XML 38 R30.htm IDEA: XBRL DOCUMENT v2.4.0.8

Non-performing Loans and Impaired Loans (Tables)

9 Months Ended

Sep. 30, 2014

Text Block [Abstract]

Non-accrual, Loans Past Due Over 90 Days Still on Accrual, and Troubled Debt Restructured ("TDRs") by Class of Loans

The following table presents the non-accrual, loans past due over 90 days still on accrual, and troubled debt restructured (“TDRs”) by class of loans:

September 30, 2014		Non-accrual				Loans Past Due Over 90 Days Still Accruing				Non- Performing TDRs				Performing TDRs				Total Non- Performing Loans
Commercial
Owner occupied real estate		$	2,715			$	—			$	—			$	781			$	3,496
Non owner occupied real estate			2,591				—				—				1,563				4,154
Residential development			—				—				—				—				—
Development & Spec Land Loans			—				—				—				—				—
Commercial and industrial			547				—				—				1,125				1,672
Total commercial			5,853				—				—				3,469				9,322
Real estate
Residential mortgage			2,471				—				—				—				2,471
Residential construction			—				—				—				—				—
Mortgage warehouse			—				—				—				—				—
Total real estate			2,471				—				—				—				2,471
Consumer
Direct Installment			259				3				—				—				262
Direct Installment Purchased			—				—				—				—				—
Indirect Installment			539				59				—				—				598
Home Equity			1,706				—				—				—				1,706
Total Consumer			2,504				62				—				—				2,566
Total		$	10,828			$	62			$	—			$	3,469			$	14,359

December 31, 2013		Non-accrual				Loans Past Due Over 90 Days Still Accruing				Non- Performing TDRs				Performing TDRs				Total Non- Performing Loans
Commercial
Owner occupied real estate		$	293			$	—			$	222			$	778			$	1,293
Non owner occupied real estate			2,289				45				1,117				518				3,969
Residential development			—				—				—				—				—
Development & Spec Land Loans			182				—				—				—				182
Commercial and industrial			1,250				—				777				—				2,027
Total commercial			4,014				45				2,116				1,296				7,471
Real estate
Residential mortgage			2,459				2				719				2,686				5,866
Residential construction			—				—				280				—				280
Mortgage warehouse			—				—				—				—				—
Total real estate			2,459				2				999				2,686				6,146
Consumer
Direct Installment			202				—				—				—				202
Direct Installment Purchased			—				—				—				—				—
Indirect Installment			531				2				—				—				533
Home Equity			2,542				—				311				1,072				3,925
Total Consumer			3,275				2				311				1,072				4,660
Total		$	9,748			$	49			$	3,426			$	5,054			$	18,277

Loans Transferred and Classified as Troubled Debt Restructured Loans

Loans transferred and classified as troubled debt restructuring during the three and nine months ended September 30, 2014 and 2013, segregated by class, are shown in the table below.

		Three Months Ending								Three Months Ending								Nine Months Ending								Nine Months Ending
		September 30, 2014								September 30, 2013								September 30, 2014								September 30, 2013
		Number of Defaults				Unpaid Principal Balance				Number of Defaults				Unpaid Principal Balance				Number of Defaults				Unpaid Principal Balance				Number of Defaults				Unpaid Principal Balance
Commercial
Owner occupied real estate			—			$	—				—			$	—				—			$	—				—			$	—
Non owner occupied real estate			—				—				—				—				—				—				—				—
Residential development			—				—				—				—				—				—				—				—
Development & Spec Land Loans			—				—				—				—				—				—				—				—
Commercial and industrial			—				—				—				—				2				362				—				—
Total commercial			—				—				—				—				2				362				—				—
Real estate
Residential mortgage			1				98				2				368				2				322				5				758
Residential construction			—				—				—				—				—				—				—				—
Mortgage warehouse			—				—				—				—				—				—				—				—
Total real estate			1				98				2				368				2				322				5				758
Consumer
Direct Installment			—				—				—				—				—				—				—				—
Direct Installment Purchased			—				—				—				—				—				—				—				—
Indirect Installment			—				—				—				—				—				—				—				—
Home Equity			1				163				1				997				3				358				1				997
Total Consumer			1				163				1				997				3				358				1				997
			—				—												—				—
Total			2			$	261				3			$	1,365				7			$	1,042				6			$	1,755

Troubled debt restructured loans which had payment defaults during the three and nine months ended September 30, 2014 and 2013, segregated by class, are shown in the table below. Default occurs when a loan is 90 days or more past due or has been transferred to non-accrual.

		Three Months Ending								Three Months Ending								Nine Months Ending								Nine Months Ending
		September 30, 2014								September 30, 2013								September 30, 2014								September 30, 2013
		Number of Defaults				Unpaid Principal Balance				Number of Defaults				Unpaid Principal Balance				Number of Defaults				Unpaid Principal Balance				Number of Defaults				Unpaid Principal Balance
Commercial
Owner occupied real estate			—			$	—				—			$	—				—			$	—				—			$	—
Non owner occupied real estate			—				—				—				—				—				—				—				—
Residential development			—				—				—				—				—				—				—				—
Development & Spec Land Loans			—				—				—				—				—				—				—				—
Commercial and industrial			—				—				—				—				2				362				—				—
Total commercial			—				—				—				—				2				362				—				—
Real estate
Residential mortgage			1				98				—				—				2				246				3				239
Residential construction			—				—				—				—				—				—				—				—
Mortgage warehouse			—				—				—				—				—				—				—				—
Total real estate			1				98				—				—				2				246				3				239
Consumer
Direct Installment			—				—				—				—				—				—				—				—
Direct Installment Purchased			—				—				—				—				—				—				—				—
Indirect Installment			—				—				—				—				—				—				—				—
Home Equity			1				163				1				997				3				358				1				997
Total Consumer			1				163				1				997				3				358				1				997
			—				—												—				—
Total			2			$	261				1			$	997				7			$	966				4			$	1,236

Commercial Loans Individually Evaluated for Impairment by Class of Loans

The following table presents commercial loans individually evaluated for impairment by class of loan:

														Three Months Ending								Nine Months Ending
September 30, 2014		Unpaid Principal Balance				Recorded Investment				Allowance For Loan Loss Allocated				Average Balance in Impaired Loans				Cash/Accrual Interest Income Recognized				Average Balance in Impaired Loans				Cash/Accrual Interest Income Recognized
With no recorded allowance
Commercial
Owner occupied real estate		$	2,851			$	2,854			$	—			$	2,126			$	85			$	1,525			$	129
Non owner occupied real estate			3,232				3,235				—				3,257				43				3,274				141
Residential development			—				—				—				—				—				—				—
Development & Spec Land Loans			—				—				—				—				—				—				—
Commercial and industrial			281				281				—				367				—				433				—
Total commercial			6,364				6,370				—				5,750				128				5,232				270
With an allowance recorded
Commercial
Owner occupied real estate			403				403				13				406				—				274				6
Non owner occupied real estate			333				333				150				335				—				343				—
Residential development			—				—				—				—				—				—				—
Development & Spec Land Loans			—				—				—				—				—				—				—
Commercial and industrial			1,391				1,391				1,012				1,560				—				1,567				2
Total commercial			2,127				2,127				1,175				2,301				—				2,184				8
Total		$	8,491			$	8,497			$	1,175			$	8,051			$	128			$	7,416			$	278

														Three Months Ending								Nine Months Ending
September 30, 2013		Unpaid Principal Balance				Recorded Investment				Allowance For Loan Loss Allocated				Average Balance in Impaired Loans				Cash/Accrual Interest Income Recognized				Average Balance in Impaired Loans				Cash/Accrual Interest Income Recognized
With no recorded allowance
Commercial
Owner occupied real estate		$	1,329			$	1,331			$	—			$	1,959			$	16			$	2,685			$	43
Non owner occupied real estate			3,167				3,170				—				3,814				8				3,298				21
Residential development			—				—				—				—				—				—				—
Development & Spec Land Loans			21				21				—				24				—				25				—
Commercial and industrial			546				561				—				1,297				—				1,311				—
Total commercial			5,063				5,083				—				7,094				24				7,319				64
With an allowance recorded
Commercial
Owner occupied real estate			—				—				—				(1	)			—				—				—
Non owner occupied real estate			487				487				302				491				—				502				—
Residential development			—				—				—				—				—				—				—
Development & Spec Land Loans			149				149				48				173				—				165				—
Commercial and industrial			2,188				2,200				966				2,379				—				1,808				23
Total commercial			2,824				2,836				1,316				3,042				—				2,475				23
Total		$	7,887			$	7,919			$	1,316			$	10,136			$	24			$	9,794			$	87

Payment Status by Class of Loan

The following table presents the payment status by class of loan:

September 30, 2014		30 - 59 Days Past Due				60 - 89 Days Past Due				Greater than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial
Owner occupied real estate		$	338			$	—			$	—			$	338			$	232,731			$	233,069
Non owner occupied real estate			—				—				—				—				298,408				298,408
Residential development			—				—				—				—				1,289				1,289
Development & Spec Land Loans			—				—				—				—				12,574				12,574
Commercial and industrial			134				—				—				134				130,548				130,682
Total commercial			472				—				—				472				675,550				676,022
Real estate
Residential mortgage			491				183				—				674				239,315				239,989
Residential construction			—				—				—				—				11,122				11,122
Mortgage warehouse			—				—				—				—				105,133				105,133
Total real estate			491				183				—				674				355,570				356,244
Consumer
Direct Installment			139				32				3				174				36,546				36,720
Direct Installment Purchased			—				—				—				—				236				236
Indirect Installment			986				273				59				1,318				137,820				139,138
Home Equity			665				69				—				734				132,456				133,190
Total consumer			1,790				374				62				2,226				307,058				309,284
Total		$	2,753			$	557			$	62			$	3,372			$	1,338,178			$	1,341,550
Percentage of total loans			0.21	%			0.04	%			0.00	%			0.25	%			99.75	%

December 31, 2013		30 - 59 Days Past Due				60 - 89 Days Past Due				Greater than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial
Owner occupied real estate		$	341			$	—			$	—			$	341			$	155,921			$	156,262
Non owner occupied real estate			424				—				45				469				224,244				224,713
Residential development			—				—				—				—				400				400
Development & Spec Land Loans			—				—				—				—				21,289				21,289
Commercial and industrial			—				—				—				—				101,920				101,920
Total commercial			765				—				45				810				503,774				504,584
Real estate
Residential mortgage			445				87				2				534				175,534				176,068
Residential construction			—				—				—				—				9,508				9,508
Mortgage warehouse			—				—				—				—				98,156				98,156
Total real estate			445				87				2				534				283,198				283,732
Consumer
Direct Installment			120				24				—				144				29,839				29,983
Direct Installment Purchased			—				—				—				—				294				294
Indirect Installment			1,011				175				2				1,188				130,196				131,384
Home Equity			767				58				—				825				117,133				117,958
Total consumer			1,898				257				2				2,157				277,462				279,619
Total		$	3,108			$	344			$	49			$	3,501			$	1,064,434			$	1,067,935
Percentage of total loans			0.29	%			0.03	%			0.00	%			0.33	%			99.67	%

Loans by Credit Grades

The following table presents loans by credit grades.

September 30, 2014		Pass				Special Mention				Substandard				Doubtful				Total
Commercial
Owner occupied real estate		$	221,514			$	4,753			$	6,802			$	—			$	233,069
Non owner occupied real estate			278,452				6,668				13,288				—				298,408
Residential development			1,030				259				—				—				1,289
Development & Spec Land Loans			11,379				82				1,113				—				12,574
Commercial and industrial			125,423				1,906				3,353				—				130,682
Total commercial			637,798				13,668				24,556				—				676,022
Real estate
Residential mortgage			237,518				—				2,471				—				239,989
Residential construction			11,122				—				—				—				11,122
Mortgage warehouse			105,133				—				—				—				105,133
Total real estate			353,773				—				2,471				—				356,244
Consumer
Direct Installment			36,458				—				262				—				36,720
Direct Installment Purchased			236				—				—				—				236
Indirect Installment			138,540				—				598				—				139,138
Home Equity			131,484				—				1,706				—				133,190
Total Consumer			306,718				—				2,566				—				309,284
Total		$	1,298,289			$	13,668			$	29,593			$	—			$	1,341,550
Percentage of total loans			96.78	%			1.02	%			2.21	%			0.00	%
December 31, 2013		Pass				Special Mention				Substandard				Doubtful				Total
Commercial
Owner occupied real estate		$	146,085			$	2,231			$	7,946			$	—			$	156,262
Non owner occupied real estate			208,625				5,047				11,041				—				224,713
Residential development			400				—				—				—				400
Development & Spec Land Loans			19,858				91				1,340				—				21,289
Commercial and industrial			91,852				6,492				3,576				—				101,920
Total commercial			466,820				13,861				23,903				—				504,584
Real estate
Residential mortgage			170,202				—				5,866				—				176,068
Residential construction			9,228				—				280				—				9,508
Mortgage warehouse			98,156				—				—				—				98,156
Total real estate			277,586				—				6,146				—				283,732
Consumer
Direct Installment			29,781				—				202				—				29,983
Direct Installment Purchased			294				—				—				—				294
Indirect Installment			130,851				—				533				—				131,384
Home Equity			114,033				—				3,925				—				117,958
Total Consumer			274,959				—				4,660				—				279,619
Total		$	1,019,365			$	13,861			$	34,709			$	—			$	1,067,935
Percentage of total loans			95.45	%			1.30	%			3.25	%			0.00	%

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953659-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of troubled debt restructurings in the periods following the restructuring, including: (1) a description of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; (2) the dollar amount of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; and (3) a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 60

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6402221&loc=d3e15765-112638

+ Details

Name:	us-gaap_ScheduleOfDebtorTroubledDebtRestructuringSubsequentPeriodsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_TextBlockAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration