XML 31 R21.htm IDEA: XBRL DOCUMENT v3.8.0.1

Loans, net and allowance for loan losses (Tables)

9 Months Ended

Sep. 30, 2017

Loans, net and allowance for loan losses

Schedule of major classifications of loans outstanding

			September 30, 2017			December 31, 2016
Commercial		$	449,464		$	408,814
Real estate:
Commercial			751,510			700,144
Residential			289,582			289,781
Consumer			141,959			134,226
Total		$	1,632,515		$	1,532,965

Schedule of changes in allowance for loan losses account by major classification of loans

The changes in the allowance for loan losses account by major classification of loan for the three and nine months ended September 30, 2017 and 2016 are summarized as follows:

					Real estate
September 30, 2017		Commercial			Commercial			Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Beginning Balance July 1, 2017		$	4,426		$	6,587		$	5,196		$	1,593		$			$	17,802
Charge-offs			(17)						(82)			(169)						(268)
Recoveries			3			41			4			49						97
Provisions			358			566			175			101						1,200
Ending balance		$	4,770		$	7,194		$	5,293		$	1,574		$			$	18,831
					Real estate
September 30, 2016		Commercial			Commercial			Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Beginning Balance July 1, 2016		$	3,263		$	5,077		$	4,465		$	1,679		$	315		$	14,799
Charge-offs						(72)			(153)			(130)						(355)
Recoveries			2			28			4			34						68
Provisions			321			548			245			86						1,200
Ending balance		$	3,586		$	5,581		$	4,561		$	1,669		$	315		$	15,712

					Real estate
September 30, 2017		Commercial			Commercial			Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Beginning Balance January 1, 2017		$	3,799		$	5,847		$	4,707			1,608						15,961
Charge-offs			(49)			(367)			(105)			(489)						(1,010)
Recoveries			16			96			30			138						280
Provisions			1,004			1,618			661			317						3,600
Ending balance		$	4,770		$	7,194		$	5,293		$	1,574		$			$	18,831
					Real estate
September 30, 2016		Commercial			Commercial			Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Beginning Balance January 1, 2016		$	3,042		$	4,245		$	4,082		$	1,583		$	23		$	12,975
Charge-offs			(396)			(175)			(279)			(260)						(1,110)
Recoveries			38			58			39			112						247
Provisions			902			1,453			719			234			292			3,600
Ending balance		$	3,586		$	5,581		$	4,561		$	1,669		$	315		$	15,712

The allocation of the allowance for loan losses and the related loans by major classifications of loans at September 30, 2017 and December 31, 2016 is summarized as follows:

					Real estate
September 30, 2017		Commercial			Commercial			Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Ending balance		$	4,770		$	7,194		$	5,293		$	1,574		$			$	18,831
Ending balance: individually evaluated for impairment			436			631			616			23						1,706
Ending balance: collectively evaluated for impairment			4,334			6,563			4,677			1,551						17,125
Ending balance: loans acquired with deteriorated credit quality		$			$			$			$			$			$
Loans receivable:
Ending balance		$	449,464		$	751,510		$	289,582		$	141,959		$			$	1,632,515
Ending balance: individually evaluated for impairment			2,789			4,062			3,697			194						10,742
Ending balance: collectively evaluated for impairment			446,322			746,802			285,854			141,765						1,620,743
Ending balance: loans acquired with deteriorated credit quality		$	353		$	646		$	31		$			$			$	1,030

					Real estate
December 31, 2016		Commercial			Commercial			Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Ending balance		$	3,799		$	5,847		$	4,707		$	1,608		$			$	15,961
Ending balance: individually evaluated for impairment			225			1,197			520									1,942
Ending balance: collectively evaluated for impairment			3,574			4,650			4,187			1,608						14,019
Ending balance: loans acquired with deteriorated credit quality		$			$			$			$			$			$
Loans receivable:
Ending balance		$	408,814		$	700,144		$	289,781		$	134,226		$			$	1,532,965
Ending balance: individually evaluated for impairment			1,724			5,820			3,543			155						11,242
Ending balance: collectively evaluated for impairment			406,127			692,987			286,201			134,071						1,519,386
Ending balance: loans acquired with deteriorated credit quality		$	963		$	1,337		$	37		$			$			$	2,337

Schedule of major classification of loans portfolio summarized by credit quality

					Special
September 30, 2017		Pass			Mention			Substandard			Doubtful			Total
Commercial		$	441,503		$	5,028		$	2,933		$			$	449,464
Real estate:
Commercial			724,659			14,730			12,121						751,510
Residential			283,690			19			5,873						289,582
Consumer			141,618						341						141,959
Total		$	1,591,470		$	19,777		$	21,268		$			$	1,632,515

					Special
December 31, 2016		Pass			Mention			Substandard			Doubtful			Total
Commercial		$	398,867		$	6,222		$	3,725		$			$	408,814
Real estate:
Commercial			674,914			10,392			14,838						700,144
Residential			282,737			233			6,811						289,781
Consumer			133,983						243						134,226
Total		$	1,490,501		$	16,847		$	25,617		$			$	1,532,965

Schedule of information concerning nonaccrual loans by major loan classification

			September 30, 2017			December 31, 2016
Commercial		$	1,263		$	934
Real estate:
Commercial			4,233			7,016
Residential			3,031			3,003
Consumer			194			155
Total		$	8,721		$	11,108

Schedule of major classifications of loans by past due status

								Greater												Loans > 90
		30-59 Days			60-89 Days			than 90			Total Past									Days and
September 30, 2017		Past Due			Past Due			Days			Due			Current			Total Loans			Accruing
Commercial		$	260		$	84		$	1,263		$	1,607		$	447,857		$	449,464
Real estate:
Commercial			831			135			4,233			5,199			746,311			751,510
Residential			1,756			147			4,312			6,215			283,367			289,582		$	1,281
Consumer			846			357			423			1,626			140,333			141,959			229
Total		$	3,693		$	723		$	10,231		$	14,647		$	1,617,868		$	1,632,515		$	1,510

								Greater												Loans > 90
		30-59 Days			60-89 Days			than 90			Total Past									Days and
December 31, 2016		Past Due			Past Due			Days			Due			Current			Total Loans			Accruing
Commercial		$	249		$	75		$	934		$	1,258		$	407,556		$	408,814
Real estate:
Commercial			4,782			527			7,016			12,325			687,819			700,144
Residential			2,100			354			3,561			6,015			283,766			289,781		$	558
Consumer			962			259			441			1,662			132,564			134,226			286
Total		$	8,093		$	1,215		$	11,952		$	21,260		$	1,511,705		$	1,532,965		$	844

Summarized information concerning impaired loans

											This Quarter						Year-to-Date
					Unpaid						Average			Interest			Average			Interest
		Recorded			Principal			Related			Recorded			Income			Recorded			Income
September 30, 2017		Investment			Balance			Allowance			Investment			Recognized			Investment			Recognized
With no related allowance:
Commercial		$	2,310		$	2,455					$	1,945		$	28		$	1,765		$	63
Real estate:
Commercial			2,900			3,192						2,979			6			3,009			19
Residential			2,303			2,727						2,193			4			2,235			10
Consumer			171			183						180						175
Total			7,684			8,557						7,297			38			7,184			92
With an allowance recorded:
Commercial			833			910		$	436			783						943
Real estate:
Commercial			1,807			2,073			631			1,673			6			2,402			13
Residential			1,425			1,663			616			1,330			8			1,270			22
Consumer			23			23			23			34						23
Total			4,088			4,669			1,706			3,820			14			4,638			35
Commercial			3,143			3,365			436			2,728			28			2,708			63
Real estate:
Commercial			4,707			5,265			631			4,652			12			5,411			32
Residential			3,728			4,390			616			3,523			12			3,505			32
Consumer			194			206			23			214						198
Total		$	11,772		$	13,226		$	1,706		$	11,117		$	52		$	11,822		$	127

											For the Year Ended
					Unpaid						Average			Interest
		Recorded			Principal			Related			Recorded			Income
December 31, 2016		Investment			Balance			Allowance			Investment			Recognized
With no related allowance:
Commercial		$	2,404		$	3,213					$	1,461		$	48
Real estate:
Commercial			2,364			3,018						4,300			71
Residential			2,205			2,388						2,133			35
Consumer			155			155						147
Total			7,128			8,774						8,041			154
With an allowance recorded:
Commercial			283			283		$	225			859
Real estate:
Commercial			4,793			4,793			1,197			2,366			2
Residential			1,375			1,376			520			1,185			7
Consumer												50
Total			6,451			6,452			1,942			4,460			9
Commercial			2,687			3,496			225			2,320			48
Real estate:
Commercial			7,157			7,811			1,197			6,666			73
Residential			3,580			3,764			520			3,318			42
Consumer			155			155						197
Total		$	13,579		$	15,226		$	1,942		$	12,501		$	163

											This Quarter						Year-to-Date
					Unpaid						Average			Interest			Average			Interest
		Recorded			Principal			Related			Recorded			Income			Recorded			Income
September 30, 2016		Investment			Balance			Allowance			Investment			Recognized			Investment			Recognized
With no related allowance:
Commercial		$	970		$	1,876					$	1,133		$	10		$	1,214			40
Real estate:
Commercial			6,156			6,812						5,837			9			4,396			70
Residential			2,171			2,354						2,056			3			2,263			14
Consumer			188			188						173						119
Total			9,485			11,230						9,199			22			7,992			124
With an allowance recorded:
Commercial			1,396			1,396		$	895			1,006						954		$
Real estate:
Commercial			743			743			337			821						1,877
Residential			1,093			1,093			638			1,186						1,263			4
Consumer			41			41			41			56						80
Total			3,273			3,273			1,911			3,069			—			4,174			4
Commercial			2,366			3,272			895			2,139			10			2,168			40
Real estate:
Commercial			6,899			7,555			337			6,658			9			6,273			70
Residential			3,264			3,447			638			3,242			3			3,526			18
Consumer			229			229			41			229						199
Total		$	12,758		$	14,503		$	1,911		$	12,268		$	22		$	12,166		$	128

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 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=84173941&loc=d3e5111-111524

+ Details

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