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Loans (Tables)

6 Months Ended

Jun. 30, 2021

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, 2021, and December 31, 2020:

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
JUNE 30, 2021
Originated Loans
Commercial and industrial						$	228,235					$	4,715					$	3,260					$	—					$	236,210
Commercial real estate						468,752						56,252						10,191						—						535,195
Commercial real estate construction						32,776						1,547						—						—						34,323
Residential mortgage						299,147						5,313						177						—						304,637
Home equity lines of credit						74,648						937						—						—						75,585
Consumer						10,876						—						—						—						10,876
Total Originated Loans						1,114,434						68,764						13,628						—						1,196,826
Acquired Loans
Commercial and industrial						34,425						1,525						379						—						36,329
Commercial real estate						224,872						13,665						4,578						—						243,115
Commercial real estate construction						6,081						2,255						—						—						8,336
Residential mortgage						46,338						4,273						2,174						—						52,785
Home equity lines of credit						18,688						37						514						—						19,239
Consumer						1,144						—						2						—						1,146
Total Acquired Loans						331,548						21,755						7,647						—						360,950
Total Loans
Commercial and industrial						262,660						6,240						3,639						—						272,539
Commercial real estate						693,624						69,917						14,769						—						778,310
Commercial real estate construction						38,857						3,802						—						—						42,659
Residential mortgage						345,485						9,586						2,351						—						357,422
Home equity lines of credit						93,336						974						514						—						94,824
Consumer						12,020						—						2						—						12,022
Total Loans						$	1,445,982					$	90,519					$	21,275					$	—					$	1,557,776

In thousands						Pass						Special Mention						Substandard						Doubtful						Total
DECEMBER 31, 2020
Originated Loans
Commercial and industrial						$	270,047					$	5,168					$	2,688					$	—					$	277,903
Commercial real estate						414,538						54,122						10,463						—						479,123
Commercial real estate construction						39,462						1,746						—						—						41,208
Residential mortgage						332,632						4,327						178						—						337,137
Home equity lines of credit						80,560						346						—						—						80,906
Consumer						11,819						—						—						—						11,819
Total Originated Loans						1,149,058						65,709						13,329						—						1,228,096
Acquired Loans
Commercial and industrial						38,882						1,893						1,476						—						42,251
Commercial real estate						245,597						16,706						3,201						—						265,504
Commercial real estate construction						10,300						2,394						—						—						12,694
Residential mortgage						58,787						3,535						1,881						—						64,203
Home equity lines of credit						23,165						97						442						—						23,704
Consumer						1,330						—						2						—						1,332
Total Acquired Loans						378,061						24,625						7,002						—						409,688
Total Loans
Commercial and industrial						308,929						7,061						4,164						—						320,154
Commercial real estate						660,135						70,828						13,664						—						744,627
Commercial real estate construction						49,762						4,140						—						—						53,902
Residential mortgage						391,419						7,862						2,059						—						401,340
Home equity lines of credit						103,725						443						442						—						104,610
Consumer						13,149						—						2						—						13,151
Total Loans						$	1,527,119					$	90,334					$	20,331					$	—					$	1,637,784

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, 2021						Six Months Ended June 30, 2020
Balance at beginning of period						$	596					$	642
Acquisitions of impaired loans						—						354
Reclassification from non-accretable differences						44						—
Accretion to loan interest income						(212)						(287)
Balance at end of period						$	428					$	709

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, 2021, and December 31, 2020:

						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, 2021
Commercial and industrial						$	2,634					$	2,634					$	1,874					$	—					$	—
Commercial real estate						1,311						1,311						522						6,701						6,701
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						101						101
Home equity lines of credit						—						—						—						—						—
						$	3,945					$	3,945					$	2,396					$	6,802					$	6,802
DECEMBER 31, 2020
Commercial and industrial						$	2,031					$	2,031					$	1,224					$	—					$	—
Commercial real estate						2,728						2,728						158						5,861						5,861
Commercial real estate construction						—						—						—						—						—
Residential mortgage						—						—						—						101						101
Home equity lines of credit						—						—						—						—						—
						$	4,759					$	4,759					$	1,382					$	5,962					$	5,962

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, 2021 and 2020:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
JUNE 30, 2021
Commercial and industrial						$	2,687					$	—					$	—					$	—
Commercial real estate						1,507						—						6,625						60
Commercial real estate construction						—						—						126						—
Residential mortgage						—						—						101						—
Home equity lines of credit						—						—						—						—
						$	4,194					$	—					$	6,852					$	60
JUNE 30, 2020
Commercial and industrial						$	55					$	—					$	—					$	—
Commercial real estate						1,367						—						7,047						45
Commercial real estate construction						—						—						—						—
Residential mortgage						—						—						101						—
Home equity lines of credit						—						—						56						—
						$	1,422					$	—					$	7,204					$	45

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, 2021 and 2020:

						Impaired Loans with Allowance												Impaired Loans with No Allowance
In thousands						Average Recorded Investment						Interest Income						Average Recorded Investment						Interest Income
JUNE 30, 2021
Commercial and industrial						$	2,468					$	—					$	—					$	—
Commercial real estate						1,572						—						6,670						114
Commercial real estate construction						—						—						127						—
Residential mortgage						—						—						101						—
Home equity lines of credit						—						—						—						—
						$	4,040					$	—					$	6,898					$	114
JUNE 30, 2020
Commercial and industrial						$	59					$	—					$	—					$	—
Commercial real estate						911						—						7,159						115
Commercial real estate construction						—						—						—						—
Residential mortgage						—						—						124						7
Home equity lines of credit						—						—						65						—
						$	970					$	—					$	7,348					$	122

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans by loan portfolio class as of June 30, 2021, and December 31, 2020, the table below excludes $5.0 million in purchase credit impaired loans, net of unamortized fair value adjustments: 

In thousands						June 30, 2021						December 31, 2020
Commercial and industrial						$	2,635					$	2,031
Commercial real estate						4,384						4,909
Commercial real estate construction						—						—
Residential mortgage						101						101
Home equity lines of credit						—						—
						$	7,120					$	7,041

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, 2021, and December 31, 2020:

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, 2021
Originated Loans
Commercial and industrial						$	18					$	1,237					$	1,269					$	2,524					$	233,686					$	236,210					$	—
Commercial real estate						379						526						2,529						3,434						531,761						535,195						—
Commercial real estate construction						—						—						—						—						34,323						34,323						—
Residential mortgage						—						338						450						788						303,849						304,637						349
Home equity lines of credit						29						16						94						139						75,446						75,585						94
Consumer						35						46						—						81						10,795						10,876						—
Total originated loans						461						2,163						4,342						6,966						1,189,860						1,196,826						443
Acquired Loans
Commercial and industrial						—						107						—						107						36,222						36,329						—
Commercial real estate						259						—						—						259						242,856						243,115						—
Commercial real estate construction						—						—						—						—						8,336						8,336						—
Residential mortgage						92						—						193						285						52,500						52,785						193
Home equity lines of credit						—						—						—						—						19,239						19,239						—
Consumer						—						—						—						—						1,146						1,146						—
Total acquired loans						351						107						193						651						360,299						360,950						193
Total Loans
Commercial and industrial						18						1,344						1,269						2,631						269,908						272,539						—
Commercial real estate						638						526						2,529						3,693						774,617						778,310						—
Commercial real estate construction						—						—						—						—						42,659						42,659						—
Residential mortgage						92						338						643						1,073						356,349						357,422						542
Home equity lines of credit						29						16						94						139						94,685						94,824						94
Consumer						35						46						—						81						11,941						12,022						—
Total Loans						$	812					$	2,270					$	4,535					$	7,617					$	1,550,159					$	1,557,776					$	636

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, 2020
Originated Loans
Commercial and industrial						$	1,432					$	—					$	—					$	1,432					$	276,471					$	277,903					$	—
Commercial real estate						133						2,463						1,631						4,227						474,896						479,123						—
Commercial real estate construction						—						76						—						76						41,132						41,208						—
Residential mortgage						1,382						335						623						2,340						334,797						337,137						522
Home equity lines of credit						54						60						58						172						80,734						80,906						58
Consumer						98						51						—						149						11,670						11,819						—
Total originated loans						3,099						2,985						2,312						8,396						1,219,700						1,228,096						580
Acquired Loans
Commercial and industrial						122						231						—						353						41,898						42,251						—
Commercial real estate						319						220						—						539						264,965						265,504						—
Commercial real estate construction						42						—						97						139						12,555						12,694						97
Residential mortgage						834						349						146						1,329						62,874						64,203						146
Home equity lines of credit						196						—						32						228						23,476						23,704						32
Consumer						—						16						—						16						1,316						1,332						—
Total acquired loans						1,513						816						275						2,604						407,084						409,688						275
Total Loans
Commercial and industrial						1,554						231						—						1,785						318,369						320,154						—
Commercial real estate						452						2,683						1,631						4,766						739,861						744,627						—
Commercial real estate construction						42						76						97						215						53,687						53,902						97
Residential mortgage						2,216						684						769						3,669						397,671						401,340						668
Home equity lines of credit						250						60						90						400						104,210						104,610						90
Consumer						98						67						—						165						12,986						13,151						—
Total Loans						$	4,612					$	3,801					$	2,587					$	11,000					$	1,626,784					$	1,637,784					$	855

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, 2021
Allowance for Loan Losses
Beginning balance - April 1, 2021						$	4,503					$	9,540					$	543					$	3,366					$	629					$	608					$	1,048					$	20,237
Charge-offs						(14)						—						—						—						—						(26)						—						(40)
Recoveries						8						—						—						—						—						2						—						10
Provisions (credits)						133						587						(86)						(390)						(56)						(123)						(65)						—
Ending balance - June 30, 2021						$	4,630					$	10,127					$	457					$	2,976					$	573					$	461					$	983					$	20,207
Beginning balance - January 1, 2021						$	4,037					$	9,569					$	503					$	3,395					$	693					$	648					$	1,381					$	20,226
Charge-offs						(32)						—						—						—						—						(63)						—						(95)
Recoveries						16						—						—						—						—						10						—						26
Provisions (credits)						609						558						(46)						(419)						(120)						(134)						(398)						50
Ending balance - June 30, 2021						$	4,630					$	10,127					$	457					$	2,976					$	573					$	461					$	983					$	20,207
Ending balance: individually evaluated for impairment						$	1,873					$	522					$	—					$	—					$	—					$	—					$	—					$	2,395
Ending balance: collectively evaluated for impairment						$	2,757					$	9,605					$	457					$	2,976					$	573					$	461					$	983					$	17,812
Loans Receivable
Ending balance						$	272,539					$	778,310					$	42,659					$	357,422					$	94,824					$	12,022					$	—					$	1,557,776
Ending balance: individually evaluated for impairment						$	2,635					$	8,011					$	—					$	101					$	—					$	—					$	—					$	10,747
Ending balance: collectively evaluated for impairment						$	269,904					$	770,299					$	42,659					$	357,321					$	94,824					$	12,022					$	—					$	1,547,029
AS OF AND FOR THE PERIOD ENDED JUNE 30, 2020
Allowance for Loan Losses
Beginning balance - April 1, 2020						$	2,646					$	7,511					$	231					$	2,701					$	605					$	623					$	1,535					$	15,852
Charge-offs						(17)						—						—						—						—						(39)						—						(56)
Recoveries						5						—						—						—						1						1						—						7
Provisions						22						624						20						373						55						76						1,380						2,550
Ending balance - June 30, 2020						$	2,656					$	8,135					$	251					$	3,074					$	661					$	661					$	2,915					$	18,353
Beginning balance - January 1, 2020						$	2,400					$	6,693					$	298					$	2,555					$	619					$	650					$	620					$	13,835
Charge-offs						(2,034)						—						—						—						—						(90)						—						(2,124)
Recoveries						75						6						—						—						1						10						—						92
Provisions (credits)						2,215						1,436						(47)						519						41						91						2,295						6,550
Ending balance - June 30, 2020						$	2,656					$	8,135					$	251					$	3,074					$	661					$	661					$	2,915					$	18,353
Ending balance: individually evaluated for impairment						$	29					$	113					$	—					$	—					$	—					$	—					$	—					$	142
Ending balance: collectively evaluated for impairment						$	2,627					$	8,022					$	251					$	3,074					$	661					$	661					$	2,915					$	18,211
Loans Receivable
Ending balance						$	350,251					$	767,697					$	41,349					$	446,145					$	114,402					$	13,719					$	—					$	1,733,563
Ending balance: individually evaluated for impairment						$	52					$	8,471					$	—					$	101					$	44					$	—					$	—					$	8,668
Ending balance: collectively evaluated for impairment						$	350,199					$	759,226					$	41,349					$	446,044					$	114,358					$	13,719					$	—					$	1,724,895

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, 2020
Allowance for Loan Losses
Ending balance						$	4,037					$	9,569					$	503					$	3,395					$	693					$	648					$	1,381					$	20,226
Ending balance: individually evaluated for impairment						$	1,224					$	158					$	—					$	—					$	—					$	—					$	—					$	1,382
Ending balance: collectively evaluated for impairment						$	2,813					$	9,411					$	503					$	3,395					$	693					$	648					$	1,381					$	18,844
Loans Receivable
Ending balance						$	320,154					$	744,627					$	53,902					$	401,340					$	104,610					$	13,151					$	—					$	1,637,784
Ending balance: individually evaluated for impairment						$	2,031					$	8,589					$	—					$	101					$	—					$	—					$	—					$	10,721
Ending balance: collectively evaluated for impairment						$	318,123					$	736,038					$	53,902					$	401,239					$	104,610					$	13,151					$	—					$	1,627,063

Schedule of expected commercial loan modifications

Details with respect to actual loan modifications are as follows:    

Type of Loans						Number of Loans						Deferral Period						Balance						Percentage of Capital
Commercial Purpose						8						Up to 6 months						$	17,431,231					6.55		%
						8												$	17,431,231

The following table provides information with respect to the Corporation’s Commercial loans by industry at June 30, 2021 that may have suffered, or are expected to suffer, greater losses as a result of COVID-19.

Type of Loans						Number of Loans						Balance						Percentage of Total Loan Portfolio						Percentage of Capital
Lessors of Commercial Real Estate						1						$	4,172,103					0.27		%				1.57		%
Hospitality Industry (Hotels/Bed & Breakfast)						3						10,012,167						0.64						3.76
Other						4						3,246,961						0.21						1.22
						8						$	17,431,231					1.12		%				6.55		%

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Tabular disclosure of allowance for credit loss on financing receivable.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
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-Section 50
-Paragraph 13
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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://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 29
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
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