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ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY (Tables)
 6 Months Ended
Jun. 30, 2021
ALLOWANCE FOR CREDIT LOSSES AND CREDIT QUALITY  
In Allowance For Loan Losses and Recorded Investment In Loans By Portfolio Segment
The following tables present the activity in the allowance for credit losses by portfolio segment for the three-month period ended June 30, 2021:
(dollars in thousands)Commercial and IndustrialCommercial Real Estate and Multifamily ResidentialAgri-business and AgriculturalOther CommercialConsumer 1-4 Family MortgageOther ConsumerUnallocatedTotal
Three Months Ended June 30, 2021                
Beginning balance, April 1$32,052 $29,445 $3,901 $1,172 $3,384 $1,293 $597 $71,844 
Provision for credit losses(187)(1,160)(291)126 (221)124 (91)(1,700)
Loans charged-off(162)0 0 0 (32)(73)0 (267)
Recoveries1,427 6 320 0 34 49 0 1,836 
Net loans charged-off1,265 6 320 0 2 (24)0 1,569 
Ending balance$33,130 $28,291 $3,930 $1,298 $3,165 $1,393 $506 $71,713 
The following tables present the activity in the allowance for credit losses by portfolio segment for the six-month period ended June 30, 2021:
(dollars in thousands)Commercial and IndustrialCommercial Real Estate and Multifamily ResidentialAgri-business and AgriculturalOther CommercialConsumer 1-4 Family MortgageOther ConsumerUnallocatedTotal
Six Months Ended June 30, 2021                
Beginning balance, January 1$28,333 $22,907 $3,043 $416 $2,619 $951 $3,139 $61,408 
Impact of adopting ASC 3264,312 4,316 1,060 941 953 349 (2,881)9,050 
Provision for credit losses(727)1,125 (493)(59)(454)137 248 (223)
Loans charged-off(249)(71)0 0 (38)(145)0 (503)
Recoveries1,461 14 320 0 85 101 0 1,981 
Net loans charged-off1,212 (57)320 0 47 (44)0 1,478 
Ending balance$33,130 $28,291 $3,930 $1,298 $3,165 $1,393 $506 $71,713 
The following tables present the activity in the allowance for loan losses by portfolio segment for the three-month period ended June 30, 2020:


(dollars in thousands)Commercial and IndustrialCommercial Real Estate and Multfamily ResidentialAgri-business and AgriculturalOther CommercialConsumer 1-4 Family MortgageOther ConsumerUnallocatedTotal
Three Months Ended June 30, 2020
Beginning balance, January 1$24,739 $18,658 $3,704 $521 $2,475 $447 $3,065 $53,609 
Provision for credit losses2,062 2,387 (299)21 953 387 (11)5,500 
Loans charged-off(296)0 0 0 0 (115)0 (411)
Recoveries239 18 3 0 6 55 0 321 
Net loans charged-off(57)18 3 0 6 (60)0 (90)
Ending balance$26,744 $21,063 $3,408 $542 $3,434 $774 $3,054 $59,019 

The following tables present the activity in the allowance for loan losses by portfolio segment for the six-month period ended June 30, 2020:
(dollars in thousands)Commercial and IndustrialCommercial Real Estate and Multfamily ResidentialAgri-business and AgriculturalOther CommercialConsumer 1-4 Family MortgageOther ConsumerUnallocatedTotal
Six Months Ended June 30, 2020
Beginning balance, January 1$25,789 $15,796 $3,869 $447 $2,086 $345 $2,320 $50,652 
Provision for credit losses4,690 5,137 (466)95 1,348 562 734 12,100 
Loans charged-off(4,031)0 0 0 (13)(216)0 (4,260)
Recoveries296 130 5 0 13 83 0 527 
Net loans charged-off(3,735)130 5 0 0 (133)0 (3,733)
Ending balance$26,744 $21,063 $3,408 $542 $3,434 $774 $3,054 $59,019 
The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2020:
(dollars in thousands)Commercial and IndustrialCommercial Real Estate and Multfamily ResidentialAgri-business and AgriculturalOther CommercialConsumer 1-4 Family MortgageOther ConsumerUnallocatedTotal
December 31, 2020
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment$6,310 $1,377 $84 $0 $270 $0 $0 $8,041 
Collectively evaluated for impairment22,023 21,530 2,959 416 2,349 951 3,139 53,367 
Total ending allowance balance$28,333 $22,907 $3,043 $416 $2,619 $951 $3,139 $61,408 
Loans:
Loans individually evaluated for impairment$12,533 $5,518 $428 $0 $1,700 $0 $0 $20,179 
Loans collectively evaluated for impairment1,772,393 1,887,054 429,234 93,912 342,999 103,385 0 4,628,977 
Total ending loans balance$1,784,926 $1,892,572 $429,662 $93,912 $344,699 $103,385 $0 $4,649,156 
Summary of Risk Category of Loans by Loan Segment and Origination Date and Credit Quality Indicators
The following table summarizes the risk category of loans by loan segment and origination date as of June 30, 2021:
(dollars in thousands)20212020201920182017PriorTerm TotalRevolvingTotal
Commercial and industrial loans:                  
Working capital lines of credit loans:                  
Pass$4,222 $7,057 $13,084 $2,002 $998 $505 $27,868 $494,580 $522,448 
Special Mention0 0 0 0 0 0 0 72,310 72,310 
Substandard0 0 86 0 173 0 259 21,482 21,741 
Total4,222 7,057 13,170 2,002 1,171 505 28,127 588,372 616,499 
Non-working capital loans:
Pass231,811 212,502 95,064 75,452 28,365 23,923 667,117 163,284 830,401 
Special Mention3,108 4,038 809 1,434 2,849 1,210 13,448 2,956 16,404 
Substandard4,300 6,734 1,320 4,678 6,236 645 23,913 3,355 27,268 
Not Rated1,261 2,235 1,004 864 274 44 5,682 0 5,682 
Total240,480 225,509 98,197 82,428 37,724 25,822 710,160 169,595 879,755 
Commercial real estate and multi-family residential loans:
Construction and land development loans:
Pass16,908 43,152 4,359 57,266 1,501 16,974 140,160 261,048 401,208 
Owner occupied loans:
Pass73,686 180,146 68,583 82,093 86,853 103,342 594,703 40,081 634,784 
Special Mention6,360 0 2,149 1,399 18,903 2,043 30,854 0 30,854 
Substandard0 2,004 1,072 2,106 719 931 6,832 0 6,832 
Total80,046 182,150 71,804 85,598 106,475 106,316 632,389 40,081 672,470 
Nonowner occupied loans:
Pass50,958 170,784 145,168 41,276 42,698 83,682 534,566 39,656 574,222 
Special Mention6,891 373 643 0 0 20,001 27,908 0 27,908 
Substandard0 0 0 3,381 0 0 3,381 0 3,381 
Total57,849 171,157 145,811 44,657 42,698 103,683 565,855 39,656 605,511 
Multifamily loans:
Pass35,494 92,421 79,132 14,759 17,083 24,610 263,499 14,338 277,837 
Special Mention0 0 0 0 22,252 0 22,252 0 22,252 
Total35,494 92,421 79,132 14,759 39,335 24,610 285,751 14,338 300,089 
Agri-business and agricultural loans:
Loans secured by farmland:
Pass29,377 39,963 19,765 16,211 11,527 22,520 139,363 22,027 161,390 
Special Mention0 1,985 2,355 0 190 30 4,560 958 5,518 
Substandard0 216 0 0 0 145 361 0 361 
Total29,377 42,164 22,120 16,211 11,717 22,695 144,284 22,985 167,269 
Loans for agricultural production:
Pass5,240 31,307 9,408 30,310 1,704 6,730 84,699 76,772 161,471 
Special Mention480 8,647 1,267 0 52 19 10,465 7,474 17,939 
Total5,720 39,954 10,675 30,310 1,756 6,749 95,164 84,246 179,410 
Other commercial loans:
Pass575 29,814 5,379 2,419 9,648 9,538 57,373 23,797 81,170 
Special Mention0 0 0 0 0 4,091 4,091 0 4,091 
Total575 29,814 5,379 2,419 9,648 13,629 61,464 23,797 85,261 
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans
Pass5,000 18,106 6,470 7,046 3,737 2,996 43,355 3,890 47,245 
Substandard0 0 0 0 14 3,309 3,323 0 3,323 
Not Rated20,333 30,192 11,879 12,586 12,363 30,845 118,198 589 118,787 
Total25,333 48,298 18,349 19,632 16,114 37,150 164,876 4,479 169,355 
Open end and junior lien loans
Pass101 452 163 346 0 31 1,093 11,974 13,067 
Substandard0 0 0 0 0 0 0 98 98 
Not Rated8,464 7,781 7,893 5,864 3,136 2,103 35,241 115,473 150,714 
Total8,565 8,233 8,056 6,210 3,136 2,134 36,334 127,545 163,879 
Residential construction loans
Not Rated5,864 3,940 1,028 257 174 1,191 12,454 0 12,454 
Other consumer loans
Pass1,802 6,029 1,633 0 1,327 0 10,791 24,443 35,234 
Substandard0 0 253 0 0 0 253 0 253 
Not Rated12,728 19,224 9,998 8,388 3,125 1,729 55,192 9,870 65,062 
Total14,530 25,253 11,884 8,388 4,452 1,729 66,236 34,313 100,549 
TOTAL$524,963 $919,102 $489,964 $370,137 $275,901 $363,187 $2,943,254 $1,410,455 $4,353,709 
As of December 31, 2020, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
(dollars in thousands)PassSpecial
Mention		SubstandardDoubtfulNot
Rated		Total
Commercial and industrial loans:            
Working capital lines of credit loans$535,071 $81,095 $9,718 $0 $215 $626,099 
Non-working capital loans1,111,989 26,523 14,820 0 5,495 1,158,827 
Commercial real estate and multi-family residential loans:
Construction and land development loans361,664 0 0 0 0 361,664 
Owner occupied loans608,845 31,355 7,374 0 0 647,574 
Nonowner occupied loans547,790 31,260 0 0 0 579,050 
Multi-family loans282,031 22,253 0 0 0 304,284 
Agri-business and agricultural loans:
Loans secured by farmland183,983 10,728 652 0 0 195,363 
Loans for agricultural production185,875 48,424 0 0 0 234,299 
Other commercial loans93,912 0 0 0 0 93,912 
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans40,682 0 1,695 0 125,124 167,501 
Open end and junior lien loans8,424 0 5 0 156,807 165,236 
Residential construction loans0 0 0 0 11,962 11,962 
Other consumer loans36,979 253 0 0 66,153 103,385 
Total$3,997,245 $251,891 $34,264 $0 $365,756 $4,649,156 
Schedule of Amortized Cost Basis In Past Due Loans
The following table presents the aging of the amortized cost basis in past due loans as of June 30, 2021 by class of loans and loans past due 90 days or more and still accruing by class of loan:
(dollars in thousands)Loans Not Past Due30-89 Days Past DueGreater than 89 Days Past Due and AccruingTotal AccruingTotal NonaccrualNonaccrual With No Allowance For Credit LossTotal
Commercial and industrial loans:            
Working capital lines of credit loans$616,499 $0 $0 $615,885 $614 $173 $616,499 
Non-working capital loans879,755 0 0 874,952 4,803 351 879,755 
Commercial real estate and multi-family residential loans:
Construction and land development loans401,208 0 0 401,208 0 0 401,208 
Owner occupied loans672,470 0 0 668,141 4,329 2,650 672,470 
Nonowner occupied loans605,511 0 0 605,511 0 0 605,511 
Multifamily loans300,089 0 0 300,089 0 0 300,089 
Agri-business and agricultural loans:
Loans secured by farmland167,269 0 0 167,124 145 0 167,269 
Loans for agricultural production179,410 0 0 179,410 0 0 179,410 
Other commercial loans85,261 0 0 85,261 0 0 85,261 
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans168,793 544 18 168,888 467 71 169,355 
Open end and junior lien loans163,861 18 0 163,781 98 98 163,879 
Residential construction loans12,454 0 0 12,454 0 0 12,454 
Other consumer loans100,440 109 0 100,296 253 0 100,549 
Total$4,353,020 $671 $18 $4,343,000 $10,709 $3,343 $4,353,709 
Schedule of Amortized Cost Basis Of Collateral Dependent Loans
The following table presents the amortized cost basis of collateral dependent loans by class of loan as of June 30, 2021:
(dollars in thousands)Real EstateGeneral
Business
 Assets		OtherTotal
Commercial and industrial loans:      
Working capital lines of credit loans$0 $441 $0 $441 
Non-working capital loans1,663 9,670 229 11,562 
Commercial real estate and multi-family residential loans:
Owner occupied loans1,959 1,678 1,161 4,798 
Agri-business and agricultural loans:
Loans secured by farmland0 145 0 145 
Consumer 1-4 family mortgage loans:
Closed end first mortgage loans1,585 0 0 1,585 
Total$5,207 $11,934 $1,390 $18,531 
Troubled Debt Restructuring
(dollars in thousands)June 30,
2021		December 31,
2020
Accruing troubled debt restructured loans$5,040 $5,237 
Nonaccrual troubled debt restructured loans5,938 6,476 
Total troubled debt restructured loans$10,978 $11,713 
Loans by Class Modified as Troubled Debt Restructurings
The following table presents loans by class modified as new troubled debt restructurings that occurred during the three months ended June 30, 2020:

Modified Repayment Terms
(dollars in thousands)Number of LoansPre-Modification Outstanding Recorded InvestmentPost-Modification Outstanding Recorded InvestmentNumber of LoansExtension Period or Range (in months)
Troubled Debt Restructurings          
Commercial and industrial loans:
Working capital lines of credit loans1 250 315 1 0
Non-working capital loans1 3,500 3,569 1 0
Commercial real estate and multi-family residential loans:
Owner occupied loans1 1,528 1,527 1 0
Total3 $5,278 $5,411 3 0
The following table presents loans by class modified as new troubled debt restructurings that occurred during the six months ended June 30, 2020:
Modified Repayment Terms
(dollars in thousands)Number of LoansPre-Modification Outstanding Recorded InvestmentPost-Modification Outstanding Recorded InvestmentNumber of LoansExtension Period or Range (in months)
Troubled Debt Restructurings
Commercial and industrial loans:
Working capital lines of credit loans1 250 315 1 0
Non-working capital lines of credit loans2 4,288 3,691 2 0
Commercial real estate and multi-family residential loans:
Owner occupied loans1 1,528 1,527 1 0
Total4 $6,066 $5,533 4 0
Loans Individually Evaluated for Impairment
The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2020:

(dollars in thousands)Unpaid Principal BalanceRecorded InvestmentAllowance for Loan Losses Allocated
With no related allowance recorded:      
Commercial and industrial loans:      
Working capital lines of credit loans$346 $173 $0 
Non-working capital loans2,399 968 0 
Commercial real estate and multi-family residential loans:
Owner occupied loans3,002 2,930 0 
Agri-business and agricultural loans:
Loans secured by farmland603 283 0 
Consumer 1‑4 family loans:
Closed end first mortgage loans316 236 0 
Open end and junior lien loans5 5 0 
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans433 433 255 
Non-working capital loans11,644 10,959 6,055 
Commercial real estate and multi-family residential loans:
Owner occupied loans2,589 2,588 1,377 
Agri-business and agricultural loans:
Loans secured by farmland145 145 84 
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans1,457 1,459 270 
Total$22,939 $20,179 $8,041 
The following table presents loans individually evaluated for impairment by class of loans as of and for the three-month period ended June 30, 2020:

(dollars in thousands)Average Recorded InvestmentInterest Income RecognizedCash Basis Interest Income Recognized
With no related allowance recorded:      
Commercial and industrial loans:      
Working capital lines of credit loans$774 $0 $0 
Non-working capital loans744 10 10 
Commercial real estate and multi-family residential loans:
Owner occupied loans2,104 4 4 
Agri-business and agricultural loans:
Loans secured by farmland283 0 0 
Consumer 1‑4 family loans:
Closed end first mortgage loans313 1 0 
Open end and junior lien loans49 0 0 
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans2,171 0 0 
Non-working capital loans11,600 63 63 
Commercial real estate and multi-family residential loans:
Owner occupied loans3,108 0 0 
Agri-business and agricultural loans:
Loans secured by farmland147 0 0 
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans1,606 0 0 
Open end and junior lien loans639 0 0 
Residential construction loans52 0 0 
Total$23,590 $78 $77 
The following table presents loans individually evaluated for impairment by class of loans as of and for the six-month period ended June 30, 2020:

(dollars in thousands)Average Recorded InvestmentInterest Income RecognizedCash Basis Interest Income Recognized
With no related allowance recorded:      
Commercial and industrial loans:      
Working capital lines of credit loans$577 $0 $0 
Non-working capital loans652 11 11 
Commercial real estate and multi-family residential loans:
Owner occupied loans2,124 9 8 
Agri-business and agricultural loans:
Loans secured by farmland283 0 0 
Consumer 1‑4 family loans:
Closed end first mortgage loans319 2 1 
Open end and junior lien loans67 0 0 
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans3,729 0 0 
Non-working capital loans11,659 153 153 
Commercial real estate and multi-family residential loans:
Owner occupied loans2,554 30 30 
Agri-business and agricultural loans:
Loans secured by farmland147 0 0 
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans1,623 21 20 
Open end and junior lien loans638 0 0 
Residential construction loans52 0 0 
Total$24,424 $226 $223 
Aging of the Recorded Investment in Past Due Loans
The following table presents the aging of the recorded investment in past due loans as of December 31, 2020 by class of loans:

(dollars in thousands)Loans Not
Past Due		30‑89
 Days Past Due		Greater than
 90 Days Past Due		Greater than 90 Days Past DueNonaccrualTotal Past Due and NonaccrualTotal
Commercial and industrial loans:            
Working capital lines of credit loans$625,493 $0 $0 $0 $606 $606 $626,099 
Non-working capital loans1,153,540 0 0 0 5,287 5,287 1,158,827 
Commercial real estate and multi-family residential loans:
Construction and land development loans361,664 0 0 0 0 0 361,664 
Owner occupied loans642,527 0 0 0 5,047 5,047 647,574 
Nonowner occupied loans579,050 0 0 0 0 0 579,050 
Multifamily loans304,284 0 0 0 0 0 304,284 
Agri-business and agricultural loans:
Loans secured by farmland194,935 0 0 0 428 428 195,363 
Loans for agricultural production234,191 108 0 0 0 108 234,299 
Other commercial loans93,912 0 0 0 0 0 93,912 
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans165,895 877 116 116 613 1,606 167,501 
Open end and junior lien loans165,094 137 0 0 5 142 165,236 
Residential construction loans11,962 0 0 0 0 0 11,962 
Other consumer loans103,240 145 0 0 0 145 103,385 
Total$4,635,787 $1,267 $116 $116 $11,986 $13,369 $4,649,156