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Loans and Allowance for Loan Losses | 3 Months Ended
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Mar. 31, 2015
Receivables [Abstract] |
Loans And Allowance For Loan Losses | NOTE 3 – LOANS AND ALLOWANCE FOR LOAN LOSSES Activity in the allowance for loan losses and balances in the loan portfolio were as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Agricultural |  | Commercial and Industrial |  | Consumer |  | Commercial Real Estate |  | Construction Real Estate |  | Residential Real Estate |  | Unallocated |  | Total
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Three Months Ended |  |  |  |  |  |  |  |  |  |
March 31, 2015 |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 186 |  |  | $ | 527 |  |  | $ | 184 |  |  | $ | 1,641 |  |  | $ | 9 |  |  | $ | 1,193 |  |  | $ | 433 |  |  | $ | 4,173 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | (51 | ) |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (52 | )
Recoveries |  |  | — |  |  |  | 28 |  |  |  | 36 |  |  |  | 6 |  |  |  | — |  |  |  | 30 |  |  |  | — |  |  |  | 100 |
Provision |  |  | 13 |  |  |  | 58 |  |  |  | 25 |  |  |  | (149 | ) |  |  | 30 |  |  |  | 261 |  |  |  | (138 | ) |  |  | 100 |
Ending balance |  | $ | 199 |  |  | $ | 613 |  |  | $ | 194 |  |  | $ | 1,498 |  |  | $ | 39 |  |  | $ | 1,483 |  |  | $ | 295 |  |  | $ | 4,321 |
Individually evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 1 |  |  | $ | — |  |  | $ | 2 |  |  | $ | 414 |  |  | $ | — |  |  | $ | 384 |  |  | $ | — |  |  | $ | 801 |
Collectively evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 198 |  |  | $ | 613 |  |  | $ | 192 |  |  | $ | 1,084 |  |  | $ | 39 |  |  | $ | 1,099 |  |  | $ | 295 |  |  | $ | 3,520 |
Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 179 |  |  | $ | 562 |  |  | $ | 191 |  |  | $ | 1,842 |  |  | $ | 12 |  |  | $ | 1,626 |  |  | $ | 323 |  |  | $ | 4,735 |
Charge-offs |  |  | — |  |  |  | (1 | ) |  |  | (53 | ) |  |  | (185 | ) |  |  | — |  |  |  | (90 | ) |  |  | — |  |  |  | (329 | )
Recoveries |  |  | 1 |  |  |  | 20 |  |  |  | 50 |  |  |  | 14 |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | 89 |
Provision |  |  | 7 |  |  |  | 4 |  |  |  | (1 | ) |  |  | (7 | ) |  |  | (5 | ) |  |  | 24 |  |  |  | 78 |  |  |  | 100 |
Ending balance |  | $ | 187 |  |  | $ | 585 |  |  | $ | 187 |  |  | $ | 1,664 |  |  | $ | 7 |  |  | $ | 1,564 |  |  | $ | 401 |  |  | $ | 4,595 |
Individually evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 29 |  |  | $ | 57 |  |  | $ | 2 |  |  | $ | 744 |  |  | $ | — |  |  | $ | 332 |  |  | $ | — |  |  | $ | 1,164 |
Collectively evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 158 |  |  | $ | 528 |  |  | $ | 185 |  |  | $ | 920 |  |  | $ | 7 |  |  | $ | 1,232 |  |  | $ | 401 |  |  | $ | 3,431 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
March 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 210 |  |  | $ | 5 |  |  | $ | 26 |  |  | $ | 3,031 |  |  | $ | — |  |  | $ | 2,684 |  |  |  |  |  |  | $ | 5,956 |
Collectively evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  |  | 35,329 |  |  |  | 88,284 |  |  |  | 19,731 |  |  |  | 97,321 |  |  |  | 3,242 |  |  |  | 88,430 |  |  |  |  |  |  |  | 332,337 |
Ending balance |  | $ | 35,539 |  |  | $ | 88,289 |  |  | $ | 19,757 |  |  | $ | 100,352 |  |  | $ | 3,242 |  |  | $ | 91,114 |  |  |  |  |  |  | $ | 338,293 |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | — |  |  | $ | 38 |  |  | $ | 36 |  |  | $ | 3,853 |  |  | $ | — |  |  | $ | 2,958 |  |  |  |  |  |  | $ | 6,885 |
Collectively evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  |  | 41,098 |  |  |  | 88,024 |  |  |  | 20,716 |  |  |  | 95,954 |  |  |  | 2,691 |  |  |  | 90,745 |  |  |  |  |  |  |  | 339,228 |
Ending balance |  | $ | 41,098 |  |  | $ | 88,062 |  |  | $ | 20,752 |  |  | $ | 99,807 |  |  | $ | 2,691 |  |  | $ | 93,703 |  |  |  |  |  |  | $ | 346,113 |
The process to monitor the credit quality of ChoiceOne’s loan portfolio includes tracking (1) the risk ratings of business loans, (2) the level of classified business loans, and (3) delinquent and nonperforming consumer loans. Business loans are risk rated on a scale of 1 to 8. A description of the characteristics of the ratings follows: Risk ratings 1 and 2: These loans are considered pass credits. They exhibit good to exceptional credit risk and demonstrate the ability to repay the loan from normal business operations. Risk rating 3: These loans are considered pass credits. They exhibit acceptable credit risk and demonstrate the ability to repay the loan from normal business operations. Risk rating 4: These loans are considered pass credits. However, they have potential developing weaknesses that, if not corrected, may cause deterioration in the ability of the borrower to repay the loan. While a loss is possible for a loan with this rating, it is not anticipated. Risk rating 5: These loans are considered special mention credits. Loans in this risk rating are considered to be inadequately protected by the net worth and debt service coverage of the borrower or of any pledged collateral. These loans have well defined weaknesses that may jeopardize the borrower’s ability to repay the loan. If the weaknesses are not corrected, loss of principal and interest could be probable. Risk rating 6: These loans are considered substandard credits. These loans have well defined weaknesses, the severity of which makes collection of principal and interest in full questionable. Loans in this category may be placed on nonaccrual status. Risk rating 7: These loans are considered doubtful credits. Some loss of principal and interest has been determined to be probable. The estimate of the amount of loss could be affected by factors such as the borrower’s ability to provide additional capital or collateral. Loans in this category are on nonaccrual status. Risk rating 8: These loans are considered loss credits. They are considered uncollectible and will be charged off against the allowance for loan losses. Information regarding the Bank’s credit exposure is as follows: Corporate Credit Exposure - Credit Risk Profile By Creditworthiness Category
|  | Agricultural |  |  | Commercial and Industrial |  |  | Commercial Real Estate |
(Dollars in thousands) |  |  | March 31, 2015 |  |  |  | December 31, 2014 |  |  |  | March 31, 2015 |  |  |  | December 31, 2014 |  |  |  | March 31, 2015 |  |  |  | December 31, 2014 |
Risk ratings 1 and 2 |  | $ | 6,631 |  |  | $ | 9,596 |  |  | $ | 11,427 |  |  | $ | 11,590 |  |  | $ | 3,346 |  |  | $ | 3,576 |
Risk rating 3 |  |  | 21,732 |  |  |  | 24,294 |  |  |  | 59,873 |  |  |  | 59,470 |  |  |  | 59,543 |  |  |  | 58,600 |
Risk rating 4 |  |  | 6,452 |  |  |  | 6,462 |  |  |  | 15,978 |  |  |  | 15,764 |  |  |  | 28,643 |  |  |  | 28,557 |
Risk rating 5 |  |  | 662 |  |  |  | 683 |  |  |  | 793 |  |  |  | 976 |  |  |  | 5,106 |  |  |  | 4,490 |
Risk rating 6 |  |  | 62 |  |  |  | 63 |  |  |  | 218 |  |  |  | 262 |  |  |  | 3,714 |  |  |  | 4,584 |
Risk rating 7 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 35,539 |  |  | $ | 41,098 |  |  | $ | 88,289 |  |  | $ | 88,062 |  |  | $ | 100,352 |  |  | $ | 99,807 |
Corporate Credit Exposure - Credit Risk Profile Based On Payment Activity
|  | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
|  |  | March 31, |  |  |  | December 31, |  |  |  | March 31, |  |  |  | December 31, |  |  |  | March 31, |  |  |  | December 31, |
|  |  | 2015 |  |  |  | 2014 |  |  |  | 2015 |  |  |  | 2014 |  |  |  | 2015 |  |  |  | 2014 |
Performing |  | $ | 19,732 |  |  | $ | 20,752 |  |  | $ | 3,242 |  |  | $ | 2,691 |  |  | $ | 88,465 |  |  | $ | 92,974 |
Nonperforming |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,649 |  |  |  | 58 |
Nonaccrual |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 671 |
|  | $ | 19,757 |  |  | $ | 20,752 |  |  | $ | 3,242 |  |  | $ | 2,691 |  |  | $ | 91,114 |  |  | $ | 93,703 |
The following schedule provides information on loans that were considered TDRs that were modified during the three months ended March 31, 2015 and March 31, 2014:
|  | March 31, 2015 |  | March 31, 2014
(Dollars in thousands) |  |  | Number of |  |  |  | Pre- Modification Outstanding Recorded |  |  |  | Post- Modification Outstanding Recorded |  |  |  | Number of |  |  |  | Pre- Modification Outstanding Recorded |  |  |  | Post- Modification Outstanding Recorded |
|  |  | Loans |  |  |  | Investment |  |  |  | Investment |  |  |  | Loans |  |  |  | Investment |  |  |  | Investment |
Commercial real estate |  |  | 3 |  |  | $ | 669 |  |  | $ | 669 |  |  |  | 3 |  |  | $ | 440 |  |  | $ | 448 |
Residential real estate |  |  | 1 |  |  |  | 111 |  |  |  | 111 |  |  |  | 1 |  |  |  | 89 |  |  |  | 90 |
|  |  | 4 |  |  | $ | 780 |  |  | $ | 780 |  |  |  | 4 |  |  | $ | 529 |  |  | $ | 538 |
The following schedule provides information on TDRs as of March 31, 2015 and 2014 where the borrower was past due with respect to principal and/or interest for 30 days or more during the three-month periods ended March 31, 2015 and March 31, 2014 that had been modified during the year prior to the default:
|  | Three Months Ended |  |  | Three Months Ended |
|  | March 31, 2015 |  |  | March 31, 2015 |
(Dollars in thousands) |  |  | Number |  |  |  | Recorded |  |  |  | Number |  |  |  | Recorded |
|  |  | of Loans |  |  |  | Investment |  |  |  | of Loans |  |  |  | Investment |
Commercial and industrial |  |  | — |  |  | $ | — |  |  |  | — |  |  | $ | — |
Commercial real estate |  |  | 3 |  |  |  | 615 |  |  |  | 3 |  |  |  | 680 |
|  |  | 3 |  |  | $ | 615 |  |  |  | 3 |  |  | $ | 680 |
The pre-modification and post-modification outstanding recorded investment represents amounts as of the date of loan modification. If a difference exists between the pre-modification and post-modification outstanding recorded investment, it represents impairment recognized through the provision for loan losses computed based on a loan’s post-modification present value of expected future cash flows discounted at the loan’s original effective interest rate. If no difference exists, a loss is not expected to be incurred based on an assessment of the borrower’s expected cash flows. Loans are classified as performing when they are current as to principal and interest payments or are past due on payments less than 90 days. Loans are classified as nonperforming when they are past due 90 days or more as to principal and interest payments or are considered a troubled debt restructuring. Impaired loans by loan category follow:
|  |  |  | Unpaid |  |
(Dollars in thousands) |  | Recorded |  | Principal |  | Related
|  | Investment |  | Balance |  | Allowance
March 31, 2015 |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial and industrial |  |  | 5 |  |  |  | 8 |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |
Commercial real estate |  |  | 819 |  |  |  | 874 |  |  |  | — |
Residential real estate |  |  | 222 |  |  |  | 222 |  |  |  | — |
Subtotal |  |  | 1,046 |  |  |  | 1,104 |  |  |  | — |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 210 |  |  |  | 210 |  |  |  | 1 |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | 26 |  |  |  | 26 |  |  |  | 2 |
Commercial real estate |  |  | 2,212 |  |  |  | 2,740 |  |  |  | 414 |
Residential real estate |  |  | 2,462 |  |  |  | 2,485 |  |  |  | 384 |
Subtotal |  |  | 4,910 |  |  |  | 5,461 |  |  |  | 801 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | 210 |  |  |  | 210 |  |  |  | 1 |
Commercial and industrial |  |  | 5 |  |  |  | 8 |  |  |  | — |
Consumer |  |  | 26 |  |  |  | 26 |  |  |  | 2 |
Commercial real estate |  |  | 3,031 |  |  |  | 3,614 |  |  |  | 414 |
Residential real estate |  |  | 2,684 |  |  |  | 2,707 |  |  |  | 384 |
Total |  | $ | 5,956 |  |  | $ | 6,565 |  |  | $ | 801 |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial and industrial |  |  | 38 |  |  |  | 43 |  |  |  | — |
Consumer |  |  | 8 |  |  |  | 8 |  |  |  | — |
Commercial real estate |  |  | 413 |  |  |  | 419 |  |  |  | — |
Residential real estate |  |  | 502 |  |  |  | 502 |  |  |  | — |
Subtotal |  |  | 961 |  |  |  | 972 |  |  |  | — |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | 28 |  |  |  | 28 |  |  |  | 4 |
Commercial real estate |  |  | 3,440 |  |  |  | 4,498 |  |  |  | 745 |
Residential real estate |  |  | 2,456 |  |  |  | 2,474 |  |  |  | 365 |
Subtotal |  |  | 5,924 |  |  |  | 7,000 |  |  |  | 1,114 |
Total |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 38 |  |  |  | 43 |  |  |  | — |
Consumer |  |  | 36 |  |  |  | 36 |  |  |  | 4 |
Commercial real estate |  |  | 3,853 |  |  |  | 4,917 |  |  |  | 745 |
Residential real estate |  |  | 2,958 |  |  |  | 2,976 |  |  |  | 365 |
Total |  | $ | 6,885 |  |  | $ | 7,972 |  |  | $ | 1,114 |
The following schedule provides information regarding average balances of impaired loans and interest recognized on impaired loans for the three months ended March 31, 2015 and 2014:
|  | Average |  | Interest
(Dollars in thousands) |  | Recorded |  | Income
|  | Investment |  | Recognized
March 31, 2015 |  |  |  |
With no related allowance recorded |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |
Commercial and industrial |  |  | 21 |  |  |  | — |
Consumer |  |  | 4 |  |  |  | — |
Commercial real estate |  |  | 631 |  |  |  | 1 |
Residential real estate |  |  | 362 |  |  |  | — |
Subtotal |  |  | 1,018 |  |  |  | 1 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 105 |  |  |  | (6 | )
Commercial and industrial |  |  | — |  |  |  | — |
Consumer |  |  | 27 |  |  |  | 1 |
Commercial real estate |  |  | 2,826 |  |  |  | 24 |
Residential real estate |  |  | 2,460 |  |  |  | 22 |
Subtotal |  |  | 5,418 |  |  |  | 41 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 105 |  |  |  | (6 | )
Commercial and industrial |  |  | 21 |  |  |  | — |
Consumer |  |  | 31 |  |  |  | 1 |
Commercial real estate |  |  | 3,457 |  |  |  | 25 |
Residential real estate |  |  | 2,822 |  |  |  | 22 |
Total |  | $ | 6,436 |  |  | $ | 42 |
March 31, 2014 |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |
Agricultural |  | $ | 226 |  |  | $ | — |
Commercial and industrial |  |  | 145 |  |  |  | — |
Consumer |  |  | 1 |  |  |  | — |
Commercial real estate |  |  | 607 |  |  |  | 5 |
Residential real estate |  |  | 747 |  |  |  | 5 |
Subtotal |  |  | 1,726 |  |  |  | 10 |
With an allowance recorded |  |  |  |  |  |  |  |
Agricultural |  |  | 182 |  |  |  | 1 |
Commercial and industrial |  |  | 465 |  |  |  | 1 |
Consumer |  |  | 33 |  |  |  | 1 |
Commercial real estate |  |  | 3,792 |  |  |  | 31 |
Residential real estate |  |  | 2,123 |  |  |  | 23 |
Subtotal |  |  | 6,595 |  |  |  | 57 |
Total |  |  |  |  |  |  |  |
Agricultural |  |  | 408 |  |  |  | 1 |
Commercial and industrial |  |  | 610 |  |  |  | 1 |
Consumer |  |  | 34 |  |  |  | 1 |
Commercial real estate |  |  | 4,399 |  |  |  | 36 |
Residential real estate |  |  | 2,870 |  |  |  | 28 |
Total |  | $ | 8,321 |  |  | $ | 67 |
An aging analysis of loans by loan category follows:
|  |  |  |  |  | Greater |  |  |  |  |  |  |  | 90 Days Past
(Dollars in thousands) |  | 30 to 59 |  | 60 to 89 |  | Than 90 |  |  |  | Loans Not |  | Total |  | Due and
|  | Days |  | Days |  | Days (1) |  | Total |  | Past Due |  | Loans |  | Accruing
March 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | 210 |  |  | $ | 210 |  |  | $ | 35,329 |  |  | $ | 35,539 |  |  | $ | — |
Commercial and industrial |  |  | 309 |  |  |  | 247 |  |  |  | — |  |  |  | 555 |  |  |  | 87,734 |  |  |  | 88,289 |  |  |  | — |
Consumer |  |  | 40 |  |  |  | 3 |  |  |  | — |  |  |  | 43 |  |  |  | 19,714 |  |  |  | 19,757 |  |  |  | — |
Commercial real estate |  |  | 1,097 |  |  |  | — |  |  |  | 356 |  |  |  | 1,453 |  |  |  | 98,899 |  |  |  | 100,352 |  |  |  | — |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,242 |  |  |  | 3,242 |  |  |  | — |
Residential real estate |  |  | 417 |  |  |  | 19 |  |  |  | 186 |  |  |  | 622 |  |  |  | 90,492 |  |  |  | 91,114 |  |  |  | — |
|  | $ | 1,863 |  |  | $ | 269 |  |  | $ | 752 |  |  | $ | 2,883 |  |  | $ | 335,410 |  |  | $ | 338,293 |  |  | $ | — |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 41,098 |  |  | $ | 41,098 |  |  | $ | — |
Commercial and industrial |  |  | 33 |  |  |  | 260 |  |  |  | — |  |  |  | 293 |  |  |  | 87,769 |  |  |  | 88,062 |  |  |  | — |
Consumer |  |  | 66 |  |  |  | 10 |  |  |  | — |  |  |  | 76 |  |  |  | 20,676 |  |  |  | 20,752 |  |  |  | — |
Commercial real estate |  |  | 172 |  |  |  | 51 |  |  |  | 699 |  |  |  | 922 |  |  |  | 98,885 |  |  |  | 99,807 |  |  |  | — |
Construction real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,691 |  |  |  | 2,691 |  |  |  | — |
Residential real estate |  |  | 1,376 |  |  |  | 404 |  |  |  | 363 |  |  |  | 2,143 |  |  |  | 91,560 |  |  |  | 93,703 |  |  |  | 58 |
|  | $ | 1,647 |  |  | $ | 725 |  |  | $ | 1,062 |  |  | $ | 3,434 |  |  | $ | 342,679 |  |  | $ | 346,113 |  |  | $ | 58 |
(1) Includes nonaccrual loans. Nonaccrual loans by loan category follow:
(Dollars in thousands) |  |  | March 31, |  |  |  | December 31, |
|  |  | 2015 |  |  |  | 2014 |
Agricultural |  | $ | 210 |  |  | $ | — |
Commercial and industrial |  |  | 5 |  |  |  | 38 |
Consumer |  |  | — |  |  |  | — |
Commercial real estate |  |  | 1,238 |  |  |  | 2,652 |
Construction real estate |  |  | — |  |  |  | — |
Residential real estate |  |  | 710 |  |  |  | 671 |
|  | $ | 2,163 |  |  | $ | 3,361 |

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- Definition The entire disclosure for financing receivables. Examples of financing receivables include, but are not limited to, loans, trade accounts receivables, notes receivable, credit cards, and receivables relating to a lessor's right(s) to payment(s) from a lease other than an operating lease that is recognized as assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953791-111525 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e4975-111524 + Details
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