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Loans (Tables)

12 Months Ended

Dec. 31, 2022

Loans and Leases Receivable Disclosure [Abstract]

Schedule of composition of loan portfolio by class of loan

The composition of the loan portfolio at December 31, 2022 and December 31, 2021 was as follows:


	December 31, 2022		December 31, 2021
(In thousands)	Amortized Cost		Amortized Cost
Commercial, financial and agricultural: (1)
Commercial, financial and agricultural (1)	$	1,295,238	$	1,223,079
PPP loans	4,206		74,420
Overdrafts	1,489		1,127
Commercial real estate (1)	1,794,054		1,801,792
Construction real estate:
Commercial	208,982		214,561
Retail	116,433		107,225
Residential real estate:
Commercial	550,183		533,802
Mortgage	1,075,446		1,033,658
HELOC	167,151		165,605
Installment	4,091		5,642
Consumer:
Consumer	1,902,557		1,685,793
GFSC	274		1,793
Check loans	2,150		2,093
Leases	19,637		20,532
Total	$	7,141,891	$	6,871,122
Allowance for credit losses	(85,379)		(83,197)
Net loans	$	7,056,512	$	6,787,925

(1) Included within each of commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that were not broken out by class.

Schedule of recorded investment in nonaccrual restructured and loans past due 90 days or more and accruing

The following tables present the amortized cost of nonaccrual loans, accruing TDRs, and loans past due 90 days or more and still accruing, by class of loan, at December 31, 2022 and December 31, 2021:


	December 31, 2022
(In thousands)	Nonaccrual Loans		Accruing TDRs		Loans Past Due 90 Days or More and Accruing		Total Nonperforming Loans
Commercial, financial and agricultural:
Commercial, financial and agricultural	$	38,158	$	3,261	$	—	$	41,419
PPP loans	—		—		389		389
Overdrafts	—		—		—		—
Commercial real estate	24,504		7,919		—		32,423
Construction real estate:
Commercial	1,712		—		—		1,712
Retail	1,254		12		—		1,266
Residential real estate:
Commercial	1,894		298		—		2,192
Mortgage	9,260		6,750		182		16,192
HELOC	1,133		187		7		1,327
Installment	51		1,037		—		1,088
Consumer:
Consumer	1,012		670		703		2,385
GFSC	10		—		—		10
Check loans	—		—		—		—
Leases	708		—		—		708
Total loans	$	79,696	$	20,134	$	1,281	$	101,111


	December 31, 2021
(In thousands)	Nonaccrual Loans		Accruing TDRs		Loans Past Due 90 Days or More and Accruing		Total Nonperforming Loans
Commercial, financial and agricultural
Commercial, financial and agricultural	$	13,271	$	9,396	$	—	$	22,667
PPP loans	—		—		793		793
Overdrafts	—		—		—		—
Commercial real estate	40,142		7,713		—		47,855
Construction real estate:
Commercial	52		169		—		221
Mortgage	716		9		—		725
Residential real estate:
Commercial	2,366		240		—		2,606
Mortgage	11,718		7,779		372		19,869
HELOC	1,590		803		—		2,393
Installment	82		1,508		—		1,590
Consumer
Consumer	1,518		700		431		2,649
GFSC	79		6		11		96
Check loans	—		—		—		—
Leases	1,188		—		—		1,188
Total loans	$	72,722	$	28,323	$	1,607	$	102,652

Financing Receivable, Nonaccrual

The following tables provide additional detail on nonaccrual loans and the related ACL, by class of loan, at December 31, 2022 and December 31, 2021:


	December 31, 2022
(In thousands)	Nonaccrual Loans With No ACL		Nonaccrual Loans With an ACL		Related ACL
Commercial, financial and agricultural:
Commercial, financial and agricultural	$	28,291	$	9,867	$	3,440
PPP loans	—		—		—
Overdrafts	—		—		—
Commercial real estate	22,965		1,539		130
Construction real estate:
Commercial	1,712		—		—
Retail	—		1,254		19
Residential real estate:
Commercial	1,894		—		—
Mortgage	—		9,260		85
HELOC	—		1,133		191
Installment	—		51		17
Consumer
Consumer	—		1,012		283
GFSC	—		10		1
Check loans	—		—		—
Leases	680		28		9
Total loans	$	55,542	$	24,154	$	4,175


	December 31, 2021
(In thousands)	Nonaccrual Loans With No ACL		Nonaccrual Loans With an ACL		Related ACL
Commercial, financial and agricultural:
Commercial, financial and agricultural	$	11,494	$	1,777	$	1,343
PPP loans	—		—		—
Overdrafts	—		—		—
Commercial real estate	39,151		991		188
Construction real estate:
Commercial	52		—		—
Retail	—		716		67
Residential real estate:
Commercial	2,366		—		—
Mortgage	—		11,718		73
HELOC	—		1,590		99
Installment	—		82		24
Consumer
Consumer	—		1,518		393
GFSC	—		79		10
Check loans	—		—		—
Leases	914		274		43
Total loans	$	53,977	$	18,745	$	2,240

Schedule of loans individually evaluated for impairment by class of loan

The following tables provide the amortized cost basis of collateral-dependent loans by class of loan, as of December 31, 2022 and December 31, 2021:


	December 31, 2022
(In thousands)	Real Estate		Business Assets		Other		Total
Commercial, financial and agricultural
Commercial, financial and agricultural	$	8,242	$	7,788	$	23,125	$	39,155
Commercial real estate	35,908		28		—		35,936
Construction real estate:
Commercial	2,372		—		—		2,372
Residential real estate:
Commercial	2,479		—		—		2,479
Mortgage	90		—		—		90
Leases	—		708		—		708
Total loans	$	49,091	$	8,524	$	23,125	$	80,740


	December 31, 2021
(In thousands)	Real Estate		Business Assets		Other		Total
Commercial, financial and agricultural
Commercial, financial and agricultural	$	9,321	$	13,366	$	156	$	22,843
Commercial real estate	52,901		37		—		52,938
Construction real estate:
Commercial	1,178		—		—		1,178
Residential real estate:
Commercial	2,906		—		57		2,963
Mortgage	370		—		—		370
HELOC	148		—		—		148
Leases	—		1,211		—		1,211
Total loans	$	66,824	$	14,614	$	213	$	81,651

Interest income on nonaccrual loans individually evaluated for impairment is recognized on a cash basis only when Park expects to receive the entire recorded investment in the loans. The following table presents interest income recognized on nonaccrual loans for the years ended December 31, 2022 and 2021:


	Interest Income Recognized
(In thousands)	December 31, 2022		December 31, 2021
Commercial, financial and agricultural:
Commercial, financial and agricultural	$	438	$	180
PPP loans	—		—
Overdrafts	—		—
Commercial real estate	956		1,844
Construction real estate:
Commercial	32		39
Retail	13		4
Residential real estate:
Commercial	88		204
Mortgage	157		301
HELOC	16		17
Installment	3		2
Consumer:
Consumer	54		92
GFSC	5		14
Check loans
Leases	33		73
Total loans	$	1,795	$	2,770

The following table presents the average recorded investment and interest income recognized subsequent to impairment on loans individually evaluated for impairment as of and for the year ended December 31, 2020:


	December 31, 2020
(In thousands)	Recorded Investment		Average Recorded Investment		Interest Income Recognized
Commercial, financial and agricultural	$	28,836	$	30,280	$	735
Commercial real estate	70,357		55,279		1,890
Construction real estate:
Commercial	3,110		1,291		50
Residential real estate:
Commercial	4,557		4,329		204
Consumer	—		—		—
Leases	1,595		1,115		—
Total	$	108,455	$	92,294	$	2,879

Financing Receivable, Past Due

The following tables present the aging of the amortized cost in past due loans at December 31, 2022 and December 31, 2021 by class of loan:


	December 31, 2022
(In thousands)	Accruing Loans Past Due 30-89 Days		Past Due Nonaccrual Loans and Loans Past Due 90 Days or More and Accruing (1)		Total Past Due		Total Current (2)		Total Amortized Cost
Commercial, financial and agricultural:
Commercial, financial and agricultural	$	378	$	9,246	$	9,624	$	1,285,614	$	1,295,238
PPP loans	155		389		544		3,662		4,206
Overdrafts	—		—		—		1,489		1,489
Commercial real estate	737		4,738		5,475		1,788,579		1,794,054
Construction real estate:
Commercial	751		—		751		208,231		208,982
Retail	1,035		523		1,558		114,875		116,433
Residential real estate:
Commercial	519		477		996		549,187		550,183
Mortgage	7,630		5,157		12,787		1,062,659		1,075,446
HELOC	832		587		1,419		165,732		167,151
Installment	57		4		61		4,030		4,091
Consumer:
Consumer	5,451		964		6,415		1,896,142		1,902,557
GFSC	48		—		48		226		274
Check loans	2		—		2		2,148		2,150
Leases	—		—		—		19,637		19,637
Total loans	$	17,595	$	22,085	$	39,680	$	7,102,211	$	7,141,891

(1) Includes an aggregate of $1.3 million of loans past due 90 days or more and accruing. The remaining loans were past due nonaccrual loans.

(2) Includes an aggregate of $58.9 million of nonaccrual loans which were current in regards to contractual principal and interest payments.


	December 31, 2021
(in thousands)	Accruing Loans Past Due 30-89 Days		Past Due Nonaccrual Loans and Loans Past Due 90 Days or More and Accruing (1)		Total Past Due		Total Current (2)		Total Amortized Cost
Commercial, financial and agricultural
Commercial, financial and agricultural	$	2,908	$	9,547	$	12,455	$	1,210,624	$	1,223,079
PPP loans	242		793		1,035		73,385		74,420
Overdrafts	—		—		—		1,127		1,127
Commercial real estate	65		1,461		1,526		1,800,266		1,801,792
Construction real estate:
Commercial	—		—		—		214,561		214,561
Mortgage	346		660		1,006		106,219		107,225
Residential real estate:
Commercial	283		438		721		533,081		533,802
Mortgage	6,170		5,933		12,103		1,021,555		1,033,658
HELOC	565		1,011		1,576		164,029		165,605
Installment	49		31		80		5,562		5,642
Consumer
Consumer	2,614		618		3,232		1,682,561		1,685,793
GFSC	153		52		205		1,588		1,793
Check loans	10		—		10		2,083		2,093
Leases	60		526		586		19,946		20,532
Total loans	$	13,465	$	21,070	$	34,535	$	6,836,587	$	6,871,122

(1) Includes an aggregate of $1.6 million of loans past due 90 days or more and accruing. The remaining loans were past due nonaccrual loans.

(2) Includes an aggregate of $53.3 million of nonaccrual loans which were current in regards to contractual principal and interest payments.

Financing Receivable Credit Quality Indicators

Based on the most recent analysis performed, the risk category of loans by class of loans as of December 31, 2022 and December 31, 2021 were as follows:


December 31, 2022	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Total
Commercial, financial and agricultural: Commercial, financial and agricultural (1)
Risk rating
Pass	$	197,497	$	198,999	$	142,487	$	60,845	$	32,887	$	47,135	$	546,237	$	1,226,087
Special Mention	700		313		918		315		4		35		25,536		27,821
Substandard	1,101		18		2,737		226		1,836		8,424		26,464		40,806
Doubtful	—		—		3		77		80		172		192		524
Total	$	199,298	$	199,330	$	146,145	$	61,463	$	34,807	$	55,766	$	598,429	$	1,295,238


Commercial, financial and agricultural: PPP
Risk rating
Pass	$	—	$	1,875	$	2,331	$	—	$	—	$	—	$	—	$	4,206
Special Mention	—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—
Doubtful	—		—		—		—		—		—		—		—
Total	$	—	$	1,875	$	2,331	$	—	$	—	$	—	$	—	$	4,206


Commercial real estate (1)
Risk rating
Pass	$	323,235	$	374,763	$	372,653	$	220,072	$	107,467	$	305,539	$	14,052	$	1,717,781
Special Mention	199		3,256		3,388		5,863		16,059		22,220		150		51,135
Substandard	7,856		1,427		3,007		3,561		856		5,471		428		22,606
Doubtful	—		—		—		—		1,941		591		—		2,532
Total	$	331,290	$	379,446	$	379,048	$	229,496	$	126,323	$	333,821	$	14,630	$	1,794,054


Construction real estate: Commercial
Risk rating
Pass	$	107,976	$	40,534	$	21,556	$	2,686	$	1,428	$	3,015	$	29,183	$	206,378
Special Mention	—		—		232		—		—		—		—		232
Substandard	652		800		260		—		660		—		—		2,372
Doubtful	—		—		—		—		—		—		—		—
Total	$	108,628	$	41,334	$	22,048	$	2,686	$	2,088	$	3,015	$	29,183	$	208,982


Residential Real Estate: Commercial
Risk rating
Pass	$	107,086	$	120,303	$	147,802	$	56,980	$	33,140	$	63,499	$	15,191	$	544,001
Special Mention	—		92		1,477		440		—		1,625		—		3,634
Substandard	610		449		264		29		304		553		339		2,548
Doubtful	—		—		—		—		—		—		—		—
Total	$	107,696	$	120,844	$	149,543	$	57,449	$	33,444	$	65,677	$	15,530	$	550,183


Leases
Risk rating
Pass	$	7,629	$	3,310	$	3,347	$	1,167	$	981	$	605	$	—	$	17,039
Special Mention	1,085		614		130		60		—		—		—		1,889
Substandard	—		—		464		111		12		26		—		613
Doubtful	—		—		—		96		—		—		—		96
Total	$	8,714	$	3,924	$	3,941	$	1,434	$	993	$	631	$	—	$	19,637


December 31, 2022	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Total
Total Commercial Loans
Risk rating
Pass	$	743,423	$	739,784	$	690,176	$	341,750	$	175,903	$	419,793	$	604,663	$	3,715,492
Special Mention	1,984		4,275		6,145		6,678		16,063		23,880		25,686		84,711
Substandard	10,219		2,694		6,732		3,927		3,668		14,474		27,231		68,945
Doubtful	—		—		3		173		2,021		763		192		3,152
Total	$	755,626	$	746,753	$	703,056	$	352,528	$	197,655	$	458,910	$	657,772	$	3,872,300

(1) Included within each of commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class.


December 31, 2021	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Commercial, financial and agricultural: Commercial, financial and agricultural (1)
Risk rating
Pass	$	267,016	$	208,078	$	100,736	$	52,705	$	36,528	$	59,909	$	468,749	$	1,193,721
Special Mention	1,608		1,592		429		59		277		—		11,986		15,951
Substandard	106		906		401		1,345		549		7,818		484		11,609
Doubtful	—		30		465		227		463		125		488		1,798
Total	$	268,730	$	210,606	$	102,031	$	54,336	$	37,817	$	67,852	$	481,707	$	1,223,079


Commercial, financial and agricultural: PPP
Risk rating
Pass	$	69,588	$	4,832	$	—	$	—	$	—	$	—	$	—	$	74,420
Special Mention	—		—		—		—		—		—		—		—
Substandard	—		—		—		—		—		—		—		—
Doubtful	—		—		—		—		—		—		—		—
Total	$	69,588	$	4,832	$	—	$	—	$	—	$	—	$	—	$	74,420


Commercial real estate (1)
Risk rating
Pass	$	376,468	$	445,780	$	263,786	$	154,637	$	115,571	$	317,371	$	14,890	$	1,688,503
Special Mention	786		6,206		32,965		9,354		4,297		17,829		996		72,433
Substandard	3,897		2,578		1,385		11,373		5,967		14,541		450		40,191
Doubtful	—		—		—		—		47		618		—		665
Total	$	381,151	$	454,564	$	298,136	$	175,364	$	125,882	$	350,359	$	16,336	$	1,801,792


Construction real estate: Commercial
Risk rating
Pass	$	96,929	$	76,867	$	7,003	$	4,841	$	1,856	$	3,412	$	22,444	$	213,352
Special Mention	202		—		—		691		—		—		—		893
Substandard	—		52		—		264		—		—		—		316
Doubtful	—		—		—		—		—		—		—		—
Total	$	97,131	$	76,919	$	7,003	$	5,796	$	1,856	$	3,412	$	22,444	$	214,561


Residential Real Estate: Commercial
Risk rating
Pass	$	138,801	$	165,202	$	67,921	$	44,896	$	26,583	$	70,434	$	15,507	$	529,344
Special Mention	95		884		106		79		—		497		135		1,796
Substandard	735		22		691		41		95		993		29		2,606
Doubtful	56		—		—		—		—		—		—		56
Total	$	139,687	$	166,108	$	68,718	$	45,016	$	26,678	$	71,924	$	15,671	$	533,802


December 31, 2021	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Leases
Risk rating
Pass	$	6,705	$	5,729	$	2,628	$	2,151	$	705	$	845	$	—	$	18,763
Special Mention	198		111		184		67		21		—		—		581
Substandard	—		698		—		23		19		78		—		818
Doubtful	—		—		332		16		22		—		—		370
Total	$	6,903	$	6,538	$	3,144	$	2,257	$	767	$	923	$	—	$	20,532


Total Commercial Loans
Risk rating
Pass	$	955,507	$	906,488	$	442,074	$	259,230	$	181,243	$	451,971	$	521,590	$	3,718,103
Special Mention	2,889		8,793		33,684		10,250		4,595		18,326		13,117		91,654
Substandard	4,738		4,256		2,477		13,046		6,630		23,430		963		55,540
Doubtful	56		30		797		243		532		743		488		2,889
Total	$	963,190	$	919,567	$	479,032	$	282,769	$	193,000	$	494,470	$	536,158	$	3,868,186

(1) Included within each of commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class.

Park considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential and consumer loan classes, Park also evaluates credit quality based on the aging status of the loan, which was previously presented, and by performing status. The following tables present the amortized cost in residential and consumer loans based on performing status. Park defines a loan as nonperforming if it is on nonaccrual status, designated as an accruing TDR, or is greater than 90 days past due and accruing.


December 31, 2022	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Total
Commercial, financial and agricultural: Overdrafts
Performing	$	1,489	$	—	$	—	$	—	$	—	$	—	$	—	$	1,489
Nonperforming	—		—		—		—		—		—		—		—
Total	$	1,489	$	—	$	—	$	—	$	—	$	—	$	—	$	1,489


Construction Real Estate: Retail
Performing	$	71,923	$	26,134	$	8,218	$	4,619	$	1,618	$	2,580	$	75	$	115,167
Nonperforming	731		—		523		—		—		12		—		1,266
Total	$	72,654	$	26,134	$	8,741	$	4,619	$	1,618	$	2,592	$	75	$	116,433


Residential Real Estate: Mortgage
Performing	$	207,093	$	227,131	$	192,904	$	90,014	$	55,648	$	286,464	$	—	$	1,059,254
Nonperforming	—		—		700		650		518		14,324		—		16,192
Total	$	207,093	$	227,131	$	193,604	$	90,664	$	56,166	$	300,788	$	—	$	1,075,446


Residential Real Estate: HELOC
Performing	$	140	$	299	$	23	$	130	$	141	$	1,957	$	163,134	$	165,824
Nonperforming	—		—		43		100		—		999		185		1,327
Total	$	140	$	299	$	66	$	230	$	141	$	2,956	$	163,319	$	167,151


Residential Real Estate: Installment
Performing	$	187	$	—	$	1	$	241	$	62	$	2,512	$	—	$	3,003
Nonperforming	—		—		7		2		16		1,063		—		1,088
Total	$	187	$	—	$	8	$	243	$	78	$	3,575	$	—	$	4,091


December 31, 2022	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2022		2021		2020		2019		2018		Prior		Revolving Loans Amortized Cost Basis		Total
Consumer: Consumer
Performing	$	823,484	$	462,014	$	333,336	$	150,237	$	61,174	$	65,612	$	4,315	$	1,900,172
Nonperforming	440		489		424		355		157		520		—		2,385
Total	$	823,924	$	462,503	$	333,760	$	150,592	$	61,331	$	66,132	$	4,315	$	1,902,557


Consumer: GFSC
Performing	$	—	$	—	$	55	$	111	$	45	$	2	$	51	$	264
Nonperforming	—		—		—		10		—		—		—		10
Total	$	—	$	—	$	55	$	121	$	45	$	2	$	51	$	274


Consumer: Check loans
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	2,150	$	2,150
Nonperforming	—		—		—		—		—		—		—		—
Total	$	—	$	—	$	—	$	—	$	—	$	—	$	2,150	$	2,150


Total Consumer Loans
Performing	$	1,104,316	$	715,578	$	534,537	$	245,352	$	118,688	$	359,127	$	169,725	$	3,247,323
Nonperforming	1,171		489		1,697		1,117		691		16,918		185		22,268
Total	$	1,105,487	$	716,067	$	536,234	$	246,469	$	119,379	$	376,045	$	169,910	$	3,269,591


December 31, 2021	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Commercial, financial and agricultural: Overdrafts
Performing	$	1,127	$	—	$	—	$	—	$	—	$	—	$	—	$	1,127
Nonperforming	—		—		—		—		—		—		—		—
Total	$	1,127	$	—	$	—	$	—	$	—	$	—	$	—	$	1,127


Construction Real Estate: Retail
Performing	$	68,374	$	26,247	$	5,710	$	2,743	$	1,505	$	1,842	$	79	$	106,500
Nonperforming	—		647		57		—		—		21		—		725
Total	$	68,374	$	26,894	$	5,767	$	2,743	$	1,505	$	1,863	$	79	$	107,225


Residential Real Estate: Mortgage
Performing	$	230,299	$	217,022	$	114,077	$	68,774	$	59,939	$	323,678	$	—	$	1,013,789
Nonperforming	—		626		785		824		574		17,060		—		19,869
Total	$	230,299	$	217,648	$	114,862	$	69,598	$	60,513	$	340,738	$	—	$	1,033,658


Residential Real Estate: HELOC
Performing	$	400	$	—	$	121	$	58	$	41	$	2,640	$	159,952	$	163,212
Nonperforming	89		40		—		37		90		1,811		326		2,393
Total	$	489	$	40	$	121	$	95	$	131	$	4,451	$	160,278	$	165,605


Residential Real Estate: Installment
Performing	$	—	$	3	$	418	$	111	$	1,049	$	2,471	$	—	$	4,052
Nonperforming	—		12		5		26		78		1,469		—		1,590
Total	$	—	$	15	$	423	$	137	$	1,127	$	3,940	$	—	$	5,642


Consumer: Consumer
Performing	$	649,638	$	505,555	$	259,230	$	119,222	$	64,699	$	62,136	$	22,664	$	1,683,144
Nonperforming	241		506		755		399		155		593		—		2,649
Total	$	649,879	$	506,061	$	259,985	$	119,621	$	64,854	$	62,729	$	22,664	$	1,685,793


December 31, 2021	Term Loans Amortized Cost Basis by Origination Year
(In thousands)	2021		2020		2019		2018		2017		Prior		Revolving Loans Amortized Cost Basis		Total
Consumer: GFSC
Performing	$	—	$	243	$	986	$	292	$	63	$	5	$	108	$	1,697
Nonperforming	—		9		73		5		9		—		—		96
Total	$	—	$	252	$	1,059	$	297	$	72	$	5	$	108	$	1,793


Consumer: Check loans
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	2,093	$	2,093
Nonperforming	—		—		—		—		—		—		—		—
Total	$	—	$	—	$	—	$	—	$	—	$	—	$	2,093	$	2,093


Total Consumer Loans
Performing	$	949,838	$	749,070	$	380,542	$	191,200	$	127,296	$	392,772	$	184,896	$	2,975,614
Nonperforming	330		1,840		1,675		1,291		906		20,954		326		27,322
Total	$	950,168	$	750,910	$	382,217	$	192,491	$	128,202	$	413,726	$	185,222	$	3,002,936

Schedule of troubled debt restructurings on financing receivables

The following tables detail the number of contracts modified as TDRs during the years ended December 31, 2022, 2021 and 2020 as well as the amortized cost/ recorded investment of these contracts at December 31, 2022, 2021, and 2020. The

amortized cost/ recorded investment pre- and post-modification is generally the same due to the fact that Park does not typically forgive principal.


	Year ended December 31, 2022
(In thousands)	Number of Contracts	Accruing		Nonaccrual		Amortized Cost
Commercial, financial and agricultural
Commercial, financial and agricultural	12	$	2,254	$	3,484	$	5,738
PPP loans	—	—		—		—
Overdrafts	—	—		—		—
Commercial real estate	9	1,040		813		1,853
Construction real estate:
Commercial	1	—		41		41
Retail	1	—		—		—
Residential real estate:
Commercial	4	21		274		295
Mortgage	15	865		368		1,233
HELOC	3	—		11		11
Installment	12	141		27		168
Consumer:
Consumer	89	196		359		555
GFSC	—	—		—		—
Check loans	—	—		—		—
Leases	10	—		101		101
Total loans	156	$	4,517	$	5,478	$	9,995


	Year ended December 31, 2021
(In thousands)	Number of Contracts	Accruing		Nonaccrual		Amortized Cost
Commercial, financial and agricultural
Commercial, financial and agricultural	10	$	1,356	$	169	$	1,525
PPP loans	—	—		—		—
Overdrafts	—	—		—		—
Commercial real estate	15	2,002		6,747		8,749
Construction real estate:
Commercial	1	—		—		—
Retail	2	—		705		705
Residential real estate:
Commercial	5	95		574		669
Mortgage	14	146		396		542
HELOC	8	211		105		316
Installment	8	120		—		120
Consumer:
Consumer	131	116		417		533
GFSC	—	—		—		—
Check loans	—	—		—		—
Leases	1	—		325		325
Total loans	195	$	4,046	$	9,438	$	13,484


	Year ended December 31, 2020
(In thousands)	Number of Contracts	Accruing		Nonaccrual		Recorded Investment
Commercial, financial and agricultural	12	$	107	$	3,706	$	3,813
Commercial real estate	9	—		3,235		3,235
Construction real estate:
Commercial	—	—		—		—
Mortgage	1	26		—		26
Installment	1	—		14		14
Residential real estate:
Commercial	3	153		3		156
Mortgage	27	888		1,068		1,956
HELOC	7	14		52		66
Installment	18	163		65		228
Consumer	214	218		634		852
Total loans	292	$	1,569	$	8,777	$	10,346

Schedule Of Financing Receivable, Loans Modified As T D R Within Previous Twelve Months That Subsequently Defaulted [Table text Block]

The following table presents the amortized cost/ recorded investment in financing receivables which were modified as TDRs within the previous 12 months and for which there was a payment default during the year ended December 31, 2022, December 31, 2021, and December 31, 2020. For this table, a loan is considered to be in default when it becomes 30 days

contractually past due under the modified terms. The additional allowance for credit loss resulting from the defaults on TDR loans was immaterial.


	Year ended December 31, 2022			Year ended December 31, 2021			Year ended December 31, 2020
(In thousands)	Number of Contracts	Amortized Cost		Number of Contracts	Amortized Cost		Number of Contracts	Recorded Investment
Commercial, financial and agricultural:							4	$	2,776
Commercial, financial and agricultural	5	$	2,091	—	$	—	(1)	(1)
PPP loans	—	—		—	—		(1)	(1)
Overdrafts	—	—		—	—		(1)	(1)
Commercial real estate	—	—		—	—		1	223
Construction real estate:
Commercial	—	—		—	—		—	—
Retail	—	—		1	648		1	14
Residential real estate:
Commercial	1	93		—	—		1	3
Mortgage	4	154		4	280		11	993
HELOC	1	10		2	135		—	—
Installment	—	—		1	27		3	32
Consumer							34	360
Consumer	19	174		14	169		(1)	(1)
GFSC	—	—		—	—		(1)	(1)
Check loans	—	—		—	—		(1)	(1)
Leases	—	—		—	—		—	—
Total loans	30	$	2,522	22	$	1,259	55	$	4,401

(1) Results for reporting periods beginning after January 1, 2021 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable U.S. GAAP. Category was not broken out as a separate class at December 31, 2020.