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Allowance For Credit Losses (Tables)
 9 Months Ended
Sep. 30, 2021
Financing Receivable, Allowance for Credit Loss, Writeoff, after Recovery [Abstract]  
Schedule of High Risk Industries Additional Reserves
A breakout of the 4-rated balances within these portfolios and the additional reserve related to these portfolios is detailed in the following table.

September 30, 2021
(in thousands)4-Rated BalanceAdditional Reserve
Hotels and accommodations$123,249 $1,854 
Restaurants and food service33,373 754 
Strip shopping centers177,635 1,961 
Total$334,257 $4,569 

Additionally, management applied a 1.00% reserve to all hotels and accommodations loans in the collectively evaluated population to account for increased valuation risk. This is an increase from 0.50% at June 30, 2021 and considers some decline in various economic conditions due to the Delta variant and a decline in hotel occupancy rates. At September 30, 2021, Park's originated hotels and accommodation loans had a balance of $193.8 million with an additional reserve related to valuation risks of $1.9 million.
Activity In The Allowance For Loan Losses
The activity in the ACL for the three-month and nine-month periods ended September 30, 2021 and September 30, 2020 is summarized in the following tables.

 Three Months Ended
September 30, 2021
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance$15,222 $22,749 $5,670 $13,113 $26,261 $562 $83,577 
Charge-offs221 — — — 781 — 1,002 
Recoveries132 428 1,597 729 696 — 3,582 
Net charge-offs/(recoveries)$89 $(428)$(1,597)$(729)$85 $— $(2,580)
Provision for (recovery of) credit loss 843 2,991 (1,003)(2,080)1,483 (262)1,972 
Ending balance$15,976 $26,168 $6,264 $11,762 $27,659 $300 $88,129 
 
 Three Months Ended
September 30, 2020
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance$23,476 $16,469 $6,828 $10,507 $15,624 $572 $73,476 
Charge-offs241 45 — 34 1,208 1 1,529 
Recoveries181 47 35 189 803 — 1,255 
Net charge-offs/(recoveries)$60 $(2)$(35)$(155)$405 $1 $274 
Provision for credit loss3,571 6,417 1,544 546 1,750 8 13,836 
Ending balance$26,987 $22,888 $8,407 $11,208 $16,969 $579 $87,038 

 Nine Months Ended
September 30, 2021
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance, prior to adoption of ASC 326$25,608 $23,480 $7,288 $11,363 $17,418 $518 $85,675 
Impact of adopting ASC 326(8,257)2,119 (1,898)3,121 10,925 80 6,090 
Charge-offs675 — — 37 3,061 — 3,773 
Recoveries487 724 2,078 859 2,912 — 7,060 
Net charge-offs/(recoveries)$188 $(724)$(2,078)$(822)$149 $— $(3,287)
Recovery of credit loss (1,187)(155)(1,204)(3,544)(535)(298)(6,923)
Ending balance$15,976 $26,168 $6,264 $11,762 $27,659 $300 $88,129 
 
 Nine Months Ended
September 30, 2020
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance$20,203 $10,229 $5,311 $8,610 $12,211 $115 $56,679 
Charge-offs1,041 45 6 176 5,060 16 6,344 
Recoveries1,061 690 628 457 2,654 — 5,490 
Net (recoveries)/charge-offs$(20)$(645)$(622)$(281)$2,406 $16 $854 
Provision for credit loss6,764 12,014 2,474 2,317 7,164 480 31,213 
Ending balance$26,987 $22,888 $8,407 $11,208 $16,969 $579 $87,038 
Composition Of The Allowance For Loan Losses
The composition of the ACL at September 30, 2021 and December 31, 2020 was as follows:
 
 September 30, 2021
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Ending allowance balance attributed to loans:       
Individually evaluated for impairment$3,183 $180 $— $— $— $103 $3,466 
Collectively evaluated for impairment12,793 25,988 6,264 11,762 27,659 197 84,663 
Acquired with deteriorated credit quality— — — — — — — 
Total ending allowance balance$15,976 $26,168 $6,264 $11,762 $27,659 $300 $88,129 
Loan balance:       
Loans individually evaluated for impairment$22,018 $50,541 $442 $4,857 $— $1,406 $79,264 
Loans collectively evaluated for impairment1,292,601 1,704,527 341,480 1,746,339 1,715,324 20,177 6,820,448 
Loans acquired with deteriorated credit quality251 6,528 965 912 — 49 8,705 
Total ending loan balance$1,314,870 $1,761,596 $342,887 $1,752,108 $1,715,324 $21,632 $6,908,417 
ACL as a percentage of loan balance:       
Loans individually evaluated for impairment14.46 %0.36 %— %— %— %7.33 %4.37 %
Loans collectively evaluated for impairment0.99 %1.52 %1.83 %0.67 %1.61 %0.98 %1.24 %
Loans acquired with deteriorated credit quality— %— %— %— %— %— %— %
Total1.22 %1.49 %1.83 %0.67 %1.61 %1.39 %1.28 %
 December 31, 2020
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Ending allowance balance attributed to loans:       
Individually evaluated for impairment$3,758 $1,316 $— $16 $— $344 $5,434 
Collectively evaluated for impairment21,809 22,093 7,288 11,292 17,418 174 80,074 
Acquired with deteriorated credit quality41 71 — 55 — — 167 
Total ending allowance balance$25,608 $23,480 $7,288 $11,363 $17,418 $518 $85,675 
Loan balance:       
Loans individually evaluated for impairment$28,811 $70,334 $3,110 $4,557 $— $1,595 $108,407 
Loans collectively evaluated for impairment1,559,842 1,670,510 339,312 1,806,126 1,659,704 22,731 7,058,225 
Loans acquired with deteriorated credit quality
336 7,345 999 2,361 — 112 11,153 
Total ending loan balance$1,588,989 $1,748,189 $343,421 $1,813,044 $1,659,704 $24,438 $7,177,785 
ACL as a percentage of loan balance:       
Loans individually evaluated for impairment13.04 %1.87 %— %0.35 %— %21.57 %5.01 %
Loans collectively evaluated for impairment1.40 %1.32 %2.15 %0.63 %1.05 %0.77 %1.13 %
Loans acquired with deteriorated credit quality12.20 %0.97 %— %2.33 %— %— %1.50 %
Total1.61 %1.34 %2.12 %0.63 %1.05 %2.12 %1.19 %
Recorded investment:       
Loans individually evaluated for impairment$28,836 $70,357 $3,110 $4,557 $— $1,595 $108,455 
Loans collectively evaluated for impairment1,566,344 1,676,388 340,116 1,808,892 1,664,214 22,745 7,078,699 
Loans acquired with deteriorated credit quality 337 7,461 1,002 2,372 — 112 11,284 
Total ending recorded investment$1,595,517 $1,754,206 $344,228 $1,815,821 $1,664,214 $24,452 $7,198,438