v3.26.3
ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURES (Tables)
 9 Months Ended
Sep. 30, 2026
ALLOWANCE FOR LOAN AND LEASE LOSSES  
Schedule of activity in the allowance, by class
The following tables present by segment, the activities in the ACL on loans during the periods presented:

(Dollars in thousands)Commercial & IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Three Months Ended September 30, 2026
Beginning balance$8,165 $4,319 $13,092 $1,075 $21,353 $12,577 $60,581 
Provision (credit) for credit losses on loans120 (222)(10)11 (240)2,270 1,929 
Gross charge-offs(885)— — — — (2,666)(3,551)
Gross recoveries284 — 9 3 — 586 882 
Net (charge-offs) recoveries(601)— 9 3 — (2,080)(2,669)
Ending balance$7,684 $4,097 $13,091 $1,089 $21,113 $12,767 $59,841 

(Dollars in thousands)Commercial & IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Three Months Ended September 30, 2025
Beginning balance$7,240 $3,363 $13,878 $1,049 $20,265 $13,816 $59,611 
Provision (credit) for credit losses on loans516 603 303 105 299 1,614 3,440 
Gross charge-offs(1,071)— — — — (2,824)(3,895)
Gross recoveries204 — 8 9 — 1,016 1,237 
Net (charge-offs) recoveries(867)— 8 9 — (1,808)(2,658)
Ending balance$6,889 $3,966 $14,189 $1,163 $20,564 $13,622 $60,393 
(Dollars in thousands)Commercial & IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Nine Months Ended September 30, 2026
Beginning balance$7,982 $3,815 $14,219 $1,242 $19,544 $12,819 $59,621 
Provision (credit) for credit losses on loans2,339 280 (1,132)(168)1,569 5,069 7,957 
Gross charge-offs(3,294)— (23)— — (7,250)(10,567)
Gross recoveries657 2 27 15 — 2,129 2,830 
Net (charge-offs) recoveries(2,637)2 4 15 — (5,121)(7,737)
Ending balance$7,684 $4,097 $13,091 $1,089 $21,113 $12,767 $59,841 

(Dollars in thousands)Commercial & IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Nine Months Ended September 30, 2025
Beginning balance$7,113 $2,316 $15,267 $2,335 $18,882 $13,269 $59,182 
Provision (credit) for credit losses on loans3,715 1,647 (1,103)(1,193)1,682 6,407 11,155 
Gross charge-offs(4,509)— — — — (8,665)(13,174)
Gross recoveries570 3 25 21 — 2,611 3,230 
Net (charge-offs) recoveries(3,939)3 25 21 — (6,054)(9,944)
Ending balance$6,889 $3,966 $14,189 $1,163 $20,564 $13,622 $60,393 
Schedule of Credit Losses Related to Impaired Financing Receivables
The following table presents the activities in the reserve for off-balance sheet credit exposures, which is reported within other liabilities on the Company's consolidated balance sheets, for the periods presented. The related provision (credit) for off-balance sheet credit exposures is included in the provision for credit losses on the Company's consolidated statements of income for the periods presented.
Three Months Ended September 30,Nine Months Ended September 30,
(Dollars in thousands)2026202520262025
Beginning balance$6,149 $4,014 $5,442 $2,570 
(Credit) provision for off-balance sheet credit exposures(37)717 670 2,161 
Ending balance$6,112 $4,731 $6,112 $4,731