LOANS AND ALLOWANCE FOR LOAN AND LEASE LOSSES (Tables)

3 Months Ended

Mar. 31, 2020

LOANS AND ALLOWANCE FOR CREDIT LOSSES

Schedule of composition of loan portfolio

(in thousands)	March 31, 2020		December 31, 2019
Traditional Banking:
Residential real estate:
Owner occupied	$	916,526	$	949,568
Nonowner occupied		256,492		258,803
Commercial real estate		1,320,790		1,303,000
Construction & land development		163,396		159,702
Commercial & industrial		445,947		477,236
Lease financing receivables		12,676		14,040
Home equity		282,809		293,186
Consumer:
Credit cards		15,608		17,836
Overdrafts		758		1,522
Automobile loans		46,837		52,923
Other consumer		74,965		68,115
Total Traditional Banking		3,536,804		3,595,931
Warehouse lines of credit*		850,454		717,458
Total Core Banking		4,387,258		4,313,389
Republic Processing Group*:
Tax Refund Solutions:
Easy Advances		26,242		—
Other TRS loans		373		14,365
Republic Credit Solutions		101,726		105,397
Total Republic Processing Group		128,341		119,762
Total loans**		4,515,599		4,433,151
Allowance for credit losses		(70,431)		(43,351)
Total loans, net	$	4,445,168	$	4,389,800

*Identifies loans to borrowers located primarily outside of the Bank’s market footprint.

**Total loans are presented inclusive of premiums, discounts and net loan origination fees and costs. See table directly below for expanded detail.

Schedule that reconciles the contractually receivable and carrying amounts of loans

(in thousands)	March 31, 2020		December 31, 2019
Contractually receivable	$	4,513,602	$	4,432,351
Unearned income		(1,065)		(1,139)
Unamortized premiums		315		366
Unaccreted discounts		(1,072)		(2,534)
Net unamortized deferred origination fees and costs		3,819		4,107
Carrying value of loans	$	4,515,599	$	4,433,151

Schedule of the risk category of loans by class of loans based on the bank's internal analysis performed

											Revolving Loans		Revolving Loans
(in thousands)	Term Loans Amortized Cost Basis by Origination Year										Amortized		Converted
As of March 31, 2020	2020		2019		2018		2017		Prior		Cost Basis		to Term		Total
Residential real estate owner occupied:
Risk Rating
Pass or not rated	$	23,146	$	188,769	$	124,184	$	98,440	$	453,447	$	—	$	—	$	887,986
Special Mention		—		—		48		1,633		10,600		—		—		12,281
Substandard		—		1,411		1,034		637		13,177		—		—		16,259
Doubtful		—		—		—		—		—		—		—		—
Total	$	23,146	$	190,180	$	125,266	$	100,710	$	477,224	$	—	$	—	$	916,526
Residential real estate nonowner occupied:
Risk Rating
Pass or not rated	$	14,855	$	76,380	$	55,846	$	52,775	$	54,902	$	—	$	—	$	254,758
Special Mention		300		—		—		—		160		—		—		460
Substandard		—		539		—		—		735		—		—		1,274
Doubtful		—		—		—		—		—		—		—		—
Total	$	15,155	$	76,919	$	55,846	$	52,775	$	55,797	$	—	$	—	$	256,492
Commercial real estate:
Risk Rating
Pass or not rated	$	50,641	$	342,515	$	207,300	$	226,233	$	437,149	$	—	$	42,451	$	1,306,289
Special Mention		—		75		179		—		3,211		—		—		3,465
Substandard		3,139		2,163		—		1,234		4,500		—		—		11,036
Doubtful		—		—		—		—		—		—		—		—
Total	$	53,780	$	344,753	$	207,479	$	227,467	$	444,860	$	—	$	42,451	$	1,320,790
Construction and land development:
Risk Rating
Pass or not rated	$	24,748	$	71,146	$	37,365	$	12,654	$	14,951	$	—	$	—	$	160,864
Special Mention		—		2,339		—		—		—		—		—		2,339
Substandard		—		193		—		—		—		—		—		193
Doubtful		—		—		—		—		—		—		—		—
Total	$	24,748	$	73,678	$	37,365	$	12,654	$	14,951	$	—	$	—	$	163,396
Commercial and industrial:
Risk Rating
Pass or not rated	$	44,110	$	199,316	$	57,324	$	56,537	$	67,784	$	16,792	$	—	$	441,863
Special Mention		1,378		—		—		—		58		640		—		2,076
Substandard		133		490		185		—		334		866		—		2,008
Doubtful		—		—		—		—		—		—		—		—
Total	$	45,621	$	199,806	$	57,509	$	56,537	$	68,176	$	18,298	$	—	$	445,947
Lease financing receivables:
Risk Rating
Pass or not rated	$	663	$	5,196	$	2,169	$	3,396	$	1,252	$	—	$	—	$	12,676
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total	$	663	$	5,196	$	2,169	$	3,396	$	1,252	$	—	$	—	$	12,676
Home equity:
Risk Rating
Pass or not rated	$	—	$	—	$	—	$	—	$	—	$	280,340	$	—	$	280,340
Special Mention		—		—		—		—		—		128		—		128
Substandard		—		—		—		—		—		2,341		—		2,341
Doubtful		—		—		—		—		—		—		—		—
Total	$	—	$	—	$	—	$	—	$	—	$	282,809	$	—	$	282,809
Consumer:
Risk Rating
Pass or not rated	$	9,803	$	51,461	$	32,963	$	13,685	$	13,904	$	15,768	$	—	$	137,584
Special Mention		—		—		—		—		13		—		—		13
Substandard		—		40		62		206		263		—		—		571
Doubtful		—		—		—		—		—		—		—		—
Total	$	9,803	$	51,501	$	33,025	$	13,891	$	14,180	$	15,768	$	—	$	138,168

											Revolving Loans		Revolving Loans
(in thousands)	Term Loans Amortized Cost Basis by Origination Year (Continued)										Amortized		Converted
As of March 31, 2020	2020		2019		2018		2017		Prior		Cost Basis		to Term		Total
Warehouse:
Risk Rating
Pass or not rated	$	—	$	—	$	—	$	—	$	—	$	850,454	$	—	$	850,454
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total	$	—	$	—	$	—	$	—	$	—	$	850,454	$	—	$	850,454
TRS:
Risk Rating
Pass or not rated	$	26,242	$	—	$	—	$	—	$	—	$	184	$	—	$	26,426
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		189		—		189
Doubtful		—		—		—		—		—		—		—		—
Total	$	26,242	$	—	$	—	$	—	$	—	$	373	$	—	$	26,615
RCS:
Risk Rating
Pass or not rated	$	3,600	$	10,357	$	4,137	$	1,878	$	18,541	$	62,607	$	—	$	101,120
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		606		—		606
Doubtful		—		—		—		—		—		—		—		—
Total	$	3,600	$	10,357	$	4,137	$	1,878	$	18,541	$	63,213	$	—	$	101,726
Grand Total:
Risk Rating
Pass or not rated	$	197,808	$	945,140	$	521,288	$	465,598	$	1,061,930	$	1,226,145	$	42,451	$	4,460,360
Special Mention		1,678		2,414		227		1,633		14,042		768		—		20,762
Substandard		3,272		4,836		1,281		2,077		19,009		4,002		—		34,477
Doubtful		—		—		—		—		—		—		—		—
Grand Total	$	202,758	$	952,390	$	522,796	$	469,308	$	1,094,981	$	1,230,915	$	42,451	$	4,515,599

December 31, 2019			Special				Doubtful /		PCI Loans -		PCI Loans -		Total Rated
(in thousands)	Pass		Mention		Substandard		Loss		Group 1		Substandard		Loans*
Traditional Banking:
Residential real estate:
Owner occupied	$	—	$	12,153	$	14,441	$	—	$	140	$	1,281	$	28,015
Nonowner occupied		—		487		1,285		—		—		—		1,772
Commercial real estate		1,286,623		4,623		11,123		—		631		—		1,303,000
Construction & land development		157,165		2,339		198		—		—		—		159,702
Commercial & industrial		473,094		2,152		1,968		—		22		—		477,236
Lease financing receivables		14,040		—		—		—		—		—		14,040
Home equity		—		—		3,276		—		4		6		3,286
Consumer:
Credit cards		—		—		—		—		—		—		—
Overdrafts		—		—		—		—		—		—		—
Automobile loans		—		—		247		—		—		—		247
Other consumer		—		—		351		—		—		2		353
Total Traditional Banking		1,930,922		21,754		32,889		—		797		1,289		1,987,651
Warehouse lines of credit		717,458		—		—		—		—		—		717,458
Total Core Banking		2,648,380		21,754		32,889		—		797		1,289		2,705,109
Republic Processing Group:
Tax Refund Solutions:
Easy Advances		—		—		—		—		—		—		—
Other TRS loans		—		—		53		—		—		—		53
Republic Credit Solutions		—		—		355		—		—		—		355
Total Republic Processing Group		—		—		408		—		—		—		408
Total rated loans	$	2,648,380	$	21,754	$	33,297	$	—	$	797	$	1,289	$	2,705,517

*The above table excludes all non-classified residential real estate, home equity and consumer loans

Schedule of activity in the allowance for loan and lease losses

	ACLL Rollforward
	Three Months Ended March 31,
	2020												2019
	Beginning		ASC 326				Charge-				Ending		Beginning				Charge-				Ending
(in thousands)	Balance		Adoption		Provision		offs		Recoveries		Balance		Balance		Provision		offs		Recoveries		Balance
Traditional Banking:
Residential real estate:
Owner occupied	$	4,729	$	4,199	$	447	$	(27)	$	39	$	9,387	$	6,035	$	(255)	$	(17)	$	38	$	5,801
Nonowner occupied		1,737		148		278		—		2		2,165		1,662		130		(72)		—		1,720
Commercial real estate		10,486		273		2,151		—		471		13,381		10,030		203		—		2		10,235
Construction & land development		2,152		1,447		937		—		—		4,536		2,555		(112)		—		—		2,443
Commercial & industrial		2,882		(1,318)		974		—		3		2,541		2,873		360		—		2		3,235
Lease financing receivables		147		—		(14)		—		—		133		158		(8)		—		—		150
Home equity		2,721		1,652		842		—		75		5,290		3,477		(157)		(13)		30		3,337
Consumer:
Credit cards		1,020		33		22		(106)		9		978		1,140		65		(150)		24		1,079
Overdrafts		1,169		—		(122)		(344)		55		758		1,102		19		(294)		65		892
Automobile loans		612		(7)		(79)		(8)		28		546		724		38		—		6		768
Other consumer		550		307		(93)		(37)		112		839		591		(94)		(66)		81		512
Total Traditional Banking		28,205		6,734		5,343		(522)		794		40,554		30,347		189		(612)		248		30,172
Warehouse lines of credit		1,794		—		332		—		—		2,126		1,172		225		—		—		1,397
Total Core Banking		29,999		6,734		5,675		(522)		794		42,680		31,519		414		(612)		248		31,569
Republic Processing Group:
Tax Refund Solutions:
Easy Advances		—		—		15,228		—		42		15,270		—		13,381		—		—		13,381
Other TRS loans		234		—		(95)		(44)		—		95		107		53		(17)		6		149
Republic Credit Solutions		13,118		—		1,706		(2,709)		271		12,386		13,049		3,383		(3,824)		254		12,862
Total Republic Processing Group		13,352		—		16,839		(2,753)		313		27,751		13,156		16,817		(3,841)		260		26,392
Total	$	43,351	$	6,734	$	22,514	$	(3,275)	$	1,107	$	70,431	$	44,675	$	17,231	$	(4,453)	$	508	$	57,961

Schedule of non-performing loans and non-performing assets and select credit quality ratios

(dollars in thousands)	March 31, 2020			December 31, 2019
Loans on nonaccrual status*	$	20,358		$	23,332
Loans past due 90-days-or-more and still on accrual**		495			157
Total nonperforming loans		20,853			23,489
Other real estate owned		85			113
Total nonperforming assets	$	20,938		$	23,602
Credit Quality Ratios - Total Company:
Nonperforming loans to total loans		0.46	%		0.53	%
Nonperforming assets to total loans (including OREO)		0.46			0.53
Nonperforming assets to total assets		0.37			0.42
Credit Quality Ratios - Core Bank:
Nonperforming loans to total loans		0.46	%		0.54	%
Nonperforming assets to total loans (including OREO)		0.47			0.54
Nonperforming assets to total assets		0.38			0.43

*Loans on nonaccrual status include collateral-dependent loans.

**Loans past due 90-days-or-more and still accruing consist of smaller balance consumer loans.

Schedule of recorded investment in non-accrual loans

					Past Due 90-Days-or-More
	Nonaccrual				and Still Accruing Interest*
(in thousands)	March 31, 2020		December 31, 2019		March 31, 2020		December 31, 2019
Traditional Banking:
Residential real estate:
Owner occupied	$	13,120	$	12,220	$	—	$	—
Nonowner occupied		620		623		—		—
Commercial real estate		3,108		6,865		—		—
Construction & land development		—		143		—		—
Commercial & industrial		1,494		1,424		—		—
Lease financing receivables		—		—		—		—
Home equity		1,832		1,865		—		—
Consumer:
Credit cards		—		—		—		—
Overdrafts		—		—		—		—
Automobile loans		169		179		—		—
Other consumer		15		13		—		—
Total Traditional Banking		20,358		23,332		—		—
Warehouse lines of credit		—		—		—		—
Total Core Banking		20,358		23,332		—		—
Republic Processing Group:
Tax Refund Solutions:
Easy Advances		—		—		—		—
Other TRS loans		—		—		189		53
Republic Credit Solutions		—		—		306		104
Total Republic Processing Group		—		—		495		157
Total	$	20,358	$	23,332	$	495	$	157

*  Loans past due 90-days-or-more and still accruing consist of smaller balance consumer loans.

							Three Months Ended
	As of March 31, 2020						March 31, 2020
	Nonaccrual		Nonaccrual		Total		Interest Income
	Loans with		Loans without		Nonaccrual		Recognized
(in thousands)	ACLL		ACLL		Loans		on Nonaccrual Loans*
Residential real estate:
Owner occupied	$	2,909	$	10,211	$	13,120	$	191
Nonowner occupied		—		620		620		2
Commercial real estate		900		2,208		3,108		727
Construction & land development		—		—		—		—
Commercial & industrial		109		1,385		1,494		11
Lease financing receivables		—		—		—		—
Home equity		156		1,676		1,832		28
Consumer		138		46		184		3
Total	$	4,212	$	16,146	$	20,358	$	962

*  Includes interest income for loans on nonaccrual loans as of the beginning of the period that were paid off during the period.

Schedule of aging of the recorded investment in loans by class of loans

	30 - 59			60 - 89			90 or More
March 31, 2020	Days			Days			Days			Total			Total
(dollars in thousands)	Delinquent			Delinquent			Delinquent*			Delinquent**			Current		Total
Traditional Banking:
Residential real estate:
Owner occupied	$	1,112		$	363		$	2,207		$	3,682		$	912,844	$	916,526
Nonowner occupied		359			—			539			898			255,594		256,492
Commercial real estate		1,245			—			2,489			3,734			1,317,056		1,320,790
Construction & land development		295			—			—			295			163,101		163,396
Commercial & industrial		159			31			1,050			1,240			444,707		445,947
Lease financing receivables		—			—			—			—			12,676		12,676
Home equity		1,011			43			626			1,680			281,129		282,809
Consumer:
Credit cards		53			44			—			97			15,511		15,608
Overdrafts		168			3			1			172			586		758
Automobile loans		27			—			20			47			46,790		46,837
Other consumer		7			11			—			18			74,947		74,965
Total Traditional Banking		4,436			495			6,932			11,863			3,524,941		3,536,804
Warehouse lines of credit		—			—			—			—			850,454		850,454
Total Core Banking		4,436			495			6,932			11,863			4,375,395		4,387,258
Republic Processing Group:
Tax Refund Solutions:
Easy Advances		23,467			—			—			23,467			2,775		26,242
Other TRS loans		27			19			189			235			138		373
Republic Credit Solutions		5,508			1,248			306			7,062			94,664		101,726
Total Republic Processing Group		29,002			1,267			495			30,764			97,577		128,341
Total	$	33,438		$	1,762		$	7,427		$	42,627		$	4,472,972	$	4,515,599
Delinquency ratio***		0.74	%		0.04	%		0.16	%		0.94	%

*       All loans past due 90-days-or-more, excluding small balance consumer loans, were on nonaccrual status.

**     Delinquent status may be determined by either the number of days past due or number of payments past due. EAs do not have a contractual due date but the Company considers an EA delinquent if it remains unpaid three weeks after the taxpayer’s tax return is submitted to the applicable taxing authority.

***   Represents total loans 30-days-or-more past due by aging category divided by total loans.

	30 - 59			60 - 89			90 or More
December 31, 2019	Days			Days			Days			Total			Total
(dollars in thousands)	Delinquent			Delinquent			Delinquent*			Delinquent**			Current		Total
Traditional Banking:
Residential real estate:
Owner occupied	$	1,460		$	1,153		$	1,821		$	4,434		$	945,134	$	949,568
Nonowner occupied		—			—			539			539			258,264		258,803
Commercial real estate		155			—			3,145			3,300			1,299,700		1,303,000
Construction & land development		—			—			—			—			159,702		159,702
Commercial & industrial		200			128			1,027			1,355			475,881		477,236
Lease financing receivables		—			—			—			—			14,040		14,040
Home equity		1,810			166			942			2,918			290,268		293,186
Consumer:
Credit cards		80			75			—			155			17,681		17,836
Overdrafts		278			4			1			283			1,239		1,522
Automobile loans		16			15			18			49			52,874		52,923
Other consumer		2			6			1			9			68,106		68,115
Total Traditional Banking		4,001			1,547			7,494			13,042			3,582,889		3,595,931
Warehouse lines of credit		—			—			—			—			717,458		717,458
Total Core Banking		4,001			1,547			7,494			13,042			4,300,347		4,313,389
Republic Processing Group:
Tax Refund Solutions:
Easy Advances		—			—			—			—			—		—
Other TRS loans		35			31			53			119			14,246		14,365
Republic Credit Solutions		6,054			1,485			104			7,643			97,754		105,397
Total Republic Processing Group		6,089			1,516			157			7,762			112,000		119,762
Total	$	10,090		$	3,063		$	7,651		$	20,804		$	4,412,347	$	4,433,151
Delinquency ratio***		0.23	%		0.07	%		0.17	%		0.47	%

*       All loans past due 90-days-or-more, excluding smaller balance consumer loans, were on nonaccrual status.

**    Delinquent status may be determined by either the number of days past due or number of payments past due.

***  Represents total loans 30-days-or-more past due by aging category divided by total loans.

Schedule of amortized cost basis of collateral-dependent loans

	Secured		Secured
March 31, 2020	by Real		by Personal
(dollars in thousands)	Estate		Property
Traditional Banking:
Residential real estate:
Owner occupied	$	16,432	$	—
Nonowner occupied		1,434		—
Commercial real estate		10,364		—
Construction & land development		193		—
Commercial & industrial		—		2,928
Lease financing receivables		—		—
Home equity		2,362		—
Consumer		—		559
Total Traditional Banking	$	30,785	$	3,487

Schedule of Bank's impaired loans

(in thousands)	December 31, 2019
Loans with no allocated ACLL	$	33,061
Loans with allocated ACLL		17,289
Total recorded investment in impaired loans	$	50,350
Amount of ACLL allocated	$	2,512

Schedule of balance in the Allowance and the recorded investment in loans by portfolio class based on impairment method

	Allowance for Credit Losses on Loans								Loans
	Individually				PCI with				Individually				PCI with		PCI without
December 31, 2019	Evaluated		Collectively		Post-Acquisition		Total		Evaluated		Collectively		Post-Acquisition		Post-Acquisition		Total		Allowance to
(dollars in thousands)	Excluding PCI		Evaluated		Impairment		Allowance		Excluding PCI		Evaluated		Impairment		Impairment		Loans		Total Loans
Traditional Banking:
Residential real estate:
Owner occupied	$	1,207	$	3,337	$	185	$	4,729	$	25,384	$	922,764	$	1,420	$	—	$	949,568		0.50	%
Nonowner occupied		—		1,737		—		1,737		1,448		257,355		—		—		258,803		0.67
Commercial real estate		426		10,054		6		10,486		15,144		1,287,225		631		—		1,303,000		0.80
Construction & land development		—		2,152		—		2,152		198		159,504		—		—		159,702		1.35
Commercial & industrial		22		2,860		—		2,882		1,989		475,225		—		22		477,236		0.60
Lease financing receivables		—		147		—		147		—		14,040		—		—		14,040		1.05
Home equity		174		2,547		—		2,721		3,276		289,900		10		—		293,186		0.93
Consumer:
Credit cards		—		1,020		—		1,020		—		17,836		—		—		17,836		5.72
Overdrafts		—		1,169		—		1,169		—		1,522		—		—		1,522		76.81
Automobile loans		43		569		—		612		247		52,676		—		—		52,923		1.16
Other consumer		333		217		—		550		350		67,762		2		1		68,115		0.81
Total Traditional Banking		2,205		25,809		191		28,205		48,036		3,545,809		2,063		23		3,595,931		0.78
Warehouse lines of credit		—		1,794		—		1,794		—		717,458		—		—		717,458		0.25
Total Core Banking		2,205		27,603		191		29,999		48,036		4,263,267		2,063		23		4,313,389		0.70
Republic Processing Group:
Tax Refund Solutions:
Easy Advances		—		—		—		—		—		—		—		—		—		—
Other TRS loans		—		234		—		234		—		14,365		—		—		14,365		1.63
Republic Credit Solutions		116		13,002		—		13,118		251		105,146		—		—		105,397		12.45
Total Republic Processing Group		116		13,236		—		13,352		251		119,511		—		—		119,762		11.15
Total	$	2,321	$	40,839	$	191	$	43,351	$	48,287	$	4,382,778	$	2,063	$	23	$	4,433,151		0.98	%

Schedule of loans individually evaluated for impairment by class of loans

	As of						Three Months Ended
	December 31, 2019						March 31, 2019
											Cash Basis
	Unpaid						Average		Interest		Interest
	Principal		Recorded		Allocated		Recorded		Income		Income
(in thousands)	Balance		Investment		ACLL		Investment		Recognized		Recognized
Impaired loans with no allocated ACLL:
Residential real estate:
Owner occupied	$	14,768	$	13,893	$	—	$	10,660	$	49	$	—
Nonowner occupied		1,515		1,448		—		2,076		20		—
Commercial real estate		15,028		12,547		—		3,980		24		—
Construction & land development		198		198		—		—		—		—
Commercial & industrial		3,308		1,792		—		618		—		—
Lease financing receivables		—		—		—		—		—		—
Home equity		3,107		3,023		—		1,080		5		—
Consumer		206		160		—		30		—		—
Impaired loans with allocated ACLL:
Residential real estate:
Owner occupied		12,954		12,911		1,392		16,298		146		—
Nonowner occupied		—		—		—		28		—		—
Commercial real estate		3,228		3,228		432		4,358		—		—
Construction & land development		—		—		—		64		49		—
Commercial & industrial		197		197		22		444		—		—
Lease financing receivables		—		—		—		—		8		—
Home equity		263		263		174		540		2		—
Consumer		701		690		492		544		5		—
Total impaired loans	$	55,473	$	50,350	$	2,512	$	40,720	$	308	$	—

Schedule of TDRs differentiated by loan type and accrual status

	Troubled Debt			Troubled Debt			Total
	Restructurings on			Restructurings on			Troubled Debt
	Nonaccrual Status			Accrual Status			Restructurings
	Number of	Recorded		Number of	Recorded		Number of	Recorded
March 31, 2020 (dollars in thousands)	Loans	Investment		Loans	Investment		Loans	Investment
Residential real estate	57	$	4,581	132	$	13,761	189	$	18,342
Commercial real estate	1		45	8		6,558	9		6,603
Construction & land development	—		—	1		53	1		53
Commercial & industrial	4		1,199	3		907	7		2,106
Consumer	1		10	2,116		622	2,117		632
Total troubled debt restructurings	63	$	5,835	2,260	$	21,901	2,323	$	27,736

	Troubled Debt			Troubled Debt			Total
	Restructurings on			Restructurings on			Troubled Debt
	Nonaccrual Status			Accrual Status			Restructurings
	Number of	Recorded		Number of	Recorded		Number of	Recorded
December 31, 2019 (dollars in thousands)	Loans	Investment		Loans	Investment		Loans	Investment
Residential real estate	53	$	4,402	141	$	15,368	194	$	19,770
Commercial real estate	4		4,040	9		4,885	13		8,925
Construction & land development	—		—	1		54	1		54
Commercial & industrial	4		1,424	3		22	7		1,446
Consumer	—		—	1,613		586	1,613		586
Total troubled debt restructurings	61	$	9,866	1,767	$	20,915	1,828	$	30,781

Schedule of categories of TDR loan modifications outstanding and respective performance under modified terms

	Troubled Debt			Troubled Debt
	Restructurings			Restructurings			Total
	Performing to			Not Performing to			Troubled Debt
	Modified Terms			Modified Terms			Restructurings
	Number of	Recorded		Number of	Recorded		Number of	Recorded
March 31, 2020 (dollars in thousands)	Loans	Investment		Loans	Investment		Loans	Investment
Residential real estate loans (including home equity loans):
Interest only payments	1	$	883	—	$	—	1	$	883
Rate reduction	113		12,615	5		300	118		12,915
Principal deferral	8		846	1		163	9		1,009
Legal modification	54		3,052	7		483	61		3,535
Total residential TDRs	176		17,396	13		946	189		18,342
Commercial related and construction/land development loans:
Interest only payments	3		1,547	—		—	3		1,547
Rate reduction	3		1,153	1		45	4		1,198
Principal deferral	7		5,053	1		100	8		5,153
Legal modification	—		—	2		864	2		864
Total commercial TDRs	13		7,753	4		1,009	17		8,762
Consumer loans:
Principal deferral	2,115		614	—		—	2,115		614
Legal modification	2		18	—		—	2		18
Total consumer TDRs	2,117		632	—		—	2,117		632
Total troubled debt restructurings	2,306	$	25,781	17	$	1,955	2,323	$	27,736

	Troubled Debt			Troubled Debt
	Restructurings			Restructurings			Total
	Performing to			Not Performing to			Troubled Debt
	Modified Terms			Modified Terms			Restructurings
	Number of	Recorded		Number of	Recorded		Number of	Recorded
December 31, 2019 (dollars in thousands)	Loans	Investment		Loans	Investment		Loans	Investment
Residential real estate loans (including home equity loans):
Interest only payments	1	$	904	—	$	—	1	$	904
Rate reduction	118		13,847	5		352	123		14,199
Principal deferral	8		845	2		179	10		1,024
Legal modification	54		3,200	6		443	60		3,643
Total residential TDRs	181		18,796	13		974	194		19,770
Commercial related and construction/land development loans:
Interest only payments	3		1,568	—		—	3		1,568
Rate reduction	3		1,207	1		45	4		1,252
Principal deferral	11		5,981	1		597	12		6,578
Legal modification	—		—	2		1,027	2		1,027
Total commercial TDRs	17		8,756	4		1,669	21		10,425
Consumer loans:
Principal deferral	1,612		577	—		—	1,612		577
Legal modification	1		9	—		—	1		9
Total consumer TDRs	1,613		586	—		—	1,613		586
Total troubled debt restructurings	1,811	$	28,138	17	$	2,643	1,828	$	30,781

Summary of categories of TDR loan modifications that occurred during the period

	Troubled Debt			Troubled Debt
	Restructurings			Restructurings			Total
	Performing to			Not Performing to			Troubled Debt
	Modified Terms			Modified Terms			Restructurings
	Number of	Recorded		Number of	Recorded		Number of	Recorded
March 31, 2020 (dollars in thousands)	Loans	Investment		Loans	Investment		Loans	Investment
Residential real estate loans (including home equity loans):
Legal modification	4	$	128	—	$	—	4	$	128
Total residential TDRs	4		128	—		—	4		128
Commercial related and construction/land development loans:
Principal deferral	1		24	—		—	1		24
Total commercial TDRs	1		24	—		—	1		24
Consumer loans:
Principal deferral	2,111		310	—		—	2,111		310
Total consumer TDRs	2,111		310	—		—	2,111		310
Total troubled debt restructurings	2,116	$	462	—	$	—	2,116	$	462

	Troubled Debt			Troubled Debt
	Restructurings			Restructurings			Total
	Performing to			Not Performing to			Troubled Debt
	Modified Terms			Modified Terms			Restructurings
	Number of	Recorded		Number of	Recorded		Number of	Recorded
March 31, 2019 (dollars in thousands)	Loans	Investment		Loans	Investment		Loans	Investment
Residential real estate loans (including home equity loans):
Principal deferral	1	$	33	1	$	11	2	$	44
Legal modification	6		159	2		83	8		242
Total residential TDRs	7		192	3		94	10		286
Commercial related and construction/land development loans:
Principal deferral	2		48	—		—	2		48
Total commercial TDRs	2		48	—		—	2		48
Consumer loans:
Legal modification	—		—	1		18	1		18
Total consumer TDRs	—		—	1		18	1		18
Total troubled debt restructurings	9	$	240	4	$	112	13	$	352

The tables above are inclusive of loans that were TDRs at the end of previous periods and were re-modified, e.g., a maturity date extension during the current period.

Schedule of loans by class modified as troubled debt restructurings within the previous twelve months for which there was a payment default

	Three Months Ended
	March 31,
	2020			2019
	Number of	Recorded		Number of	Recorded
(dollars in thousands)	Loans	Investment		Loans	Investment
Residential real estate:
Owner occupied	2	$	111	1	$	47
Home equity	1		13	2		47
Consumer	1		10	1		18
Total	4	$	134	4	$	112

Schedule of carrying amount of foreclosed properties held

(in thousands)	March 31, 2020		December 31, 2019
Residential real estate	$	85	$	113
Total other real estate owned	$	85	$	113

Schedule of recorded investment in consumer mortgage loans secured by residential real estate properties

(in thousands)	March 31, 2020		December 31, 2019
Recorded investment in consumer residential real estate mortgage loans in the process of foreclosure	$	2,425	$	2,201

Schedule of Easy Advances

	Three Months Ended
	March 31,
(dollars in thousands)	2020			2019
Easy Advances originated	$	387,762		$	388,970
Net charge to the credit loss expense for Easy Advances		15,228			13,381
Credit loss expense to total Easy Advances originated		3.93	%		3.44	%
Easy Advances net (recoveries) charge-offs	$	(42)		$	—
Easy Advances net (recoveries) charge-offs to total Easy Advances originated		(0.01)	%		—	%