Allowance for Credit Losses (Tables)

12 Months Ended

Dec. 31, 2023

Allowance for Credit Losses

Schedule of activity in the allowance by class of loans and lease

	Year Ended December 31, 2023
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Allowance for credit losses:
Balance at beginning of year	$	14,564	$	43,810	$	5,843	$	1,551	$	35,175	$	8,296	$	34,661	$	143,900
Charge-offs		(3,482)		(2,500)		—		—		(122)		(292)		(17,110)		(23,506)
Recoveries		3,346		—		—		—		141		702		7,090		11,279
Provision		528		2,634		4,549		203		1,686		3,022		12,238		24,860
Balance at end of year	$	14,956	$	43,944	$	10,392	$	1,754	$	36,880	$	11,728	$	36,879	$	156,533

	Year Ended December 31, 2022
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Allowance for credit losses:
Balance at beginning of year	$	20,080	$	42,951	$	9,773	$	1,659	$	34,364	$	5,642	$	42,793	$	157,262
Charge-offs		(2,012)		(750)		—		—		(103)		(1,175)		(16,848)		(20,888)
Recoveries		897		14		—		60		418		713		7,545		9,647
Provision		(4,401)		1,595		(3,930)		(168)		496		3,116		1,171		(2,121)
Balance at end of year	$	14,564	$	43,810	$	5,843	$	1,551	$	35,175	$	8,296	$	34,661	$	143,900

	Year Ended December 31, 2021
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Allowance for credit losses:
Balance at beginning of year	$	24,711	$	58,123	$	10,039	$	3,298	$	40,461	$	7,163	$	64,659	$	208,454
Charge-offs		(5,949)		(66)		—		—		(632)		(342)		(16,634)		(23,623)
Recoveries		867		39		266		—		261		117		9,600		11,150
Provision		451		(15,145)		(532)		(1,639)		(5,726)		(1,296)		(14,832)		(38,719)
Balance at end of year	$	20,080	$	42,951	$	9,773	$	1,659	$	34,364	$	5,642	$	42,793	$	157,262

Schedule of activity in the Liability for Credit Losses for Off-Balance-Sheet Financial Instruments

	Year Ended December 31, 2023
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Reserve for unfunded commitments:
Balance at beginning of year	$	7,811	$	2,004	$	7,470	$	—	$	30	$	16,483	$	37	$	33,835
Provision		1,305		(217)		578		—		(6)		106		4		1,770
Balance at end of year	$	9,116	$	1,787	$	8,048	$	—	$	24	$	16,589	$	41	$	35,605

	Year Ended December 31, 2022
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Reserve for unfunded commitments:
Balance at beginning of year	$	8,615	$	2,114	$	8,963	$	—	$	15	$	10,546	$	69	$	30,322
Provision		(804)		(110)		(1,493)		—		15		5,937		(32)		3,513
Balance at end of year	$	7,811	$	2,004	$	7,470	$	—	$	30	$	16,483	$	37	$	33,835

	Year Ended December 31, 2021
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Reserve for unfunded commitments:
Balance at beginning of year	$	11,719	$	1,328	$	9,037	$	—	$	2	$	8,452	$	65	$	30,603
Provision		(3,104)		786		(74)		—		13		2,094		4		(281)
Balance at end of year	$	8,615	$	2,114	$	8,963	$	—	$	15	$	10,546	$	69	$	30,322

Schedule of amortized cost basis by year of origination and credit quality indicator

The amortized cost basis by year of origination and credit quality indicator of the Company's loans and leases as of December 31, 2023 was as follows:

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
													Amortized		Amortized
(dollars in thousands)	2023		2022		2021		2020		2019		Prior		Cost Basis		Cost Basis		Total
Commercial Lending
Commercial and Industrial
Risk rating:
Pass	$	85,839	$	273,663	$	346,024	$	32,753	$	146,893	$	141,681	$	971,065	$	1,823	$	1,999,741
Special Mention		1		44,069		80		653		1,032		1,290		22,807		14		69,946
Substandard		—		342		230		677		1,686		829		8,330		—		12,094
Other (1)		15,978		11,598		4,814		2,370		1,702		1,125		45,981		—		83,568
Total Commercial and Industrial		101,818		329,672		351,148		36,453		151,313		144,925		1,048,183		1,837		2,165,349
Current period gross charge-offs		130		70		75		87		168		2,952		—		—		3,482
Commercial Real Estate
Risk rating:
Pass		346,369		872,783		676,362		337,529		523,446		1,414,613		74,238		1,350		4,246,690
Special Mention		2,307		7,618		41,320		1,359		13,550		11,998		819		—		78,971
Substandard		205		5,079		2,003		—		2,953		2,545		1,655		—		14,440
Other (1)		—		—		—		—		—		142		—		—		142
Total Commercial Real Estate		348,881		885,480		719,685		338,888		539,949		1,429,298		76,712		1,350		4,340,243
Current period gross charge-offs		—		—		—		—		2,500		—		—		—		2,500
Construction
Risk rating:
Pass		156,432		269,623		265,674		60,057		63,018		27,847		6,070		—		848,721
Special Mention		—		—		—		—		189		665		—		—		854
Other (1)		12,728		21,036		8,250		2,143		2,031		3,820		709		—		50,717
Total Construction		169,160		290,659		273,924		62,200		65,238		32,332		6,779		—		900,292
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Lease Financing
Risk rating:
Pass		145,914		82,833		18,680		31,791		30,299		68,520		—		—		378,037
Special Mention		56		137		414		35		—		—		—		—		642
Substandard		712		416		—		—		2		—		—		—		1,130
Total Lease Financing		146,682		83,386		19,094		31,826		30,301		68,520		—		—		379,809
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Total Commercial Lending	$	766,541	$	1,589,197	$	1,363,851	$	469,367	$	786,801	$	1,675,075	$	1,131,674	$	3,187	$	7,785,693
Current period gross charge-offs	$	130	$	70	$	75	$	87	$	2,668	$	2,952	$	—	$	—	$	5,982

(continued)

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
(continued)													Amortized		Amortized
(dollars in thousands)	2023		2022		2021		2020		2019		Prior		Cost Basis		Cost Basis		Total
Residential Lending
Residential Mortgage
FICO:
740 and greater	$	211,598	$	529,296	$	999,522	$	529,881	$	227,058	$	987,251	$	—	$	—	$	3,484,606
680 - 739		36,975		67,205		117,337		68,122		33,148		130,387		—		—		453,174
620 - 679		3,544		16,395		19,184		12,811		4,096		38,987		—		—		95,017
550 - 619		1,305		6,521		1,917		2,492		398		11,679		—		—		24,312
Less than 550		—		—		2,909		2,017		582		6,439		—		—		11,947
No Score (3)		9,137		19,311		11,492		6,043		9,679		51,109		—		—		106,771
Other (2)		15,802		17,528		17,432		12,534		8,599		25,513		10,080		—		107,488
Total Residential Mortgage		278,361		656,256		1,169,793		633,900		283,560		1,251,365		10,080		—		4,283,315
Current period gross charge-offs		—		—		—		—		—		122		—		—		122
Home Equity Line
FICO:
740 and greater		—		—		—		—		—		—		964,932		1,511		966,443
680 - 739		—		—		—		—		—		—		151,716		1,920		153,636
620 - 679		—		—		—		—		—		—		36,541		1,189		37,730
550 - 619		—		—		—		—		—		—		9,896		1,012		10,908
Less than 550		—		—		—		—		—		—		4,488		100		4,588
No Score (3)		—		—		—		—		—		—		1,283		—		1,283
Total Home Equity Line		—		—		—		—		—		—		1,168,856		5,732		1,174,588
Current period gross charge-offs		—		—		—		—		—		—		273		19		292
Total Residential Lending	$	278,361	$	656,256	$	1,169,793	$	633,900	$	283,560	$	1,251,365	$	1,178,936	$	5,732	$	5,457,903
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	122	$	273	$	19	$	414
Consumer Lending
FICO:
740 and greater		92,117		128,358		76,148		33,507		21,819		8,970		123,592		155		484,666
680 - 739		68,865		71,031		37,925		17,116		13,270		5,690		76,645		401		290,943
620 - 679		28,533		29,229		16,919		7,843		7,972		4,624		35,210		781		131,111
550 - 619		4,996		10,859		7,760		4,917		4,651		2,986		13,223		925		50,317
Less than 550		1,790		6,370		4,842		2,796		2,905		2,040		5,222		455		26,420
No Score (3)		1,545		229		—		—		1		10		42,933		136		44,854
Other (2)		361		368		982		335		1,059		1		78,484		—		81,590
Total Consumer Lending	$	198,207	$	246,444	$	144,576	$	66,514	$	51,677	$	24,321	$	375,309	$	2,853	$	1,109,901
Current period gross charge-offs	$	639	$	2,400	$	2,135	$	1,142	$	1,816	$	2,622	$	5,790	$	566	$	17,110
Total Loans and Leases	$	1,243,109	$	2,491,897	$	2,678,220	$	1,169,781	$	1,122,038	$	2,950,761	$	2,685,919	$	11,772	$	14,353,497
Current period gross charge-offs	$	769	$	2,470	$	2,210	$	1,229	$	4,484	$	5,696	$	6,063	$	585	$	23,506

(1) Other credit quality indicators used for monitoring purposes are primarily FICO scores. The majority of the loans in this population were originated to borrowers with a prime FICO score.

(2) Other credit quality indicators used for monitoring purposes are primarily internal risk ratings. The majority of the loans in this population were graded with a “Pass” rating.

(3) No FICO scores are primarily related to loans and leases extended to non-residents. Loans and leases of this nature are primarily secured by collateral and/or are closely monitored for performance.

The amortized cost basis by year of origination and credit quality indicator of the Company's loans and leases as of December 31, 2022 was as follows:

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
													Amortized		Amortized
(dollars in thousands)	2022		2021		2020		2019		2018		Prior		Cost Basis		Cost Basis		Total
Commercial Lending
Commercial and Industrial
Risk rating:
Pass	$	359,881	$	422,567	$	54,656	$	170,222	$	51,476	$	137,257	$	894,384	$	15,715	$	2,106,158
Special Mention		2,059		240		1,371		2,643		184		1,431		22,897		378		31,203
Substandard		625		289		1,117		1,092		668		885		14,733		65		19,474
Other (1)		17,679		7,721		4,329		3,965		1,881		1,167		42,320		—		79,062
Total Commercial and Industrial		380,244		430,817		61,473		177,922		54,209		140,740		974,334		16,158		2,235,897
Commercial Real Estate
Risk rating:
Pass		889,583		695,882		319,838		565,587		395,474		1,173,163		48,081		—		4,087,608
Special Mention		170		—		555		14,878		512		11,398		675		—		28,188
Substandard		—		—		173		—		1,704		14,485		—		—		16,362
Other (1)		—		—		—		—		—		151		—		—		151
Total Commercial Real Estate		889,753		695,882		320,566		580,465		397,690		1,199,197		48,756		—		4,132,309
Construction
Risk rating:
Pass		124,464		261,536		96,423		97,000		88,973		84,704		25,957		—		779,057
Special Mention		—		—		—		221		—		—		—		—		221
Substandard		—		—		—		—		21		490		—		—		511
Other (1)		29,694		21,339		4,686		2,201		3,784		2,196		954		—		64,854
Total Construction		154,158		282,875		101,109		99,422		92,778		87,390		26,911		—		844,643
Lease Financing
Risk rating:
Pass		113,563		24,052		43,497		37,502		6,004		67,687		—		—		292,305
Special Mention		—		411		2,498		1,299		—		—		—		—		4,208
Substandard		—		—		197		12		11		1,357		—		—		1,577
Total Lease Financing		113,563		24,463		46,192		38,813		6,015		69,044		—		—		298,090
Total Commercial Lending	$	1,537,718	$	1,434,037	$	529,340	$	896,622	$	550,692	$	1,496,371	$	1,050,001	$	16,158	$	7,510,939

(continued)

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
(continued)													Amortized		Amortized
(dollars in thousands)	2022		2021		2020		2019		2018		Prior		Cost Basis		Cost Basis		Total
Residential Lending
Residential Mortgage
FICO:
740 and greater	$	557,636	$	1,064,444	$	560,463	$	245,241	$	165,258	$	920,100	$	—	$	—	$	3,513,142
680 - 739		73,929		112,672		82,416		40,355		22,126		130,508		—		—		462,006
620 - 679		12,320		13,804		9,881		3,649		3,054		35,441		—		—		78,149
550 - 619		2,455		2,246		1,791		263		601		6,955		—		—		14,311
Less than 550		—		1,321		367		—		966		5,304		—		—		7,958
No Score (3)		22,289		14,671		6,820		10,599		15,921		47,245		—		—		117,545
Other (2)		18,970		18,211		15,287		9,201		9,124		29,128		9,202		554		109,677
Total Residential Mortgage		687,599		1,227,369		677,025		309,308		217,050		1,174,681		9,202		554		4,302,788
Home Equity Line
FICO:
740 and greater		—		—		—		—		—		—		817,123		2,059		819,182
680 - 739		—		—		—		—		—		—		171,117		2,714		173,831
620 - 679		—		—		—		—		—		—		45,368		2,100		47,468
550 - 619		—		—		—		—		—		—		7,485		1,029		8,514
Less than 550		—		—		—		—		—		—		1,151		481		1,632
No Score (3)		—		—		—		—		—		—		4,724		—		4,724
Total Home Equity Line		—		—		—		—		—		—		1,046,968		8,383		1,055,351
Total Residential Lending	$	687,599	$	1,227,369	$	677,025	$	309,308	$	217,050	$	1,174,681	$	1,056,170	$	8,937	$	5,358,139
Consumer Lending
FICO:
740 and greater		200,887		111,047		53,534		43,912		24,951		8,432		125,126		185		568,074
680 - 739		99,787		67,140		37,260		31,751		15,874		7,665		72,101		514		332,092
620 - 679		25,949		29,587		14,226		16,872		9,672		6,488		31,854		937		135,585
550 - 619		3,017		5,475		5,226		8,056		5,396		3,924		11,269		854		43,217
Less than 550		656		1,351		2,286		3,779		1,869		1,593		3,541		443		15,518
No Score (3)		3,205		258		—		51		24		29		38,805		227		42,599
Other (2)		1,615		4,082		353		1,368		—		—		78,430		1		85,849
Total Consumer Lending	$	335,116	$	218,940	$	112,885	$	105,789	$	57,786	$	28,131	$	361,126	$	3,161	$	1,222,934
Total Loans and Leases	$	2,560,433	$	2,880,346	$	1,319,250	$	1,311,719	$	825,528	$	2,699,183	$	2,467,297	$	28,256	$	14,092,012

(1) Other credit quality indicators used for monitoring purposes are primarily FICO scores. The majority of the loans in this population were originated to borrowers with a prime FICO score.

(2) Other credit quality indicators used for monitoring purposes are primarily internal risk ratings. The majority of the loans in this population were graded with a “Pass” rating.

(3) No FICO scores are primarily related to loans and leases extended to non-residents. Loans and leases of this nature are primarily secured by collateral and/or are closely monitored for performance.

Schedule of aging analyses of past due loans and leases

	December 31, 2023
	Past Due												Loans and
					Greater								Leases Past
					Than or								Due 90 Days
	30-59		60-89		Equal to								or More and
	Days		Days		90 Days		Total				Total Loans		Still Accruing
(dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Current		and Leases		Interest
Commercial and industrial	$	2,611	$	349	$	1,464	$	4,424	$	2,160,925	$	2,165,349	$	494
Commercial real estate		—		196		300		496		4,339,747		4,340,243		300
Construction		25,191		—		—		25,191		875,101		900,292		—
Lease financing		—		—		—		—		379,809		379,809		—
Residential mortgage		5,244		1,475		4,720		11,439		4,271,876		4,283,315		—
Home equity line		5,940		624		3,550		10,114		1,164,474		1,174,588		—
Consumer		23,259		3,897		2,702		29,858		1,080,043		1,109,901		2,702
Total	$	62,245	$	6,541	$	12,736	$	81,522	$	14,271,975	$	14,353,497	$	3,496

	December 31, 2022
	Past Due												Loans and
					Greater								Leases Past
					Than or								Due 90 Days
	30-59		60-89		Equal to								or More and
	Days		Days		90 Days		Total				Total Loans		Still Accruing
(dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Current		and Leases		Interest
Commercial and industrial	$	2,682	$	769	$	1,441	$	4,892	$	2,231,005	$	2,235,897	$	291
Commercial real estate		4,505		—		727		5,232		4,127,077		4,132,309		—
Construction		109		—		—		109		844,534		844,643		—
Lease financing		—		—		—		—		298,090		298,090		—
Residential mortgage		3,681		1,983		2,572		8,236		4,294,552		4,302,788		58
Home equity line		5,161		1,381		2,072		8,614		1,046,737		1,055,351		—
Consumer		29,927		6,801		2,886		39,614		1,183,320		1,222,934		2,885
Total	$	46,065	$	10,934	$	9,698	$	66,697	$	14,025,315	$	14,092,012	$	3,234

Schedule of amortized cost basis of loans and leases on nonaccrual status

	December 31, 2023
	Nonaccrual
	Loans
	and Leases
	With No		Nonaccrual
	Allowance		Loans
(dollars in thousands)	for Credit Losses		and Leases
Commercial and industrial	$	—	$	970
Commercial real estate		2,685		2,953
Residential mortgage		2,667		7,620
Home equity line		1,163		7,052
Total Nonaccrual Loans and Leases	$	6,515	$	18,595

	December 31, 2022
	Nonaccrual
	Loans
	and Leases
	With No		Nonaccrual
	Allowance		Loans
(dollars in thousands)	for Credit Losses		and Leases
Commercial and industrial	$	665	$	1,215
Commercial real estate		727		727
Residential mortgage		1,560		6,166
Home equity line		596		3,797
Total Nonaccrual Loans and Leases	$	3,548	$	11,905

Schedule of loans modified to borrowers experiencing financial difficulty

	Interest Rate Reduction
		Year Ended
		December 31, 2023
		Amortized	% of Total Class
(dollars in thousands)		Cost Basis(1)	of Financing Receivable
Commercial real estate	$	5	n/m	%
Consumer		1,161	0.10
Total	$	1,166	0.01	%

n/m  – Represents less than 0.01% of total class of financing receivable.

(1) The amortized cost basis reflects all partial paydowns and charge-offs since the modification date and do not include loans modified to borrowers experiencing financial difficulty that have been fully paid off, charged off, or foreclosed upon by the end of the year.
​

	Term Extension
		Year Ended
		December 31, 2023
		Amortized	% of Total Class
(dollars in thousands)		Cost Basis(1)	of Financing Receivable
Commercial and industrial	$	524	0.02	%
Commercial real estate		3,114	0.07
Construction		665	0.07
Residential mortgage		1,410	0.03
Consumer		135	0.01
Total	$	5,848	0.04	%

n/m  – Represents less than 0.01% of total class of financing receivable.

(1) The amortized cost basis reflects all partial paydowns and charge-offs since the modification date and do not include loans modified to borrowers experiencing financial difficulty that have been fully paid off, charged off, or foreclosed upon by the end of the year.
​

Schedule of financial effect of the modifications made to borrowers experiencing financial difficulty

	Interest Rate Reduction
	Financial Effect
	Year Ended December 31, 2023
Commercial real estate	Reduced weighted-average contractual interest rate by 0.75%.
Consumer	Reduced weighted-average contractual interest rate by 13.01%.

	Term Extension
	Financial Effect
	Year Ended December 31, 2023
Commercial and industrial	Added a weighted-average 2.1 years to the life of loans.
Commercial real estate	Added a weighted-average 2.1 years to the life of loans.
Construction	Added a weighted-average 1.0 years to the life of loans.
Residential mortgage	Added a weighted-average 2.1 years to the life of loans.
Consumer	Added a weighted-average 3.8 years to the life of loans.

Tabular disclosure of financing receivables to borrowers experiencing financial difficulty modified within the previous 12 months and for which there was a payment default

	Amortized Cost Basis of Modified Loans That Subsequently Defaulted(1)
	Year Ended December 31, 2023
(dollars in thousands)	Interest Rate Reduction		Term Extension
Consumer	$	318	$	6
Total	$	318	$	6

(1) The amortized cost basis reflects all partial paydowns and charge-offs since the modification date and do not include loans modified to borrowers experiencing financial difficulty that have been fully paid off, charged off, or foreclosed upon by the end of the year.

Schedule of aging analyses of loans modified with a borrower experiencing financial difficulty

		December 31, 2023
		Past Due
						Greater Than
						or Equal to
		30-59 Days		60-89 Days		90 Days		Total
(dollars in thousands)		Past Due		Past Due		Past Due		Past Due		Current		Total
Commercial and industrial	$	—	$	—	$	—	$	—	$	524	$	524
Commercial real estate		—		—		—		—		3,119		3,119
Construction		—		—		—		—		665		665
Residential mortgage		—		—		—		—		1,410		1,410
Consumer		107		70		15		192		1,104		1,296
Total	$	107	$	70	$	15	$	192	$	6,822	$	7,014

Schedule of Receivables, Troubled Debt Restructurings by Creditors

	Year Ended December 31, 2022
	Number of	Recorded		Related
(dollars in thousands)	Contracts(1)	Investment(2)		ACL
Commercial and industrial	5	$	205	$	17
Residential mortgage	1		247		31
Consumer	258		2,173		443
Total	264	$	2,625	$	491

	Year Ended December 31, 2021
	Number of	Recorded		Related
(dollars in thousands)	Contracts(1)	Investment(2)		ACL
Commercial and industrial	11	$	1,481	$	124
Commercial real estate	1		346		78
Construction	12		689		69
Residential mortgage	13		5,539		207
Consumer	1,652		15,710		2,127
Total	1,689	$	23,765	$	2,605

(1) The number of contracts does not include TDRs that have been fully paid off, charged off or foreclosed upon by the end of the year.

(2) The recorded investment balances reflect all partial paydowns and charge-offs since the modification date and do not include TDRs that have been fully paid off, charged off or foreclosed upon by the end of the year.

Schedule of TDRs that defaulted in period within 12 months of their permanent modification date

	Year Ended December 31,
	2022			2021
	Number of	Recorded		Number of	Recorded
(dollars in thousands)	Contracts(1)	Investment(2)		Contracts(1)	Investment(2)
Commercial and industrial	2	$	541	3	$	569
Construction	—		—	1		450
Commercial real estate	—		—	1		356
Residential mortgage	—		—	4		1,012
Consumer	213		2,623	405		5,272
Total	215	$	3,164	414	$	7,659

(1) The number of contracts does not include TDRs that have been fully paid off, charged off or foreclosed upon by the end of the year.

(2) The recorded investment balances reflect all partial paydowns and charge-offs since the modification date and do not include TDRs that have been fully paid off, charged off or foreclosed upon by the end of the year.