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Loans, Allowance for Loan Losses and Credit Quality (Tables)
 9 Months Ended
Sep. 30, 2019
Loans, Allowance for Loan Losses and Credit Quality [Abstract]  
Tabular disclosure of financing receivables bifurcated by type of impairment evaluation [Table Text Block]
The following tables bifurcate the amount of loans and the allowance allocated to each loan category based on the type of impairment analysis as of the periods indicated:
 
September 30, 2019
 
 
(Dollars in thousands)
 
 
Commercial and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small
Business
 
Residential
Real Estate
 

Home Equity
 
Other Consumer
 
Total
 
Financing receivables ending balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
$
1,385,379

 
$
3,979,670

 
$
520,585

 
$
171,723

 
$
1,625,923

 
$
1,130,777

 
$
26,545

 
$
8,840,602

  
Individually evaluated for impairment
26,137

 
13,984

 
—

 
315

 
11,039

 
5,325

 
140

 
56,940

  
Purchased credit impaired loans
—

 
6,833

 
—

 
—

 
7,796

 
1,007

 
323

 
15,959

 
Total loans by group
$
1,411,516

 
$
4,000,487

 
$
520,585

 
$
172,038

 
$
1,644,758

 
$
1,137,109

 
$
27,008

 
$
8,913,501

(1
)
 
December 31, 2018
 
 
(Dollars in thousands)
 
 
Commercial and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small
Business
 
Residential
Real Estate
 

Home Equity
 
Other Consumer
 
Total
 
Financing receivables ending balance:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
$
1,064,800

 
$
3,235,418

 
$
365,165

 
$
164,135

 
$
906,959

 
$
1,085,961

 
$
15,901

 
$
6,838,339

 
Individually evaluated for impairment
28,829

 
10,839

 
—

 
541

 
12,706

 
5,948

 
197

 
59,060

  
Purchased credit impaired loans
—

 
4,991

 
—

 
—

 
3,629

 
175

 
—

 
8,795

 
Total loans by group
$
1,093,629

 
$
3,251,248

 
$
365,165

 
$
164,676

 
$
923,294

 
$
1,092,084

 
$
16,098

 
$
6,906,194

(1
)
 
(1)
The amount of net deferred costs on originated loans included in the ending balance was $7.2 million and $7.1 million at September 30, 2019 and December 31, 2018, respectively. Net unamortized discounts on acquired loans not deemed to be purchased credit impaired ("PCI") included in the ending balance was $24.7 million and $15.2 million at September 30, 2019 and December 31, 2018, respectively.
Summary of changes in allowance for loan losses
The following tables summarize changes in allowance for loan losses by loan category for the periods indicated:
 
Three Months Ended September 30, 2019
 
(Dollars in thousands)
 
Commercial and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small
Business
 
Residential
Real Estate
 
      
Home  Equity
 
Other Consumer
 
Total
Allowance for loan losses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
$
16,857

 
$
32,660

 
$
5,593

 
$
1,768

 
$
3,296

 
$
5,547

 
$
239

 
$
65,960

Charge-offs
—

 
(82
)
 
—

 
(125
)
 
—

 
(28
)
 
(472
)
 
(707
)
Recoveries
1,003

 
106

 
—

 
61

 
140

 
194

 
185

 
1,689

Provision (benefit)
(528
)
 
(33
)
 
240

 
48

 
(88
)
 
36

 
325

 
—

Ending balance
$
17,332

 
$
32,651

 
$
5,833

 
$
1,752

 
$
3,348

 
$
5,749

 
$
277

 
$
66,942

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended September 30, 2018
 
(Dollars in thousands)
 
Commercial and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small
Business
 
Residential
Real Estate
 

Home  Equity
 
Other Consumer
 
Total
Allowance for loan losses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
$
14,788

 
$
32,095

 
$
5,216

 
$
1,709

 
$
2,909

 
$
5,468

 
$
372

 
$
62,557

Charge-offs
(218
)
 
(82
)
 
—

 
(111
)
 
—

 
(87
)
 
(349
)
 
(847
)
Recoveries
108

 
29

 
—

 
10

 
9

 
71

 
223

 
450

Provision (benefit)
430

 
226

 
(189
)
 
160

 
153

 
102

 
193

 
1,075

Ending balance
$
15,108

 
$
32,268

 
$
5,027

 
$
1,768

 
$
3,071

 
$
5,554

 
$
439

 
$
63,235



 
Nine Months Ended September 30, 2019
 
(Dollars in thousands)
 
Commercial and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small
Business
 
Residential
Real Estate
 

Home Equity
 
Other Consumer
 
Total
Allowance for loan losses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
$
15,760

 
$
32,370

 
$
5,158

 
$
1,756

 
$
3,219

 
$
5,608

 
$
422

 
$
64,293

Charge-offs
—

 
(82
)
 
—

 
(319
)
 
—

 
(212
)
 
(1,125
)
 
(1,738
)
Recoveries
1,127

 
152

 
—

 
108

 
141

 
278

 
581

 
2,387

Provision (benefit)
445

 
211

 
675

 
207

 
(12
)
 
75

 
399

 
2,000

Ending balance
$
17,332

 
$
32,651

 
$
5,833

 
$
1,752

 
$
3,348

 
$
5,749

 
$
277

 
$
66,942

Ending balance: collectively evaluated for impairment
$
17,326

 
$
32,610

 
$
5,833

 
$
1,741

 
$
2,729

 
$
5,594

 
$
272

 
$
66,105

Ending balance: individually evaluated for impairment
$
6

 
$
41

 
$
—

 
$
11

 
$
619

 
$
155

 
$
5

 
$
837

 
Nine Months Ended September 30, 2018
 
(Dollars in thousands)
 
Commercial and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small
Business
 
Residential
Real Estate
 

Home Equity
 
Other Consumer
 
Total
Allowance for loan losses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
$
13,256

 
$
31,453

 
$
5,698

 
$
1,577

 
$
2,822

 
$
5,390

 
$
447

 
$
60,643

Charge-offs
(355
)
 
(82
)
 
—

 
(237
)
 
(148
)
 
(261
)
 
(926
)
 
(2,009
)
Recoveries
179

 
67

 
—

 
29

 
12

 
128

 
611

 
1,026

Provision (benefit)
2,028

 
830

 
(671
)
 
399

 
385

 
297

 
307

 
3,575

Ending balance
$
15,108

 
$
32,268

 
$
5,027

 
$
1,768

 
$
3,071

 
$
5,554

 
$
439

 
$
63,235

Ending balance: collectively evaluated for impairment
$
15,101

 
$
32,234

 
$
5,027

 
$
1,767

 
$
2,197

 
$
5,386

 
$
426

 
$
62,138

Ending balance: individually evaluated for impairment
$
7

 
$
34

 
$
—

 
$
1

 
$
874

 
$
168

 
$
13

 
$
1,097
Internal risk-rating categories for the Company's commercial portfolio
The following tables detail the amount of outstanding principal balances relative to each of the risk-rating categories for the Company’s commercial portfolio:
 
 
 
September 30, 2019
Category
Risk
Rating
 
Commercial  and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small Business
 
Total
 
 
 
(Dollars in thousands)
Pass
1 - 6
 
$
1,299,386

 
$
3,857,847

 
$
514,521

 
$
169,023

 
$
5,840,777

Potential weakness
7
 
47,727

 
89,772

 
4,235

 
1,434

 
143,168

Definite weakness-loss unlikely
8
 
64,403

 
52,868

 
1,829

 
1,581

 
120,681

Partial loss probable
9
 
—

 
—

 
—

 
—

 
—

Definite loss
10
 
—

 
—

 
—

 
—

 
—

Total
 
 
$
1,411,516

 
$
4,000,487

 
$
520,585

 
$
172,038

 
$
6,104,626


 
 
 
December 31, 2018
Category
Risk
Rating
 
Commercial  and
Industrial
 
Commercial
Real Estate
 
Commercial
Construction
 
Small Business
 
Total
 
 
 
(Dollars in thousands)
Pass
1 - 6
 
$
1,014,370

 
$
3,156,989

 
$
361,884

 
$
161,851

 
$
4,695,094

Potential weakness
7
 
16,860

 
56,840

 
298

 
888

 
74,886

Definite weakness-loss unlikely
8
 
58,909

 
37,419

 
2,983

 
1,937

 
101,248

Partial loss probable
9
 
3,490

 
—

 
—

 
—

 
3,490

Definite loss
10
 
—

 
—

 
—

 
—

 
—

Total
 
 
$
1,093,629

 
$
3,251,248

 
$
365,165

 
$
164,676

 
$
4,874,718
Weighted average FICO scores and the weighted average combined LTV ratio The following table shows the weighted average FICO scores and the weighted average combined LTV ratios as of the periods indicated below:
 
September 30
2019
 
December 31
2018
Residential portfolio
 
 
 
FICO score (re-scored)(1)
749

 
749

LTV (re-valued)(2)
60.0
%
 
58.6
%
Home equity portfolio
 
 
 
FICO score (re-scored)(1)
767

 
767

LTV (re-valued)(2)(3)
47.1
%
 
49.3
%
 
(1)
The average FICO scores at September 30, 2019 are based upon rescores available from June 2019 or origination data for loans booked through September 2019.  The average FICO scores at December 31, 2018 are based upon rescores available from November 2018 and origination score data for loans booked in December 2018.
(2)
The combined LTV ratios for September 30, 2019 are based upon updated automated valuations as of August 2019, when available, or the most current valuation data available.  The combined LTV ratios for December 31, 2018 are based upon updated automated valuations as of November 2018, when available, and/or the most current valuation data available.  The updated automated valuations provide new information on loans that may be available since the previous valuation was obtained.  If no new information is available, the valuation will default to the previously obtained data or most recent appraisal.
(3)
For home equity loans and lines in a subordinate lien, the LTV data represents a combined LTV, taking into account the senior lien data for loans and lines.
Summary of nonaccrual loans
The following table shows information regarding nonaccrual loans at the dates indicated:
 
September 30, 2019
 
December 31, 2018
 
(Dollars in thousands)
Commercial and industrial
$
23,507

 
$
26,310

Commercial real estate
1,666

 
3,015

Commercial construction
—

 
311

Small business
112

 
235

Residential real estate
11,281

 
8,251

Home equity
6,720

 
7,278

Other consumer
74

 
13

Total nonaccrual loans (1)
$
43,360

 
$
45,413


(1)Included in these amounts were $26.2 million and $29.3 million of nonaccruing TDRs at September 30, 2019 and December 31, 2018, respectively.
Foreclosed Residential Real Estate Property [Table Text Block]
The following table shows information regarding foreclosed residential real estate property at the dates indicated:
 
September 30, 2019
 
December 31, 2018
 
(Dollars in thousands)
Foreclosed residential real estate property held by the creditor
$
2,500

 
$
—

Recorded investment in mortgage loans collateralized by residential real estate property that are in the process of foreclosure
$
4,141

 
$
3,174
Age analysis of past due financing receivables
The following tables show the age analysis of past due financing receivables as of the dates indicated:
 
September 30, 2019
 
 
30-59 days
 
60-89 days
 
90 days or more
 
Total Past Due
 
 
 
Total
Financing
Receivables
 
Recorded
Investment
>90 Days
and  Accruing
 
 
Number
of Loans
 
Principal
Balance
 
Number
of Loans
 
Principal
Balance
 
Number
of Loans
 
Principal
Balance
 
Number
of Loans
 
Principal
Balance
 
Current
 
 
 
(Dollars in thousands)
 
Loan Portfolio
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
1

 
$
278

 
2

 
$
100

 
3

 
$
39

 
6

 
$
417

 
$
1,411,099

 
$
1,411,516

 
$
—

 
Commercial real estate
6

 
1,641

 
2

 
238

 
4

 
1,021

 
12

 
2,900

 
3,997,587

 
4,000,487

 
—

 
Commercial construction
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
520,585

 
520,585

 
—

 
Small business
10

 
315

 
5

 
260

 
7

 
99

 
22

 
674

 
171,364

 
172,038

 
—

 
Residential real estate
24

 
3,267

 
6

 
1,257

 
40

 
8,317

 
70

 
12,841

 
1,631,917

 
1,644,758

 
1,807

(1)
Home equity
23

 
1,974

 
8

 
982

 
36

 
3,314

 
67

 
6,270

 
1,130,839

 
1,137,109

 
511

(1)
Other consumer (2)
307

 
233

 
8

 
44

 
16

 
62

 
331

 
339

 
26,669

 
27,008

 
24

 
Total
371

 
$
7,708

 
31

 
$
2,881

 
106

 
$
12,852

 
508

 
$
23,441

 
$
8,890,060

 
$
8,913,501

 
$
2,342

 
 
December 31, 2018
 
 
30-59 days
 
60-89 days
 
90 days or more
 
Total Past Due
 
 
 
Total
Financing
Receivables
 
Recorded
Investment
>90 Days
and  Accruing
 
 
Number
of Loans
 
Principal
Balance
 
Number
of Loans
 
Principal
Balance
 
Number
of Loans
 
Principal
Balance
 
Number
of Loans
 
Principal
Balance
 
Current
 
 
 
(Dollars in thousands)
 
Loan Portfolio
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
—

 
$
—

 
4

 
$
382

 
11

 
$
26,311

 
15

 
$
26,693

 
$
1,066,936

 
$
1,093,629

 
$
—

 
Commercial real estate
9

 
1,627

 
—

 
—

 
8

 
2,250

 
17

 
3,877

 
3,247,371

 
3,251,248

 
—

 
Commercial construction
1

 
1,271

 
—

 
—

 
1

 
311

 
2

 
1,582

 
363,583

 
365,165

 
—

 
Small business
15

 
506

 
19

 
87

 
24

 
162

 
58

 
755

 
163,921

 
164,676

 
—

 
Residential real estate
23

 
3,486

 
6

 
521

 
25

 
4,382

 
54

 
8,389

 
914,905

 
923,294

 
—

 
Home equity
22

 
1,331

 
12

 
855

 
29

 
2,663

 
63

 
4,849

 
1,087,235

 
1,092,084

 
—

 
Other consumer (2)
330

 
181

 
15

 
9

 
12

 
13

 
357

 
203

 
15,895

 
16,098

 
5

 
Total
400

 
$
8,402

 
56

 
$
1,854

 
110

 
$
36,092

 
566

 
$
46,348

 
$
6,859,846

 
$
6,906,194

 
$
5

 


(1)
Represents purchased credit impaired loans that are accruing interest due to expectations of future cash collections.
(2)
Other consumer portfolio is inclusive of deposit account overdrafts recorded as loan balances.

Summary of Troubled Debt Restructuring and other pertinent information
The following table shows the Company’s total TDRs and other pertinent information as of the dates indicated:
 
September 30, 2019
 
December 31, 2018
 
(Dollars in thousands)
TDRs on accrual status
$
20,182

 
$
23,849

TDRs on nonaccrual
26,232

 
29,348

Total TDRs
$
46,414

 
$
53,197

Amount of specific reserves included in the allowance for loan losses associated with TDRs
$
837

 
$
1,079

Additional commitments to lend to a borrower who has been a party to a TDR
$
61

 
$
982
Change in investment recorded subsequent to modifications
The following tables show the modifications which occurred during the periods indicated and the change in the recorded investment subsequent to the modifications occurring:
 
Three Months Ended
 
Nine Months Ended
 
September 30, 2019
 
September 30, 2019
 
Number of
Contracts
 
Pre-Modification
Outstanding
Recorded
Investment
 
Post-Modification
Outstanding
Recorded
Investment
 
Number of
Contracts
 
Pre-Modification
Outstanding
Recorded
Investment
 
Post-Modification
Outstanding
Recorded
Investment
 
(Dollars in thousands)
Troubled debt restructurings
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
1

 
$
87

 
$
87

 
2

 
$
184

 
$
184

Commercial real estate
1

 
133

 
133

 
2

 
283

 
283

Small business
1

 
19

 
19

 
2

 
33

 
33

Residential real estate
1

 
163

 
168

 
1

 
163

 
168

Home equity
1

 
46

 
46

 
2

 
121

 
121

Total
5

 
$
448

 
$
453

 
9

 
$
784

 
$
789

 
 
Three Months Ended
 
Nine Months Ended
 
September 30, 2018
 
September 30, 2018
 
Number of
Contracts
 
Pre-Modification
Outstanding
Recorded
Investment
 
Post-Modification
Outstanding
Recorded
Investment
 
Number of
Contracts
 
Pre-Modification
Outstanding
Recorded
Investment
 
Post-Modification
Outstanding
Recorded
Investment
 
(Dollars in thousands)
Troubled debt restructurings
 
 
 
 
 
 
 
 
 
 
 
Commercial and industrial
2

 
$
126

 
$
126

 
2

 
$
126

 
$
126

Commercial real estate
1

 
205

 
205

 
2

 
650

 
650

Residential real estate
3

 
503

 
523

 
4

 
652

 
672

Home equity
2

 
74

 
74

 
8

 
546

 
546

Total
8

 
$
908

 
$
928

 
16

 
$
1,974

 
$
1,994

 
Post modification balance of Troubled Debt Restructuring
The following table shows the Company’s post-modification balance of TDRs listed by type of modification during the periods indicated:
 
Three Months Ended
 
Nine Months Ended
 
September 30
 
September 30
 
2019
 
2018
 
2019
 
2018
 
(Dollars in thousands)
 
(Dollars in thousands)
Adjusted interest rate
$
—

 
$
—

 
$
150

 
$
—

Combination rate and maturity
—

 
237

 
—

 
237

Court ordered concession
—

 
74

 
75

 
695

Extended maturity
453

 
617

 
606

 
1,062

Total
$
453

 
$
928

 
$
831

 
$
1,994
Impaired loans by loan portfolio
The tables below set forth information regarding the Company’s impaired loans by loan portfolio at the dates indicated:
 
September 30, 2019
 
Recorded
Investment
 
Unpaid
Principal
Balance
 
Related
Allowance
 
(Dollars in thousands)
With no related allowance recorded
 
 
 
 
 
Commercial and industrial
$
25,788

 
$
36,356

 
$
—

Commercial real estate
12,588

 
12,797

 
—

Small business
225

 
235

 
—

Residential real estate
5,009

 
5,161

 
—

Home equity
4,373

 
4,633

 
—

Other consumer
37

 
38

 
—

Subtotal
48,020

 
59,220

 
—

With an allowance recorded
 
 
 
 
 
Commercial and industrial
$
349

 
$
350

 
$
6

Commercial real estate
1,396

 
1,396

 
41

Small business
90

 
127

 
11

Residential real estate
6,030

 
6,934

 
619

Home equity
952

 
1,114

 
155

Other consumer
103

 
114

 
5

Subtotal
8,920

 
10,035

 
837

Total
$
56,940

 
$
69,255

 
$
837

 
December 31, 2018
 
Recorded
Investment
 
Unpaid
Principal
Balance
 
Related
Allowance
 
(Dollars in thousands)
With no related allowance recorded
 
 
 
 
 
Commercial and industrial
$
28,459

 
$
35,913

 
$
—

Commercial real estate
9,552

 
9,832

 
—

Small business
358

 
439

 
—

Residential real estate
4,518

 
4,686

 
—

Home equity
4,957

 
5,199

 
—

Other consumer
56

 
56

 
—

Subtotal
47,900

 
56,125

 
—

With an allowance recorded
 
 
 
 
 
Commercial and industrial
$
370

 
$
370

 
$
7

Commercial real estate
1,287

 
1,287

 
37

Small business
183

 
223

 
1

Residential real estate
8,188

 
9,217

 
862

Home equity
991

 
1,149

 
164

Other consumer
141

 
143

 
8

Subtotal
11,160

 
12,389

 
1,079

Total
$
59,060

 
$
68,514

 
$
1,079
Interest income recognized on impaired loans
The following tables set forth information regarding interest income recognized on impaired loans, by portfolio, for the periods indicated:
 
Three Months Ended
 
Nine Months Ended
 
September 30, 2019
 
September 30, 2019
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
(Dollars in thousands)
With no related allowance recorded
 
 
 
 
 
 
 
Commercial and industrial
$
25,694

 
$
35

 
$
27,937

 
$
108

Commercial real estate
12,987

 
149

 
13,261

 
478

Small business
235

 
3

 
266

 
10

Residential real estate
5,031

 
57

 
5,061

 
175

Home equity
4,417

 
50

 
4,479

 
151

Other consumer
39

 
1

 
43

 
2

Subtotal
48,403

 
295

 
51,047

 
924

With an allowance recorded
 
 
 
 
 
 
 
Commercial and industrial
$
353

 
$
4

 
$
360

 
$
13

Commercial real estate
1,402

 
20

 
1,415

 
60

Small business
92

 
—

 
95

 
2

Residential real estate
6,047

 
61

 
6,115

 
179

Home equity
959

 
11

 
972

 
33

Other consumer
107

 
1

 
116

 
3

Subtotal
8,960

 
97

 
9,073

 
290

Total
$
57,363

 
$
392

 
$
60,120

 
$
1,214



 
Three Months Ended
 
Nine Months Ended
 
September 30, 2018
 
September 30, 2018
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
(Dollars in thousands)
With no related allowance recorded
 
 
 
 
 
 
 
Commercial and industrial
$
31,376

 
$
28

 
$
32,424

 
$
89

Commercial real estate
12,040

 
135

 
12,423

 
428

Small business
432

 
4

 
478

 
13

Residential real estate
4,798

 
56

 
4,826

 
173

Home equity
5,078

 
58

 
5,185

 
168

Other consumer
62

 
1

 
66

 
3

Subtotal
53,786

 
282

 
55,402

 
874

With an allowance recorded
 
 
 
 
 
 
 
Commercial and industrial
$
324

 
$
4

 
$
330

 
$
11

Commercial real estate
1,701

 
24

 
1,715

 
71

Small business
148

 
3

 
154

 
8

Residential real estate
8,057

 
69

 
8,194

 
207

Home equity
1,453

 
14

 
1,467

 
39

Other consumer
187

 
1

 
194

 
4

Subtotal
11,870

 
115

 
12,054

 
340

Total
$
65,656

 
$
397

 
$
67,456

 
$
1,214
Certain Loans Acquired In Transfer Accounted For As Debt Securities Acquired During Period The following table displays certain information pertaining to PCI loans at the dates indicated:
 
September 30, 2019
 
December 31, 2018
 
(Dollars in thousands)
Outstanding balance
$
19,822

 
$
9,749

Carrying amount
$
15,959

 
$
8,795
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule The following table summarizes activity in the accretable yield for the PCI loan portfolio:
 
Three Months Ended September 30
 
Nine Months Ended September 30
 
2019
 
2018
 
2019
 
2018
 
(Dollars in thousands)
Beginning balance
$
2,238

 
$
1,604

 
$
1,191

 
$
1,791

Acquisition
—

 
—

 
1,464

 
—

Accretion
(412
)
 
(518
)
 
(1,215
)
 
(931
)
Other change in expected cash flows (1)
237

 
104

 
623

 
308

Reclassification from nonaccretable difference for loans which have paid off (2)
227

 
203

 
227

 
225

Ending balance
$
2,290

 
$
1,393

 
$
2,290

 
$
1,393



(1) Represents changes in cash flows expected to be collected and resulting in increased interest income as a prospective yield adjustment over the remaining life of the loan(s).
(2) Results in increased interest income during the period in which the loan paid off at amount greater than originally expected.