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Allowance for Loan Losses (Tables)
3 Months Ended
Mar. 31, 2019
Allowance for Loan Losses  
Schedule of changes in the allowance for loan losses by segment of loans based on method of impairment

Changes in the allowance for loan and lease losses by segment of loans based on method of impairment for the three months ended March 31, 2019, were as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Real Estate

 

Real Estate

 

Real Estate

 

 

 

 

 

 

Allowance for loan and lease losses:

   

Commercial

   

Leases

   

Commercial

   

Construction

   

Residential

   

HELOC

   

Other1

   

Total

Beginning balance

 

$

2,832

 

$

734

 

$

10,470

 

$

969

 

$

1,931

 

$

1,449

 

$

621

 

$

19,006

Charge-offs

 

 

12

 

 

 -

 

 

231

 

 

 -

 

 

18

 

 

 -

 

 

84

 

 

345

Recoveries

 

 

30

 

 

 -

 

 

23

 

 

(1)

 

 

50

 

 

46

 

 

57

 

 

205

Provision (Release)

 

 

202

 

 

71

 

 

(242)

 

 

(168)

 

 

(7)

 

 

(170)

 

 

764

 

 

450

Ending balance

 

$

3,052

 

$

805

 

$

10,020

 

$

800

 

$

1,956

 

$

1,325

 

$

1,358

 

$

19,316

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ending balance: Individually evaluated for impairment

 

$

 -

 

$

 -

 

$

93

 

$

 -

 

$

46

 

$

71

 

$

12

 

$

222

Ending balance: Collectively evaluated for impairment

 

 

3,052

 

 

805

 

 

9,927

 

 

800

 

 

1,910

 

 

1,254

 

 

1,346

 

 

19,094

Ending balance: Acquired and accounted for ASC 310-30

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

 

 

 -

Total ending allowance balance

 

$

3,052

 

$

805

 

$

10,020

 

$

800

 

$

1,956

 

$

1,325

 

$

1,358

 

$

19,316

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loans:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ending balance: Individually evaluated for Impairment

 

$

 -

 

$

114

 

$

9,004

 

$

103

 

$

8,190

 

$

2,384

 

$

28

 

$

19,823

Ending balance: Collectively evaluated for impairment

 

 

324,450

 

 

87,616

 

 

826,900

 

 

94,684

 

 

391,676

 

 

131,475

 

 

15,671

 

 

1,872,472

Ending balance: Acquired and accounted for ASC 310-30

 

 

 -

 

 

 -

 

 

4,102

 

 

710

 

 

6,039

 

 

 -

 

 

 -

 

 

10,851

Total ending loans balance

 

$

324,450

 

$

87,730

 

$

840,006

 

$

95,497

 

$

405,905

 

$

133,859

 

$

15,699

 

$

1,903,146

 

1 The “Other” class includes consumer, overdrafts and net deferred costs.

 

Changes in the allowance for loan and lease losses by segment of loans based on method of impairment for three months ended March 31, 2018, were as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Real Estate

 

Real Estate

 

Real Estate

 

 

 

 

 

 

Allowance for loan and lease losses:

   

Commercial

   

Leases

   

Commercial

   

Construction

   

Residential

   

HELOC

   

Other1

   

Total

Beginning balance

 

$

2,453

 

$

692

 

$

9,522

 

$

923

 

$

1,846

 

$

1,446

 

$

579

 

$

17,461

Charge-offs

 

 

16

 

 

 5

 

 

(96)

 

 

(16)

 

 

(60)

 

 

27

 

 

99

 

 

(25)

Recoveries

 

 

17

 

 

 -

 

 

367

 

 

 3

 

 

911

 

 

47

 

 

79

 

 

1,424

Provision (Release)

 

 

150

 

 

(70)

 

 

(420)

 

 

201

 

 

(963)

 

 

69

 

 

311

 

 

(722)

Ending balance

 

$

2,604

 

$

617

 

$

9,565

 

$

1,143

 

$

1,854

 

$

1,535

 

$

870

 

$

18,188

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ending balance: Individually evaluated for impairment

 

$

 -

 

$

 -

 

$

503

 

$

 -

 

$

85

 

$

 -

 

$

 -

 

$

588

Ending balance: Collectively evaluated for impairment

 

 

2,604

 

 

617

 

 

9,062

 

 

1,143

 

 

1,769

 

 

1,535

 

 

870

 

 

17,600

Total ending allowance balance

 

$

2,604

 

$

617

 

$

9,565

 

$

1,143

 

$

1,854

 

$

1,535

 

$

870

 

$

18,188

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loans:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ending balance: Individually evaluated for impairment

 

$

 -

 

$

 -

 

$

4,740

 

$

197

 

$

10,008

 

$

2,268

 

$

17

 

$

17,230

Ending balance: Collectively evaluated for impairment

 

 

281,134

 

 

66,344

 

 

708,682

 

 

91,282

 

 

299,368

 

 

126,966

 

 

10,806

 

 

1,584,582

Total ending loan balance

 

$

281,134

 

$

66,344

 

$

713,422

 

$

91,479

 

$

309,376

 

$

129,234

 

$

10,823

 

$

1,601,812