ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY INFORMATION (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Allowance for Loan Losses and Loan Balances

The following tables provide the activity of allowance for credit losses and loan balances for the three and nine months ended September 30, 2024 and 2023. For the three months ended September 30, 2024, the decrease was primarily due to runoff in our consumer loan portfolio from our partnership with Upstart. For the nine months ended September 30, 2024, the increase was primarily due to net loan growth, as well as increases in criticized loan levels in the commercial mortgages portfolio and specific reserves on certain commercial loans.


(Dollars in thousands)	Commercial and Industrial		Owner-occupied Commercial		Commercial Mortgages		Construction		Commercial Small Business Leases		Residential(1)		Consumer(2)		Total
Three months ended September 30, 2024
Allowance for credit losses
Beginning balance	$	56,516	$	9,668	$	46,831	$	9,198	$	16,218	$	5,057	$	54,765	$	198,253

Charge-offs	(11,277)		(177)		(205)		—		(5,451)		(8)		(5,983)		(23,101)
Recoveries	2,481		4		79		—		664		44		644		3,916
Provision (release)	9,075		292		2,284		(850)		3,943		370		3,308		18,422
Ending balance	$	56,795	$	9,787	$	48,989	$	8,348	$	15,374	$	5,463	$	52,734	$	197,490
Nine months ended September 30, 2024
Allowance for credit losses
Beginning balance	$	49,394	$	10,719	$	36,055	$	10,762	$	15,170	$	5,483	$	58,543	$	186,126

Charge-offs	(13,659)		(177)		(5,137)		—		(15,191)		(109)		(18,259)		(52,532)
Recoveries	5,983		209		183		—		2,086		176		1,884		10,521
Provision (release)	15,077		(964)		17,888		(2,414)		13,309		(87)		10,566		53,375
Ending balance	$	56,795	$	9,787	$	48,989	$	8,348	$	15,374	$	5,463	$	52,734	$	197,490
Period-end allowance allocated to:
Loans evaluated on an individual basis	$	8,529	$	—	$	—	$	—	$	—	$	—	$	—	$	8,529
Loans evaluated on a collective basis	48,266		9,787		48,989		8,348		15,374		5,463		52,734		188,961
Ending balance	$	56,795	$	9,787	$	48,989	$	8,348	$	15,374	$	5,463	$	52,734	$	197,490
Period-end loan balances:
Loans evaluated on an individual basis	$	64,972	$	6,465	$	7,449	$	3,308	$	—	$	8,442	$	2,981	$	93,617
Loans evaluated on a collective basis	2,574,294		1,997,257		4,141,600		802,549		645,421		929,152		2,135,098		13,225,371
Ending balance	$	2,639,266	$	2,003,722	$	4,149,049	$	805,857	$	645,421	$	937,594	$	2,138,079	$	13,318,988

(1)Period-end loan balance excludes reverse mortgages at fair value of $3.2 million.

(2)Includes home equity lines of credit, installment loans, unsecured lines of credit and education loans.


(Dollars in thousands)	Commercial and Industrial		Owner - occupied Commercial		Commercial Mortgages		Construction		Commercial Small Business Leases		Residential(1)		Consumer(2)		Total
Three months ended September 30, 2023
Allowance for credit losses
Beginning balance	$	52,400	$	6,335	$	31,937	$	9,228	$	10,383	$	5,043	$	56,543	$	171,869

Charge-offs	(7,153)		—		(300)		—		(3,522)		—		(5,872)		(16,847)
Recoveries	1,640		14		1		1		484		55		357		2,552
Provision	4,791		1,501		1,549		2,088		2,647		253		5,585		18,414
Ending balance	$	51,678	$	7,850	$	33,187	$	11,317	$	9,992	$	5,351	$	56,613	$	175,988
Nine months ended September 30, 2023
Allowance for loan losses
Beginning balance	$	49,526	$	6,019	$	21,473	$	6,987	$	9,868	$	4,668	$	53,320	$	151,861

Charge-offs	(20,169)		(184)		(300)		—		(10,327)		(33)		(15,374)		(46,387)
Recoveries	4,155		50		4		532		1,399		211		906		7,257
Provision	18,166		1,965		12,010		3,798		9,052		505		17,761		63,257
Ending balance	$	51,678	$	7,850	$	33,187	$	11,317	$	9,992	$	5,351	$	56,613	$	175,988
Period-end allowance allocated to:
Loans evaluated on an individual basis	$	1,054	$	161	$	—	$	1,600	$	—	$	—	$	—	$	2,815
Loans evaluated on a collective basis	50,624		7,689		33,187		9,717		9,992		5,351		56,613		173,173
Ending balance	$	51,678	$	7,850	$	33,187	$	11,317	$	9,992	$	5,351	$	56,613	$	175,988
Period-end loan balances:
Loans evaluated on an individual basis	$	26,355	$	16,442	$	7,918	$	4,828	$	—	$	5,838	$	1,798	$	63,179
Loans evaluated on a collective basis	2,617,684		1,907,729		3,637,805		1,038,740		605,698		849,502		1,955,284		12,612,442
Ending balance	$	2,644,039	$	1,924,171	$	3,645,723	$	1,043,568	$	605,698	$	855,340	$	1,957,082	$	12,675,621

(1)Period-end loan balance excludes reverse mortgages at fair value of $2.8 million.

(2)Includes home equity lines of credit, installment loans, unsecured lines of credit and education loans.

Schedule of Nonaccrual and Past Due Loans

The following tables show nonaccrual and past due loans presented at amortized cost at the date indicated:


	September 30, 2024
(Dollars in thousands)	30–89 Days Past Due and Still Accruing			Greater Than 90 Days Past Due and Still Accruing			Total Past Due And Still Accruing			Accruing Current Balances			Nonaccrual Loans With No Allowance			Nonaccrual Loans With An Allowance			Total Loans
Commercial and industrial	$	2,175		$	867		$	3,042		$	2,571,285		$	41,095		$	23,844		$	2,639,266
Owner-occupied commercial	1,719			593			2,312			1,995,256			6,154			—			2,003,722
Commercial mortgages	7,879			21,835			29,714			4,111,886			7,449			—			4,149,049
Construction	22,979			—			22,979			779,570			3,308			—			805,857
Commercial small business leases	9,237			650			9,887			635,534			—			—			645,421
Residential(1)	5,406			15			5,421			927,074			5,099			—			937,594
Consumer(2)	15,910			7,754			23,664			2,111,325			3,090			—			2,138,079
Total	$	65,305		$	31,714		$	97,019		$	13,131,930		$	66,195		$	23,844		$	13,318,988
% of Total Loans	0.49		%	0.24		%	0.73		%	98.59		%	0.50		%	0.18		%	100		%

(1)Residential accruing current balances excludes reverse mortgages at fair value of $3.2 million.

(2)Includes $14.2 million of delinquent, but still accruing, U.S. government-guaranteed student loans that carry little risk of credit loss.


	December 31, 2023
(Dollars in thousands)	30–89 Days Past Due and Still Accruing			Greater Than 90 Days Past Due and Still Accruing			Total Past Due And Still Accruing			Accruing Current Balances			Nonaccrual Loans With No Allowance(1)			Nonaccrual Loans With An Allowance			Total Loans
Commercial and industrial	$	1,630		$	293		$	1,923		$	2,518,934		$	13,645		$	5,568		$	2,540,070
Owner-occupied commercial	1,786			487			2,273			1,878,952			4,862			—			1,886,087
Commercial mortgages	1,190			—			1,190			3,777,698			22,292			—			3,801,180
Construction	—			—			—			1,022,913			12,617			—			1,035,530
Commercial small business leases	6,697			772			7,469			616,153			—			—			623,622
Residential(2)	9,261			—			9,261			856,055			2,579			—			867,895
Consumer(3)	15,249			10,032			25,281			1,984,407			2,446			—			2,012,134
Total	$	35,813		$	11,584		$	47,397		$	12,655,112		$	58,441		$	5,568		$	12,766,518
% of Total Loans	0.28		%	0.09		%	0.37		%	99.13		%	0.46		%	0.04		%	100		%

(1)Excludes nonaccruing loans held-for-sale.

(2)Residential accruing current balances excludes reverse mortgages, at fair value of $2.8 million.

(3)Includes $14.5 million of delinquent, but still accruing, U.S. government-guaranteed student loans that carry little risk of credit loss.

The following tables show the performance of loans that have been modified in the last 12 months as of September 30, 2024 and 2023:


	September 30, 2024
(Dollars in thousands)	30-89 Days Past Due and Still Accruing		90+ Days Past Due and Still Accruing		Accruing Current Balances		Nonaccrual Loans		Total
Commercial and industrial	$	—	$	—	$	63,410	$	44,121	$	107,531

Commercial mortgages	—		—		30,001		—		30,001
Construction	—		—		21,294		—		21,294

Residential	—		—		—		309		309
Consumer(1)	908		382		6,147		182		7,619
Total	$	908	$	382	$	120,852	$	44,612	$	166,754

(1)Includes home equity lines of credit, installment loans and unsecured lines of credit.


	September 30, 2023
	30-89 Days Past Due and Still Accruing		90+ Days Past Due and Still Accruing		Accruing Current Balances		Nonaccrual Loans		Total
Commercial and industrial	$	428	$	—	$	36,299	$	11,343	$	48,070
Owner-occupied commercial	—		—		—		1,271		1,271
Commercial mortgages	—		—		9,427		—		9,427
Construction	8,285		—		909		—		9,194

Residential	—		—		613		—		613
Consumer(1)	727		207		8,277		400		9,611
Total	$	9,440	$	207	$	55,525	$	13,014	$	78,186

(1)Includes home equity lines of credit, installment loans and unsecured lines of credit.

Schedule of Collateral Dependent Loans

The following table presents the amortized cost basis of nonaccruing collateral-dependent loans by class at September 30, 2024 and December 31, 2023:


	September 30, 2024		December 31, 2023
(Dollars in thousands)	Property		Equipment and other		Property		Equipment and other
Commercial and industrial(1)	$	42,532	$	22,407	$	17,230	$	1,983
Owner-occupied commercial	6,154		—		4,862		—
Commercial mortgages	7,449		—		22,292		—
Construction	3,308		—		12,617		—

Residential(2)	5,099		—		2,579		—
Consumer(3)	3,090		—		2,446		—
Total	$	67,632	$	22,407	$	62,026	$	1,983

(1)Excludes nonaccruing loans held-for-sale in 2023.

(2)Excludes reverse mortgages at fair value.

(3)Includes home equity lines of credit.

Schedule of Credit Quality Indicators

The following tables provide an analysis of loans by portfolio segment based on the credit quality indicators used to determine the allowance for credit losses as of September 30, 2024.


	Term Loans Amortized Cost Basis by Origination Year(1)
(Dollars in thousands)	2024		2023		2022		2021		2020		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Commercial and industrial:
Risk Rating
Pass	$	472,797	$	662,751	$	383,695	$	135,462	$	162,191	$	298,797	$	9,775	$	242,784	$	2,368,252
Special mention	17,659		3,913		4,979		2,744		2,670		1,195		—		15,899		49,059
Substandard or Lower	71,171		41,898		29,621		5,987		4,896		38,620		70		29,692		221,955
	$	561,627	$	708,562	$	418,295	$	144,193	$	169,757	$	338,612	$	9,845	$	288,375	$	2,639,266
Current-period gross writeoffs	$	—	$	1,081	$	3,782	$	585	$	275	$	7,936	$	—	$	—	$	13,659
Owner-occupied commercial:
Risk Rating
Pass	$	222,614	$	313,975	$	211,697	$	230,312	$	171,898	$	430,446	$	—	$	252,832	$	1,833,774
Special mention	10,530		1,948		20,157		1,300		25,677		5,324		—		2,310		67,246
Substandard or Lower	—		5,183		23,193		10,720		5,319		46,546		—		11,741		102,702
	$	233,144	$	321,106	$	255,047	$	242,332	$	202,894	$	482,316	$	—	$	266,883	$	2,003,722
Current-period gross writeoffs	$	—	$	114	$	—	$	—	$	—	$	63	$	—	$	—	$	177
Commercial mortgages:
Risk Rating
Pass	$	448,085	$	747,896	$	524,510	$	437,941	$	407,068	$	917,704	$	—	$	465,513	$	3,948,717
Special mention	3,946		18,781		16,100		5,743		2,655		2,309		—		36,825		86,359
Substandard or Lower	32,205		28,132		930		130		25,105		26,739		—		732		113,973
	$	484,236	$	794,809	$	541,540	$	443,814	$	434,828	$	946,752	$	—	$	503,070	$	4,149,049
Current-period gross writeoffs	$	—	$	62	$	—	$	—	$	97	$	4,978	$	—	$	—	$	5,137
Construction:
Risk Rating
Pass	$	247,244	$	289,273	$	173,141	$	7,798	$	88	$	2,241	$	—	$	29,014	$	748,799
Special mention	2,200		—		3,400		—		—		—		—		—		5,600
Substandard or Lower	1,743		24,809		20,779		3,439		—		142		—		546		51,458
	$	251,187	$	314,082	$	197,320	$	11,237	$	88	$	2,383	$	—	$	29,560	$	805,857
Current-period gross writeoffs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial small business leases:
Risk Rating
Performing	$	193,681	$	207,734	$	138,351	$	67,168	$	20,199	$	18,288	$	—	$	—	$	645,421
Nonperforming	—		—		—		—		—		—		—		—		—
	$	193,681	$	207,734	$	138,351	$	67,168	$	20,199	$	18,288	$	—	$	—	$	645,421
Current-period gross writeoffs	$	409	$	3,903	$	6,391	$	2,965	$	1,069	$	454	$	—	$	—	$	15,191
Residential(2):
Risk Rating
Performing	$	124,092	$	181,135	$	63,356	$	93,860	$	51,527	$	415,006	$	—	$	—	$	928,976
Nonperforming	—		121		362		3,473		857		3,805		—		—		8,618
	$	124,092	$	181,256	$	63,718	$	97,333	$	52,384	$	418,811	$	—	$	—	$	937,594
Current-period gross writeoffs	$	—	$	—	$	—	$	—	$	—	$	109	$	—	$	—	$	109
Consumer(3):
Risk Rating
Performing	$	247,462	$	377,635	$	475,078	$	125,151	$	89,903	$	273,693	$	540,062	$	6,114	$	2,135,098
Nonperforming	—		249		96		267		196		27		1,843		303		2,981
	$	247,462	$	377,884	$	475,174	$	125,418	$	90,099	$	273,720	$	541,905	$	6,417	$	2,138,079
Current-period gross writeoffs	$	891	$	2,575	$	11,318	$	2,241	$	785	$	449	$	—	$	—	$	18,259

(1)Origination date represents the most recent underwriting of the loan which includes new relationships, renewals and extensions.

(2)Excludes reverse mortgages at fair value.

(3)Includes home equity lines of credit, installment loans, unsecured lines of credit and education loans.

The following tables provide an analysis of loans by portfolio segment based on the credit quality indicators used to determine the allowance for credit losses as of December 31, 2023.


	Term Loans Amortized Cost Basis by Origination Year(1)
(Dollars in thousands)	2023		2022		2021		2020		2019		Prior		Revolving loans amortized cost basis		Revolving loans converted to term		Total
Commercial and industrial:
Risk Rating
Pass	$	716,848	$	490,934	$	180,343	$	211,151	$	90,522	$	383,609	$	8,785	$	237,786	$	2,319,978
Special mention	7,209		11,860		2,804		463		735		743		—		1,649		25,463
Substandard or Lower	72,993		54,024		5,951		10,224		22,046		17,906		—		11,485		194,629
	$	797,050	$	556,818	$	189,098	$	221,838	$	113,303	$	402,258	$	8,785	$	250,920	$	2,540,070
Current-period gross writeoffs	$	—	$	568	$	5,214	$	1,747	$	7,567	$	11,557	$	—	$	—	$	26,653
Owner-occupied commercial:
Risk Rating
Pass	$	346,908	$	264,895	$	251,262	$	212,365	$	194,153	$	313,801	$	—	$	178,150	$	1,761,534
Special mention	2,885		3,115		5,419		1,105		11,002		5,559		—		1,393		30,478
Substandard or Lower	996		18,865		11,109		6,787		8,019		35,330		—		12,969		94,075
	$	350,789	$	286,875	$	267,790	$	220,257	$	213,174	$	354,690	$	—	$	192,512	$	1,886,087
Current-period gross writeoffs	$	—	$	—	$	—	$	—	$	184	$	—	$	—	$	—	$	184
Commercial mortgages:
Risk Rating
Pass	$	847,137	$	464,895	$	526,280	$	465,354	$	486,855	$	619,448	$	—	$	290,083	$	3,700,052
Special mention	20,632		—		67		1,837		10,666		—		—		—		33,202
Substandard or Lower	9,862		1,153		1,047		13,837		14,352		12,212		—		15,463		67,926
	$	877,631	$	466,048	$	527,394	$	481,028	$	511,873	$	631,660	$	—	$	305,546	$	3,801,180
Current-period gross writeoffs	$	—	$	83	$	—	$	217	$	—	$	—	$	—	$	—	$	300
Construction:
Risk Rating
Pass	$	429,055	$	319,958	$	111,333	$	3,030	$	388	$	7,016	$	—	$	87,741	$	958,521
Special mention	28,718		19,769		8,227		—		—		—		—		—		56,714
Substandard or Lower	5,698		—		3,308		8,598		2,134		—		—		557		20,295
	$	463,471	$	339,727	$	122,868	$	11,628	$	2,522	$	7,016	$	—	$	88,298	$	1,035,530
Current-period gross writeoffs	$	—	$	—	$	794	$	—	$	—	$	—	$	—	$	—	$	794
Commercial small business leases:
Risk Rating
Performing	$	260,348	$	191,746	$	103,428	$	40,697	$	15,411	$	11,992	$	—	$	—	$	623,622
Nonperforming	—		—		—		—		—		—		—		—		—
	$	260,348	$	191,746	$	103,428	$	40,697	$	15,411	$	11,992	$	—	$	—	$	623,622
Current-period gross writeoffs	$	1,528	$	7,250	$	4,447	$	1,454	$	735	$	227	$	—	$	—	$	15,641
Residential(2):
Risk Rating
Performing	$	188,644	$	67,358	$	102,982	$	57,273	$	33,499	$	412,099	$	—	$	—	$	861,855
Nonperforming	—		170		713		486		1,251		3,420		—		—		6,040
	$	188,644	$	67,528	$	103,695	$	57,759	$	34,750	$	415,519	$	—	$	—	$	867,895
Current-period gross writeoffs	$	33	$	—	$	—	$	—	$	—	$	8	$	—	$	—	$	41
Consumer(3):
Risk Rating
Performing	$	391,580	$	568,919	$	153,930	$	104,248	$	44,996	$	245,849	$	494,663	$	5,662	$	2,009,847
Nonperforming	—		—		135		352		176		30		1,362		232		2,287
	$	391,580	$	568,919	$	154,065	$	104,600	$	45,172	$	245,879	$	496,025	$	5,894	$	2,012,134
Current-period gross writeoffs	$	1,790	$	15,227	$	4,411	$	313	$	198	$	455	$	—	$	—	$	22,394

(1)Origination date represents the most recent underwriting of the loan which includes new relationships, renewals and extensions.

(2)Excludes reverse mortgages at fair value.

(3)Includes home equity lines of credit, installment loans, unsecured lines of credit and education loans.

Schedule of Loans Identified as Troubled Debt Restructurings During Periods Indicated

The following tables show the period-end amortized cost basis of troubled loans modified during the three and nine months ended September 30, 2024 and 2023, disaggregated by portfolio segment and type of modification granted:


	Three Months Ended September 30, 2024
(Dollars in thousands)	Term Extension		Interest Rate Reduction		More-Than-Insignificant Payment Delay		Combination- Term Extension and Payment Delay		Combination- Term Extension and Interest Rate Reduction		Total		% of Total Loan Category
Commercial and industrial	$	7,021	$	—	$	15,157	$	—	$	28	$	22,206	0.84	%

Commercial mortgages	14,557		—		—		—		—		14,557		0.35	%
Construction	18,120		—		—		—		—		18,120		2.25	%

Residential	—		121		25		—		—		146		0.02	%
Consumer(1)	307		—		879		1,234		—		2,420		0.11	%
Total	$	40,005	$	121	$	16,061	$	1,234	$	28	$	57,449	0.43	%

	Nine Months Ended September 30, 2024
(Dollars in thousands)	Term Extension		Interest Rate Reduction		More-Than-Insignificant Payment Delay		Combination- Term Extension and Payment Delay		Combination- Term Extension and Interest Rate Reduction		Total		% of Total Loan Category
Commercial and industrial	$	66,728	$	—	$	16,028	$	755	$	28	$	83,539	3.17	%

Commercial mortgages	14,557		—		—		—		—		14,557		0.35	%
Construction	21,294		—		—		—		—		21,294		2.64	%

Residential	—		121		25		—		—		146		0.02	%
Consumer(1)	717		—		1,897		3,406		—		6,020		0.28	%
Total	$	103,296	$	121	$	17,950	$	4,161	$	28	$	125,556	0.94	%

(1)Includes home equity lines of credit, installment loans and unsecured lines of credit.


	Three months ended September 30, 2023
(Dollars in thousands)	Term Extension		More-Than-Insignificant Payment Delay		Combination- Term Extension and Payment Delay		Combination- Term Extension and Interest Rate Reduction		Combination - Payment Delay and Interest Rate Reduction		Total		% of Total Loan Category
Commercial and industrial	$	23,972	$	1,193	$	—	$	31	$	—	$	25,196	0.95	%
Owner-occupied commercial	67		—		—		—		—		67		—	%

Construction	9,194		—		—		—		—		9,194		0.88	%

Residential	563		50		—		—		—		613		0.07	%
Consumer(1)	392		1,687		3,291		—		300		5,670		0.29	%
Total	$	34,188	$	2,930	$	3,291	$	31	$	300	$	40,740	0.32	%

	Nine Months Ended September 30, 2023
(Dollars in thousands)	Term Extension		More-Than-Insignificant Payment Delay		Combination- Term Extension and Payment Delay		Combination- Term Extension and Interest Rate Reduction		Combination - Payment Delay and Interest Rate Reduction		Total		% of Total Loan Category
Commercial and industrial	$	36,683	$	1,193	$	10,163	$	31	$	—	$	48,070	1.48	%
Owner-occupied commercial	—		—		1,062		209		—		1,271		0.07	%
Commercial mortgages	9,427		—		—		—		—		9,427		0.26	%
Construction	9,194		—		—		—		—		9,194		0.88	%

Residential	563		50		—		—		—		613		0.07	%
Consumer(1)	1,102		2,704		5,154		157		494		9,611		0.49	%
Total	$	56,969	$	3,947	$	16,379	$	397	$	494	$	78,186	0.62	%

(1)Includes home equity lines of credit, installment loans and unsecured lines of credit.

The following table describes the financial effect of the modifications made to troubled loans during the three and nine months ended September 30, 2024 and 2023:


	Three Months Ended September 30, 2024		Nine Months Ended September 30, 2024
	Term Extension(1)	Interest Rate Reduction(2)	More-Than-Insignificant Payment Delay(3)	Term Extension(1)	Interest Rate Reduction(2)	More-Than-Insignificant Payment Delay(3)
Commercial and industrial	0.31	6.11%	0.11%	0.90	6.11%	0.13%

Commercial mortgages	0.45	—	—	0.45	—	—
Construction	0.17	—	—	0.37	—	—

Residential	—	4.25	—	—	4.25	—
Consumer	0.49	—	0.02	0.48	—	0.04


	Three Months Ended September 30, 2023		Nine Months Ended September 30, 2023
	Term Extension(1)	Interest Rate Reduction(2)	More-Than-Insignificant Payment Delay(3)	Term Extension(1)	Interest Rate Reduction(2)	More-Than-Insignificant Payment Delay(3)
Commercial and industrial	1.80	4.00%	0.09%	1.55	4.00%	0.09%
Owner-occupied commercial	0.92	—	—	1.27	2.58	0.01
Commercial mortgages	—	—	—	1.33	—	—
Construction	0.27	—	—	0.27	—	—

Residential	20.18	—	—	20.18	—	—
Consumer	0.39	4.00	0.04	3.07	3.27	0.07

(1)Represents the weighted-average increase in the life of modified loans measured in years, which reduces monthly payment amounts for borrowers.

(2)Represents the weighted-average decrease in the contractual interest rate on the modified loans.

(3)Represents the percentage of loans deferred over the total loan portfolio excluding reverse mortgages at fair value.

The following tables show the amortized cost of loans that received a modification that had a payment default during the three and nine months ended September 30, 2024 and 2023 and were modified in the 12 months before default to borrowers experiencing financial difficulty.


	Three Months Ended September 30, 2024
	Term Extension		Interest Rate Reduction		More-Than-Insignificant Payment Delay		Total
Commercial and industrial	$	19,176	$	—	$	14,997	$	34,173




Residential	—		121		—		121
Consumer	—		—		96		96
Total	$	19,176	$	121	$	15,093	$	34,390

	Nine Months Ended September 30, 2024
	Term Extension		Interest Rate Reduction		More-Than-Insignificant Payment Delay		Total
Commercial and industrial	$	34,341	$	—	$	14,997	$	49,338




Residential	—		121		—		121
Consumer	—		—		96		96
Total	$	34,341	$	121	$	15,093	$	49,555


	Three Months Ended September 30, 2023
	Term Extension		More-Than-Insignificant Payment Delay		Combination Term Extension & Payment Delay		Total
Commercial and industrial	$	707	$	—	$	10,163	$	10,870
Owner-occupied commercial	—		—		1,062		1,062




Consumer	$	—	$	101	$	—	$	101
Total	$	707	$	101	$	—	$	12,033

	Nine Months Ended September 30, 2023
	Term Extension		More-Than-Insignificant Payment Delay		Combination Term Extension & Payment Delay		Total
Commercial and industrial	$	707	$	—	$	10,163	$	10,870
Owner-occupied commercial	—		—		1,062		1,062




Consumer	—		101		—		101
Total	$	707	$	101	$	11,225	$	12,033