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Loans, net and allowance for loan losses (Tables)

6 Months Ended

Jun. 30, 2018

Loans, net and allowance for loan losses

Schedule of major classifications of loans outstanding

			June 30, 2018			December 31, 2017
Commercial		$	469,318		$	476,199
Real estate:
Commercial			867,349			786,210
Residential			290,831			287,935
Consumer			125,891			142,721
Total		$	1,753,389		$	1,693,065

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 six months ended June 30, 2018 and 2017 are summarized as follows:

					Real estate
June 30, 2018		Commercial			Commercial			Residential			Consumer			Total
Allowance for loan losses:
Beginning Balance April 1, 2018		$	5,406		$	8,099		$	4,839		$	1,374		$	19,718
Charge-offs			(2)			(1,169)			(82)			(145)			(1,398)
Recoveries			59			30			57			57			203
Provisions			286			546			148			70			1,050
Ending balance		$	5,749		$	7,506		$	4,962		$	1,356		$	19,573
					Real estate
June 30, 2017		Commercial			Commercial			Residential			Consumer			Total
Allowance for loan losses:
Beginning Balance April 1, 2017		$	4,129		$	6,291		$	4,978		$	1,571		$	16,969
Charge-offs			(32)			(242)			(8)			(149)			(431)
Recoveries			6			22			4			32			64
Provisions			323			516			222			139			1,200
Ending balance		$	4,426		$	6,587		$	5,196		$	1,593		$	17,802

					Real estate
June 30, 2018		Commercial			Commercial			Residential			Consumer			Total
Allowance for loan losses:
Beginning Balance January 1, 2018		$	5,052		$	7,548		$	4,980			1,380			18,960
Charge-offs			(2)			(1,169)			(381)			(272)			(1,824)
Recoveries			116			57			67			97			337
Provisions			583			1,070			296			151			2,100
Ending balance		$	5,749		$	7,506		$	4,962		$	1,356		$	19,573
					Real estate
June 30, 2017		Commercial			Commercial			Residential			Consumer			Total
Allowance for loan losses:
Beginning Balance January 1, 2017		$	3,799		$	5,847		$	4,707		$	1,608		$	15,961
Charge-offs			(32)			(367)			(23)			(320)			(742)
Recoveries			13			55			26			89			183
Provisions			646			1,052			486			216			2,400
Ending balance		$	4,426		$	6,587		$	5,196		$	1,593		$	17,802

The allocation of the allowance for loan losses and the related loans by major classifications of loans at June 30, 2018 and December 31, 2017 is summarized as follows:

					Real estate
June 30, 2018		Commercial			Commercial			Residential			Consumer			Total
Allowance for loan losses:
Ending balance		$	5,749		$	7,506		$	4,962		$	1,356		$	19,573
Ending balance: individually evaluated for impairment			146			502			378			3			1,029
Ending balance: collectively evaluated for impairment			5,603			7,004			4,584			1,353			18,544
Ending balance: loans acquired with deteriorated credit quality		$			$			$			$			$
Loans receivable:
Ending balance		$	469,318		$	867,349		$	290,831		$	125,891		$	1,753,389
Ending balance: individually evaluated for impairment			1,972			4,060			3,542			63			9,637
Ending balance: collectively evaluated for impairment			467,035			862,723			287,261			125,828			1,742,847
Ending balance: loans acquired with deteriorated credit quality		$	311		$	566		$	28		$			$	905

					Real estate
December 31, 2017		Commercial			Commercial			Residential			Consumer			Total
Allowance for loan losses:
Ending balance		$	5,052		$	7,548		$	4,980		$	1,380		$	18,960
Ending balance: individually evaluated for impairment			159			263			336			8			766
Ending balance: collectively evaluated for impairment			4,893			7,285			4,644			1,372			18,194
Ending balance: loans acquired with deteriorated credit quality		$			$			$			$			$
Loans receivable:
Ending balance		$	476,199		$	786,210		$	287,935		$	142,721		$	1,693,065
Ending balance: individually evaluated for impairment			2,121			3,644			3,763			177			9,705
Ending balance: collectively evaluated for impairment			473,736			781,921			284,142			142,544			1,682,343
Ending balance: loans acquired with deteriorated credit quality		$	342		$	645		$	30		$			$	1,017

Schedule of major classification of loans portfolio summarized by credit quality

					Special
June 30, 2018		Pass			Mention			Substandard			Doubtful			Total
Commercial		$	465,880		$	627		$	2,811		$			$	469,318
Real estate:
Commercial			842,115			12,916			12,318						867,349
Residential			285,388			17			5,426						290,831
Consumer			125,804						87						125,891
Total		$	1,719,187		$	13,560		$	20,642		$			$	1,753,389

					Special
December 31, 2017		Pass			Mention			Substandard			Doubtful			Total
Commercial		$	472,185		$	1,958		$	2,056		$			$	476,199
Real estate:
Commercial			764,320			13,015			8,875						786,210
Residential			282,484			18			5,433						287,935
Consumer			142,507						214						142,721
Total		$	1,661,496		$	14,991		$	16,578		$			$	1,693,065

Schedule of information concerning nonaccrual loans by major loan classification

			June 30, 2018			December 31, 2017
Commercial		$	760		$	860
Real estate:
Commercial			3,824			3,821
Residential			2,890			2,994
Consumer			63			177
Total		$	7,537		$	7,852

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
June 30, 2018		Past Due			Past Due			Days			Due			Current			Total Loans			Accruing
Commercial		$	817		$	13		$	760		$	1,590		$	467,728		$	469,318
Real estate:
Commercial			2,174			988			3,824			6,986			860,363			867,349
Residential			1,659			812			2,962			5,433			285,398			290,831		$	72
Consumer			582			219			75			876			125,015			125,891			12
Total		$	5,232		$	2,032		$	7,621		$	14,885		$	1,738,504		$	1,753,389		$	84

The Company classifies all nonaccrual loans in the greater than 90 days category.

								Greater												Loans > 90
		30-59 Days			60-89 Days			than 90			Total Past									Days and
December 31, 2017		Past Due			Past Due			Days			Due			Current			Total Loans			Accruing
Commercial		$	124		$	216		$	860		$	1,200		$	474,999		$	476,199
Real estate:
Commercial			1,722			194			3,821			5,737			780,473			786,210
Residential			1,134			1,551			3,543			6,228			281,707			287,935		$	549
Consumer			1,101			364			363			1,828			140,893			142,721			186
Total		$	4,081		$	2,325		$	8,587		$	14,993		$	1,678,072		$	1,693,065		$	735

Summarized information concerning impaired loans

											This Quarter						Year-to-Date
					Unpaid						Average			Interest			Average			Interest
		Recorded			Principal			Related			Recorded			Income			Recorded			Income
June 30, 2018		Investment			Balance			Allowance			Investment			Recognized			Investment			Recognized
With no related allowance:
Commercial		$	1,182		$	1,355					$	1,197		$	16		$	1,224		$	33
Real estate:
Commercial			2,871			3,262						2,921			9			2,910			15
Residential			2,146			2,848						2,218			4			2,210			8
Consumer			60			67						106						127
Total			6,259			7,532						6,442			29			6,471			56
With an allowance recorded:
Commercial			1,100			1,124			146			1,117			8			1,139			16
Real estate:
Commercial			1,755			1,876			502			2,079			4			1,853			10
Residential			1,425			1,550			378			1,458			4			1,504			8
Consumer			3			3			3			11						10
Total			4,283			4,553			1,029			4,665			16			4,506			34
Commercial			2,282			2,479			146			2,314			24			2,363			49
Real estate:
Commercial			4,626			5,138			502			5,000			13			4,763			25
Residential			3,571			4,398			378			3,676			8			3,714			16
Consumer			63			70			3			117						137
Total		$	10,542		$	12,085		$	1,029		$	11,107		$	45		$	10,977		$	90

											For the Year Ended
					Unpaid						Average			Interest
		Recorded			Principal			Related			Recorded			Income
December 31, 2017		Investment			Balance			Allowance			Investment			Recognized
With no related allowance:
Commercial		$	1,279		$	1,439					$	1,668		$	43
Real estate:
Commercial			2,888			3,190						2,985			24
Residential			2,196			2,672						2,227			21
Consumer			169			181						173
Total			6,532			7,482						7,053			88
With an allowance recorded:
Commercial			1,184			1,218			159			991			50
Real estate:
Commercial			1,401			1,496			263			2,202			18
Residential			1,597			1,759			336			1,335			23
Consumer			8			8			8			20
Total			4,190			4,481			766			4,548			91
Commercial			2,463			2,657			159			2,659			93
Real estate:
Commercial			4,289			4,686			263			5,187			42
Residential			3,793			4,431			336			3,562			44
Consumer			177			189			8			193
Total		$	10,722		$	11,963		$	766		$	11,601		$	179

											This Quarter						Year-to-Date
					Unpaid						Average			Interest			Average			Interest
		Recorded			Principal			Related			Recorded			Income			Recorded			Income
June 30, 2017		Investment			Balance			Allowance			Investment			Recognized			Investment			Recognized
With no related allowance:
Commercial		$	1,580		$	2,197					$	1,173		$	18		$	1,583			35
Real estate:
Commercial			3,058			3,706						3,387			7			3,045			13
Residential			2,083			2,265						2,216			4			2,212			6
Consumer			188			188						186						176
Total			6,909			8,356						6,962			29			7,016			54
With an allowance recorded:
Commercial			732			732		$	321			1,328						979		$
Real estate:
Commercial			1,538			1,538			509			1,505			3			2,601			7
Residential			1,234			1,234			461			1,139			8			1,218			14
Consumer			44			44			44			34						22
Total			3,548			3,548			1,335			4,006			11			4,820			21
Commercial			2,312			2,929			321			2,501			18			2,562			35
Real estate:
Commercial			4,596			5,244			509			4,892			10			5,646			20
Residential			3,317			3,499			461			3,355			12			3,430			20
Consumer			232			232			44			220						198
Total		$	10,457		$	11,904		$	1,335		$	10,968		$	40		$	11,836		$	75

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- 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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
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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

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-Publisher FASB
-Name Accounting Standards Codification
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Tabular disclosure of impaired financing receivables.

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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.

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-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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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.

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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.

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