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Loans (Tables)

6 Months Ended

Jun. 30, 2018

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Schedule of classes of loan portfolio summarized by the aggregate risk rating

The following table presents the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard, and doubtful within the Corporation’s internal risk rating system as of June 30, 2018, and December 31, 2017:

In thousands		Pass				Special Mention				Substandard				Doubtful				Total
JUNE 30, 2018
Originated Loans
Commercial and industrial		$	151,426			$	3,170			$	178			$	—			$	154,774
Commercial real estate		355,784				16,948				8,094				—				380,826
Commercial real estate construction		13,506				881				249				—				14,636
Residential mortgage		372,632				7,050				101				—				379,783
Home equity lines of credit		85,100				276				—				—				85,376
Consumer		14,293				—				—				—				14,293
Total Originated Loans		992,741				28,325				8,622				—				1,029,688
Acquired Loans
Commercial and industrial		5,681				220				(1		)		—				5,900
Commercial real estate		120,854				9,331				3,508				—				133,693
Commercial real estate construction		4,247				732				—				—				4,979
Residential mortgage		45,680				2,360				3,226				—				51,266
Home equity lines of credit		20,225				88				400				—				20,713
Consumer		558				—				1				—				559
Total Acquired Loans		197,245				12,731				7,134				—				217,110
Total Loans
Commercial and industrial		157,107				3,390				177				—				160,674
Commercial real estate		476,638				26,279				11,602				—				514,519
Commercial real estate construction		17,753				1,613				249				—				19,615
Residential mortgage		418,312				9,410				3,327				—				431,049
Home equity lines of credit		105,325				364				400				—				106,089
Consumer		14,851				—				1				—				14,852
Total Loans		$	1,189,986			$	41,056			$	15,756			$	—			$	1,246,798

In thousands		Pass				Special Mention				Substandard				Doubtful				Total
DECEMBER 31, 2017
Originated Loans
Commercial and industrial		$	154,177			$	3,466			$	1,812			$	—			$	159,455
Commercial real estate		325,002				17,666				9,277				—				351,945
Commercial real estate construction		27,413				767				250				—				28,430
Residential mortgage		363,195				3,251				478				—				366,924
Home equity lines of credit		81,976				360				—				—				82,336
Consumer		14,454				—				—				—				14,454
Total Originated Loans		966,217				25,510				11,817				—				1,003,544
Acquired Loans
Commercial and industrial		6,120				244				10				—				6,374
Commercial real estate		124,852				12,734				3,228				—				140,814
Commercial real estate construction		6,742				388				—				—				7,130
Residential mortgage		52,959				2,762				3,248				—				58,969
Home equity lines of credit		24,990				88				378				—				25,456
Consumer		1,525				358				—				—				1,883
Total Acquired Loans		217,188				16,574				6,864				—				240,626
Total Loans
Commercial and industrial		160,297				3,710				1,822				—				165,829
Commercial real estate		449,854				30,400				12,505				—				492,759
Commercial real estate construction		34,155				1,155				250				—				35,560
Residential mortgage		416,154				6,013				3,726				—				425,893
Home equity lines of credit		106,966				448				378				—				107,792
Consumer		15,979				358				—				—				16,337
Total Loans		$	1,183,405			$	42,084			$	18,681			$	—			$	1,244,170

Schedule of changes In accretable yields of acquired loans

The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30. Loans accounted for under ASC 310-20 are not included in this table.

In thousands		Six Months Ended June 30, 2018
Balance at beginning of period		$	1,234
Acquisitions of impaired loans		—
Reclassification from non-accretable differences		114
Accretion to loan interest income		(350		)
Balance at end of period		$	998

Summary of information relative to impaired loans by loan portfolio class

The following table summarizes information relative to impaired loans by loan portfolio class as of June 30, 2018, and December 31, 2017:

		Impaired Loans with  Allowance												Impaired Loans with No Allowance
In thousands		Recorded Investment				Unpaid Principal Balance				Related Allowance				Recorded Investment				Unpaid Principal Balance
JUNE 30, 2018
Commercial and industrial		$	—			$	—			$	—			$	—			$	—
Commercial real estate		—				—				—				7,242				7,242
Commercial real estate construction		—				—				—				—				—
Residential mortgage		—				—				—				101				101
		$	—			$	—			$	—			$	7,343			$	7,343
DECEMBER 31, 2017
Commercial and industrial		$	1,311			$	1,311			$	792			$	188			$	188
Commercial real estate		832				832				60				7,528				7,528
Commercial real estate construction		—				—				—				—				—
Residential mortgage		377				377				377				101				101
		$	2,520			$	2,520			$	1,229			$	7,817			$	7,817

Summary of information in regards to the average of impaired loans and related income by loan portfolio class

The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the three months ended June 30, 2018 and 2017:

		Impaired Loans with Allowance								Impaired Loans with No Allowance
In thousands		Average Recorded Investment				Interest Income				Average Recorded Investment				Interest Income
JUNE 30, 2018
Commercial and industrial		$	434			$	—			$	89			$	44
Commercial real estate		—				—				7,275				35
Commercial real estate construction		—				—				—				—
Residential mortgage		—				—				101				—
		$	434			$	—			$	7,465			$	79
JUNE 30, 2017
Commercial and industrial		$	1,156			$	—			$	1,101			$	—
Commercial real estate		416				—				8,144				123
Commercial real estate construction		—				—				—				—
Residential mortgage		377				—				235				1
		$	1,949			$	—			$	9,480			$	124

The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the six months ended June 30, 2018 and 2017:

		Impaired Loans with Allowance								Impaired Loans with No Allowance
In thousands		Average Recorded Investment				Interest Income				Average Recorded Investment				Interest Income
JUNE 30, 2018
Commercial and industrial		$	726			$	—			$	122			$	44
Commercial real estate		—				—				7,637				82
Commercial real estate construction		—				—				—				—
Residential mortgage		126				—				101				—
		$	852			$	—			$	7,860			$	126
JUNE 30, 2017
Commercial and industrial		$	1,085			$	—			$	1,115			$	—
Commercial real estate		—				—				8,346				213
Commercial real estate construction		277				—				100				25
Residential mortgage		377				—				283				15
		$	1,739			$	—			$	9,844			$	253

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans by loan portfolio class as of June 30, 2018, and December 31, 2017, the table below excludes $6.9 million in purchase credit impaired loans, net of unamortized fair value adjustments: 

In thousands		June 30, 2018				December 31, 2017
Commercial and industrial		$	—			$	1,499
Commercial real estate		3,310				4,378
Commercial real estate construction		—				—
Residential mortgage		101				478
		$	3,411			$	6,355

Summary of information relative to trouble debt restructurings by loan portfolio class

The following table summarizes information relative to troubled debt restructurings by loan portfolio class as of June 30, 2018, and December 31, 2017:

In thousands		Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment				Recorded Investment at Period End
JUNE 30, 2018
Nonaccruing troubled debt restructurings:
Commercial real estate		$	3,189			$	3,241			$	2,542
Total nonaccruing troubled debt restructurings		3,189				3,241				2,542
Accruing troubled debt restructurings:
Commercial real estate		4,577				4,577				3,932
Total accruing troubled debt restructurings		4,577				4,577				3,932
Total Troubled Debt Restructurings		$	7,766			$	7,818			$	6,474
DECEMBER 31, 2017
Nonaccruing troubled debt restructurings:
Commercial real estate		$	4,015			$	4,073			$	3,405
Total nonaccruing troubled debt restructurings		4,015				4,073				3,405
Accruing troubled debt restructurings:
Commercial real estate		4,577				4,577				3,982
Total accruing troubled debt restructurings		4,577				4,577				3,982
Total Troubled Debt Restructurings		$	8,592			$	8,650			$	7,387

Schedule of classes of loan portfolio summarized by the past due status

The following table presents the classes of the loan portfolio summarized by the past due status as of June 30, 2018, and December 31, 2017:

In thousands		30-59 Days Past Due				60-89 Days Past Due				>90 Days Past Due				Total Past Due				Current				Total Loans Receivable				Loans Receivable >90 Days and Accruing
JUNE 30, 2018
Originated Loans
Commercial and industrial		$	19			$	56			$	4			$	79			$	154,695			$	154,774			$	4
Commercial real estate		321				286				2,577				3,184				377,642				380,826				—
Commercial real estate construction		—				—				—				—				14,636				14,636				—
Residential mortgage		240				186				1,380				1,806				377,977				379,783				1,279
Home equity lines of credit		115				—				133				248				85,128				85,376				133
Consumer		23				17				—				40				14,253				14,293				—
Total originated loans		718				545				4,094				5,357				1,024,331				1,029,688				1,416
Acquired Loans
Commercial and industrial		—				—				—				—				5,900				5,900				—
Commercial real estate		—				—				861				861				132,832				133,693				861
Commercial real estate construction		—				115				420				535				4,444				4,979				420
Residential mortgage		52				449				—				501				50,765				51,266				—
Home equity lines of credit		266				198				55				519				20,194				20,713				55
Consumer		—				—				1				1				558				559				1
Total acquired loans		318				762				1,337				2,417				214,693				217,110				1,337
Total Loans
Commercial and industrial		19				56				4				79				160,595				160,674				4
Commercial real estate		321				286				3,438				4,045				510,474				514,519				861
Commercial real estate construction		—				115				420				535				19,080				19,615				420
Residential mortgage		292				635				1,380				2,307				428,742				431,049				1,279
Home equity lines of credit		381				198				188				767				105,322				106,089				188
Consumer		23				17				1				41				14,811				14,852				1
Total Loans		$	1,036			$	1,307			$	5,431			$	7,774			$	1,239,024			$	1,246,798			$	2,753

In thousands		30-59 Days Past Due				60-89 Days Past Due				>90 Days Past Due				Total Past Due				Current				Total Loans Receivable				Loans Receivable >90 Days and Accruing
DECEMBER 31, 2017
Originated Loans
Commercial and industrial		$	55			$	76			$	1,503			$	1,634			$	157,821			$	159,455			$	4
Commercial real estate		436				317				1,400				2,153				349,792				351,945				88
Commercial real estate construction		252				—				—				252				28,178				28,430				—
Residential mortgage		3,006				646				1,500				5,152				361,772				366,924				1,022
Home equity lines of credit		254				29				183				466				81,870				82,336				183
Consumer		72				26				3				101				14,353				14,454				3
Total originated loans		4,075				1,094				4,589				9,758				993,786				1,003,544				1,300
Acquired Loans
Commercial and industrial		83				—				—				83				6,291				6,374				—
Commercial real estate		916				—				—				916				139,898				140,814				—
Commercial real estate construction		—				—				—				—				7,130				7,130				—
Residential mortgage		930				304				137				1,371				57,598				58,969				137
Home equity lines of credit		83				—				70				153				25,303				25,456				70
Consumer		—				—				—				—				1,883				1,883				—
Total acquired loans		2,012				304				207				2,523				238,103				240,626				207
Total Loans
Commercial and industrial		138				76				1,503				1,717				164,112				165,829				4
Commercial real estate		1,352				317				1,400				3,069				489,690				492,759				88
Commercial real estate construction		252				—				—				252				35,308				35,560				—
Residential mortgage		3,936				950				1,637				6,523				419,370				425,893				1,159
Home equity lines of credit		337				29				253				619				107,173				107,792				253
Consumer		72				26				3				101				16,236				16,337				3
Total Loans		$	6,087			$	1,398			$	4,796			$	12,281			$	1,231,889			$	1,244,170			$	1,507

Summary of allowance for loan losses and recorded investment in loans receivable

The following tables summarize the allowance for loan losses and recorded investment in loans receivable:

In thousands		Commercial and Industrial				Commercial Real Estate				Commercial Real Estate Construction				Residential Mortgage				Home Equity Lines of Credit				Consumer				Unallocated				Total
AS OF AND FOR THE PERIOD ENDED JUNE 30, 2018
Allowance for Loan Losses
Beginning balance - April 1, 2018		$	2,974			$	5,455			$	135			$	2,936			$	593			$	725			$	599			$	13,417
Charge-offs		(489		)		—				—				(106		)		—				(16		)		—				(611		)
Recoveries		4				—				—				12				—				1				—				17
Provisions		(56		)		266				11				(2		)		(29		)		(37		)		167				320
Ending balance - June 30, 2018		$	2,433			$	5,721			$	146			$	2,840			$	564			$	673			$	766			$	13,143
Beginning balance - January 1, 2018		$	3,219			$	5,228			$	126			$	3,226			$	612			$	749			$	816			$	13,976
Charge-offs		(878		)		(33		)		—				(489		)		—				(37		)		—				(1,437		)
Recoveries		11				—				—				22				—				1				—				34
Provisions		81				526				20				81				(48		)		(40		)		(50		)		570
Ending balance - June 30, 2018		$	2,433			$	5,721			$	146			$	2,840			$	564			$	673			$	766			$	13,143
Ending balance: individually evaluated for impairment		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Ending balance: collectively evaluated for impairment		$	2,433			$	5,721			$	146			$	2,840			$	564			$	673			$	766			$	13,143
Loans Receivable
Ending balance		$	160,674			$	514,519			$	19,615			$	431,049			$	106,089			$	14,852			$	—			$	1,246,798
Ending balance: individually evaluated for impairment		$	—			$	7,242			$	—			$	101			$	—			$	—			$	—			$	7,343
Ending balance: collectively evaluated for impairment		$	160,674			$	507,277			$	19,615			$	430,948			$	106,089			$	14,852			$	—			$	1,239,455
AS OF AND FOR THE PERIOD ENDED JUNE 30, 2017
Allowance for Loan Losses
Beginning Balance - April 1, 2017		$	3,252			$	4,961			$	149			$	3,304			$	605			$	839			$	1,035			$	14,145
Charge-offs		(29		)		—				—				—				—				(12		)		—				(41		)
Recoveries		3				—				—				32				—				9				—				44
Provisions		20				249				(14		)		32				2				(21		)		(268		)		—
Ending balance - June 30, 2017		$	3,246			$	5,210			$	135			$	3,368			$	607			$	815			$	767			$	14,148
Beginning Balance - January 1, 2017		$	3,055			$	4,968			$	147			$	3,478			$	648			$	923			$	975			$	14,194
Charge-offs		(69		)		—				—				(17		)		—				(84		)		—				(170		)
Recoveries		9				61				—				42				—				12				—				124
Provisions		251				181				(12		)		(135		)		(41		)		(36		)		(208		)		—
Ending balance - June 30, 2017		$	3,246			$	5,210			$	135			$	3,368			$	607			$	815			$	767			$	14,148
Ending balance: individually evaluated for impairment		$	711			$	117			$	—			$	342			$	—			$	—			$	—			$	1,170
Ending balance: collectively evaluated for impairment		$	2,535			$	5,093			$	135			$	3,026			$	607			$	815			$	767			$	12,978
Loans Receivable
Ending balance		$	161,225			$	339,026			$	24,327			$	354,734			$	76,040			$	14,323			$	—			$	969,675
Ending balance: individually evaluated for impairment		$	2,446			$	8,503			$	—			$	480			$	—			$	—			$	—			$	11,429
Ending balance: collectively evaluated for impairment		$	158,779			$	330,523			$	24,327			$	354,254			$	76,040			$	14,323			$	—			$	958,246

In thousands		Commercial and Industrial				Commercial Real Estate				Commercial Real Estate Construction				Residential Mortgage				Home Equity Lines of Credit				Consumer				Unallocated				Total
AS OF DECEMBER 31, 2017
Allowance for Loan Losses
Ending balance		$	3,219			$	5,228			$	126			$	3,226			$	612			$	749			$	816			$	13,976
Ending balance: individually evaluated for impairment		$	792			$	60			$	—			$	377			$	—			$	—			$	—			$	1,229
Ending balance: collectively evaluated for impairment		$	2,427			$	5,168			$	126			$	2,849			$	612			$	749			$	816			$	12,747
Loans Receivable
Ending balance		$	165,829			$	492,759			$	35,560			$	425,893			$	107,792			$	16,337			$	—			$	1,244,170
Ending balance: individually evaluated for impairment		$	1,499			$	8,360			$	—			$	478			$	—			$	—			$	—			$	10,337
Ending balance: collectively evaluated for impairment		$	164,330			$	484,399			$	35,560			$	425,415			$	107,792			$	16,337			$	—			$	1,233,833

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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
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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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
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-Publisher FASB
-Name Accounting Standards Codification
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-Section 55
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-Publisher FASB
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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
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