XML 32 R21.htm IDEA: XBRL DOCUMENT v3.8.0.1

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)

9 Months Ended

Sep. 30, 2017

Receivables [Abstract]

Summary of Loan Portfolio, Excluding Residential Loans Held for Sale, Broken Out by Classes

The following table presents the loan portfolio, excluding residential LHFS, broken out by classes at September 30, 2017 and December 31, 2016.

(Dollars in thousands)	September 30, 2017				December 31, 2016
Commercial real estate:
Owner-occupied	$	117,687			$	112,295
Non-owner occupied	231,111				206,358
Multi-family	52,118				47,681
Non-owner occupied residential	76,763				62,533
Acquisition and development:
1-4 family residential construction	10,214				4,663
Commercial and land development	24,219				26,085
Commercial and industrial	107,998				88,465
Municipal	50,533				53,741
Residential mortgage:
First lien	155,811				139,851
Home equity - term	12,506				14,248
Home equity - lines of credit	129,911				120,353
Installment and other loans	12,349				7,118
	$	981,220			$	883,391

Bank's Ratings Based on its Internal Risk Rating System

The following table summarizes the Company’s loan portfolio ratings based on its internal risk rating system at September 30, 2017 and December 31, 2016.

(Dollars in thousands)	Pass				Special Mention				Non-Impaired Substandard				Impaired - Substandard				Doubtful				Total
September 30, 2017
Commercial real estate:
Owner-occupied	$	113,565			$	421			$	2,848			$	853			$	0			$	117,687
Non-owner occupied	221,643				0				9,468				0				0				231,111
Multi-family	47,042				4,141				762				173				0				52,118
Non-owner occupied residential	74,214				1,045				1,102				402				0				76,763
Acquisition and development:
1-4 family residential construction	9,721				0				0				493				0				10,214
Commercial and land development	23,595				6				618				0				0				24,219
Commercial and industrial	105,352				2,253				27				366				0				107,998
Municipal	48,544				1,989				0				0				0				50,533
Residential mortgage:
First lien	152,169				0				0				3,642				0				155,811
Home equity - term	12,463				0				0				43				0				12,506
Home equity - lines of credit	129,314				80				60				457				0				129,911
Installment and other loans	12,337				0				0				12				0				12,349
	$	949,959			$	9,935			$	14,885			$	6,441			$	0			$	981,220
December 31, 2016
Commercial real estate:
Owner-occupied	$	103,652			$	5,422			$	2,151			$	1,070			$	0			$	112,295
Non-owner occupied	190,726				4,791				10,105				736				0				206,358
Multi-family	42,473				4,222				787				199				0				47,681
Non-owner occupied residential	59,982				949				1,150				452				0				62,533
Acquisition and development:
1-4 family residential construction	4,560				103				0				0				0				4,663
Commercial and land development	25,435				10				639				1				0				26,085
Commercial and industrial	87,588				251				32				594				0				88,465
Municipal	53,741				0				0				0				0				53,741
Residential mortgage:
First lien	135,558				0				0				4,293				0				139,851
Home equity - term	14,155				0				0				93				0				14,248
Home equity - lines of credit	119,681				82				61				529				0				120,353
Installment and other loans	7,112				0				0				6				0				7,118
	$	844,663			$	15,830			$	14,925			$	7,973			$	0			$	883,391

Impaired Loans by Class

The following table summarizes impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required as of September 30, 2017 and December 31, 2016. The recorded investment in loans excludes accrued interest receivable due to insignificance. Related allowances established generally pertain to those loans in which loan forbearance agreements were in the process of being negotiated or updated appraisals were pending, and the partial charge-off will be recorded when final information is received.

	Impaired Loans with a Specific Allowance												Impaired Loans with No Specific Allowance
(Dollars in thousands)	Recorded Investment (Book Balance)				Unpaid Principal Balance (Legal Balance)				Related Allowance				Recorded Investment (Book Balance)				Unpaid Principal Balance (Legal Balance)
September 30, 2017
Commercial real estate:
Owner-occupied	$	0			$	0			$	0			$	853			$	2,066
Multi-family	0				0				0				173				356
Non-owner occupied residential	0				0				0				402				680
Acquisition and development:
1-4 family residential construction	0				0				0				493				493
Commercial and industrial	0				0				0				366				504
Residential mortgage:
First lien	685				685				42				2,957				3,644
Home equity - term	0				0				0				43				48
Home equity - lines of credit	0				0				0				457				613
Installment and other loans	9				9				9				3				33
	$	694			$	694			$	51			$	5,747			$	8,437
December 31, 2016
Commercial real estate:
Owner-occupied	$	0			$	0			$	0			$	1,070			$	2,236
Non-owner occupied	0				0				0				736				1,323
Multi-family	0				0				0				199				368
Non-owner occupied residential	0				0				0				452				706
Acquisition and development:
Commercial and land development	0				0				0				1				16
Commercial and industrial	0				0				0				594				715
Residential mortgage:
First lien	643				643				43				3,650				4,399
Home equity - term	0				0				0				93				103
Home equity - lines of credit	0				0				0				529				659
Installment and other loans	0				0				0				6				34
	$	643			$	643			$	43			$	7,330			$	10,559

Average Recorded Investment in Impaired Loans and Related Interest Income

The following tables summarize the average recorded investment in impaired loans and related interest income recognized on loans deemed impaired for the three and nine months ended September 30, 2017 and 2016.

	2017								2016
(Dollars in thousands)	Average Impaired Balance				Interest Income Recognized				Average Impaired Balance				Interest Income Recognized
Three Months Ended September 30,
Commercial real estate:
Owner-occupied	$	882			$	0			$	1,650			$	0
Non-owner occupied	0				0				6,979				0
Multi-family	178				0				212				0
Non-owner occupied residential	409				0				525				0
Acquisition and development:
1-4 family residential construction	123				0				0				0
Commercial and land development	0				0				2				0
Commercial and industrial	378				0				494				0
Residential mortgage:
First lien	3,812				23				4,366				8
Home equity – term	34				0				95				0
Home equity - lines of credit	469				0				334				0
Installment and other loans	15				0				10				0
	$	6,300			$	23			$	14,667			$	8
Nine Months Ended September 30,
Commercial real estate:
Owner-occupied	$	984			$	5			$	1,891			$	0
Non-owner occupied	184				0				7,334				0
Multi-family	186				0				221				0
Non-owner occupied residential	427				0				700				0
Acquisition and development:
1-4 family residential construction	41				0				0				0
Commercial and land development	0				0				3				0
Commercial and industrial	431				0				577				0
Residential mortgage:
First lien	4,118				44				4,587				25
Home equity - term	69				0				98				0
Home equity - lines of credit	498				1				474				0
Installment and other loans	9				0				14				0
	$	6,947			$	50			$	15,899			$	25

Troubled Debt Restructurings

The following table presents impaired loans that are TDRs, with the recorded investment at September 30, 2017 and December 31, 2016.

	September 30, 2017							December 31, 2016
(Dollars in thousands)	Number of Contracts			Recorded Investment				Number of Contracts			Recorded Investment
Accruing:
Commercial real estate:
Owner-occupied	1			$	53			0			$	0
Residential mortgage:
First lien	11			1,109				8			896
Home equity - lines of credit	1			30				1			34
	13			1,192				9			930
Nonaccruing:
Commercial real estate:
Owner-occupied	1			59				0			0
Residential mortgage:
First lien	8			731				12			1,035
Installment and other loans	1			3				1			6
	10			793				13			1,041
	23			$	1,985			22			$	1,971

Number of Loans Modified and Their Pre-Modification and Post-Modification Investment Balances

The following table presents the number of loans modified, and their pre-modification and post-modification investment balances.

	2017											2016
(Dollars in thousands)	Number of Contracts			Pre- Modification Recorded Investment				Post Modification Recorded Investment				Number of Contracts			Pre- Modification Recorded Investment				Post Modification Recorded Investment
Three Months Ended September 30,
Commercial real estate:
Non-owner occupied	0			$	0			$	0			1			$	6,095			$	6,095
Nine Months Ended September 30,
Commercial real estate:
Owner-occupied	2			$	119			$	119			0			$	0			$	0
Non-owner occupied	0			0				0				1			6,095				6,095
Residential mortgage:
First lien	0			0				0				1			257				257
	2			$	119			$	119			2			$	6,352			$	6,352

Loan Portfolio Summarized by Aging Categories of Performing Loans and Nonaccrual Loans

The following table presents the classes of the loan portfolio summarized by aging categories of performing loans and nonaccrual loans at September 30, 2017 and December 31, 2016.

					Days Past Due
(Dollars in thousands)	Current				30-59				60-89				90+ (still accruing)				Total Past Due				Non- Accrual				Total Loans
September 30, 2017
Commercial real estate:
Owner-occupied	$	116,882			$	5			$	0			$	0			$	5			$	800			$	117,687
Non-owner occupied	231,111				0				0				0				0				0				231,111
Multi-family	51,945				0				0				0				0				173				52,118
Non-owner occupied residential	76,361				0				0				0				0				402				76,763
Acquisition and development:
1-4 family residential construction	9,721				0				0				0				0				493				10,214
Commercial and land development	24,219				0				0				0				0				0				24,219
Commercial and industrial	107,629				3				0				0				3				366				107,998
Municipal	50,533				0				0				0				0				0				50,533
Residential mortgage:
First lien	152,610				503				165				0				668				2,533				155,811
Home equity - term	12,447				16				0				0				16				43				12,506
Home equity - lines of credit	129,300				164				20				0				184				427				129,911
Installment and other loans	12,299				38				0				0				38				12				12,349
	$	975,057			$	729			$	185			$	0			$	914			$	5,249			$	981,220
December 31, 2016
Commercial real estate:
Owner-occupied	$	111,225			$	0			$	0			$	0			$	0			$	1,070			$	112,295
Non-owner occupied	205,622				0				0				0				0				736				206,358
Multi-family	47,482				0				0				0				0				199				47,681
Non-owner occupied residential	62,081				0				0				0				0				452				62,533
Acquisition and development:
1-4 family residential construction	4,548				115				0				0				115				0				4,663
Commercial and land development	26,084				0				0				0				0				1				26,085
Commercial and industrial	87,871				0				0				0				0				594				88,465
Municipal	53,741				0				0				0				0				0				53,741
Residential mortgage:
First lien	135,499				628				328				0				956				3,396				139,851
Home equity - term	14,155				0				0				0				0				93				14,248
Home equity - lines of credit	119,733				125				0				0				125				495				120,353
Installment and other loans	7,090				20				2				0				22				6				7,118
	$	875,131			$	888			$	330			$	0			$	1,218			$	7,042			$	883,391

Activity in Allowance for Loan Losses

The following table presents the activity in the ALL for the three and nine months ended September 30, 2017 and 2016.

	Commercial																				Consumer
(Dollars in thousands)	Commercial Real Estate				Acquisition and Development				Commercial and Industrial				Municipal				Total				Residential Mortgage				Installment and Other				Total				Unallocated				Total
Three Months Ended
September 30, 2017
Balance, beginning of period	$	6,777			$	579			$	1,291			$	117			$	8,764			$	3,386			$	131			$	3,517			$	470			$	12,751
Provision for loan losses	(102		)		(90		)		191				(12		)		(13		)		(12		)		74				62				51				100
Charge-offs	0				0				(30		)		0				(30		)		(54		)		(51		)		(105		)		0				(135		)
Recoveries	0				1				1				0				2				41				12				53				0				55
Balance, end of period	$	6,675			$	490			$	1,453			$	105			$	8,723			$	3,361			$	166			$	3,527			$	521			$	12,771
September 30, 2016
Balance, beginning of period	$	8,133			$	587			$	1,148			$	61			$	9,929			$	2,706			$	180			$	2,886			$	625			$	13,440
Provision for loan losses	215				89				76				(7		)		373				(119		)		(3		)		(122		)		(1		)		250
Charge-offs	0				0				0				0				0				(57		)		(47		)		(104		)		0				(104		)
Recoveries	124				0				2				0				126				96				42				138				0				264
Balance, end of period	$	8,472			$	676			$	1,226			$	54			$	10,428			$	2,626			$	172			$	2,798			$	624			$	13,850
Nine Months Ended
September 30, 2017
Balance, beginning of period	$	7,530			$	580			$	1,074			$	54			$	9,238			$	2,979			$	144			$	3,123			$	414			$	12,775
Provision for loan losses	(840		)		(93		)		458				51				(424		)		429				88				517				107				200
Charge-offs	(45		)		0				(85		)		0				(130		)		(105		)		(107		)		(212		)		0				(342		)
Recoveries	30				3				6				0				39				58				41				99				0				138
Balance, end of period	$	6,675			$	490			$	1,453			$	105			$	8,723			$	3,361			$	166			$	3,527			$	521			$	12,771
September 30, 2016
Balance, beginning of period	$	7,883			$	850			$	1,012			$	58			$	9,803			$	2,870			$	121			$	2,991			$	774			$	13,568
Provision for loan losses	236				(174		)		225				(4		)		283				(8		)		125				117				(150		)		250
Charge-offs	(26		)		0				(21		)		0				(47		)		(381		)		(159		)		(540		)		0				(587		)
Recoveries	379				0				10				0				389				145				85				230				0				619
Balance, end of period	$	8,472			$	676			$	1,226			$	54			$	10,428			$	2,626			$	172			$	2,798			$	624			$	13,850

Summary of Ending Loan Balances Individually Evaluated for Impairment Based on Loan Segment

The following table summarizes the ending loan balance individually evaluated for impairment based upon loan segment, as well as the related ALL allocation for each at September 30, 2017 and December 31, 2016:

	Commercial																				Consumer
(Dollars in thousands)	Commercial Real Estate				Acquisition and Development				Commercial and Industrial				Municipal				Total				Residential Mortgage				Installment and Other				Total				Unallocated				Total
September 30, 2017
Loans allocated by:
Individually evaluated for impairment	$	1,428			$	493			$	366			$	0			$	2,287			$	4,142			$	12			$	4,154			$	0			$	6,441
Collectively evaluated for impairment	476,251				33,940				107,632				50,533				668,356				294,086				12,337				306,423				0				974,779
	$	477,679			$	34,433			$	107,998			$	50,533			$	670,643			$	298,228			$	12,349			$	310,577			$	0			$	981,220
ALL allocated by:
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	42			$	9			$	51			$	0			$	51
Collectively evaluated for impairment	6,675				490				1,453				105				8,723				3,319				157				3,476				521				12,720
	$	6,675			$	490			$	1,453			$	105			$	8,723			$	3,361			$	166			$	3,527			$	521			$	12,771
December 31, 2016
Loans allocated by:
Individually evaluated for impairment	$	2,457			$	1			$	594			$	0			$	3,052			$	4,915			$	6			$	4,921			$	0			$	7,973
Collectively evaluated for impairment	426,410				30,747				87,871				53,741				598,769				269,537				7,112				276,649				0				875,418
	$	428,867			$	30,748			$	88,465			$	53,741			$	601,821			$	274,452			$	7,118			$	281,570			$	0			$	883,391
ALL allocated by:
Individually evaluated for impairment	$	0			$	0			$	0			$	0			$	0			$	43			$	0			$	43			$	0			$	43
Collectively evaluated for impairment	7,530				580				1,074				54				9,238				2,936				144				3,080				414				12,732
	$	7,530			$	580			$	1,074			$	54			$	9,238			$	2,979			$	144			$	3,123			$	414			$	12,775

X

- Definition

Impaired Financing Receivable Average Recorded Investment And Recognized Interest Income Table [Text Block]

+ References

No definition available.

+ Details

Name:	orrf_ImpairedFinancingReceivableAverageRecordedInvestmentAndRecognizedInterestIncomeTableTableTextBlock
Namespace Prefix:	orrf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule Of Allowance For Loan And Lease Losses Table [Text Block]

+ References

No definition available.

+ Details

Name:	orrf_ScheduleOfAllowanceForLoanAndLeaseLossesTableTextBlock
Namespace Prefix:	orrf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule Of Financing Receivable Modifications Table [Text Block]

+ References

No definition available.

+ Details

Name:	orrf_ScheduleOfFinancingReceivableModificationsTableTextBlock
Namespace Prefix:	orrf_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

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

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 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

Reference 2: 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=84173941&loc=SL6953659-111524

+ 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=84173941&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=84173941&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=84173941&loc=SL6953401-111524

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

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

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

+ Details

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