Quarterly report [Sections 13 or 15(d)]

LOANS AND ALLOWANCE FOR LOAN AND LEASE LOSSES

v3.26.1
LOANS AND ALLOWANCE FOR LOAN AND LEASE LOSSES
6 Months Ended
Jun. 30, 2026
Loans and Allowance for Loan Losses [Abstract]  
LOANS AND ALLOWANCE FOR LOAN AND LEASE LOSSES

4. LOANS AND ALLOWANCE FOR LOAN AND LEASE LOSSES

Loans Held for Investment

The Company’s LHFI, net, are loans stated at their amortized cost, net of the ALLL and net of unearned income. The LHFI consisted of the following as of the periods ended (dollars in thousands):

June 30, 2026

December 31, 2025

Construction and Land Development

$

1,859,217

$

1,666,381

CRE – Owner Occupied

 

4,308,292

 

4,305,796

CRE – Non-Owner Occupied

 

7,303,555

 

7,178,515

Multifamily Real Estate

 

2,429,355

 

2,418,250

Commercial & Industrial

 

5,628,880

 

5,229,728

Residential 1-4 Family – Commercial

 

1,008,438

 

1,100,157

Residential 1-4 Family – Consumer

 

2,930,665

 

2,825,259

Residential 1-4 Family – Revolving

 

1,312,531

 

1,248,284

Auto

 

131,477

 

183,720

Consumer

 

110,909

 

121,488

Other Commercial

 

1,649,952

 

1,518,589

Total LHFI, net of unearned income (1)

28,673,271

27,796,167

Allowance for loan and lease losses

(298,756)

(295,108)

Total LHFI, net

$

28,374,515

$

27,501,059

(1) Total LHFI, net of unearned income included unamortized deferred fees and costs, as well as unamortized premiums and discounts totaling $721.0 million and $803.2 million as of June 30, 2026 and December 31, 2025, respectively.

Accrued interest receivable on LHFI totaled $103.1 million and $106.5 million at June 30, 2026 and December 31, 2025, respectively. Accrued interest receivable write-offs were not material to the Company’s consolidated financial statements for the three and six months ended June 30, 2026 and June 30, 2025.

The following table shows the aging of the Company’s LHFI portfolio by class at June 30, 2026 (dollars in thousands):

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

Greater than

  ​ ​ ​

  ​ ​ ​

30-59 Days

  ​ ​ ​

60-89 Days

  ​ ​ ​

90 Days and

  ​ ​ ​

  ​ ​ ​

Current

Past Due

  ​ ​ ​

Past Due

  ​ ​ ​

still Accruing

  ​ ​ ​

Nonaccrual

  ​ ​ ​

Total Loans

Construction and Land Development

$

1,851,642

$

593

  ​ ​ ​

$

2,210

  ​ ​ ​

$

331

  ​ ​ ​

$

4,441

  ​ ​ ​

$

1,859,217

CRE – Owner Occupied

 

4,281,911

 

9,636

  ​ ​ ​

 

2,112

  ​ ​ ​

 

7,503

  ​ ​ ​

 

7,130

  ​ ​ ​

 

4,308,292

CRE – Non-Owner Occupied

 

7,282,135

 

474

  ​ ​ ​

 

871

  ​ ​ ​

 

7,597

  ​ ​ ​

 

12,478

  ​ ​ ​

 

7,303,555

Multifamily Real Estate

 

2,400,358

 

1,325

  ​ ​ ​

 

732

  ​ ​ ​

 

3,541

  ​ ​ ​

 

23,399

  ​ ​ ​

 

2,429,355

Commercial & Industrial

 

5,590,865

 

2,512

  ​ ​ ​

 

1,830

  ​ ​ ​

 

2,250

  ​ ​ ​

 

31,423

  ​ ​ ​

 

5,628,880

Residential 1-4 Family – Commercial

 

1,002,710

 

2,140

  ​ ​ ​

 

1,111

  ​ ​ ​

 

362

  ​ ​ ​

 

2,115

  ​ ​ ​

 

1,008,438

Residential 1-4 Family – Consumer

 

2,892,052

 

1,557

  ​ ​ ​

 

6,985

  ​ ​ ​

 

5,954

  ​ ​ ​

 

24,117

  ​ ​ ​

 

2,930,665

Residential 1-4 Family – Revolving

 

1,297,200

 

4,297

 

1,732

  ​ ​ ​

 

4,319

  ​ ​ ​

 

4,983

  ​ ​ ​

 

1,312,531

Auto

 

128,566

 

1,853

 

465

 

219

  ​ ​ ​

 

374

  ​ ​ ​

 

131,477

Consumer

 

110,230

 

310

 

320

 

33

 

16

 

110,909

Other Commercial

1,644,319

2,516

1,051

1,616

450

1,649,952

Total LHFI, net of unearned income

$

28,481,988

$

27,213

$

19,419

$

33,725

$

110,926

$

28,673,271

% of total loans

99.33

%

0.09

%

0.07

%

0.12

%

0.39

%

100.00

%

The following table shows the aging of the Company’s LHFI portfolio by class at December 31, 2025 (dollars in thousands):

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

Greater than

  ​ ​ ​

  ​ ​ ​

 

30-59 Days

60-89 Days

90 Days and

 

Current

Past Due

Past Due

still Accruing

Nonaccrual

Total Loans

 

Construction and Land Development

$

1,659,048

$

1,455

  ​ ​ ​

$

94

  ​ ​ ​

$

1,481

  ​ ​ ​

$

4,303

  ​ ​ ​

$

1,666,381

CRE – Owner Occupied

 

4,284,562

 

7,241

  ​ ​ ​

 

3,171

  ​ ​ ​

 

4,788

  ​ ​ ​

 

6,034

  ​ ​ ​

 

4,305,796

CRE – Non-Owner Occupied

 

7,154,178

 

9,482

  ​ ​ ​

 

1,455

  ​ ​ ​

 

2,099

  ​ ​ ​

 

11,301

  ​ ​ ​

 

7,178,515

Multifamily Real Estate

 

2,366,442

 

52

  ​ ​ ​

 

247

  ​ ​ ​

 

6,140

  ​ ​ ​

 

45,369

  ​ ​ ​

 

2,418,250

Commercial & Industrial

 

5,197,839

 

8,935

  ​ ​ ​

 

3,552

  ​ ​ ​

 

9,114

  ​ ​ ​

 

10,288

  ​ ​ ​

 

5,229,728

Residential 1-4 Family – Commercial

 

1,087,181

 

2,634

  ​ ​ ​

 

1,306

  ​ ​ ​

 

2,379

  ​ ​ ​

 

6,657

  ​ ​ ​

 

1,100,157

Residential 1-4 Family – Consumer

 

2,772,790

 

17,911

  ​ ​ ​

 

5,628

  ​ ​ ​

 

5,633

  ​ ​ ​

 

23,297

  ​ ​ ​

 

2,825,259

Residential 1-4 Family – Revolving

 

1,233,032

 

3,994

 

2,157

  ​ ​ ​

 

3,458

  ​ ​ ​

 

5,643

  ​ ​ ​

 

1,248,284

Auto

 

178,615

 

3,332

 

797

 

404

  ​ ​ ​

 

572

  ​ ​ ​

 

183,720

Consumer

 

120,806

 

444

 

171

 

55

 

12

 

121,488

Other Commercial

1,513,629

3,242

143

1,575

1,518,589

Total LHFI, net of unearned income

$

27,568,122

$

58,722

$

18,721

$

35,551

$

115,051

$

27,796,167

% of total loans

99.18

%

0.21

%

0.07

%

0.13

%

0.41

%

100.00

%

The following table shows the Company’s amortized cost basis of loans on nonaccrual status with no related ALLL as of the periods ended (dollars in thousands):

June 30, 

December 31, 

2026

2025

Construction and Land Development

$

$

2,700

CRE – Owner Occupied

3,313

1,430

CRE – Non-Owner Occupied

10,022

10,097

Multifamily Real Estate

22,720

45,369

Commercial & Industrial

17,659

2,751

Residential 1-4 Family – Commercial

224

4,597

Residential 1-4 Family – Consumer

1,070

1,122

Total LHFI, net of unearned income

$

55,008

$

68,066

There was no interest income recognized on nonaccrual loans during the three and six months ended June 30, 2026 and June 30, 2025.

Troubled Loan Modifications (“TLMs”)

The following tables present the amortized cost basis of TLMs for the three and six months ended June 30, (dollars in thousands):

Three Months Ended

Six Months Ended

2026

2026

  ​ ​ ​

Amortized Cost

% of Total Class of Financing Receivable

 

Amortized Cost

% of Total Class of Financing Receivable

 

Other-Than-Insignificant Payment Delay

Commercial and Industrial

$

1,840

0.03

%

$

1,840

0.03

%

Total Other-Than-Insignificant Payment Delay

$

1,840

$

1,840

Term Extension

 

 

Construction and Land Development

$

%

$

8

NM

%

Commercial and Industrial

240

NM

%

240

NM

%

CRE – Non-Owner Occupied

5,551

0.08

%

5,551

0.08

%

Residential 1-4 Family – Consumer

192

0.01

%

 

422

0.01

%

Total Term Extension

$

5,983

$

6,221

Interest Rate Reduction

 

 

Commercial and Industrial

$

338

0.01

%

$

338

0.01

%

Total Interest Rate Reduction

$

338

$

338

Combination – Other-Than-Insignificant Payment Delay and Term Extension

CRE – Non-Owner Occupied

$

%

$

16,003

0.22

%

Total Combination – Other-Than-Insignificant Payment Delay and Term Extension

$

$

16,003

Combination – Term Extension and Interest Rate Reduction

Commercial and Industrial

$

409

0.01

%

$

409

0.01

%

Residential 1-4 Family – Consumer

263

0.01

%

717

0.02

%

Residential 1-4 Family – Revolving

 

78

0.01

%

 

78

0.01

%

Total Combination – Term Extension and Interest Rate Reduction

$

750

$

1,204

Total

$

8,911

$

25,606

NM = Not Meaningful

Three Months Ended

Six Months Ended

2025

2025

  ​ ​ ​

Amortized Cost

% of Total Class of Financing Receivable

Amortized Cost

% of Total Class of Financing Receivable

 

Other-Than-Insignificant Payment Delay

Commercial and Industrial

$

7,584

0.15

%

$

7,584

0.15

%

CRE – Non-Owner Occupied

3,780

0.05

%

3,780

0.05

%

Other-Than-Insignificant Payment Delay

$

11,364

$

11,364

Term Extension

 

 

CRE – Owner Occupied

$

1,244

0.03

%

$

1,546

0.04

%

Residential 1-4 Family – Commercial

4,586

0.41

%

4,918

0.43

%

Residential 1-4 Family – Consumer

196

0.01

%

395

0.01

%

Total Term Extension

$

6,026

$

6,859

Combination – Other-Than-Insignificant Payment Delay and Term Extension

Commercial and Industrial

$

%

$

478

0.01

%

Total Combination – Other-Than-Insignificant Payment Delay and Term Extension

$

$

478

Combination – Term Extension and Interest Rate Reduction

Residential 1-4 Family – Consumer

$

701

0.03

%

$

1,531

0.06

%

Total Combination – Term Extension and Interest Rate Reduction

$

701

$

1,531

Total

$

18,091

$

20,232

The following tables describe the financial effects of TLMs on a weighted average basis for TLMs within that loan type for the three and six months ended June 30,:

Three Months Ended

2026

Term Extension

Loan Type

Financial Effect

CRE – Non-Owner Occupied

Added a weighted-average 0.5 years to the life of loans.

Six Months Ended

2026

Term Extension

Loan Type

Financial Effect

CRE – Non-Owner Occupied

Added a weighted-average 0.5 years to the life of loans.

Combination – Other-Than-Insignificant Payment Delay and Term Extension

Loan Type

Financial Effect

CRE – Non-Owner Occupied

Added a weighted-average 1.1 years to the life of loans.

Three Months Ended

2025

Term Extension

Loan Type

Financial Effect

CRE – Owner Occupied

Added a weighted-average 0.5 years to the life of loans.

Residential 1-4 Family – Commercial

Added a weighted-average 0.8 years to the life of loans.

Six Months Ended

2025

Term Extension

Loan Type

Financial Effect

CRE – Owner Occupied

Added a weighted-average 0.5 years to the life of loans.

Residential 1-4 Family – Commercial

Added a weighted-average 0.8 years to the life of loans.

Combination – Term Extension and Interest Rate Reduction

Loan Type

Financial Effect

Residential 1-4 Family – Consumer

Added a weighted-average 1.6 years to the life of loans and reduced the weighted average contractual interest rate from 5.0% to 2.1%.

The Company considers a default of a TLM to occur when the borrower is 90 days past due following the modification or a foreclosure and repossession of the applicable collateral occurs. During the three and six months ended June 30, 2026 and June 30, 2025, the Company did not have any material loans that went into default that had been modified and designated as TLMs in the twelve-month period prior to the time of default.

The Company monitors the performance of TLMs to determine the effectiveness of the modifications. During the three and six months ended June 30, 2026 and June 30, 2025, the Company did not have any material loans that had been modified and designated as TLMs that were past due.

As of June 30, 2026 and December 31, 2025, there were no material unfunded commitments on loans modified and designated as TLMs.

Allowance for Credit Losses

The following table shows the ALLL activity by loan segment for the three and six months ended June 30, reflecting the changes made to the Company’s allowance methodology effective January 1, 2026 (dollars in thousands). See Note 1 “Summary of Significant Accounting Policies” in Part I, Item 1 of this Quarterly Report for additional information on the change in methodology:

Three Months Ended

Six Months Ended

2026

2026

CRE

Commercial and Industrial

Consumer

Total

CRE

Commercial and Industrial

Consumer

Total

Balance at beginning of period

$

171,900

$

58,697

$

60,503

$

291,100

$

152,477

$

80,336

$

62,295

$

295,108

Loans charged-off (1)

 

(908)

 

(1,650)

 

(755)

 

(3,313)

 

(908)

 

(3,848)

 

(1,458)

 

(6,214)

Recoveries credited to allowance

 

344

 

534

 

449

 

1,327

 

711

 

1,075

 

848

 

2,634

Provision (release) charged to operations

 

2,425

 

2,911

 

4,306

 

9,642

 

21,481

 

(17,071)

 

2,818

 

7,228

Balance at end of period

$

173,761

$

60,492

$

64,503

$

298,756

$

173,761

$

60,492

$

64,503

$

298,756

(1) In accordance with GAAP, amounts for the six months ended June 30, 2026, excluded $39.5 million of net charge-offs related to certain purchased credit deteriorated (“PCD”) loans that met the Company’s charge-off policy at the time of the acquisition. The amounts excluded for the six months ended June 30, 2026, reflect measurement period adjustments recorded in the first quarter of 2026 related to the Sandy Spring acquisition based on additional information and evidence obtained by the Company relating to events or circumstances existing at the acquisition date. As of March 31, 2026, the purchase accounting was finalized and no longer subject to change.

The following table shows the ALLL activity by loan segment for the three and six months ended June 30, reflecting the Company’s previous allowance methodology. See Note 1 “Summary of Significant Accounting Policies” in Part I, Item 1 of this Quarterly Report for additional information (dollars in thousands):

Three Months Ended

Six Months Ended

2025

2025

Commercial

Consumer

Total

Commercial

Consumer

Total

Balance at beginning of period

$

162,908

$

30,888

$

193,796

$

148,887

$

29,757

$

178,644

Initial allowance - PCD loans (1)

21,255

7,010

28,265

21,255

7,010

28,265

Loans charged-off (1)

 

(1,534)

 

(1,045)

 

(2,579)

 

(3,382)

 

(2,082)

 

(5,464)

Recoveries credited to allowance

 

1,545

 

368

 

1,913

 

1,775

 

745

 

2,520

Initial provision - non-PCD loans

64,740

24,798

89,538

64,740

24,798

89,538

Provision (release) charged to operations

 

8,489

 

(3,848)

 

4,641

 

24,128

 

(2,057)

 

22,071

Balance at end of period

$

257,403

$

58,171

$

315,574

$

257,403

$

58,171

$

315,574

(1) In accordance with GAAP, amounts for the three and six months ended June 30, 2025, excluded $34.5 million of net charge-offs related to certain PCD loans that met the Company’s charge-off policy at the time of the acquisition. The amounts excluded for the three and six months ended June 30, 2025, reflect measurement period adjustments recorded in the second quarter of 2025 related to the Sandy Spring acquisition based on additional information and evidence obtained by the Company relating to events or circumstances existing at the acquisition date.

Credit Quality Indicators

Credit quality indicators are used to help estimate the collectability of each loan class within the loan portfolio segments. For classes of loans within the CRE and Commercial and Industrial segments, the primary credit quality indicator used for evaluating credit quality and estimating the ALLL is risk rating categories of Pass (including Pass-Watch), Special Mention, Substandard, and Doubtful. For classes of loans within the Consumer segment, the primary credit quality indicator used for evaluating credit quality and estimating the ALLL is delinquency bands of current, 30-59, 60-89, 90+, and nonaccrual. While other credit quality indicators are evaluated and analyzed as part of the Company’s credit risk management activities, these indicators are primarily used in estimating the ALLL. The Company evaluates the credit risk of its loan portfolio on at least a quarterly basis.

Refer to Note 1 “Summary of Significant Accounting Policies” in the “Notes to the Consolidated Financial Statements” contained in Item 8 “Financial Statements and Supplementary Data” in the Company’s 2025 Form 10-K for additional information on the Company’s policies and for further information on the Company’s credit quality indicators.

CRE and Commercial and Industrial Loans

The Company uses a risk rating system as the primary credit quality indicator for classes of loans within the CRE and Commercial and Industrial segments. The Company defines pass loans as risk rated 1-5 and criticized loans as risk rated 6-9. See Note 4 “Loans and Allowance For Loan and Lease Losses” in the “Notes to the Consolidated Financial Statements” contained in Item 8 “Financial Statements and Supplementary Data” of the Company’s 2025 Form 10-K for information on the Company’s risk rating system.

The table below details the amortized cost and gross write-offs of the classes of loans within the CRE segment by risk level and year of origination as of June 30, reflecting the changes made to the Company’s allowance methodology effective January 1, 2026 (dollars in thousands):

2026

Term Loans Amortized Cost Basis by Origination Year

Revolving

2026

2025

2024

2023

2022

Prior

Loans

Total

Construction and Land Development

Pass

$

255,246

$

561,920

$

326,600

$

247,635

$

79,482

$

87,927

$

222,156

$

1,780,966

Watch

405

2,497

13,724

4,438

2,083

12,775

35,922

Special Mention

307

927

4,045

26,239

31,518

Substandard

1,152

2,432

1,325

598

5,304

10,811

Total Construction and Land Development

$

255,651

$

563,379

$

331,529

$

263,611

$

84,518

$

99,359

$

261,170

$

1,859,217

Current period gross write-off

$

$

$

$

$

$

$

$

CRE – Owner Occupied

Pass

$

247,990

$

418,944

$

275,978

$

288,096

$

475,101

$

2,156,954

$

48,255

$

3,911,318

Watch

966

8,688

17,334

29,851

22,732

102,922

1,178

183,671

Special Mention

6,833

2,254

11,483

8,696

76,965

3,724

109,955

Substandard

23,465

15,536

7,347

56,610

390

103,348

Total CRE – Owner Occupied

$

248,956

$

434,465

$

319,031

$

344,966

$

513,876

$

2,393,451

$

53,547

$

4,308,292

Current period gross write-off

$

$

$

$

$

$

(202)

$

$

(202)

CRE – Non-Owner Occupied

Pass

$

553,933

$

872,475

$

519,528

$

716,656

$

948,816

$

3,058,818

$

103,343

$

6,773,569

Watch

12,806

27,347

4,191

21,213

53,474

131,978

100

251,109

Special Mention

1,429

20,679

52,666

103,384

178,158

Substandard

1,891

5,540

3,138

90,150

100,719

Total CRE – Non-Owner Occupied

$

566,739

$

901,713

$

525,148

$

764,088

$

1,058,094

$

3,384,330

$

103,443

$

7,303,555

Current period gross write-off

$

$

(142)

$

$

(489)

$

$

$

$

(631)

Multifamily Real Estate

Pass

$

242,680

$

217,192

$

99,592

$

233,412

$

278,979

$

714,552

$

57,862

$

1,844,269

Watch

560

50,754

3,155

50,343

64,346

109,323

1,325

279,806

Special Mention

669

21,582

92,411

38,754

153,416

Substandard

732

3,547

59,131

88,454

151,864

Total Multifamily Real Estate

$

243,240

$

267,946

$

104,148

$

308,884

$

494,867

$

951,083

$

59,187

$

2,429,355

Current period gross write-off

$

$

$

$

$

$

(75)

$

$

(75)

Residential 1-4 Family – Commercial

Pass

$

49,596

$

56,981

$

49,509

$

71,277

$

169,283

$

518,183

$

5,673

$

920,502

Watch

25,277

2,169

1,262

6,180

15,461

3,263

53,612

Special Mention

1,662

1,205

387

16,728

19,982

Substandard

813

2,628

1,442

9,206

253

14,342

Total Residential 1-4 Family – Commercial

$

49,596

$

84,733

$

55,511

$

72,539

$

177,292

$

559,578

$

9,189

$

1,008,438

Current period gross write-off

$

$

$

$

$

$

$

$

Other Commercial (Farmland)

Pass

$

$

2,563

$

234

$

694

$

3,337

$

22,676

$

474

$

29,978

Watch

585

233

165

1,376

2,359

Special Mention

66

7,317

1,883

9,266

Substandard

818

18

836

Total Other Commercial (Farmland)

$

585

$

2,563

$

1,285

$

760

$

3,502

$

31,387

$

2,357

$

42,439

Current period gross write-off

$

$

$

$

$

$

$

$

Total CRE

Pass

$

1,349,445

$

2,130,075

$

1,271,441

$

1,557,770

$

1,954,998

$

6,559,110

$

437,763

$

15,260,602

Watch

15,322

112,066

29,579

116,393

151,335

363,143

18,641

806,479

Special Mention

8,802

5,557

54,737

154,160

247,193

31,846

502,295

Substandard

3,856

30,075

25,948

71,656

249,742

643

381,920

Total CRE

$

1,364,767

$

2,254,799

$

1,336,652

$

1,754,848

$

2,332,149

$

7,419,188

$

488,893

$

16,951,296

Total current period gross write-off

$

$

(142)

$

$

(489)

$

$

(277)

$

$

(908)

The table below details the amortized cost and gross write-offs of the classes of loans within the Commercial and Industrial segment by risk level and year of origination as of June 30, reflecting the changes made to the Company’s allowance methodology effective January 1, 2026 (dollars in thousands):

2026

Term Loans Amortized Cost Basis by Origination Year

Revolving

2026

2025

2024

2023

2022

Prior

Loans

Total

Commercial & Industrial

Pass

$

781,649

$

1,043,792

$

578,123

$

312,908

$

385,264

$

472,697

$

1,475,374

$

5,049,807

Watch

5,620

28,772

39,281

58,302

28,831

7,833

130,240

298,879

Special Mention

4,820

20,166

5,487

17,165

25,448

69,873

142,959

Substandard

6,331

13,345

30,833

19,812

15,750

51,164

137,235

Total Commercial & Industrial

$

787,269

$

1,083,715

$

650,915

$

407,530

$

451,072

$

521,728

$

1,726,651

$

5,628,880

Current period gross write-off

$

$

$

(398)

$

(562)

$

(172)

$

(1)

$

(362)

$

(1,495)

Other Commercial (Other)

Pass

$

189,957

$

273,555

$

215,760

$

144,679

$

130,480

$

308,027

$

260,202

$

1,522,660

Watch

10,339

15,545

8,578

10,491

24,613

687

70,253

Special Mention

496

496

Substandard

530

3,559

3,133

718

6,164

14,104

Total Other Commercial (Other)

$

200,296

$

289,630

$

224,338

$

158,729

$

158,226

$

309,432

$

266,862

$

1,607,513

Current period gross write-off

$

$

$

$

$

$

(2,353)

$

$

(2,353)

Total Commercial & Industrial

Pass

$

971,606

$

1,317,347

$

793,883

$

457,587

$

515,744

$

780,724

$

1,735,576

$

6,572,467

Watch

15,959

44,317

47,859

68,793

53,444

8,520

130,240

369,132

Special Mention

4,820

20,166

5,487

17,165

25,448

70,369

143,455

Substandard

6,861

13,345

34,392

22,945

16,468

57,328

151,339

Total Commercial & Industrial

$

987,565

$

1,373,345

$

875,253

$

566,259

$

609,298

$

831,160

$

1,993,513

$

7,236,393

Total current period gross write-off

$

$

$

(398)

$

(562)

$

(172)

$

(2,354)

$

(362)

$

(3,848)

The table below details the amortized cost and gross write-offs of the classes of loans within the Commercial segment by risk level and year of origination as of December 31, reflecting the Company’s previous allowance methodology (dollars in thousands):

2025

Term Loans Amortized Cost Basis by Origination Year

Revolving

2025

2024

2023

2022

2021

Prior

Loans

Total

Construction and Land Development

Pass

$

557,083

$

381,768

$

233,793

$

84,396

$

39,055

$

58,001

$

242,753

$

1,596,849

Watch

10,712

136

51

671

989

3,260

7,759

23,578

Special Mention

542

2,092

2,980

463

793

4,845

26,145

37,860

Substandard

319

547

74

135

2,519

4,500

8,094

Total Construction and Land Development

$

568,656

$

384,543

$

236,898

$

85,665

$

43,356

$

70,606

$

276,657

$

1,666,381

Current period gross write-off

$

$

$

$

$

(40)

$

(3)

$

$

(43)

CRE – Owner Occupied

Pass

$

442,571

$

305,006

$

298,355

$

497,750

$

500,885

$

1,823,826

$

53,556

$

3,921,949

Watch

4,532

14,892

31,258

17,474

12,006

77,890

2,121

160,173

Special Mention

6,962

7,435

6,210

10,907

6,604

77,134

1,275

116,527

Substandard

6,644

16,427

7,014

27,267

49,520

140

107,012

Doubtful

135

135

Total CRE – Owner Occupied

$

454,065

$

333,977

$

352,250

$

533,145

$

546,762

$

2,028,505

$

57,092

$

4,305,796

Current period gross write-off

$

$

$

$

$

$

(147)

$

$

(147)

CRE – Non-Owner Occupied

Pass

$

905,007

$

486,703

$

811,972

$

1,060,691

$

741,739

$

2,628,053

$

78,676

$

6,712,841

Watch

556

39,149

17,010

23,926

59,738

196

140,575

Special Mention

505

1,434

2,600

23,267

76,411

68,195

172,412

Substandard

6,264

38,108

1,138

107,153

24

152,687

Total CRE – Non-Owner Occupied

$

905,512

$

488,693

$

859,985

$

1,139,076

$

843,214

$

2,863,139

$

78,896

$

7,178,515

Current period gross write-off

$

$

$

$

$

$

(491)

$

$

(491)

Commercial & Industrial

Pass

$

1,125,728

$

730,095

$

446,849

$

487,440

$

251,752

$

351,402

$

1,344,042

$

4,737,308

Watch

16,322

35,316

13,751

39,156

8,963

21,615

121,435

256,558

Special Mention

6,978

16,326

5,861

8,117

4,029

5,914

60,923

108,148

Substandard

2,785

12,444

33,386

21,588

10,563

5,663

41,285

127,714

Total Commercial & Industrial

$

1,151,813

$

794,181

$

499,847

$

556,301

$

275,307

$

384,594

$

1,567,685

$

5,229,728

Current period gross write-off

$

$

(1,605)

$

(69)

$

(2,483)

$

(10)

$

(197)

$

(34,451)

$

(38,815)

Multifamily Real Estate

Pass

$

192,761

$

123,570

$

289,889

$

441,536

$

247,973

$

592,615

$

49,203

$

1,937,547

Watch

14,029

25,464

98,973

3,850

1,317

143,633

Special Mention

671

21,572

62,470

18,533

103,246

Substandard

2,372

729

71,278

37,422

74,668

47,355

233,824

Total Multifamily Real Estate

$

195,133

$

124,970

$

325,490

$

600,748

$

384,368

$

689,666

$

97,875

$

2,418,250

Current period gross write-off

$

$

$

$

$

$

(47)

$

$

(47)

Residential 1-4 Family – Commercial

Pass

$

93,538

$

70,435

$

82,732

$

198,071

$

172,024

$

408,213

$

4,255

$

1,029,268

Watch

2,975

2,533

1,558

6,193

3,887

11,349

2,431

30,926

Special Mention

2,404

1,277

1,209

860

17,009

22,759

Substandard

248

206

4,843

11,654

253

17,204

Total Residential 1-4 Family – Commercial

$

98,917

$

74,493

$

84,290

$

205,679

$

181,614

$

448,225

$

6,939

$

1,100,157

Current period gross write-off

$

$

$

$

$

$

(185)

$

$

(185)

Other Commercial

Pass

$

270,356

$

246,933

$

172,163

$

157,255

$

168,474

$

179,392

$

276,970

$

1,471,543

Watch

113

20,631

746

5,873

27,363

Special Mention

75

184

6,944

2,688

9,891

Substandard

556

4,519

3,040

1,552

35

90

9,792

Total Other Commercial

$

270,912

$

246,933

$

176,870

$

180,926

$

170,956

$

192,244

$

279,748

$

1,518,589

Current period gross write-off

$

$

$

(140)

$

(2,617)

$

$

(3,514)

$

$

(6,271)

Total Commercial

Pass

$

3,587,044

$

2,344,510

$

2,335,753

$

2,927,139

$

2,121,902

$

6,041,502

$

2,049,455

$

21,407,305

Watch

34,541

53,433

99,909

126,599

149,490

183,575

135,259

782,806

Special Mention

17,391

29,235

39,298

106,433

88,881

198,574

91,031

570,843

Substandard

6,032

20,612

60,670

141,369

85,304

253,193

89,147

656,327

Doubtful

135

135

Total Commercial

$

3,645,008

$

2,447,790

$

2,535,630

$

3,301,540

$

2,445,577

$

6,676,979

$

2,364,892

$

23,417,416

Total current period gross write-off

$

$

(1,605)

$

(209)

$

(5,100)

$

(50)

$

(4,584)

$

(34,451)

$

(45,999)

Consumer Loans

For Consumer loans, the Company evaluates credit quality based on the delinquency status of the loan. The following table details the amortized cost and gross write-offs of the classes of loans within the Consumer segment based on their delinquency status and year of origination as of June 30, (dollars in thousands):

2026

Term Loans Amortized Cost Basis by Origination Year

Revolving

2026

2025

2024

2023

2022

Prior

Loans

Total

Residential 1-4 Family – Consumer

Current

$

234,295

$

326,422

$

184,385

$

189,915

$

665,877

$

1,276,551

$

14,607

$

2,892,052

30-59 Days Past Due

36

540

164

778

39

1,557

60-89 Days Past Due

12

2,834

4,139

6,985

90+ Days Past Due

281

1,169

589

511

3,143

261

5,954

Nonaccrual

462

647

1,109

5,973

15,621

305

24,117

Total Residential 1-4 Family – Consumer

$

234,295

$

327,165

$

186,249

$

192,153

$

675,359

$

1,300,232

$

15,212

$

2,930,665

Current period gross write-off

$

$

$

$

(96)

$

$

(24)

$

(13)

$

(133)

Residential 1-4 Family – Revolving

Current

$

9,238

$

15,944

$

9,754

$

20,010

$

34,042

$

11,848

$

1,196,364

$

1,297,200

30-59 Days Past Due

32

93

24

4,148

4,297

60-89 Days Past Due

19

44

148

14

1,507

1,732

90+ Days Past Due

74

9

95

150

3,991

4,319

Nonaccrual

55

123

79

4,726

4,983

Total Residential 1-4 Family – Revolving

$

9,238

$

16,073

$

9,782

$

20,304

$

34,512

$

11,886

$

1,210,736

$

1,312,531

Current period gross write-off

$

$

$

$

$

$

$

(65)

$

(65)

Auto

Current

$

1,326

$

1,653

$

1,264

$

27,601

$

65,342

$

31,380

$

$

128,566

30-59 Days Past Due

10

282

1,008

553

1,853

60-89 Days Past Due

7

50

282

126

465

90+ Days Past Due

35

131

53

219

Nonaccrual

29

86

165

94

374

Total Auto

$

1,326

$

1,699

$

1,264

$

28,054

$

66,928

$

32,206

$

$

131,477

Current period gross write-off

$

$

(25)

$

$

(192)

$

(284)

$

(214)

$

$

(715)

Consumer

Current

$

8,312

$

11,040

$

5,819

$

3,510

$

3,734

$

27,092

$

50,723

$

110,230

30-59 Days Past Due

18

64

12

25

18

82

91

310

60-89 Days Past Due

3

36

26

4

25

217

9

320

90+ Days Past Due

22

5

3

3

33

Nonaccrual

12

4

16

Total Consumer

$

8,333

$

11,162

$

5,869

$

3,544

$

3,784

$

27,391

$

50,826

$

110,909

Current period gross write-off

$

(13)

$

(103)

$

(60)

$

(13)

$

(16)

$

(284)

$

(56)

$

(545)

Total Consumer

Current

$

253,171

$

355,059

$

201,222

$

241,036

$

768,995

$

1,346,871

$

1,261,694

$

4,428,048

30-59 Days Past Due

18

74

48

879

1,283

1,437

4,278

8,017

60-89 Days Past Due

3

43

57

98

3,289

4,496

1,516

9,502

90+ Days Past Due

377

1,178

724

795

3,196

4,255

10,525

Nonaccrual

546

659

1,318

6,221

15,715

5,031

29,490

Total Consumer

$

253,192

$

356,099

$

203,164

$

244,055

$

780,583

$

1,371,715

$

1,276,774

$

4,485,582

Total current period gross write-off

$

(13)

$

(128)

$

(60)

$

(301)

$

(300)

$

(522)

$

(134)

$

(1,458)

The following table details the amortized cost and gross write-offs of the classes of loans within the Consumer segment based on their delinquency status and year of origination as of December 31, (dollars in thousands):

2025

Term Loans Amortized Cost Basis by Origination Year

Revolving

2025

2024

2023

2022

2021

Prior

Loans

Total

Residential 1-4 Family – Consumer

Current

$

334,528

$

195,624

$

203,804

$

688,989

$

596,987

$

736,230

$

16,628

$

2,772,790

30-59 Days Past Due

393

77

2,773

2,865

1,600

10,029

174

17,911

60-89 Days Past Due

525

700

124

2,186

336

1,757

5,628

90+ Days Past Due

452

309

376

937

3,503

56

5,633

Nonaccrual

180

1,146

5,233

3,501

12,690

547

23,297

Total Residential 1-4 Family – Consumer

$

335,446

$

197,033

$

208,156

$

699,649

$

603,361

$

764,209

$

17,405

$

2,825,259

Current period gross write-off

$

$

$

$

(122)

$

$

(53)

$

$

(175)

Residential 1-4 Family – Revolving

Current

$

19,309

$

12,011

$

23,625

$

37,365

$

8,604

$

4,873

$

1,127,245

$

1,233,032

30-59 Days Past Due

21

110

104

43

3,716

3,994

60-89 Days Past Due

11

47

123

1,976

2,157

90+ Days Past Due

273

18

3,167

3,458

Nonaccrual

59

129

91

37

5,327

5,643

Total Residential 1-4 Family – Revolving

$

19,368

$

12,043

$

24,184

$

37,683

$

8,604

$

4,971

$

1,141,431

$

1,248,284

Current period gross write-off

$

$

$

$

$

$

$

(375)

$

(375)

Auto

Current

$

1,987

$

1,770

$

36,214

$

88,117

$

36,540

$

13,987

$

$

178,615

30-59 Days Past Due

52

635

1,624

737

284

3,332

60-89 Days Past Due

113

431

166

87

797

90+ Days Past Due

57

221

74

52

404

Nonaccrual

122

257

147

46

572

Total Auto

$

2,039

$

1,770

$

37,141

$

90,650

$

37,664

$

14,456

$

$

183,720

Current period gross write-off

$

(146)

$

$

(284)

$

(886)

$

(246)

$

(181)

$

$

(1,743)

Consumer

Current

$

14,244

$

8,307

$

4,691

$

5,986

$

4,856

$

25,883

$

56,839

$

120,806

30-59 Days Past Due

14

28

11

30

2

309

50

444

60-89 Days Past Due

30

25

19

21

1

69

6

171

90+ Days Past Due

4

16

1

16

8

10

55

Nonaccrual

2

8

2

12

Total Consumer

$

14,292

$

8,378

$

4,722

$

6,061

$

4,861

$

26,269

$

56,905

$

121,488

Current period gross write-off

$

(10)

$

(248)

$

(262)

$

(50)

$

(37)

$

(786)

$

(179)

$

(1,572)

Total Consumer

Current

$

370,068

$

217,712

$

268,334

$

820,457

$

646,987

$

780,973

$

1,200,712

$

4,305,243

30-59 Days Past Due

459

126

3,529

4,623

2,339

10,665

3,940

25,681

60-89 Days Past Due

555

736

303

2,761

503

1,913

1,982

8,753

90+ Days Past Due

4

468

640

613

1,011

3,581

3,233

9,550

Nonaccrual

59

182

1,397

5,589

3,650

12,773

5,874

29,524

Total Consumer

$

371,145

$

219,224

$

274,203

$

834,043

$

654,490

$

809,905

$

1,215,741

$

4,378,751

Total current period gross write-off

$

(156)

$

(248)

$

(546)

$

(1,058)

$

(283)

$

(1,020)

$

(554)

$

(3,865)

As of June 30, 2026 and December 31, 2025, the Company did not have any material revolving loans convert to term.