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LOANS AND ALLOWANCE FOR CREDIT LOSSES | 12 Months Ended
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Dec. 31, 2012
Receivables [Abstract] |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 3. LOANS AND ALLOWANCE FOR CREDIT LOSSES The Company makes residential mortgage, commercial and consumer loans to customers primarily in Talbot County, Queen Anne’s County, Kent County, Caroline County and Dorchester County in Maryland and in Kent County, Delaware. The following table provides information about the principal classes of the loan portfolio at December 31, 2012 and 2011.
(Dollars in thousands) |  | 2012 |  |  | 2011 |
Construction |  | $ | 108,051 |  |  | $ | 119,883 |
Residential real estate |  |  | 288,011 |  |  |  | 321,604 |
Commercial real estate |  |  | 314,941 |  |  |  | 315,439 |
Commercial |  |  | 60,786 |  |  |  | 69,485 |
Consumer |  |  | 13,293 |  |  |  | 14,639 |
Total loans |  |  | 785,082 |  |  |  | 841,050 |
Allowance for credit losses |  |  | (15,991 | ) |  |  | (14,288 | )
Total loans, net |  | $ | 769,091 |  |  | $ | 826,762 |
In the normal course of banking business, loans are made to officers and directors and their affiliated interests. These loans are made on substantially the same terms and conditions as those prevailing at the time for comparable transactions with persons who are not related to the Company and are not considered to involve more than the normal risk of collectibility. As of December 31, 2012 and 2011, such loans outstanding, both direct and indirect (including guarantees), to directors, their associates and policy-making officers, totaled approximately $26.0 million and $22.4 million, respectively. During 2012 and 2011, loan additions were approximately $9.7 million and $4.4 million, respectively, and loan repayments were approximately $6.1 million and $2.0 million, respectively. The following tables include impairment information relating to loans and the allowance for credit losses as of December 31, 2012 and 2011.
(Dollars in thousands) |  | Construction |  |  | Residential real estate |  |  | Commercial real estate |  |  | Commercial |  |  | Consumer |  |  | Unallocated |  |  | Total |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 37,029 |  |  | $ | 18,549 |  |  | $ | 32,447 |  |  | $ | 715 |  |  | $ | 87 |  |  | $ | - |  |  | $ | 88,827 |
Loans collectively evaluated for impairment |  |  | 71,022 |  |  |  | 269,462 |  |  |  | 282,494 |  |  |  | 60,071 |  |  |  | 13,206 |  |  |  | - |  |  |  | 696,255 |
Total loans |  | $ | 108,051 |  |  | $ | 288,011 |  |  | $ | 314,941 |  |  | $ | 60,786 |  |  | $ | 13,293 |  |  | $ | - |  |  | $ | 785,082 |
Allowance for credit losses allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 941 |  |  | $ | 598 |  |  | $ | 614 |  |  | $ | - |  |  | $ | 48 |  |  | $ | - |  |  | $ | 2,201 |
Loans collectively evaluated for impairment |  |  | 3,446 |  |  |  | 4,596 |  |  |  | 3,520 |  |  |  | 1,682 |  |  |  | 359 |  |  |  | 187 |  |  |  | 13,790 |
Total allowance for credit losses |  | $ | 4,387 |  |  | $ | 5,194 |  |  | $ | 4,134 |  |  | $ | 1,682 |  |  | $ | 407 |  |  | $ | 187 |  |  | $ | 15,991 |
(Dollars in thousands) |  | Construction |  |  | Residential real estate |  |  | Commercial real estate |  |  | Commercial |  |  | Consumer |  |  | Unallocated |  |  | Total |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 27,336 |  |  | $ | 23,898 |  |  | $ | 23,578 |  |  | $ | 1,738 |  |  | $ | 28 |  |  | $ | - |  |  | $ | 76,578 |
Loans collectively evaluated for impairment |  |  | 92,547 |  |  |  | 297,706 |  |  |  | 291,861 |  |  |  | 67,747 |  |  |  | 14,611 |  |  |  | - |  |  |  | 764,472 |
Total loans |  | $ | 119,883 |  |  | $ | 321,604 |  |  | $ | 315,439 |  |  | $ | 69,485 |  |  | $ | 14,639 |  |  | $ | - |  |  | $ | 841,050 |
Allowance for credit losses allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 170 |  |  | $ | 1,296 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1,466 |
Loans collectively evaluated for impairment |  |  | 3,575 |  |  |  | 3,718 |  |  |  | 3,415 |  |  |  | 1,498 |  |  |  | 594 |  |  |  | 22 |  |  |  | 12,822 |
Total allowance for credit losses |  | $ | 3,745 |  |  | $ | 5,014 |  |  | $ | 3,415 |  |  | $ | 1,498 |  |  | $ | 594 |  |  | $ | 22 |  |  | $ | 14,288 |
The following tables provide information on impaired loans and any related allowance by loan class as of December 31, 2012 and 2011. The difference between the unpaid principal balance and the recorded investment is the amount of partial charge-offs that have been taken.
(Dollars in thousands) |  | Unpaid principal balance |  |  | Recorded investment with no allowance |  |  | Recorded investment with an allowance |  |  | Related allowance |  |  | Average recorded investment |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired nonaccrual loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 14,288 |  |  | $ | 3,371 |  |  | $ | 6,323 |  |  | $ | 941 |  |  | $ | 12,428 |
Residential real estate |  |  | 17,975 |  |  |  | 9,469 |  |  |  | 2,063 |  |  |  | 598 |  |  |  | 17,472 |
Commercial real estate |  |  | 19,515 |  |  |  | 11,838 |  |  |  | 2,729 |  |  |  | 614 |  |  |  | 12,975 |
Commercial |  |  | 1,556 |  |  |  | 594 |  |  |  | - |  |  |  | - |  |  |  | 1,538 |
Consumer |  |  | 92 |  |  |  | 39 |  |  |  | 48 |  |  |  | 48 |  |  |  | 55 |
Total |  |  | 53,426 |  |  |  | 25,311 |  |  |  | 11,163 |  |  |  | 2,201 |  |  |  | 44,468 |
Impaired accruing restructured loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 27,335 |  |  |  | 27,335 |  |  |  | - |  |  |  | - |  |  |  | 21,193 |
Residential real estate |  |  | 7,017 |  |  |  | 7,017 |  |  |  | - |  |  |  | - |  |  |  | 5,064 |
Commercial real estate |  |  | 17,880 |  |  |  | 17,880 |  |  |  | - |  |  |  | - |  |  |  | 16,252 |
Commercial |  |  | 121 |  |  |  | 121 |  |  |  | - |  |  |  | - |  |  |  | 87 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 52,353 |  |  |  | 52,353 |  |  |  | - |  |  |  | - |  |  |  | 42,596 |
Total impaired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 41,623 |  |  |  | 30,706 |  |  |  | 6,323 |  |  |  | 941 |  |  |  | 33,621 |
Residential real estate |  |  | 24,992 |  |  |  | 16,486 |  |  |  | 2,063 |  |  |  | 598 |  |  |  | 22,536 |
Commercial real estate |  |  | 37,395 |  |  |  | 29,718 |  |  |  | 2,729 |  |  |  | 614 |  |  |  | 29,227 |
Commercial |  |  | 1,677 |  |  |  | 715 |  |  |  | - |  |  |  | - |  |  |  | 1,625 |
Consumer |  |  | 92 |  |  |  | 39 |  |  |  | 48 |  |  |  | 48 |  |  |  | 55 |
Total |  | $ | 105,779 |  |  | $ | 77,664 |  |  | $ | 11,163 |  |  | $ | 2,201 |  |  | $ | 87,064 |
(Dollars in thousands) |  | Unpaid principal balance |  |  | Recorded investment with no allowance |  |  | Recorded investment with an allowance |  |  | Related allowance |  |  | Average recorded investment |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired nonaccrual loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 22,883 |  |  | $ | 14,005 |  |  | $ | 1,550 |  |  | $ | 170 |  |  | $ | 16,555 |
Residential real estate |  |  | 22,431 |  |  |  | 16,925 |  |  |  | 3,181 |  |  |  | 1,296 |  |  |  | 15,430 |
Commercial real estate |  |  | 17,372 |  |  |  | 14,012 |  |  |  | - |  |  |  | - |  |  |  | 14,624 |
Commercial |  |  | 2,119 |  |  |  | 1,669 |  |  |  | - |  |  |  | - |  |  |  | 2,539 |
Consumer |  |  | 30 |  |  |  | 28 |  |  |  | - |  |  |  | - |  |  |  | 32 |
Total |  |  | 64,835 |  |  |  | 46,639 |  |  |  | 4,731 |  |  |  | 1,466 |  |  |  | 49,180 |
Impaired accruing restructured loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 11,781 |  |  |  | 11,781 |  |  |  | - |  |  |  | - |  |  |  | 10,663 |
Residential real estate |  |  | 3,792 |  |  |  | 3,792 |  |  |  | - |  |  |  | - |  |  |  | 6,093 |
Commercial real estate |  |  | 9,566 |  |  |  | 9,566 |  |  |  | - |  |  |  | - |  |  |  | 7,960 |
Commercial |  |  | 69 |  |  |  | 69 |  |  |  | - |  |  |  | - |  |  |  | 111 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 25,208 |  |  |  | 25,208 |  |  |  | - |  |  |  | - |  |  |  | 24,827 |
Total impaired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 34,664 |  |  |  | 25,786 |  |  |  | 1,550 |  |  |  | 170 |  |  |  | 27,218 |
Residential real estate |  |  | 26,223 |  |  |  | 20,717 |  |  |  | 3,181 |  |  |  | 1,296 |  |  |  | 21,523 |
Commercial real estate |  |  | 26,938 |  |  |  | 23,578 |  |  |  | - |  |  |  | - |  |  |  | 22,584 |
Commercial |  |  | 2,188 |  |  |  | 1,738 |  |  |  | - |  |  |  | - |  |  |  | 2,650 |
Consumer |  |  | 30 |  |  |  | 28 |  |  |  | - |  |  |  | - |  |  |  | 32 |
Total |  | $ | 90,043 |  |  | $ | 71,847 |  |  | $ | 4,731 |  |  | $ | 1,466 |  |  | $ | 74,007 |
The following tables provide information on troubled debt restructurings by loan class as of December 31, 2012 and 2011. The amounts include nonaccrual troubled debt restructurings.
(Dollars in thousands) |  | Number of contracts |  |  | Premodification outstanding recorded investment |  |  | Postmodification outstanding recorded investment |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 18 |  |  | $ | 33,174 |  |  | $ | 28,782 |
Residential real estate |  |  | 32 |  |  |  | 15,659 |  |  |  | 9,187 |
Commercial real estate |  |  | 22 |  |  |  | 24,673 |  |  |  | 20,478 |
Commercial |  |  | 3 |  |  |  | 150 |  |  |  | 121 |
Consumer |  |  | 1 |  |  |  | 30 |  |  |  | 27 |
Total |  |  | 76 |  |  | $ | 73,686 |  |  | $ | 58,595 |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 9 |  |  | $ | 12,981 |  |  | $ | 12,539 |
Residential real estate |  |  | 20 |  |  |  | 11,471 |  |  |  | 10,359 |
Commercial real estate |  |  | 20 |  |  |  | 15,874 |  |  |  | 14,175 |
Commercial |  |  | 1 |  |  |  | 69 |  |  |  | 69 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
Total |  |  | 50 |  |  | $ | 40,395 |  |  | $ | 37,142 |
(Dollars in thousands) |  | Number of contracts |  |  | Recorded investment |
Troubled debt restructurings that subsequently defaulted (1): |  |  |  |  |  |  |  |
December 31, 2012 |  |  |  |  |  |  |  |
Construction |  |  | 6 |  |  | $ | 1,447 |
Residential real estate |  |  | 10 |  |  |  | 2,295 |
Commercial real estate |  |  | 6 |  |  |  | 3,398 |
Commercial |  |  | - |  |  |  | - |
Consumer |  |  | 1 |  |  |  | 27 |
Total |  |  | 23 |  |  | $ | 7,167 |
December 31, 2011 |  |  |  |  |  |  |  |
Construction |  |  | 3 |  |  | $ | 758 |
Residential real estate |  |  | 10 |  |  |  | 7,353 |
Commercial real estate |  |  | 5 |  |  |  | 6,751 |
Commercial |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |
Total |  |  | 18 |  |  | $ | 14,862 |
(1) Generally, a loan is considered in default when principal or interest is past due 30 days or more. Management uses risk ratings as part of its monitoring of the credit quality in the Company’s loan portfolio. Loans that are identified as special mention, substandard or doubtful are adversely rated. They are assigned higher risk ratings than favorably rated loans in the calculation of the formula portion of the allowance for credit losses. The following tables provide information on loan risk ratings as of December 31, 2012 and 2011.
(Dollars in thousands) |  | Pass/Performing |  |  | Special mention |  |  | Substandard |  |  | Doubtful |  |  | Nonaccrual |  |  | Total |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 45,385 |  |  | $ | 30,817 |  |  | $ | 22,155 |  |  | $ | - |  |  | $ | 9,694 |  |  | $ | 108,051 |
Residential real estate |  |  | 237,299 |  |  |  | 23,657 |  |  |  | 15,090 |  |  |  | 433 |  |  |  | 11,532 |  |  |  | 288,011 |
Commercial real estate |  |  | 257,418 |  |  |  | 21,554 |  |  |  | 21,402 |  |  |  | - |  |  |  | 14,567 |  |  |  | 314,941 |
Commercial |  |  | 55,432 |  |  |  | 3,062 |  |  |  | 1,639 |  |  |  | 59 |  |  |  | 594 |  |  |  | 60,786 |
Consumer |  |  | 13,147 |  |  |  | - |  |  |  | 59 |  |  |  | - |  |  |  | 87 |  |  |  | 13,293 |
Total |  | $ | 608,681 |  |  | $ | 79,090 |  |  | $ | 60,345 |  |  | $ | 492 |  |  | $ | 36,474 |  |  | $ | 785,082 |
(Dollars in thousands) |  | Pass/Performing |  |  | Special mention |  |  | Substandard |  |  | Doubtful |  |  | Nonaccrual |  |  | Total |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 50,403 |  |  | $ | 30,373 |  |  | $ | 23,552 |  |  | $ | - |  |  | $ | 15,555 |  |  | $ | 119,883 |
Residential real estate |  |  | 261,910 |  |  |  | 13,467 |  |  |  | 25,676 |  |  |  | 445 |  |  |  | 20,106 |  |  |  | 321,604 |
Commercial real estate |  |  | 257,247 |  |  |  | 16,001 |  |  |  | 28,179 |  |  |  | - |  |  |  | 14,012 |  |  |  | 315,439 |
Commercial |  |  | 59,178 |  |  |  | 3,813 |  |  |  | 4,748 |  |  |  | 77 |  |  |  | 1,669 |  |  |  | 69,485 |
Consumer |  |  | 14,520 |  |  |  | 32 |  |  |  | 59 |  |  |  | - |  |  |  | 28 |  |  |  | 14,639 |
Total |  | $ | 643,258 |  |  | $ | 63,686 |  |  | $ | 82,214 |  |  | $ | 522 |  |  | $ | 51,370 |  |  | $ | 841,050 |
The following tables provide information on the aging of the loan portfolio as of December 31, 2012 and 2011.
|  | Accruing |  |  |  |  |  |  |
(Dollars in thousands) |  | Current |  |  | 30-59 days past due |  |  | 60-89 days past due |  |  | 90 days or more past due |  |  | Total past due |  |  | Non-accrual |  |  | Total |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 98,221 |  |  | $ | 136 |  |  | $ | - |  |  | $ | - |  |  | $ | 136 |  |  | $ | 9,694 |  |  | $ | 108,051 |
Residential real estate |  |  | 272,311 |  |  |  | 3,116 |  |  |  | 762 |  |  |  | 290 |  |  |  | 4,168 |  |  |  | 11,532 |  |  |  | 288,011 |
Commercial real estate |  |  | 298,522 |  |  |  | 887 |  |  |  | 800 |  |  |  | 165 |  |  |  | 1,852 |  |  |  | 14,567 |  |  |  | 314,941 |
Commercial |  |  | 59,746 |  |  |  | 380 |  |  |  | 66 |  |  |  | - |  |  |  | 446 |  |  |  | 594 |  |  |  | 60,786 |
Consumer |  |  | 13,125 |  |  |  | 57 |  |  |  | 19 |  |  |  | 5 |  |  |  | 81 |  |  |  | 87 |  |  |  | 13,293 |
Total |  | $ | 741,925 |  |  | $ | 4,576 |  |  | $ | 1,647 |  |  | $ | 460 |  |  | $ | 6,683 |  |  | $ | 36,474 |  |  | $ | 785,082 |
Percent of total loans |  |  | 94.5 | % |  |  | 0.6 | % |  |  | 0.2 | % |  |  | 0.1 | % |  |  | 0.9 | % |  |  | 4.6 | % |  |  |  |
|  | Accruing |  |  |  |  |  |  |
(Dollars in thousands) |  | Current |  |  | 30-59 days past due |  |  | 60-89 days past due |  |  | 90 days or more past due |  |  | Total past due |  |  | Non-accrual |  |  | Total |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 102,441 |  |  | $ | 1,246 |  |  | $ | 316 |  |  | $ | 325 |  |  | $ | 1,887 |  |  | $ | 15,555 |  |  | $ | 119,883 |
Residential real estate |  |  | 289,459 |  |  |  | 4,417 |  |  |  | 5,291 |  |  |  | 2,331 |  |  |  | 12,039 |  |  |  | 20,106 |  |  |  | 321,604 |
Commercial real estate |  |  | 289,760 |  |  |  | 10,073 |  |  |  | 1,594 |  |  |  | - |  |  |  | 11,667 |  |  |  | 14,012 |  |  |  | 315,439 |
Commercial |  |  | 64,581 |  |  |  | 1,350 |  |  |  | 1,819 |  |  |  | 66 |  |  |  | 3,235 |  |  |  | 1,669 |  |  |  | 69,485 |
Consumer |  |  | 14,492 |  |  |  | 112 |  |  |  | 6 |  |  |  | 1 |  |  |  | 119 |  |  |  | 28 |  |  |  | 14,639 |
Total |  | $ | 760,733 |  |  | $ | 17,198 |  |  | $ | 9,026 |  |  | $ | 2,723 |  |  | $ | 28,947 |  |  | $ | 51,370 |  |  | $ | 841,050 |
Percent of total loans |  |  | 90.5 | % |  |  | 2.0 | % |  |  | 1.1 | % |  |  | 0.3 | % |  |  | 3.4 | % |  |  | 6.1 | % |  |  |  |
The following tables provide a summary of the activity in the allowance for credit losses allocated by loan class for 2012 and 2011. Allocation of a portion of the allowance to one loan class does not preclude its availability to absorb losses in other loan classes.
(Dollars in thousands) |  | Construction |  |  | Residential real estate |  |  | Commercial real estate |  |  | Commercial |  |  | Consumer |  |  | Unallocated |  |  | Total |
2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,745 |  |  | $ | 5,014 |  |  | $ | 3,415 |  |  | $ | 1,498 |  |  | $ | 594 |  |  | $ | 22 |  |  | $ | 14,288 |
Charge-offs |  |  | (7,826 | ) |  |  | (9,838 | ) |  |  | (2,954 | ) |  |  | (5,451 | ) |  |  | (576 | ) |  |  | - |  |  |  | (26,645 | )
Recoveries |  |  | 6 |  |  |  | 102 |  |  |  | 166 |  |  |  | 304 |  |  |  | 25 |  |  |  | - |  |  |  | 603 |
Net charge-offs |  |  | (7,820 | ) |  |  | (9,736 | ) |  |  | (2,788 | ) |  |  | (5,147 | ) |  |  | (551 | ) |  |  | - |  |  |  | (26,042 | )
Provision |  |  | 8,462 |  |  |  | 9,916 |  |  |  | 3,507 |  |  |  | 5,331 |  |  |  | 364 |  |  |  | 165 |  |  |  | 27,745 |
Ending balance |  | $ | 4,387 |  |  | $ | 5,194 |  |  | $ | 4,134 |  |  | $ | 1,682 |  |  | $ | 407 |  |  | $ | 187 |  |  | $ | 15,991 |
(Dollars in thousands) |  | Construction |  |  | Residential real estate |  |  | Commercial real estate |  |  | Commercial |  |  | Consumer |  |  | Unallocated |  |  | Total |
2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,327 |  |  | $ | 4,833 |  |  | $ | 3,665 |  |  | $ | 1,422 |  |  | $ | 637 |  |  | $ | 343 |  |  | $ | 14,227 |
Charge-offs |  |  | (4,236 | ) |  |  | (7,693 | ) |  |  | (5,037 | ) |  |  | (3,388 | ) |  |  | (202 | ) |  |  | - |  |  |  | (20,556 | )
Recoveries |  |  | 49 |  |  |  | 120 |  |  |  | 361 |  |  |  | 549 |  |  |  | 68 |  |  |  | - |  |  |  | 1,147 |
Net charge-offs |  |  | (4,187 | ) |  |  | (7,573 | ) |  |  | (4,676 | ) |  |  | (2,839 | ) |  |  | (134 | ) |  |  | - |  |  |  | (19,409 | )
Provision |  |  | 4,605 |  |  |  | 7,754 |  |  |  | 4,426 |  |  |  | 2,915 |  |  |  | 91 |  |  |  | (321 | ) |  |  | 19,470 |
Ending balance |  | $ | 3,745 |  |  | $ | 5,014 |  |  | $ | 3,415 |  |  | $ | 1,498 |  |  | $ | 594 |  |  | $ | 22 |  |  | $ | 14,288 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524 Reference 5: 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 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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