Loans and Leases (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Summary of Major Loan and Lease Categories

Summary of Major Loan and Lease Categories

(Dollars in thousands)	At September 30, 2023		At December 31, 2022
Commercial, financial and agricultural	$	1,050,004	$	1,088,928
Real estate-commercial	3,275,140		3,027,955
Real estate-construction	427,561		381,811
Real estate-residential secured for business purpose	516,471		478,254
Real estate-residential secured for personal purpose	861,122		730,395
Real estate-home equity secured for personal purpose	176,855		176,699
Loans to individuals	27,331		27,873
Lease financings	240,474		211,315
Total loans and leases held for investment, net of deferred income	$	6,574,958	$	6,123,230
Less: Allowance for credit losses, loans and leases	(83,837)		(79,004)
Net loans and leases held for investment	$	6,491,121	$	6,044,226
Imputed interest on lease financings, included in the above table	$	(28,625)	$	(21,932)
Net deferred costs, included in the above table	7,568		6,053
Overdraft deposits included in the above table	97		93

Schedule of Age Analysis of Past Due Loans and Leases

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 September 30, 2023 and December 31, 2022:

	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		Current		Total Accruing Loans and Leases		Nonaccrual Loans and Leases		Total Loans and Leases Held for Investment
At September 30, 2023
Commercial, financial and agricultural	$	9,134	$	249	$	1,733	$	11,116	$	1,037,477	$	1,048,593	$	1,411	$	1,050,004
Real estate—commercial real estate and construction:
Commercial real estate	5,548		335		220		6,103		3,264,174		3,270,277		4,863		3,275,140
Construction	9,450		—		—		9,450		418,111		427,561		—		427,561
Real estate—residential and home equity:
Residential secured for business purpose	2,155		650		—		2,805		512,730		515,535		936		516,471
Residential secured for personal purpose	4,042		41		—		4,083		852,793		856,876		4,246		861,122
Home equity secured for personal purpose	445		251		—		696		175,406		176,102		753		176,855
Loans to individuals	175		25		26		226		27,105		27,331		—		27,331
Lease financings	854		784		156		1,794		238,623		240,417		57		240,474
Total	$	31,803	$	2,335	$	2,135	$	36,273	$	6,526,419	$	6,562,692	$	12,266	$	6,574,958

	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		Current		Total Accruing Loans and Leases		Nonaccrual Loans and Leases		Total Loans and Leases Held for Investment
At December 31, 2022
Commercial, financial and agricultural	$	1,616	$	343	$	—	$	1,959	$	1,081,897	$	1,083,856	$	5,072	$	1,088,928
Real estate—commercial real estate and construction:
Commercial real estate	3,281		290		20		3,591		3,019,827		3,023,418		4,537		3,027,955
Construction	315		—		—		315		381,496		381,811		—		381,811
Real estate—residential and home equity:
Residential secured for business purpose	375		203		263		841		476,400		477,241		1,013		478,254
Residential secured for personal purpose	4,127		162		319		4,608		723,798		728,406		1,989		730,395
Home equity secured for personal purpose	953		225		—		1,178		174,781		175,959		740		176,699
Loans to individuals	32		153		39		224		27,649		27,873		—		27,873
Lease financings	3,555		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

Schedule of Nonperforming Loans and Leases

Nonperforming Loans and Leases

The following presents, by class of loans and leases, nonperforming loans and leases at September 30, 2023 and December 31, 2022.

	At September 30, 2023						At December 31, 2022
(Dollars in thousands)	Nonaccrual Loans and Leases		Loans and Leases 90 Days or more Past Due and Accruing Interest		Total Nonperforming Loans and Leases		Nonaccrual Loans and Leases		Loans and Leases 90 Days or more Past Due and Accruing Interest		Total Nonperforming Loans and Leases
Loans held for sale *	$	5,819	$	—	$	5,819	$	—	$	—	$	—
Loans and leases held for investment:
Commercial, financial and agricultural	$	1,411	$	1,733	$	3,144	$	5,072	$	—	$	5,072
Real estate—commercial real estate and construction:
Commercial real estate	4,863		220		5,083		4,537		20		4,557
Real estate—residential and home equity:
Residential secured for business purpose	936		—		936		1,013		263		1,276
Residential secured for personal purpose	4,246		—		4,246		1,989		319		2,308
Home equity secured for personal purpose	753		—		753		740		—		740
Loans to individuals	—		26		26		—		39		39
Lease financings	57		156		213		2		234		236
Total	$	18,085	$	2,135	$	20,220	$	13,353	$	875	$	14,228

*Includes one construction loan at September 30, 2023.

Nonaccrual Loan and Lease Data

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 September 30, 2023 and December 31, 2022.

(Dollars in thousands)	Nonaccrual With No Allowance for Credit Losses		Nonaccrual With Allowance for Credit Losses		Total Nonaccrual		Loans and Leases 90 Days or more Past Due and Accruing Interest
At September 30, 2023
Commercial, financial and agricultural	$	297	$	1,114	$	1,411	$	1,733
Real estate-commercial	4,841		22		4,863		220
Real estate-residential secured for business purpose	936		—		936		—
Real estate-residential secured for personal purpose	4,246		—		4,246		—
Real estate-home equity secured for personal purpose	753		—		753		—
Loans to individuals	—		—		—		26
Lease financings	—		57		57		156
Total	$	11,073	$	1,193	$	12,266	$	2,135
At December 31, 2022
Commercial, financial and agricultural	$	225	$	4,847	$	5,072	$	—
Real estate-commercial	4,537		—		4,537		20
Real estate-residential secured for business purpose	1,013		—		1,013		263
Real estate-residential secured for personal purpose	1,989		—		1,989		319
Real estate-home equity secured for personal purpose	740		—		740		—
Loans to individuals	—		—		—		39
Lease financings	—		2		2		234
Total	$	8,504	$	4,849	$	13,353	$	875

For the nine months ended September 30, 2023, $70 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 September 30, 2023 and December 31, 2022.

(Dollars in thousands)	Real Estate		Other (1)		None		Total
At September 30, 2023
Commercial, financial and agricultural	$	1,362	$	49	$	—	$	1,411
Real estate-commercial	4,863		—		—		4,863
Real estate-residential secured for business purpose	936		—		—		936
Real estate-residential secured for personal purpose	4,246		—		—		4,246
Real estate-home equity secured for personal purpose	753		—		—		753
Lease financings	—		57		—		57
Total	$	12,160	$	106	$	—	$	12,266
(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-commercial	4,537		—		—		4,537
Real estate-residential secured for business purpose	1,013		—		—		1,013
Real estate-residential secured for personal purpose	1,989		—		—		1,989
Real estate-home equity secured for personal purpose	740		—		—		740
Lease financings	—		2		—		2
Total	$	11,022	$	2	$	2,329	$	13,353

(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.

Summary of Commercial Credit Quality Indicators

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, 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, real estate-commercial loans, real estate-construction loans and real estate-residential secured for a business purpose loans by credit quality indicator at September 30, 2023 and December 31, 2022.

	Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
At September 30, 2023
Commercial, Financial and Agricultural
Risk Rating
1. Pass	$	128,857	$	151,968	$	139,953	$	29,147	$	21,655	$	59,173	$	473,162	$	1,416	$	1,005,331
2. Special Mention	—		1,390		645		—		6,118		—		13,628		—		21,781
3. Substandard	—		852		8,804		—		589		—		12,647		—		22,892
Total	$	128,857	$	154,210	$	149,402	$	29,147	$	28,362	$	59,173	$	499,437	$	1,416	$	1,050,004
Current period gross charge-offs	$	6	$	50	$	296	$	67	$	—	$	151	$	3,321	$	—	$	3,891
Real Estate-Commercial
Risk Rating
1. Pass	$	391,320	$	854,572	$	644,754	$	621,144	$	339,709	$	332,824	$	63,383	$	—	$	3,247,706
2. Special Mention	1,250		231		8,899		5,873		—		1,420		—		—		17,673
3. Substandard	—		1,036		1,948		1,687		226		1,911		2,953		—		9,761
Total	$	392,570	$	855,839	$	655,601	$	628,704	$	339,935	$	336,155	$	66,336	$	—	$	3,275,140
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	50	$	—	$	—	$	50
Real Estate-Construction
Risk Rating
1. Pass	$	100,825	$	274,531	$	5,633	$	2,649	$	244	$	2,241	$	18,117	$	—	$	404,240
2. Special Mention	—		—		3,132		—		—		5,266		9,599		—		17,997
3. Substandard	2,761		—		—		—		—		—		2,563		—		5,324
Total	$	103,586	$	274,531	$	8,765	$	2,649	$	244	$	7,507	$	30,279	$	—	$	427,561
Current period gross charge-offs	$	—	$	207	$	—	$	—	$	—	$	—	$	—	$	—	$	207
Real Estate-Residential Secured for Business Purpose
Risk Rating
1. Pass	$	89,444	$	153,772	$	122,981	$	62,977	$	39,173	$	18,243	$	28,944	$	—	$	515,534
2. Special Mention	—		—		—		—		—		—		—		—		—
3. Substandard	—		—		—		621		—		316		—		—		937
Total	$	89,444	$	153,772	$	122,981	$	63,598	$	39,173	$	18,559	$	28,944	$	—	$	516,471
Totals By Risk Rating
1. Pass	$	710,446	$	1,434,843	$	913,321	$	715,917	$	400,781	$	412,481	$	583,606	$	1,416	$	5,172,811
2. Special Mention	1,250		1,621		12,676		5,873		6,118		6,686		23,227		—		57,451
3. Substandard	2,761		1,888		10,752		2,308		815		2,227		18,163		—		38,914
Total	$	714,457	$	1,438,352	$	936,749	$	724,098	$	407,714	$	421,394	$	624,996	$	1,416	$	5,269,176
Total current period gross charge-offs	$	6	$	257	$	296	$	67	$	—	$	201	$	3,321	$	—	$	4,148

	Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Revolving Loans Converted to Term		Total
At December 31, 2022
Commercial, Financial and Agricultural
Risk Rating
1. Pass	$	233,064	$	148,033	$	41,091	$	28,269	$	28,209	$	48,631	$	487,818	$	125	$	1,015,240
2. Special Mention	2,732		28,220		9,623		8,104		26		—		19,829		—		68,534
3. Substandard	—		13		—		—		—		—		5,141		—		5,154
Total	$	235,796	$	176,266	$	50,714	$	36,373	$	28,235	$	48,631	$	512,788	$	125	$	1,088,928
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 Mention	869		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 Mention	3,601		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

The Corporation had no loans with a risk rating of Doubtful included within recorded investment in loans and leases held for investment at September 30, 2023 or December 31, 2022.

Summary of Credit Exposure

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 and loans and leases on nonaccrual status 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 September 30, 2023 and December 31, 2022.

	Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Total
At September 30, 2023
Real Estate-Residential Secured for Personal Purpose
Payment Performance
1. Performing	$	118,896	$	290,452	$	211,229	$	130,133	$	23,124	$	83,042	$	—	$	856,876
2. Nonperforming	—		156		44		2,805		—		1,241		—		4,246
Total	$	118,896	$	290,608	$	211,273	$	132,938	$	23,124	$	84,283	$	—	$	861,122
Real Estate-Home Equity Secured for Personal Purpose
Payment Performance
1. Performing	$	380	$	2,626	$	558	$	427	$	172	$	1,563	$	170,376	$	176,102
2. Nonperforming	—		—		—		—		—		—		753		753
Total	$	380	$	2,626	$	558	$	427	$	172	$	1,563	$	171,129	$	176,855
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	85	$	—	$	—	$	85
Loans to Individuals
Payment Performance
1. Performing	$	1,460	$	1,038	$	593	$	129	$	89	$	1,167	$	22,829	$	27,305
2. Nonperforming	—		—		—		—		—		26		—		26
Total	$	1,460	$	1,038	$	593	$	129	$	89	$	1,193	$	22,829	$	27,331
Current period gross charge-offs	$	155	$	33	$	—	$	5	$	28	$	21	$	98	$	340
Lease Financings
Payment Performance
1. Performing	$	86,834	$	76,340	$	46,368	$	21,533	$	7,684	$	1,502	$	—	$	240,261
2. Nonperforming	—		85		—		44		78		6		—		213
Total	$	86,834	$	76,425	$	46,368	$	21,577	$	7,762	$	1,508	$	—	$	240,474
Current period gross charge-offs	$	—	$	143	$	133	$	31	$	6	$	1	$	—	$	314
Totals by Payment Performance
1. Performing	$	207,570	$	370,456	$	258,748	$	152,222	$	31,069	$	87,274	$	193,205	$	1,300,544
2. Nonperforming	—		241		44		2,849		78		1,273		753		5,238
Total	$	207,570	$	370,697	$	258,792	$	155,071	$	31,147	$	88,547	$	193,958	$	1,305,782
Total current period gross charge-offs	$	155	$	176	$	133	$	36	$	119	$	22	$	98	$	739

	Term Loans Amortized Cost Basis by Origination Year
(Dollars in thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Total
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. Nonperforming	41		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. Nonperforming	41		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

The Corporation had no revolving loans which were converted to term loans included within recorded investment in loans and leases held for investment at September 30, 2023 or December 31, 2022.

Summary of Activity in the Allowance for Credit Losses, Loans and Leases

Allowance for Credit Losses on Loans 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 three and nine months ended September 30, 2023 and 2022. There were no changes to the reasonable and supportable forecast period, the reversion period, or any significant methodology changes during the nine months ended September 30, 2023.

(Dollars in thousands)	Beginning balance		Provision (reversal of provision) for credit losses		Charge-offs		Recoveries		Ending balance
Three Months Ended September 30, 2023
Allowance for credit losses, loans and leases:
Commercial, financial and agricultural	$	13,871	$	979	$	(744)	$	30	$	14,136
Real estate-commercial	44,757		519		—		3		45,279
Real estate-construction	5,433		298		—		1		5,732
Real estate-residential secured for business purpose	8,696		(44)		—		4		8,656
Real estate-residential secured for personal purpose	5,588		254		—		—		5,842
Real estate-home equity secured for personal purpose	1,296		(38)		—		33		1,291
Loans to individuals	560		(61)		(124)		12		387
Lease financings	2,508		190		(189)		5		2,514
Unallocated	—		—		N/A		N/A		—
Total	$	82,709	$	2,097	$	(1,057)	$	88	$	83,837
Three Months Ended September 30, 2022
Allowance for credit losses, loans and leases:
Commercial, financial and agricultural	$	13,004	$	2,110	$	(310)	$	181	$	14,985
Real estate-commercial	41,678		1,286		(999)		3		41,968
Real estate-construction	4,223		(376)		—		—		3,847
Real estate-residential secured for business purpose	6,420		433		—		2		6,855
Real estate-residential secured for personal purpose	2,937		419		—		—		3,356
Real estate-home equity secured for personal purpose	1,074		73		—		49		1,196
Loans to individuals	376		54		(79)		21		372
Lease financings	2,299		115		(70)		6		2,350
Unallocated	—		—		N/A		N/A		—
Total	$	72,011	$	4,114	$	(1,458)	$	262	$	74,929

N/A – Not applicable

(Dollars in thousands)	Beginning balance		Provision (reversal of provision) for credit losses		Charge-offs		Recoveries		Ending balance
Nine Months Ended September 30, 2023
Allowance for credit losses, loans and leases:
Commercial, financial and agricultural	$	16,920	$	937	$	(3,891)	$	170	$	14,136
Real estate-commercial	41,673		3,647		(50)		9		45,279
Real estate-construction	4,952		986		(207)		1		5,732
Real estate-residential secured for business purpose	7,054		1,417		—		185		8,656
Real estate-residential secured for personal purpose	3,685		2,157		—		—		5,842
Real estate-home equity secured for personal purpose	1,287		6		(85)		83		1,291
Loans to individuals	351		314		(340)		62		387
Lease financings	3,082		(308)		(314)		54		2,514
Unallocated	—		—		N/A		N/A		—
Total	$	79,004	$	9,156	$	(4,887)	$	564	$	83,837
Nine Months Ended September 30, 2022
Allowance for credit losses, loans and leases:
Commercial, financial and agricultural	$	13,538	$	1,560	$	(524)	$	411	$	14,985
Real estate-commercial	41,095		3,559		(2,689)		3		41,968
Real estate-construction	4,575		(728)		—		—		3,847
Real estate-residential secured for business purpose	6,482		320		—		53		6,855
Real estate-residential secured for personal purpose	2,403		953		—		—		3,356
Real estate-home equity secured for personal purpose	1,028		130		—		38		1,196
Loans to individuals	363		125		(181)		65		372
Lease financings	2,290		223		(187)		24		2,350
Unallocated	150		(150)		N/A		N/A		—
Total	$	71,924	$	5,992	$	(3,581)	$	594	$	74,929

N/A – Not applicable

Schedule of Allowance for Loan and Lease Credit Losses and Recorded Investment in Loans and Leases

The following presents, by portfolio segment, the balance in the allowance for credit losses 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 September 30, 2023 and 2022:

	Allowance for credit losses, loans and leases						Loans and leases held for investment
(Dollars in thousands)	Ending balance: individually analyzed		Ending balance: pooled		Total ending balance		Ending balance: individually analyzed		Ending balance: pooled		Loans measured at fair value		Total ending balance
At September 30, 2023
Commercial, financial and agricultural	$	814	$	13,322	$	14,136	$	1,754	$	1,048,250	$	—	$	1,050,004
Real estate-commercial	20		45,259		45,279		4,863		3,270,277		—		3,275,140
Real estate-construction	—		5,732		5,732		—		427,561		—		427,561
Real estate-residential secured for business purpose	—		8,656		8,656		936		515,535		—		516,471
Real estate-residential secured for personal purpose	—		5,842		5,842		4,246		856,876		—		861,122
Real estate-home equity secured for personal purpose	—		1,291		1,291		753		176,102		—		176,855
Loans to individuals	—		387		387		—		27,331		—		27,331
Lease financings	—		2,514		2,514		—		240,474		—		240,474
Total	$	834	$	83,003	$	83,837	$	12,552	$	6,562,406	$	—	$	6,574,958
At September 30, 2022
Commercial, financial and agricultural	$	1,407	$	13,578	$	14,985	$	2,630	$	1,052,310	$	—	$	1,054,940
Real estate-commercial	250		41,718		41,968		7,527		2,928,677		—		2,936,204
Real estate-construction	—		3,847		3,847		—		329,915		—		329,915
Real estate-residential secured for business purpose	—		6,855		6,855		1,009		442,828		—		443,837
Real estate-residential secured for personal purpose	—		3,356		3,356		1,868		683,903		—		685,771
Real estate-home equity secured for personal purpose	—		1,196		1,196		522		175,321		—		175,843
Loans to individuals	—		372		372		—		26,679		—		26,679
Lease financings	—		2,350		2,350		—		196,070		—		196,070
Total	$	1,657	$	73,272	$	74,929	$	13,556	$	5,835,703	$	—	$	5,849,259

Schedule of Accruing and Nonaccruing Modified Loans to Borrowers Experiencing Financial Difficulty

The following presents, by class of loans, information regarding accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2023.

	Three Months Ended September 30, 2023
(Dollars in thousands)	Number of Loans	Amortized Cost Basis		% of Total Class of Financing Receivable
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty:
Total	—	$	—
Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty:
Total	—	$	—

	Nine Months Ended September 30, 2023
(Dollars in thousands)	Number of Loans	Amortized Cost Basis*		% of Total Class of Financing Receivable
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty:
Real estate—commercial real estate	1	$	1,948	0.06	%
Total	1	$	1,948
Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty:
Real estate—commercial real estate	1	$	1,741	0.05	%
Total	1	$	1,741

Schedule of Financial Effect on Accruing and Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty

The following presents, by class of loans, information regarding the financial effect on accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three and nine months ended September 30, 2023.

	Term Extension
(Dollars in thousands)	No. of Loans	Financial Effect
Three Months Ended September 30, 2023
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty:
Total	—
Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty:
Total	—
Nine Months Ended September 30, 2023
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty:
Real estate—commercial real estate	1	Extended loan maturity by 5 months to give borrower time to seek refinance.
Total	1
Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty:
Real estate—commercial real estate	1	Extended loan maturity by 16 months to give borrower time to seek refinance.
Total	1

Schedule of Accruing and Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty With Subsequent Payment Defaults

There were no accruing or nonaccrual modified loans to borrowers experiencing financial difficulty for which there were payment defaults during the period that were modified in the 12 months before default for the three and nine months ended September 30, 2023.

Schedule of Aging Analysis of Accruing and Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty

The following presents, by class of loans, the amortized cost and performance status of accruing and nonaccrual modified loans to borrowers experiencing financial difficulty that have been modified in the last 12 months.

	At September 30, 2023
(Dollars in thousands)	Current		30-89 Days Past Due		90 Days or More Past Due		Total
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty:
Real estate—commercial real estate	$	1,948	$	—	$	—	$	1,948
Total	$	1,948	$	—	$	—	$	1,948
Nonaccrual Modified Loans to Borrowers Experiencing Financial Difficulty:
Real estate—commercial real estate	$	1,741	$	—	$	—	$	1,741
Total	$	1,741	$	—	$	—	$	1,741

As of September 30, 2023, the Bank had no commitments to extend credit to borrowers experiencing financial difficulty whose terms had been modified.

Schedule of Mortgages in Process of Foreclosure

The following presents the amount of consumer mortgages collateralized by residential real estate property that were in the process of foreclosure at September 30, 2023 or December 31, 2022.

(Dollars in thousands)	At September 30, 2023		At December 31, 2022
Real estate-residential secured for personal purpose	$	3,140	$	822
Real estate-home equity secured for personal purpose	22		72
Total	$	3,162	$	894

The following presents foreclosed residential real estate property included in other real estate owned at September 30, 2023 or December 31, 2022.

(Dollars in thousands)	At September 30, 2023		At December 31, 2022
Foreclosed residential real estate	$	79	$	—

Schedule of Lease Payments Receivables

The following presents the schedule of minimum lease payments receivable:

(Dollars in thousands)	At September 30, 2023		At December 31, 2022
2023 (excluding the nine months ended September 30, 2023)	$	26,581	$	75,900
2024	76,785		61,793
2025	63,625		45,738
2026	49,774		29,902
2027	32,846		13,091
Thereafter	15,011		2,552
Total future minimum lease payments receivable	264,622		228,976
Plus: Unguaranteed residual	1,079		1,387
Plus: Initial direct costs	3,398		2,884
Less: Imputed interest	(28,625)		(21,932)
Lease financings	$	240,474	$	211,315