Past Due Loans, Allowance For Credit Losses, Non-Accrual Loans, and TDRS

6 Months Ended

Jun. 30, 2021

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Past Due Loans, Allowance For Credit Losses, Non-Accrual Loans, and TDRS

PAST DUE LOANS, ALLOWANCE FOR CREDIT LOSSES, NON-ACCRUAL LOANS, AND TDRS

Past Due and Non-accrual Loans

The following table presents an aging analysis of the Company's past due loans as of June 30, 2021 and December 31, 2020 with balances presented on an amortized cost basis. The aging is determined without regard to accrual status. The table also presents non-performing loans, consisting of non-accrual loans (the majority of which are past due) and loans 90 days or more past due and still accruing interest, as of each balance sheet date.

Aging Analysis of Past Due Loans and Non-performing Loans by Class

(Dollar amounts in thousands)

	Aging Analysis (Accruing and Non-accrual)										Non-performing Loans
	Current		30-89 Days Past Due		90 Days or More Past Due		Total Past Due		Total Loans		Non- accrual		90 Days or More Past Due, Still Accruing Interest
As of June 30, 2021
Commercial and industrial	$	4,569,389	$	8,168	$	30,591	$	38,759	$	4,608,148	$	45,158	$	392
Agricultural	339,070		—		3,764		3,764		342,834		7,135		—
Commercial real estate:
Office, retail, and industrial	1,788,557		2,368		16,503		18,871		1,807,428		19,484		—
Multi-family	1,009,401		—		3,321		3,321		1,012,722		3,415		—
Construction	574,329		40		2,969		3,009		577,338		2,969		—
Other commercial real estate	1,441,210		2,883		17,277		20,160		1,461,370		23,815		122
Total commercial real estate	4,813,497		5,291		40,070		45,361		4,858,858		49,683		122
Total corporate loans,   excluding PPP loans	9,721,956		13,459		74,425		87,884		9,809,840		101,976		514
PPP loans	705,915		—		—		—		705,915		—		—
Total corporate loans	10,427,871		13,459		74,425		87,884		10,515,755		101,976		514
Home equity	623,582		2,115		3,670		5,785		629,367		9,948		23
1-4 family mortgages	3,274,456		4,104		9,213		13,317		3,287,773		12,558		—
Installment	598,218		3,765		341		4,106		602,324		—		341
Total consumer loans	4,496,256		9,984		13,224		23,208		4,519,464		22,506		364
Total loans	$	14,924,127	$	23,443	$	87,649	$	111,092	$	15,035,219	$	124,482	$	878
As of December 31, 2020
Commercial and industrial	$	4,530,546	$	9,254	$	38,454	$	47,708	$	4,578,254	$	42,965	$	591
Agricultural	359,373		705		3,960		4,665		364,038		10,719		—
Commercial real estate:
Office, retail, and industrial	1,827,891		3,961		29,916		33,877		1,861,768		34,224		257
Multi-family	867,815		2,510		2,488		4,998		872,813		2,488		—
Construction	606,934		1,154		4,523		5,677		612,611		4,980		1,065
Other commercial real estate	1,448,258		15,015		18,703		33,718		1,481,976		25,824		434
Total commercial real estate	4,750,898		22,640		55,630		78,270		4,829,168		67,516		1,756
Total corporate loans,   excluding PPP loans	9,640,817		32,599		98,044		130,643		9,771,460		121,200		2,347
PPP loans	785,563		—		—		—		785,563		—		—
Total corporate loans	10,426,380		32,599		98,044		130,643		10,557,023		121,200		2,347
Home equity	750,263		5,563		5,899		11,462		761,725		10,795		956
1-4 family mortgages	3,009,564		5,296		7,553		12,849		3,022,413		10,530		115
Installment	404,831		4,263		977		5,240		410,071		—		977
Total consumer loans	4,164,658		15,122		14,429		29,551		4,194,209		21,325		2,048
Total loans	$	14,591,038	$	47,721	$	112,473	$	160,194	$	14,751,232	$	142,525	$	4,395

Allowance for Credit Losses

The Company maintains an allowance for credit losses at a level deemed adequate by management to absorb estimated losses expected in the existing loan portfolio. See Note 1, "Summary of Significant Accounting Policies," for the accounting policy for the allowance for credit losses. A rollforward of the allowance for credit losses by portfolio segment for the quarters and six months ended June 30, 2021 and 2020 is presented in the table below. PPP loans are excluded from this table as there is no allowance for credit losses associated with these loans because they are fully guaranteed by the U.S. Small Business Administration ("SBA").

Allowance for Credit Losses by Portfolio Segment

(Dollar amounts in thousands)

	Commercial, Industrial, and Agricultural		Office, Retail, and Industrial		Multi- family		Construction		Other Commercial Real Estate		Consumer		Allowance for Unfunded Commitments		Total Allowance for Credit Losses
Quarter Ended June 30, 2021
Beginning balance	$	125,798	$	22,652	$	3,570	$	5,915	$	21,205	$	56,219	$	8,025	$	243,384
Charge-offs	(16,766)		(3,898)		(4)		(218)		(585)		(2,156)		—		(23,627)
Recoveries	2,033		20		2		10		126		678		—		2,869
Net charge-offs	(14,733)		(3,878)		(2)		(208)		(459)		(1,478)		—		(20,758)
Provision for loan   losses and other	5,331		(782)		(109)		(783)		(688)		(2,969)		600		600
Ending balance	$	116,396	$	17,992	$	3,459	$	4,924	$	20,058	$	51,772	$	8,625	$	223,226
Quarter Ended June 30, 2020
Beginning balance	$	113,733	$	25,856	$	3,689	$	11,297	$	18,554	$	46,819	$	6,753	$	226,701
Allowance established   for acquired PCD   loans	378		—		—		—		—		—		872		1,250
Charge-offs	(5,673)		(3,092)		(9)		(798)		(31)		(4,631)		—		(14,234)
Recoveries	820		6		—		—		12		473		—		1,311
Net charge-offs	(4,853)		(3,086)		(9)		(798)		(19)		(4,158)		—		(12,923)
Provision for loan   losses and other	14,719		1,671		1,631		1,023		3,327		10,278		—		32,649
Ending balance	$	123,977	$	24,441	$	5,311	$	11,522	$	21,862	$	52,939	$	7,625	$	247,677
Six Months Ended June 30, 2021
Beginning balance	$	119,954	$	24,078	$	5,709	$	6,674	$	24,309	$	58,293	$	8,025	$	247,042
Charge-offs	(19,607)		(8,375)		(4)		(218)		(1,071)		(5,669)		—		(34,944)
Recoveries	2,771		120		7		10		241		1,281		—		4,430
Net charge-offs	(16,836)		(8,255)		3		(208)		(830)		(4,388)		—		(30,514)
Provision for loan   losses and other	13,278		2,169		(2,253)		(1,542)		(3,421)		(2,133)		600		6,698
Ending balance	$	116,396	$	17,992	$	3,459	$	4,924	$	20,058	$	51,772	$	8,625	$	223,226
Six Months Ended June 30, 2020
Beginning balance	$	62,830	$	7,580	$	2,950	$	1,697	$	6,408	$	26,557	$	1,200	$	109,222
Adjustment to apply   recent accounting   pronouncements(1)	20,159		11,686		397		10,300		11,427		16,235		5,553		75,757
Allowance established   for acquired PCD   loans	12,640		2,003		—		—		—		39		872		15,554
Charge-offs	(12,739)		(3,430)		(19)		(2,606)		(339)		(9,031)		—		(28,164)
Recoveries	1,979		15		5		—		156		972		—		3,127
Net charge-offs	(10,760)		(3,415)		(14)		(2,606)		(183)		(8,059)		—		(25,037)
Provision for loan   losses and other	39,108		6,587		1,978		2,131		4,210		18,167		—		72,181
Ending balance	$	123,977	$	24,441	$	5,311	$	11,522	$	21,862	$	52,939	$	7,625	$	247,677

(1) As a result of accounting guidance adopted in the first quarter of 2020, the increase in allowance for credit losses, net of tax, was recognized as a cumulative-effect adjustment to retained earnings as of January 1, 2020.

Determination of the allowance for credit losses considers multiple macroeconomic scenarios of stressed GDP, unemployment, and housing price index, detailed portfolio reviews of elevated risk sectors, and the effects of governmental responses to the pandemic. The allowance for credit losses increased from December 31, 2019 primarily due to the adoption of current expected credit losses ("CECL") and the estimated impact of the pandemic on the allowance for credit losses.

The table below provides a breakdown of loans and the related allowance for credit losses by portfolio segment as of June 30, 2021 and December 31, 2020.

Loans and Related Allowance for Credit Losses by Portfolio Segment

(Dollar amounts in thousands)

	Loans								Allowance for Credit Losses
	Individually Evaluated		Collectively Evaluated		PCD		Total		Individually Evaluated		Collectively Evaluated		PCD		Total
As of June 30, 2021
Commercial, industrial,   agricultural	$	46,178	$	4,852,699	$	52,105	$	4,950,982	$	5,406	$	104,151	$	6,839	$	116,396
Commercial real estate:
Office, retail, and industrial	16,353		1,755,614		35,461		1,807,428		324		14,042		3,626		17,992
Multi-family	2,171		1,003,921		6,630		1,012,722		—		3,382		77		3,459
Construction	1,154		562,129		14,055		577,338		—		3,483		1,441		4,924
Other commercial real estate	12,914		1,399,417		49,039		1,461,370		123		9,793		10,142		20,058
Total commercial real estate	32,592		4,721,081		105,185		4,858,858		447		30,700		15,286		46,433
Total corporate loans,   excluding PPP loans	78,770		9,573,780		157,290		9,809,840		5,853		134,851		22,125		162,829
PPP loans	—		705,915		—		705,915		—		—		—		—
Total corporate loans	78,770		10,279,695		157,290		10,515,755		5,853		134,851		22,125		162,829
Consumer	—		4,499,643		19,821		4,519,464		—		51,311		461		51,772
Allowance for unfunded   commitments	—		—		—		—		—		8,625		—		8,625
Total loans	$	78,770	$	14,779,338	$	177,111	$	15,035,219	$	5,853	$	194,787	$	22,586	$	223,226
As of December 31, 2020
Commercial, industrial, and   agricultural	$	45,650	$	4,826,017	$	70,625	$	4,942,292	$	3,536	$	107,763	$	8,655	$	119,954
Commercial real estate:
Office, retail, and industrial	26,384		1,792,618		42,766		1,861,768		1,123		15,106		7,849		24,078
Multi-family	1,279		864,677		6,857		872,813		—		5,438		271		5,709
Construction	1,154		595,550		15,907		612,611		—		4,535		2,139		6,674
Other commercial real estate	13,736		1,414,541		53,699		1,481,976		171		12,651		11,487		24,309
Total commercial real estate	42,553		4,667,386		119,229		4,829,168		1,294		37,730		21,746		60,770
Total corporate loans,   excluding PPP loans	88,203		9,493,403		189,854		9,771,460		4,830		145,493		30,401		180,724
PPP loans	—		785,563		—		785,563		—		—		—		—
Total corporate loans	88,203		10,278,966		189,854		10,557,023		4,830		145,493		30,401		180,724
Consumer	—		4,172,042		22,167		4,194,209		—		57,567		726		58,293
Allowance for unfunded   commitments	—		—		—		—		—		8,025		—		8,025
Total loans	$	88,203	$	14,451,008	$	212,021	$	14,751,232	$	4,830	$	211,085	$	31,127	$	247,042

The following table presents collateral-dependent loans, including PCD loans, without regard to accrual status by primary collateral type and non-accrual loans with no related allowance as of June 30, 2021 and December 31, 2020. PPP loans are excluded from this table as there is no allowance for credit losses associated with these loans because they are fully guaranteed by the SBA.

Collateral-dependent Loans and Non-accrual Loans With No Related Allowance by Class

(Dollar amounts in thousands)

	Type of Collateral						Non-accrual Loans With No Related Allowance
	Real Estate		Blanket Lien		Equipment
As of June 30, 2021
Commercial and industrial	$	21,132	$	28,250	$	1,053	$	38,169
Agricultural	6,628		—		—		4,203
Commercial real estate:
Office, retail, and industrial	24,710		—		—		9,063
Multi-family	2,965		—		—		2,965
Construction	3,349		—		—		1,476
Other commercial real estate	36,660		—		—		10,582
Total commercial real estate	67,684		—		—		24,086
Total corporate loans	95,444		28,250		1,053		66,458
Home equity	102		—		—		102
1-4 family mortgages	1,208		—		—		—
Installment	—		—		—		—
Total consumer loans	1,310		—		—		102
Total loans	$	96,754	$	28,250	$	1,053	$	66,560
As of December 31, 2020
Commercial and industrial	$	27,007	$	35,632	$	2,555	$	36,686
Agricultural	8,583		1,737		—		5,213
Commercial real estate:
Office, retail, and industrial	42,790		—		—		23,508
Multi-family	2,097		—		—		1,279
Construction	5,370		—		—		1,831
Other commercial real estate	40,430		—		—		20,158
Total commercial real estate	90,687		—		—		46,776
Total corporate loans	126,277		37,369		2,555		88,675
Home equity	211		—		—		99
1-4 family mortgages	2,807		—		—		578
Installment	—		—		—		—
Total consumer loans	3,018		—		—		677
Total loans	$	129,295	$	37,369	$	2,555	$	89,352

Loans Individually Evaluated

The following table presents loans individually evaluated by class of loan as of June 30, 2021 and December 31, 2020. PCD loans are excluded from this disclosure.

Loans Individually Evaluated by Class

(Dollar amounts in thousands)

	As of June 30, 2021								As of December 31, 2020
	Recorded Investment In								Recorded Investment In
	Loans with No Specific Allowance		Loans with a Specific Allowance		Unpaid Principal Balance		Specific Allowance		Loans with No Specific Allowance		Loans with a Specific Allowance		Unpaid Principal Balance		Specific Allowance
Commercial and industrial	$	28,372	$	11,178	$	49,061	$	4,276	$	33,643	$	1,687	$	40,055	$	398
Agricultural	4,203		2,425		11,097		1,130		5,213		5,107		14,972		3,138
Commercial real estate:
Office, retail, and industrial	7,223		9,130		18,085		324		21,537		4,847		30,474		1,123
Multi-family	2,171		—		2,171		—		1,279		—		1,279		—
Construction	1,154		—		1,154		—		1,154		—		1,507		—
Other commercial real estate	3,514		9,400		13,629		123		12,822		914		14,240		171
Total commercial real estate	14,062		18,530		35,039		447		36,792		5,761		47,500		1,294
Total corporate loans	46,637		32,133		95,197		5,853		75,648		12,555		102,527		4,830
Consumer	—		—		—		—		—		—		—		—
Total non-accrual loans   individually evaluated	$	46,637	$	32,133	$	95,197	$	5,853	$	75,648	$	12,555	$	102,527	$	4,830

Interest income recognized on non-accrual loans using the cash basis of accounting for the quarter and six months ended June 30, 2021 was $296,000 and $573,000, respectively, and $110,000 and $388,000 for the same periods in 2020.

Credit Quality Indicators

Corporate loans and commitments are assessed for credit risk and assigned ratings based on various characteristics, such as the borrower's cash flow, leverage, and collateral. Ratings for commercial credits are reviewed at least annually or more often if events or circumstances arise that could impact the rating. The following tables present credit quality indicators for corporate and consumer loans on an amortized cost basis as of June 30, 2021 and net loan charge-offs for the six months ended June 30, 2021. PPP loans are excluded from this table as there is no allowance for credit losses associated with these loans because they are fully guaranteed by the SBA. For a summary of credit quality indicators as of December 31, 2020, see Note 7, "Past Due Loans, Allowance for Credit Losses, Impaired Loans, and TDRs," in the Company's 2020 10-K.

Corporate Loan Portfolio by Origination Year

(Dollar amounts in thousands)

	2021(1)		2020		2019		2018		2017		Prior		Revolving Loans		Total
Commercial, industrial, agricultural:
Pass	$	447,821	$	717,836	$	732,743	$	654,037	$	363,744	$	497,033	$	1,189,785	$	4,602,999
Special Mention(2)	1,389		1,767		32,583		50,046		924		25,009		33,922		145,640
Substandard(3)	399		625		18,209		61,422		15,454		35,961		17,980		150,050
Non-accrual(4)	1,182		2,430		10,425		19,481		2,382		12,666		3,727		52,293
Total commercial,   industrial,   agricultural	$	450,791	$	722,658	$	793,960	$	784,986	$	382,504	$	570,669	$	1,245,414	$	4,950,982
Commercial, industrial,   agricultural, net loan   charge-offs	$	—	$	775	$	752	$	4,317	$	9,775	$	172	$	1,045	$	16,836
Office, retail, and industrial:
Pass	$	87,564	$	139,618	$	227,270	$	173,567	$	244,300	$	789,382	$	10,689	$	1,672,390
Special Mention(2)	—		314		2,906		5,767		8,917		33,752		—		51,656
Substandard(3)	—		632		—		21,325		2,465		39,476		—		63,898
Non-accrual(4)	—		—		—		131		169		19,184		—		19,484
Total office, retail,   and industrial	$	87,564	$	140,564	$	230,176	$	200,790	$	255,851	$	881,794	$	10,689	$	1,807,428
Office, retail, and   industrial net loan   charge-offs	$	—	$	—	$	261	$	3,899	$	1,023	$	3,072	$	—	$	8,255
Multi-family:
Pass	$	131,931	$	152,933	$	160,428	$	77,857	$	125,443	$	286,737	$	17,976	$	953,305
Special Mention(2)	—		—		—		9,918		—		35,754		—		45,672
Substandard(3)	—		—		—		380		71		9,879		—		10,330
Non-accrual(4)	—		—		—		—		935		2,480		—		3,415
Total multi-family	$	131,931	$	152,933	$	160,428	$	88,155	$	126,449	$	334,850	$	17,976	$	1,012,722
Multi-family net loan   charge-offs	$	—	$	—	$	—	$	—	$	4	$	(7)	$	—	$	(3)
Construction:
Pass	$	38,449	$	113,848	$	98,665	$	135,066	$	74,662	$	77,655	$	25,429	$	563,774
Special Mention(2)	—		—		—		40		—		72		—		112
Substandard(3)	—		—		—		—		1,395		9,088		—		10,483
Non-accrual(4)	—		—		—		—		1,154		1,815		—		2,969
Total construction	$	38,449	$	113,848	$	98,665	$	135,106	$	77,211	$	88,630	$	25,429	$	577,338
Construction net loan   charge-offs	$	—	$	—	$	—	$	—	$	(10)	$	177	$	41	$	208
Other commercial real estate:
Pass	$	154,306	$	173,606	$	149,218	$	216,066	$	143,310	$	380,975	$	28,641	$	1,246,122
Special Mention(2)	—		—		24,432		13,724		22,808		39,503		—		100,467
Substandard(3)	—		—		1,919		17,101		20,747		50,957		242		90,966
Non-accrual(4)	—		—		—		312		1,138		22,202		163		23,815
Total other   commercial real   estate	$	154,306	$	173,606	$	175,569	$	247,203	$	188,003	$	493,637	$	29,046	$	1,461,370
Other commercial real   estate net loan charge-   offs	$	—	$	—	$	—	$	246	$	(62)	$	646	$	—	$	830

(1)Represents year-to-date loans originated during 2021.

(2)Loans categorized as special mention exhibit potential weaknesses that require the close attention of management since these potential weaknesses may result in the deterioration of repayment prospects in the future.

(3)Loans categorized as substandard exhibit well-defined weaknesses that may jeopardize the liquidation of the debt. These loans continue to accrue interest because they are well-secured, and collection of principal and interest is expected within a reasonable time.

(4)Loans categorized as non-accrual exhibit well-defined weaknesses that may jeopardize the liquidation of the debt or result in a loss if the deficiencies are not corrected.

Consumer Loan Portfolio by Origination Year

(Dollar amounts in thousands)

	2021(1)		2020		2019		2018		2017		Prior		Revolving Loans		Total
Home equity:
Performing	$	5,020	$	11,149	$	8,859	$	11,199	$	9,246	$	53,069	$	520,877	$	619,419
Non-accrual	—		—		—		538		226		6,961		2,223		9,948
Total home equity	$	5,020	$	11,149	$	8,859	$	11,737	$	9,472	$	60,030	$	523,100	$	629,367
Home equity net   loan charge-offs	$	—	$	—	$	—	$	26	$	(42)	$	(112)	$	(14)	$	(142)
1-4 family mortgages:
Performing	$	371,229	$	1,696,057	$	683,454	$	141,720	$	90,860	$	291,895	$	—	$	3,275,215
Non-accrual	—		863		384		627		638		10,046		—		12,558
Total 1-4 family   mortgages	$	371,229	$	1,696,920	$	683,838	$	142,347	$	91,498	$	301,941	$	—	$	3,287,773
1-4 family mortgages   net loan charge-offs	$	—	$	—	$	—	$	2	$	—	$	208	$	—	$	210
Installment:
Performing	$	138,273	$	148,363	$	126,842	$	87,780	$	37,576	$	25,380	$	38,110	$	602,324
Non-accrual	—		—		—		—		—		—		—		—
Total installment	$	138,273	$	148,363	$	126,842	$	87,780	$	37,576	$	25,380	$	38,110	$	602,324
Installment net loan   charge-offs	$	14	$	959	$	2,072	$	1,170	$	193	$	(115)	$	27	$	4,320

(1)Represents year-to-date loans originated during 2021.

During the quarter and six months ended June 30, 2021, $9.7 million and $21.1 million, respectively, and $16.8 million and $23.8 million, for the same periods in 2020, of revolving loans converted to term loans.

TDRs

TDRs are generally performed at the request of the individual borrower and may include forgiveness of principal, reduction in interest rates, changes in payments, and maturity date extensions. The table below presents TDRs by class as of June 30, 2021 and December 31, 2020. See Note 1, "Summary of Significant Accounting Policies," for the accounting policy for TDRs.

TDRs by Class

(Dollar amounts in thousands)

	As of June 30, 2021						As of December 31, 2020
	Accruing		Non-accrual(1)		Total		Accruing		Non-accrual(1)		Total
Commercial and industrial	$	—	$	6,923	$	6,923	$	—	$	8,859	$	8,859
Agricultural	—		—		—		—		—		—
Commercial real estate:
Office, retail, and industrial	—		—		—		—		2,340		2,340
Multi-family	—		153		153		—		160		160
Construction	—		—		—		—		—		—
Other commercial real estate	164		—		164		184		—		184
Total commercial real estate	164		153		317		184		2,500		2,684
Total corporate loans	164		7,076		7,240		184		11,359		11,543
Home equity	30		108		138		31		116		147
1-4 family mortgages	588		219		807		598		228		826
Installment	—		—		—		—		—		—
Total consumer loans	618		327		945		629		344		973
Total loans	$	782	$	7,403	$	8,185	$	813	$	11,703	$	12,516

(1)These TDRs are included in non-accrual loans in the preceding tables.

In March of 2020, the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") was enacted by the U.S. government in response to the economic disruption caused by the pandemic. The Company's banking regulators issued the "Interagency Statement on Loan Modifications by Financial Institutions Working with Customers Affected by the Coronavirus" that encourages financial institutions to work prudently with borrowers who are or may be unable to meet their contractual payment obligations due to the effects of the pandemic. Additionally, the CARES Act as amended by the 2021 Consolidated Appropriations Act, which was signed into law in December 2020, provides that a qualified loan modification is exempt from classification as a TDR as defined by GAAP, from the period beginning March 1, 2020 until the earlier of January 1, 2022 or the date that is 60 days after the date on which the national emergency concerning the pandemic declared by the President of the United States terminates. As of June 30, 2021, the Company has eligible modifications with outstanding balances totaling $88.5 million, which are not classified as TDRs.

TDRs are included in the calculation of the allowance for credit losses in the same manner as non-accrual loans. As of June 30, 2021 and December 31, 2020 there were $252,000 and $140,000 of specific allowances, respectively, related to TDRs.

There were no material restructurings during the quarters and six months ended June 30, 2021 and 2020.

Accruing TDRs that do not perform in accordance with their modified terms are transferred to non-accrual. There were no material TDRs that defaulted within twelve months of the restructure date during the quarters and six months ended June 30, 2021 and 2020.

A rollforward of the carrying value of TDRs for the quarters and six months ended June 30, 2021 and 2020 is presented in the following table.

TDR Rollforward

(Dollar amounts in thousands)

	Quarters Ended   June 30,				Six Months Ended   June 30,
	2021		2020		2021		2020
Accruing
Beginning balance	$	798	$	1,216	$	813	$	1,233
Additions	—		—		—		—
Net payments	(16)		(15)		(31)		(32)
Net transfers to non-accrual	—		—		—		—
Ending balance	782		1,201		782		1,201
Non-accrual
Beginning balance	8,011		17,917		11,703		20,514
Additions	—		—		—		934
Net payments	(609)		(2,595)		(3,274)		(3,253)
Charge-offs	1		(3,229)		(1,026)		(6,102)
Net transfers from accruing	—		—		—		—
Ending balance	7,403		12,093		7,403		12,093
Total TDRs	$	8,185	$	13,294	$	8,185	$	13,294

There were no commitments to lend additional funds to borrowers with TDRs as of June 30, 2021 and December 31, 2020.