XML 41 R13.htm IDEA: XBRL DOCUMENT v3.22.4
Loans and Leases
 12 Months Ended
Dec. 31, 2022
Receivables [Abstract]  
Loans and Leases Loans and Leases
Summary of Major Loan and Lease Categories
At December 31,
(Dollars in thousands)20222021
Commercial, financial and agricultural$1,086,781 $956,396 
Paycheck Protection Program2,147 31,748 
Real estate-commercial3,027,955 2,718,535 
Real estate-construction381,811 283,918 
Real estate-residential secured for business purpose478,254 409,900 
Real estate-residential secured for personal purpose730,395 540,566 
Real estate-home equity secured for personal purpose176,699 158,909 
Loans to individuals27,873 25,504 
Lease financings211,315 184,541 
Total loans and leases held for investment, net of deferred income6,123,230 5,310,017 
Less: Allowance for credit losses, loans and leases(79,004)(71,924)
Net loans and leases held for investment$6,044,226 $5,238,093 
Imputed interest on lease financings, included in the above table$(21,932)$(19,104)
Net deferred costs, included in the above table6,053 3,408 
Overdraft deposits included in the above table93 4,268 
Age Analysis of Past Due Loans and Leases

The following presents, by class of loans and leases held for investment, an aging of past due loans and leases, loans and leases which are current and nonaccrual loans and leases at December 31, 2022 and 2021:

Accruing Loans and Leases
(Dollars in thousands)30-59
Days
Past Due		60-89
Days
Past Due		90 Days
or more
Past Due		Total
Past Due		CurrentTotal Accruing Loans and LeasesNonaccrual Loans and LeasesTotal Loans
and Leases
Held for
Investment
At December 31, 2022
Commercial, financial and agricultural$1,616 $343 $— $1,959 $1,079,750 $1,081,709 $5,072 $1,086,781 
Paycheck Protection Program— — — — 2,147 2,147 — 2,147 
Real estate—commercial real estate and construction:
Commercial real estate3,281 290 20 3,591 3,019,827 3,023,418 4,537 3,027,955 
Construction315 — — 315 381,496 381,811 — 381,811 
Real estate—residential and home equity:
Residential secured for business purpose375 203 263 841 476,400 477,241 1,013 478,254 
Residential secured for personal purpose4,127 162 319 4,608 723,798 728,406 1,989 730,395 
Home equity secured for personal purpose953 225 — 1,178 174,781 175,959 740 176,699 
Loans to individuals32 153 39 224 27,649 27,873 — 27,873 
Lease financings3,555 341 234 4,130 207,183 211,313 2 211,315 
Total$14,254 $1,717 $875 $16,846 $6,093,031 $6,109,877 $13,353 $6,123,230 

Accruing Loans and Leases
(Dollars in thousands)30-59
Days
Past Due		60-89
Days
Past Due		90 Days
or more
Past Due		Total
Past Due		CurrentTotal Accruing Loans and LeasesNonaccrual Loans and LeasesTotal Loans
and Leases
Held for
Investment
At December 31, 2021
Commercial, financial and agricultural$3,407 $894 $— $4,301 $951,647 $955,948 $448 $956,396 
Paycheck Protection Program367 — — 367 31,381 31,748 — 31,748 
Real estate—commercial real estate and construction:
Commercial real estate234 — — 234 2,690,401 2,690,635 27,900 2,718,535 
Construction— — — — 283,918 283,918 — 283,918 
Real estate—residential and home equity:
Residential secured for business purpose542 — 216 758 406,955 407,713 2,187 409,900 
Residential secured for personal purpose2,976 162 — 3,138 535,379 538,517 2,049 540,566 
Home equity secured for personal purpose646 129 — 775 157,589 158,364 545 158,909 
Loans to individuals90 27 180 297 25,207 25,504 — 25,504 
Lease financings774 397 102 1,273 183,187 184,460 81 184,541 
Total$9,036 $1,609 $498 $11,143 $5,265,664 $5,276,807 $33,210 $5,310,017 
Nonperforming Loans and Leases

The following presents, by class of loans and leases, nonperforming loans and leases at December 31, 2022 and 2021.
At December 31,
 20222021
(Dollars in thousands)Nonaccrual
Loans and
Leases*		Accruing
Troubled
Debt
Restructured
Loans and
Lease
Modifications		Loans and
Leases
90 Days
or more
Past Due
and
Accruing
Interest		Total Nonperforming
Loans and
Leases		Nonaccrual
Loans and
Leases*		Accruing
Troubled
Debt
Restructured
Loans and
Lease
Modifications		Loans and
Leases
90 Days
or more
Past Due
and
Accruing
Interest		Total Nonperforming
Loans and
Leases
Commercial, financial and agricultural$5,072 $— $— $5,072 $448 $— $— $448 
Real estate—commercial real estate and construction:
Commercial real estate4,537 — 20 4,557 27,900 — — 27,900 
Real estate—residential and home equity:
Residential secured for business purpose1,013 — 263 1,276 2,187 — 216 2,403 
Residential secured for personal purpose1,989 — 319 2,308 2,049 — — 2,049 
Home equity secured for personal purpose740 49 — 789 545 51 — 596 
Loans to individuals— — 39 39 — — 180 180 
Lease financings2 — 234 236 81 — 102 183 
Total$13,353 $49 $875 $14,277 $33,210 $51 $498 $33,759 
 * Includes nonaccrual troubled debt restructured loans of $767 thousand and $758 thousand at December 31, 2022 and December 31, 2021, respectively.

The following table presents the amortized cost basis of loans and leases held for investment on nonaccrual status and loans and leases held for investment 90 days or more past due and still accruing as of December 31, 2022 and 2021.
(Dollars in thousands)Nonaccrual With No ACLNonaccrual With ACLTotal NonaccrualLoans 90 Days or more Past Due and Accruing Interest
At December 31, 2022
Commercial, financial and agricultural$225 $4,847 $5,072 $— 
Real estate-commercial4,537 — 4,537 20 
Real estate-residential secured for business purpose1,013 — 1,013 263 
Real estate-residential secured for personal purpose1,989 — 1,989 319 
Real estate-home equity secured for personal purpose740 — 740 — 
Loans to individuals— — — 39 
Lease financings— 2 2 234 
Total$8,504 $4,849 $13,353 $875 
At December 31, 2021
Commercial, financial and agricultural$448 $— $448 $— 
Real estate-commercial27,818 82 27,900 — 
Real estate-residential secured for business purpose2,187 — 2,187 216 
Real estate-residential secured for personal purpose2,049 — 2,049 — 
Real estate-home equity secured for personal purpose545 — 545 — 
Loans to individuals— — — 180 
Lease financings— 81 81 102 
Total$33,047 $163 $33,210 $498 

For the year ended December 31, 2022, $26 thousand of interest income was recognized on nonaccrual loans and leases.
The following table presents, by class of loans and leases, the amortized cost basis of collateral-dependent nonaccrual loans and leases and type of collateral as of December 31, 2022 and 2021.
(Dollars in thousands)Real Estate
Other (1)
None (2)
Total
At December 31, 2022
Commercial, financial and agricultural$2,743 $— $2,329 $5,072 
Real estate-commercial4,537 — — 4,537 
Real estate-residential secured for business purpose1,013 — — 1,013 
Real estate-residential secured for personal purpose1,989 — — 1,989 
Real estate-home equity secured for personal purpose740 — — 740 
Lease financings— 2 — 2 
Total$11,022 $2 $2,329 $13,353 
(Dollars in thousands)Real Estate
Other (1)
None (2)
Total
At December 31, 2021
Commercial, financial and agricultural$273 $— $175 $448 
Real estate-commercial27,900 — — 27,900 
Real estate-residential secured for business purpose2,187 — — 2,187 
Real estate-residential secured for personal purpose2,049 — — 2,049 
Real estate-home equity secured for personal purpose545 — — 545 
Lease financings— 81 — 81 
Total$32,954 $81 $175 $33,210 
(1) Collateral consists of business assets, including accounts receivable, personal property and equipment.
(2) Loans fully guaranteed by the SBA or fully reserved given lack of collateral.

Credit Quality Indicators

The Corporation categorizes risk based on relevant information about the ability of the borrower to service their debt. Loans with a relationship balance of less than $1 million are reviewed when necessary based on their performance, primarily when such loans are delinquent. Loans with relationships greater than $1 million are reviewed at least annually. Loan relationships with a higher risk profile or classified as special mention or substandard are reviewed at least quarterly. The Corporation reviews credit quality key risk indicators on at least an annual basis and last completed this review in conjunction with the period ended December 31, 2022. The following is a description of the internal risk ratings and the likelihood of loss related to the credit quality of commercial, financial and agricultural loans, Paycheck Protection Program loans, real estate- commercial loans, real estate-construction loans and real estate-residential secured for a business purpose loans.

1.Pass—Loans considered satisfactory with no indications of deterioration
2.Special Mention—Potential weakness that deserves management's close attention
3.Substandard—Well-defined weakness or weaknesses that jeopardize the liquidation of the debt
4.Doubtful—Collection or liquidation in-full, on the basis of current existing facts, conditions and values, highly questionable and improbable
Based on the most recent analysis performed, the following table presents the recorded investment in loans and leases held for investment for commercial, financial and agricultural loans, Paycheck Protection Program loans, real estate-commercial loans, real estate-construction loans and real estate-residential secured for a business purpose loans by credit quality indicator at December 31, 2022 and 2021.
Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)20222021202020192018PriorRevolving Loans Amortized Cost BasisRevolving Loans Converted to TermTotal
At December 31, 2022
Commercial, financial and agricultural
Risk Rating
1. Pass$232,746 $146,204 $41,091 $28,269 $28,209 $48,631 $487,818 $125 $1,013,093 
2. Special Mention2,732 28,220 9,623 8,104 26 — 19,829 — 68,534 
3. Substandard— 13 — — — — 5,141 — 5,154 
Total$235,478 $174,437 $50,714 $36,373 $28,235 $48,631 $512,788 $125 $1,086,781 
Paycheck Protection Program
Risk Rating
1. Pass$318 $1,829 $— $— $— $— $— $— $2,147 
2. Special Mention— — — — — — — — — 
3. Substandard— — — — — — — — — 
Total$318 $1,829 $— $— $— $— $— $— $2,147 
Real estate-commercial
Risk Rating
1. Pass$877,703 $680,432 $724,941 $332,702 $118,034 $208,974 $54,139 $— $2,996,925 
2. Special Mention869 8,173 11,582 944 85 3,002 1,838 — 26,493 
3. Substandard— — 1,770 — 2,222 495 50 — 4,537 
Total$878,572 $688,605 $738,293 $333,646 $120,341 $212,471 $56,027 $— $3,027,955 
Real estate-construction
Risk Rating
1. Pass$243,983 $52,485 $8,341 $34,670 $191 $442 $30,223 $— $370,335 
2. Special Mention— 5,781 — 5,695 — — — — 11,476 
3. Substandard— — — — — — — — — 
Total$243,983 $58,266 $8,341 $40,365 $191 $442 $30,223 $— $381,811 
Real estate-residential secured for business purpose
Risk Rating
1. Pass$165,844 $128,669 $67,955 $39,794 $21,226 $23,324 $29,239 $— $476,051 
2. Special Mention— — 247 — — 941 — — 1,188 
3. Substandard— 211 27 — 38 594 145 — 1,015 
Total$165,844 $128,880 $68,229 $39,794 $21,264 $24,859 $29,384 $— $478,254 
Totals By Risk Rating
1. Pass$1,520,594 $1,009,619 $842,328 $435,435 $167,660 $281,371 $601,419 $125 $4,858,551 
2. Special Mention3,601 42,174 21,452 14,743 111 3,943 21,667 — 107,691 
3. Substandard— 224 1,797 — 2,260 1,089 5,336 — 10,706 
Total$1,524,195 $1,052,017 $865,577 $450,178 $170,031 $286,403 $628,422 $125 $4,976,948 
Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)20212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
At December 31, 2021
Commercial, financial and agricultural
Risk Rating
1. Pass$215,197 $79,739 $69,618 $52,507 $23,253 $49,827 $442,288 $932,429 
2. Special Mention1,001 3,459 2,389 394 428 1,231 10,162 19,064 
3. Substandard— — — — 16 200 4,687 4,903 
Total$216,198 $83,198 $72,007 $52,901 $23,697 $51,258 $457,137 $956,396 
Paycheck Protection Program
Risk Rating
1. Pass$31,554 $194 $— $— $— $— $— $31,748 
2. Special Mention— — — — — — — — 
3. Substandard— — — — — — — — 
Total$31,554 $194 $— $— $— $— $— $31,748 
Real estate-commercial
Risk Rating
1. Pass$802,878 $858,426 $407,944 $155,892 $195,756 $172,702 $48,354 $2,641,952 
2. Special Mention2,567 14,338 23,134 — 916 5,630 98 46,683 
3. Substandard— 22,055 3,405 1,995 1,110 1,335 — 29,900 
Total$805,445 $894,819 $434,483 $157,887 $197,782 $179,667 $48,452 $2,718,535 
Real estate-construction
Risk Rating
1. Pass$137,622 $59,952 $38,592 $9,995 $198 $— $8,543 $254,902 
2. Special Mention4,684 500 3,832 20,000 — — — 29,016 
3. Substandard— — — — — — — — 
Total$142,306 $60,452 $42,424 $29,995 $198 $— $8,543 $283,918 
Real estate-residential secured for business purpose
Risk Rating
1. Pass$154,423 $84,982 $51,970 $34,373 $28,852 $25,819 $25,564 $405,983 
2. Special Mention210 352 — — 73 1,093 — 1,728 
3. Substandard— — — 45 24 1,549 571 2,189 
Total$154,633 $85,334 $51,970 $34,418 $28,949 $28,461 $26,135 $409,900 
Totals By Risk Rating
1. Pass$1,341,674 $1,083,293 $568,124 $252,767 $248,059 $248,348 $524,749 $4,267,014 
2. Special Mention8,462 18,649 29,355 20,394 1,417 7,954 10,260 96,491 
3. Substandard— 22,055 3,405 2,040 1,150 3,084 5,258 36,992 
Total$1,350,136 $1,123,997 $600,884 $275,201 $250,626 $259,386 $540,267 $4,400,497 

The Corporation had no revolving loans which were converted to term loans included within recorded investment in loans and leases held for investment at December 31, 2021. The Corporation had no loans with a risk rating of Doubtful included within recorded investment in loans and leases held for investment at December 31, 2022 or 2021.

The Corporation monitors the credit risk profile by payment activity for the following classifications of loans and leases: real estate-residential secured for personal purpose loans, real estate-home equity secured for personal purpose loans, loans to individuals and lease financings. The Corporation reviews credit quality indicators on at least an annual basis and last completed this review in conjunction with the period ended December 31, 2022. Loans and leases past due 90 days or more, loans and leases on nonaccrual status and troubled debt restructured loans and lease modifications are considered nonperforming. Nonperforming loans and leases are reviewed monthly. Performing loans and leases are reviewed only if the loan becomes 60 days or more past due.
Based on the most recent analysis performed, the following table presents the recorded investment in loans and leases held for investment for real estate-residential secured for personal purpose loans, real estate-home equity secured for personal purpose loans, loans to individuals and lease financings by credit quality indicator at December 31, 2022 and 2021.
Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)20222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
At December 31, 2022
Real estate-residential secured for personal purpose
Payment Performance
1. Performing$258,293 $211,638 $140,822 $23,827 $18,273 $75,126 $108 $728,087 
2. Nonperforming— 48 466 319 306 1,169 — 2,308 
Total$258,293 $211,686 $141,288 $24,146 $18,579 $76,295 $108 $730,395 
Real estate-home equity secured for personal purpose
Payment Performance
1. Performing$2,945 $642 $491 $192 $205 $1,565 $169,870 $175,910 
2. Nonperforming— — — — 157 3 629 789 
Total$2,945 $642 $491 $192 $362 $1,568 $170,499 $176,699 
Loans to individuals
Payment Performance
1. Performing$1,581 $857 $554 $247 $138 $1,340 $23,117 $27,834 
2. Nonperforming— — — — — 39 — 39 
Total$1,581 $857 $554 $247 $138 $1,379 $23,117 $27,873 
Lease financings
Payment Performance
1. Performing$94,430 $61,680 $33,468 $15,164 $5,569 $768 $— $211,079 
2. Nonperforming41 56 17 21 90 11 — 236 
Total$94,471 $61,736 $33,485 $15,185 $5,659 $779 $— $211,315 
Totals by Payment Performance
1. Performing$357,249 $274,817 $175,335 $39,430 $24,185 $78,799 $193,095 $1,142,910 
2. Nonperforming41 104 483 340 553 1,222 629 3,372 
Total$357,290 $274,921 $175,818 $39,770 $24,738 $80,021 $193,724 $1,146,282 
Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)20212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
At December 31, 2021
Real estate-residential secured for personal purpose
Payment Performance
1. Performing$219,680 $162,609 $34,102 $23,065 $19,912 $78,960 $189 $538,517 
2. Nonperforming53 634 — 371 — 991 — 2,049 
Total$219,733 $163,243 $34,102 $23,436 $19,912 $79,951 $189 $540,566 
Real estate-home equity secured for personal purpose
Payment Performance
1. Performing$961 $876 $370 $415 $704 $1,655 $153,332 $158,313 
2. Nonperforming— — — 173 — 60 363 596 
Total$961 $876 $370 $588 $704 $1,715 $153,695 $158,909 
Loans to individuals
Payment Performance
1. Performing$1,376 $893 $722 $466 $100 $1,673 $20,094 $25,324 
2. Nonperforming— — — — — 180 — 180 
Total$1,376 $893 $722 $466 $100 $1,853 $20,094 $25,504 
Lease financings
Payment Performance
1. Performing$83,161 $51,808 $28,405 $16,389 $4,204 $391 $— $184,358 
2. Nonperforming— 14 64 58 7 40 — 183 
Total$83,161 $51,822 $28,469 $16,447 $4,211 $431 $— $184,541 
Totals by Payment Performance
1. Performing$305,178 $216,186 $63,599 $40,335 $24,920 $82,679 $173,615 $906,512 
2. Nonperforming53 648 64 602 7 1,271 363 3,008 
Total$305,231 $216,834 $63,663 $40,937 $24,927 $83,950 $173,978 $909,520 

The Corporation had no revolving loans which were converted to term loans included within recorded investment in loans and leases held for investment at December 31, 2022 or 2021.
Allowance for Credit Losses on Loan and Leases and Recorded Investment in Loans and Leases

The following presents, by portfolio segment, a summary of the activity in the allowance for credit losses, loans and leases, for the years ended December 31, 2022, 2021 and 2020. There were no changes to the reasonable and supportable forecast period, the reversion period, or any significant methodology changes during the year ended December 31, 2022.
(Dollars in thousands)Beginning balanceAdjustment to initially apply ASU No. 2016-13 for CECLProvision (reversal of provision) for credit lossesCharge-offsRecoveriesEnding balance
For the Year Ended December 31, 2022
Allowance for credit losses, loans and leases:
Commercial, financial and agricultural$13,536 $— $3,703 $(887)$564 $16,916 
Paycheck Protection Program2 — 2 — — 4 
Real estate-commercial41,095 — 3,854 (3,282)6 41,673 
Real estate-construction4,575 — 377 — — 4,952 
Real estate-residential secured for business purpose6,482 — 517 — 55 7,054 
Real estate-residential secured for personal purpose2,403 — 1,282 — — 3,685 
Real estate-home equity secured for personal purpose1,028 — 221 — 38 1,287 
Loans to individuals363 — 167 (255)76 351 
Lease financings2,290 — 1,002 (245)35 3,082 
Unallocated150 — (150)N/AN/A— 
Total$71,924 $— $10,975 $(4,669)$774 $79,004 
For the Year Ended December 31, 2021
Allowance for credit losses, loans and leases:
Commercial, financial and agricultural$13,584 $— $(32)$(1,641)$1,625 $13,536 
Paycheck Protection Program— — 2 — — 2 
Real estate-commercial52,230 — (11,339)(594)798 41,095 
Real estate-construction3,298 — 1,277 — — 4,575 
Real estate-residential secured for business purpose7,317 — (688)(227)80 6,482 
Real estate-residential secured for personal purpose3,055 — (652)— — 2,403 
Real estate-home equity secured for personal purpose1,176 — (212)— 64 1,028 
Loans to individuals533 — (35)(240)105 363 
Lease financings1,701 — 772 (311)128 2,290 
Unallocated150 — — N/AN/A150 
Total$83,044 $— $(10,907)$(3,013)$2,800 $71,924 
For the Year Ended December 31, 2020
Allowance for credit losses, loans and leases:
Commercial, financial and agricultural$8,759 $5,284 $680 $(1,884)$745 $13,584 
Real estate-commercial15,750 6,208 33,090 (2,853)35 52,230 
Real estate-construction2,446 29 823 — — 3,298 
Real estate-residential secured for business purpose2,622 2,502 2,306 (188)75 7,317 
Real estate-residential secured for personal purpose2,713 (706)1,229 (181)— 3,055 
Real estate-home equity secured for personal purpose1,076 (364)449 — 15 1,176 
Loans to individuals470 104 146 (267)80 533 
Lease financings1,311 (135)750 (526)301 1,701 
Unallocated184 — (34)N/AN/A150 
Total$35,331 $12,922 $39,439 $(5,899)$1,251 $83,044 
N/A – Not applicable
The following presents, by portfolio segment, the balance in the ACL on loans and leases disaggregated on the basis of whether the loan or lease was measured for credit loss as a pooled loan or lease or if it was individually analyzed for a reserve at December 31, 2022 and 2021:
Allowance for credit losses, loans and leasesLoans and leases held for investment
(Dollars in thousands)Ending balance: individually analyzedEnding balance: pooledTotal ending balanceEnding balance: individually analyzedEnding balance: pooledLoans measured at fair valueTotal ending balance
At December 31, 2022
Commercial, financial and agricultural$2,765 $14,151 $16,916 $5,072 $1,081,709 $— $1,086,781 
Paycheck Protection Program— 4 4 — 2,147 — 2,147 
Real estate-commercial— 41,673 41,673 4,537 3,023,418 — 3,027,955 
Real estate-construction— 4,952 4,952 — 381,811 — 381,811 
Real estate-residential secured for business purpose— 7,054 7,054 1,013 477,241 — 478,254 
Real estate-residential secured for personal purpose— 3,685 3,685 1,989 728,406 — 730,395 
Real estate-home equity secured for personal purpose— 1,287 1,287 740 175,959 — 176,699 
Loans to individuals— 351 351 — 27,873 — 27,873 
Lease financings— 3,082 3,082 — 211,315 — 211,315 
UnallocatedN/A— — N/AN/AN/AN/A
Total$2,765 $76,239 $79,004 $13,351 $6,109,879 $— $6,123,230 
At December 31, 2021
Commercial, financial and agricultural$— $13,536 $13,536 $448 $955,948 $— $956,396 
Paycheck Protection Program— 2 2 — 31,748 — 31,748 
Real estate-commercial11 41,084 41,095 27,900 2,690,587 48 2,718,535 
Real estate-construction— 4,575 4,575 — 283,918 — 283,918 
Real estate-residential secured for business purpose— 6,482 6,482 2,187 407,713 — 409,900 
Real estate-residential secured for personal purpose— 2,403 2,403 2,049 538,517 — 540,566 
Real estate-home equity secured for personal purpose— 1,028 1,028 545 158,364 — 158,909 
Loans to individuals— 363 363 — 25,504 — 25,504 
Lease financings— 2,290 2,290 — 184,541 — 184,541 
UnallocatedN/A150 150 N/AN/AN/AN/A
Total$11 $71,913 $71,924 $33,129 $5,276,840 $48 $5,310,017 
N/A – Not applicable
Troubled Debt Restructured Loans

The following presents, by class of loans, information regarding accruing and nonaccrual loans that were modified and classified as troubled debt restructurings during the years ended December 31, 2022 and 2021:
For the Years Ended December 31,
 20222021
(Dollars in thousands)Number
of
Loans		Pre-
Restructuring
Outstanding
Recorded
Investment		Post-
Restructuring
Outstanding
Recorded
Investment		Number
of
Loans		Pre-
Restructuring
Outstanding
Recorded
Investment		Post-
Restructuring
Outstanding
Recorded
Investment
Accruing Troubled Debt Restructured Loans:
Total— $— $— — $— $— 
Nonaccrual Troubled Debt Restructured Loans:
Real estate—commercial real estate— — — 3 $200 $198 
Real estate—residential secured for business purpose1 87 87 — — — 
Total1 $87 $87 3 $200 $198 

The following presents, by class of loans, information regarding the types of concessions granted on accruing and nonaccrual loans that were modified and classified as troubled debt restructurings during the years ended December 31, 2022 and 2021:
 Maturity Date
Extension		Amortization Period ExtensionTotal Concessions
Granted
(Dollars in thousands)No. of
Loans		AmountNo. of
Loans		AmountNo. of
Loans		Amount
For the Year Ended December 31, 2022
Accruing Troubled Debt Restructured Loans:
Total— $— — $— — $— 
Nonaccrual Troubled Debt Restructured Loans:
Real estate—residential secured for business purpose1 $87 — $— 1 $87 
Total1 $87 — $— 1 $87 
For the Year Ended December 31, 2021
Accruing Troubled Debt Restructured Loans:
Total— $— — $— — $— 
Nonaccrual Troubled Debt Restructured Loans:
Real estate—commercial real estate— $— 3 $198 3 $198 
Total— $— 3 $198 3 $198 

There were no accruing or nonaccrual troubled debt restructured loans for which there were payment defaults within twelve months of the restructuring date for the years ended December 31, 2022 or 2021.

The following presents the amount of consumer mortgages collateralized by residential real estate property that were in the process of foreclosure at December 31, 2022 or 2021.
(Dollars in thousands)At December 31, 2022At December 31, 2021
Real estate-residential secured for personal purpose$822 $— 
Real estate-home equity secured for personal purpose72 — 
Total$894 $— 

There was no foreclosed residential real estate property included in other real estate owned at December 31, 2022 or 2021.
Lease Financings

The following presents the maturity analysis of lease financing receivables:

(Dollars in thousands)At December 31, 2022At December 31, 2021
2022N/A$67,458 
202375,900 54,859 
202461,793 39,019 
202545,738 24,426 
202629,902 11,039 
202713,091 1,996 
Thereafter2,552 955 
Total future minimum lease payments receivable228,976 199,752 
Plus: Unguaranteed residual1,387 1,186 
Plus: Initial direct costs2,884 2,707 
Less: Imputed interest(21,932)(19,104)
Lease financings$211,315 $184,541