23,674 
Doubtful0 0 0 0 0 0 0 0 0 
Total$205,423 $187,574 $129,953 $151,727 $122,600 $266,979 $1,064,256 $7,603 $1,071,859 
Residential real estate
Performing$258,537 $230,699 $138,239 $64,310 $34,606 $162,924 $889,315 $0 $889,315 
Nonperforming236 970 1,193 598 339 3,418 6,754 0 6,754 
Total$258,773 $231,669 $139,432 $64,908 $34,945 $166,342 $896,069 $0 $896,069 
Home equity
Performing$42,298 $45,638 $14,713 $11,221 $7,603 $30,588 $152,061 $553,245 $705,306 
Nonperforming72 161 44 67 56 234 634 2,459 3,093 
Total$42,370 $45,799 $14,757 $11,288 $7,659 $30,822 $152,695 $555,704 $708,399 
Installment
Performing$58,209 $12,768 $8,213 $5,541 $3,925 $2,201 $90,857 $28,353 $119,210 
Nonperforming6 61 32 9 1 56 165 79 244 
Total$58,215 $12,829 $8,245 $5,550 $3,926 $2,257 $91,022 $28,432 $119,454 
Credit cards
Performing$0 $0 $0 $0 $0 $0 $0 $51,772 $51,772 
Nonperforming0 0 0 0 0 0 0 445 445 
Total$0 $0 $0 $0 $0 $0 $0 $52,217 $52,217 
Grand Total$1,945,075 $1,550,642 $1,740,914 $847,991 $631,630 $1,114,203 $7,830,455 $1,457,844 $9,288,299 
Loan Delinquency, including Nonaccrual Loans  
Loan delinquency, including nonaccrual loans, was as follows:
 As of December 31, 2022
(Dollars in thousands)30 – 59
days
past due		60 – 89
days
past due		> 90 days
past due		Total
past
due		CurrentTotal> 90 days
past due
and still
accruing
Loans      
Commercial & industrial$5,375 $72 $501 $5,948 $3,404,324 $3,410,272 $0 
Lease financing5,212 1,052 843 7,107 229,017 236,124 742 
Construction real estate0 0 0 0 512,050 512,050 0 
Commercial real estate-investor0 0 0 0 3,094,064 3,094,064 0 
Commercial real estate-owner26 5,216 44 5,286 953,409 958,695 0 
Residential real estate4,254 2,074 3,260 9,588 1,082,677 1,092,265 0 
Home equity1,725 729 1,209 3,663 730,128 733,791 0 
Installment874 490 414 1,778 208,117 209,895 0 
Credit card261 150 116 527 51,288 51,815 115 
Total$17,727 $9,783 $6,387 $33,897 $10,265,074 $10,298,971 $857 
 As of December 31, 2021
(Dollars in thousands)30 - 59
days
past due		60 - 89
days
past due		> 90 days
past due		Total
past
due		CurrentTotal> 90 days
past due and still accruing
Loans      
Commercial & industrial$303 $2,006 $2,775 $5,084 $2,714,944 $2,720,028 $0 
Lease financing93 0 0 93 109,531 109,624 0 
Construction real estate0 0 0 0 455,894 455,894 0 
Commercial real estate-investor89 42 6,409 6,540 3,148,215 3,154,755 0 
Commercial real estate-owner56 2,207 637 2,900 1,068,959 1,071,859 0 
Residential real estate4,379 262 2,114 6,755 889,314 896,069 0 
Home equity1,214 692 1,186 3,092 705,307 708,399 0 
Installment162 37 45 244 119,210 119,454 0 
Credit card223 134 137 494 51,723 52,217 137 
Total$6,519 $5,380 $13,303 $25,202 $9,263,097 $9,288,299 $137 
Loans Restructured During Period  
The following table provides information on loan modifications classified as TDRs during the years ended December 31, 2022, 2021 and 2020:
Years ended December 31,
202220212020
(Dollars in thousands)Number of loansPre-modification loan balancePeriod end balanceNumber of loansPre-modification loan balancePeriod end balanceNumber of loansPre-modification loan balancePeriod end balance
Commercial & industrial6 $10,049 $8,825 7$9,311 $8,039 8$14,984 $14,984 
Construction
real estate		0 0 0 00 0 00 0 
Commercial
real estate		2 6,337 3,115 816,850 9,807 0 0 0 
Residential
real estate		15 1,376 1,317 171,585 1,553 241,953 1,847 
Home equity1 32 32 230 30 11351 349 
Installment1 1 1 10 0 235 22 
Total25 $17,795 $13,290 35 $27,776 $19,429 45 $17,323 $17,202 
Loans Restructured, Modifications  
The following table provides information on how TDRs were modified during the years ended December 31, 2022, 2021 and 2020:
Years Ended December 31,
(Dollars in thousands)202220212020
Extended maturities$3,346 $0 $0 
Adjusted interest rates3,106 0 0 
Combination of rate and maturity changes0 0 0 
Forbearance4,4777,328 4,759 
Bankruptcies906,723 678 
Other (1)
2,2715,378 11,765 
Total$13,290 $19,429 $17,202 
(1) Other includes covenant modifications and other concessions or combination of concessions that do not consist of interest rate adjustments, forbearance, bankruptcy and maturity extensions.
Loan Restructuring, Loans with a Payment Default Within 12 Months of Loan Modification  
Nonaccrual, Restructured and Impaired Loans   The following table provides information on nonperforming loans as of December 31:
202220212020
(Dollars in thousands)Nonaccrual loans with a related ACLNonaccrual loans with no related ACLTotal nonaccrualNonaccrual loans with a related ACLNonaccrual loans with no related ACLTotal nonaccrualNonaccrual loans with a related ACLNonaccrual loans with no related ACLTotal nonaccrual
Nonaccrual loans (1)
  
Commercial & industrial$6,692 $1,550 $8,242 $11,077 $6,285 $17,362 $18,711 $10,519 $29,230 
Lease financing0 178 178 0 203 203 0 0 0 
Construction real estate0 0 0 0 0 0 0 0 0 
Commercial real estate5,216 570 5,786 17,716 1,796 19,512 6,957 27,725 34,682 
Residential real estate0 10,691 10,691 0 8,305 8,305 251 11,350 11,601 
Home equity0 3,123 3,123 0 2,922 2,922 0 5,076 5,076 
Installment0 603 603 0 88 88 0 163 163 
Total nonaccrual loans$11,908 $16,715 $28,623 $28,793 $19,599 $48,392 $25,919 $54,833 $80,752 
Interest income effect202220212020
Gross amount of interest that would have been recorded under original terms$3,247 $5,132 $5,892 
Interest included in income
Nonaccrual loans1,134 1,618 1,636 
Troubled debt restructurings424 314 426 
Total interest included in income1,558 1,932 2,062 
Net impact on interest income$1,689 $3,200 $3,830 
Commitments outstanding to borrowers with nonaccrual loans$0 $0 $0 
(1) Nonaccrual loans include nonaccrual TDRs of $10.0 million, $16.0 million and $14.7 million as of December 31, 2022, 2021 and 2020, respectively.
Schedule of Collateral Dependent Loans   The following table presents the amortized cost basis of collateral dependent loans by class of loan.
December 31, 2022
Type of Collateral
(Dollar in thousands)Business assetsCommercial real estateEquipmentLandResidential real estateOtherTotal
Class of loan
Commercial & industrial$8,205 $0 $0 $0 $0 $37 $8,242 
Lease financing00 178 0 0 0 178 
Commercial real estate-investor0353 0 0 22 0 375 
Commercial real estate-owner03,399 1,893 119 0 0 5,411 
Residential real estate00 0 0 10,691 0 10,691 
Home equity00003,123 03,123 
Installment00000603603 
Total$8,205 8205000$3,752 $2,071 $119 $13,836 $640 $28,623 
December 31, 2021
Type of Collateral
(Dollar in thousands)Business assetsCommercial real estateEquipmentLandResidential real estateOtherTotal
Class of loan
Commercial & industrial$13,171 $15 $833 $0 $0 $3,343 $17,362 
Lease financing00203000203 
Commercial real estate-investor06,3620042206,784 
Commercial real estate-owner06,6735,9373880012,728 
Residential real estate00008,30508,305 
Home equity00002,92202,922 
Installment000008888 
Total$13,171 $13,050 $6,973 $38 $11,729 $3,431 $48,392 
Components of lease investments   The components of the Company's net investments in direct financing and sales-type leases, which are included in Lease financing on the Consolidated Balance Sheets are as follows:
(Dollar in thousands)December 31, 2022December 31, 2021
Direct financing leases
Lease receivables$35,081 $49,843 
Unguaranteed residual values16,058 19,714 
Sales-type leases
Lease receivables184,985 40,067 
Unguaranteed residual values0 0 
Total net investment in direct financing and sales-type leases$236,124 $109,624 
Sales-type and Direct Financing Leases, Lease Receivable, Maturity  
The remaining maturities of lease receivables were as follows:
(Dollars in thousands)Direct financing and Sales-type
2023$56,640 
202446,366 
202539,495 
202637,877 
202731,826 
Thereafter37,512 
Total lease payments249,716 
Less: unearned interest income(29,650)
Net lease receivables$220,066 
Changes in Other Real Estate Owned  
Changes in OREO were as follows:
 Years ended December 31,
(Dollars in thousands)202220212020
Balance at beginning of year$98 $1,287 $2,033 
Additions
Commercial0 98 510 
Residential327 0 507 
Total additions327 98 1,017 
Disposals  
Commercial(98)(947)(217)
Residential(94)(331)(1,859)
Total disposals(192)(1,278)(2,076)
Valuation adjustments  
Commercial0 (9)448 
Residential(42)0 (135)
Total valuation adjustments(42)(9)313 
Balance at end of year$191 $98 $1,287