XML 31 R29.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2014
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | March 31, 2014 |  | December 31, 2013
|  | (In Thousands)
Commercial real estate |  |  |  |
Commercial real estate — owner occupied |  | $ | 137,648 |  |  | $ | 141,164 |
Commercial real estate — non-owner occupied |  | 336,806 |  |  | 341,695 |
Construction and land development |  | 71,465 |  |  | 68,708 |
Multi-family |  | 64,092 |  |  | 62,758 |
1-4 family |  | 28,690 |  |  | 30,786 |
Total commercial real estate |  | 638,701 |  |  | 645,111 |
Commercial and industrial |  | 303,630 |  |  | 293,552 |
Direct financing leases, net |  | 26,364 |  |  | 26,065 |
Consumer and other |  |  |  |
Home equity and second mortgages |  | 5,517 |  |  | 5,272 |
Other |  | 12,009 |  |  | 11,972 |
Total consumer and other |  | 17,526 |  |  | 17,244 |
Total gross loans and leases receivable |  | 986,221 |  |  | 981,972 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 14,101 |  |  | 13,901 |
Deferred loan fees |  | 902 |  |  | 1,021 |
Loans and leases receivable, net |  | $ | 971,218 |  |  | $ | 967,050 |
Financing Receivable by Credit Quality Indicators | The following information illustrates ending balances of the Corporation’s loan and lease portfolio, including impaired loans by class of receivable, and considering certain credit quality indicators as of March 31, 2014 and December 31, 2013:
|  | Category |  |
As of March 31, 2014 |  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 112,896 |  |  | $ | 9,472 |  |  | $ | 14,947 |  |  | $ | 333 |  |  | $ | 137,648 |
Commercial real estate — non-owner occupied |  | 288,387 |  |  | 27,165 |  |  | 20,977 |  |  | 277 |  |  | 336,806 |
Construction and land development |  | 55,821 |  |  | 2,543 |  |  | 7,693 |  |  | 5,408 |  |  | 71,465 |
Multi-family |  | 58,420 |  |  | 5,644 |  |  | — |  |  | 28 |  |  | 64,092 |
1-4 family |  | 19,356 |  |  | 5,441 |  |  | 3,245 |  |  | 648 |  |  | 28,690 |
Total commercial real estate |  | 534,880 |  |  | 50,265 |  |  | 46,862 |  |  | 6,694 |  |  | 638,701 |
Commercial and industrial |  | 276,575 |  |  | 12,930 |  |  | 7,468 |  |  | 6,657 |  |  | 303,630 |
Direct financing leases, net |  | 23,079 |  |  | 3,228 |  |  | 57 |  |  | — |  |  | 26,364 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 4,727 |  |  | 21 |  |  | 201 |  |  | 568 |  |  | 5,517 |
Other |  | 11,232 |  |  | — |  |  | — |  |  | 777 |  |  | 12,009 |
Total consumer and other |  | 15,959 |  |  | 21 |  |  | 201 |  |  | 1,345 |  |  | 17,526 |
Total gross loans and leases receivable |  | $ | 850,493 |  |  | $ | 66,444 |  |  | $ | 54,588 |  |  | $ | 14,696 |  |  | $ | 986,221 |
Category as a % of total portfolio |  | 86.24 | % |  | 6.74 | % |  | 5.54 | % |  | 1.49 | % |  | 100.00 | %
|  | Category |  |
As of December 31, 2013 |  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 118,764 |  |  | $ | 11,259 |  |  | $ | 10,802 |  |  | $ | 339 |  |  | $ | 141,164 |
Commercial real estate — non-owner occupied |  | 290,865 |  |  | 29,444 |  |  | 21,103 |  |  | 283 |  |  | 341,695 |
Construction and land development |  | 53,493 |  |  | 1,972 |  |  | 7,754 |  |  | 5,489 |  |  | 68,708 |
Multi-family |  | 57,049 |  |  | 5,678 |  |  | — |  |  | 31 |  |  | 62,758 |
1-4 family |  | 19,197 |  |  | 7,611 |  |  | 3,312 |  |  | 666 |  |  | 30,786 |
Total commercial real estate |  | 539,368 |  |  | 55,964 |  |  | 42,971 |  |  | 6,808 |  |  | 645,111 |
Commercial and industrial |  | 268,109 |  |  | 11,688 |  |  | 5,712 |  |  | 8,043 |  |  | 293,552 |
Direct financing leases, net |  | 23,171 |  |  | 2,421 |  |  | 473 |  |  | — |  |  | 26,065 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 4,408 |  |  | 134 |  |  | 150 |  |  | 580 |  |  | 5,272 |
Other |  | 11,177 |  |  | — |  |  | — |  |  | 795 |  |  | 11,972 |
Total consumer and other |  | 15,585 |  |  | 134 |  |  | 150 |  |  | 1,375 |  |  | 17,244 |
Total gross loans and leases receivable |  | $ | 846,233 |  |  | $ | 70,207 |  |  | $ | 49,306 |  |  | $ | 16,226 |  |  | $ | 981,972 |
Category as a % of total portfolio |  | 86.18 | % |  | 7.15 | % |  | 5.02 | % |  | 1.65 | % |  | 100.00 | %
Past Due Financing Receivables | The delinquency aging of the loan and lease portfolio by class of receivable as of March 31, 2014 and December 31, 2013 were as follows:
As of March 31, 2014 |  | 30-59 days past due |  | 60-89 days past due |  | Greater than 90 days past due |  | Total past due |  | Current |  | Total loans
|  | (Dollars in Thousands)
Accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 137,396 |  |  | $ | 137,396 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 336,529 |  |  | 336,529 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 66,123 |  |  | 66,123 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 64,064 |  |  | 64,064 |
1-4 family |  | 45 |  |  | — |  |  | — |  |  | 45 |  |  | 28,255 |  |  | 28,300 |
Commercial and industrial |  | — |  |  | — |  |  | — |  |  | — |  |  | 297,005 |  |  | 297,005 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 26,364 |  |  | 26,364 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,098 |  |  | 5,098 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,232 |  |  | 11,232 |
Total |  | 45 |  |  | — |  |  | — |  |  | 45 |  |  | 972,066 |  |  | 972,111 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | 252 |  |  | $ | 252 |  |  | $ | — |  |  | $ | 252 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 277 |  |  | 277 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,342 |  |  | 5,342 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 28 |  |  | 28 |
1-4 family |  | 177 |  |  | — |  |  | 118 |  |  | 295 |  |  | 95 |  |  | 390 |
Commercial and industrial |  | 186 |  |  | 3,559 |  |  | 2,739 |  |  | 6,484 |  |  | 141 |  |  | 6,625 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 419 |  |  | 419 |
Other |  | — |  |  | — |  |  | 777 |  |  | 777 |  |  | — |  |  | 777 |
Total |  | 363 |  |  | 3,559 |  |  | 3,886 |  |  | 7,808 |  |  | 6,302 |  |  | 14,110 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | 252 |  |  | $ | 252 |  |  | $ | 137,396 |  |  | $ | 137,648 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 336,806 |  |  | 336,806 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 71,465 |  |  | 71,465 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 64,092 |  |  | 64,092 |
1-4 family |  | 222 |  |  | — |  |  | 118 |  |  | 340 |  |  | 28,350 |  |  | 28,690 |
Commercial and industrial |  | 186 |  |  | 3,559 |  |  | 2,739 |  |  | 6,484 |  |  | 297,146 |  |  | 303,630 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 26,364 |  |  | 26,364 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,517 |  |  | 5,517 |
Other |  | — |  |  | — |  |  | 777 |  |  | 777 |  |  | 11,232 |  |  | 12,009 |
Total |  | $ | 408 |  |  | $ | 3,559 |  |  | $ | 3,886 |  |  | $ | 7,853 |  |  | $ | 978,368 |  |  | $ | 986,221 |
Percent of portfolio |  | 0.04 | % |  | 0.36 | % |  | 0.40 | % |  | 0.80 | % |  | 99.20 | % |  | 100.00 | %
As of December 31, 2013 |  | 30-59 days past due |  | 60-89 days past due |  | Greater than 90 days past due |  | Total past due |  | Current |  | Total loans
|  | (Dollars in Thousands)
Accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 140,825 |  |  | $ | 140,825 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 341,412 |  |  | 341,412 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 63,286 |  |  | 63,286 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 62,727 |  |  | 62,727 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,265 |  |  | 30,265 |
Commercial and industrial |  | — |  |  | — |  |  | — |  |  | — |  |  | 285,541 |  |  | 285,541 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 26,065 |  |  | 26,065 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,819 |  |  | 4,819 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,177 |  |  | 11,177 |
Total |  | — |  |  | — |  |  | — |  |  | — |  |  | 966,117 |  |  | 966,117 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | 254 |  |  | $ | 254 |  |  | $ | 85 |  |  | $ | 339 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 283 |  |  | 283 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,422 |  |  | 5,422 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 31 |  |  | 31 |
1-4 family |  | — |  |  | 180 |  |  | 123 |  |  | 303 |  |  | 218 |  |  | 521 |
Commercial and industrial |  | 1,944 |  |  | 1,407 |  |  | 53 |  |  | 3,404 |  |  | 4,607 |  |  | 8,011 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | 85 |  |  | 85 |  |  | 368 |  |  | 453 |
Other |  | — |  |  | — |  |  | 795 |  |  | 795 |  |  | — |  |  | 795 |
Total |  | 1,944 |  |  | 1,587 |  |  | 1,310 |  |  | 4,841 |  |  | 11,014 |  |  | 15,855 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | 254 |  |  | $ | 254 |  |  | $ | 140,910 |  |  | $ | 141,164 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 341,695 |  |  | 341,695 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 68,708 |  |  | 68,708 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 62,758 |  |  | 62,758 |
1-4 family |  | — |  |  | 180 |  |  | 123 |  |  | 303 |  |  | 30,483 |  |  | 30,786 |
Commercial and industrial |  | 1,944 |  |  | 1,407 |  |  | 53 |  |  | 3,404 |  |  | 290,148 |  |  | 293,552 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 26,065 |  |  | 26,065 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | 85 |  |  | 85 |  |  | 5,187 |  |  | 5,272 |
Other |  | — |  |  | — |  |  | 795 |  |  | 795 |  |  | 11,177 |  |  | 11,972 |
Total |  | $ | 1,944 |  |  | $ | 1,587 |  |  | $ | 1,310 |  |  | $ | 4,841 |  |  | $ | 977,131 |  |  | $ | 981,972 |
Percent of portfolio |  | 0.20 | % |  | 0.16 | % |  | 0.13 | % |  | 0.49 | % |  | 99.51 | % |  | 100.00 | %
Schedule of Financing Receivables, Non Accrual Status | The Corporation’s total impaired assets consisted of the following at March 31, 2014 and December 31, 2013, respectively.
|  | March 31, 2014 |  | December 31, 2013
|  | (Dollars in Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 252 |  |  | $ | 339 |
Commercial real estate — non-owner occupied |  | 277 |  |  | 283 |
Construction and land development |  | 5,342 |  |  | 5,422 |
Multi-family |  | 28 |  |  | 31 |
1-4 family |  | 390 |  |  | 521 |
Total non-accrual commercial real estate |  | 6,289 |  |  | 6,596 |
Commercial and industrial |  | 6,625 |  |  | 8,011 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 419 |  |  | 453 |
Other |  | 777 |  |  | 795 |
Total non-accrual consumer and other loans |  | 1,196 |  |  | 1,248 |
Total non-accrual loans and leases |  | 14,110 |  |  | 15,855 |
Foreclosed properties, net |  | 333 |  |  | 333 |
Total non-performing assets |  | 14,443 |  |  | 16,188 |
Performing troubled debt restructurings |  | 586 |  |  | 371 |
Total impaired assets |  | $ | 15,029 |  |  | $ | 16,559 |
|  | March 31, 2014 |  | December 31, 2013
Total non-accrual loans and leases to gross loans and leases |  | 1.43 | % |  | 1.61 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 1.46 |  |  | 1.65 |
Total non-performing assets to total assets |  | 1.13 |  |  | 1.28 |
Allowance for loan and lease losses to gross loans and leases |  | 1.43 |  |  | 1.42 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 99.94 |  |  | 87.68 |
Troubled Debt Restructurings on Financing Receivables |
|  | As of March 31, 2014 |  | As of December 31, 2013
|  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
|  | (Dollars in Thousands)
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | 1 |  | $ | 110 |  |  | $ | 82 |  |  | 1 |  | $ | 110 |  |  | $ | 84 |
Commercial real estate — non-owner occupied |  | 3 |  | 385 |  |  | 277 |  |  | 3 |  | 385 |  |  | 283 |
Construction and land development |  | 3 |  | 6,060 |  |  | 5,408 |  |  | 3 |  | 6,060 |  |  | 5,489 |
Multi-family |  | 1 |  | 184 |  |  | 28 |  |  | 1 |  | 184 |  |  | 31 |
1-4 family |  | 10 |  | 911 |  |  | 648 |  |  | 10 |  | 911 |  |  | 666 |
Commercial and industrial |  | 4 |  | 386 |  |  | 209 |  |  | 5 |  | 1,935 |  |  | 565 |
Direct financing leases, net |  | — |  | — |  |  | — |  |  | — |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 5 |  | 599 |  |  | 505 |  |  | 6 |  | 752 |  |  | 580 |
Other |  | 1 |  | 2,076 |  |  | 777 |  |  | 1 |  | 2,076 |  |  | 795 |
Total |  | 28 |  | $ | 10,711 |  |  | $ | 7,934 |  |  | 30 |  | $ | 12,413 |  |  | $ | 8,493 |
Troubled Debt Restructurings by Modification Type | As of March 31, 2014 and December 31, 2013, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:
|  | As of March 31, 2014 |  | As of December 31, 2013
|  | Number of Loans |  | Recorded Investment |  | Number of Loans |  | Recorded Investment
|  | (Dollars in Thousands)
Commercial real estate |  |  |  |  |  |  |  |
Extension of term |  | 1 |  |  | $ | 51 |  |  | 1 |  |  | $ | 55 |
Combination of extension and interest rate concession |  | 17 |  |  | 6,392 |  |  | 17 |  |  | 6,498 |
Commercial and industrial |  |  |  |  |  |  |  |
Extension of term |  | — |  |  | — |  |  | 1 |  |  | 49 |
Combination of extension and interest rate concession |  | 4 |  |  | 209 |  |  | 4 |  |  | 516 |
Consumer and other |  |  |  |  |  |  |  |
Extension of term |  | 1 |  |  | 777 |  |  | 2 |  |  | 880 |
Combination of extension and interest rate concession |  | 5 |  |  | 505 |  |  | 5 |  |  | 495 |
Total |  | 28 |  |  | $ | 7,934 |  |  | 30 |  |  | $ | 8,493 |
Impaired Financing Receivables | The following represents additional information regarding the Corporation’s impaired loans and leases by class:
|  | Impaired Loans and Leases
|  | As of and for the Three Months Ended March 31, 2014
|  | Recorded investment |  | Unpaid principal balance |  | Impairment reserve |  | Average recorded investment(1) |  | Foregone interest income |  | Interest income recognized |  | Net foregone interest income
|  | (In Thousands)
With no impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 334 |  |  | $ | 334 |  |  | $ | — |  |  | $ | 362 |  |  | $ | 6 |  |  | $ | 5 |  |  | $ | 1 |
Non-owner occupied |  | 224 |  |  | 224 |  |  | — |  |  | 227 |  |  | 3 |  |  | — |  |  | 3 |
Construction and land development |  | 5,408 |  |  | 8,078 |  |  | — |  |  | 5,474 |  |  | 40 |  |  | — |  |  | 40 |
Multi-family |  | 28 |  |  | 395 |  |  | — |  |  | 30 |  |  | 13 |  |  | — |  |  | 13 |
1-4 family |  | 232 |  |  | 232 |  |  | — |  |  | 248 |  |  | 3 |  |  | — |  |  | 3 |
Commercial and industrial |  | 214 |  |  | 225 |  |  | — |  |  | 446 |  |  | 3 |  |  | 219 |  |  | (216 | )
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 508 |  |  | 508 |  |  | — |  |  | 513 |  |  | 7 |  |  | — |  |  | 7 |
Other |  | 777 |  |  | 1,443 |  |  | — |  |  | 786 |  |  | 22 |  |  | — |  |  | 22 |
Total |  | 7,725 |  |  | 11,439 |  |  | — |  |  | 8,086 |  |  | 97 |  |  | 224 |  |  | (127 | )
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-owner occupied |  | 53 |  |  | 93 |  |  | 53 |  |  | 53 |  |  | 1 |  |  | — |  |  | 1 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 416 |  |  | 421 |  |  | 155 |  |  | 419 |  |  | 4 |  |  | — |  |  | 4 |
Commercial and industrial |  | 6,443 |  |  | 6,443 |  |  | 239 |  |  | 6,902 |  |  | 96 |  |  | — |  |  | 96 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 60 |  |  | 60 |  |  | 60 |  |  | 60 |  |  | 1 |  |  | — |  |  | 1 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 6,972 |  |  | 7,017 |  |  | 507 |  |  | 7,434 |  |  | 102 |  |  | — |  |  | 102 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 334 |  |  | $ | 334 |  |  | $ | — |  |  | $ | 362 |  |  | $ | 6 |  |  | $ | 5 |  |  | $ | 1 |
Non-owner occupied |  | 277 |  |  | 317 |  |  | 53 |  |  | 280 |  |  | 4 |  |  | — |  |  | 4 |
Construction and land development |  | 5,408 |  |  | 8,078 |  |  | — |  |  | 5,474 |  |  | 40 |  |  | — |  |  | 40 |
Multi-family |  | 28 |  |  | 395 |  |  | — |  |  | 30 |  |  | 13 |  |  | — |  |  | 13 |
1-4 family |  | 648 |  |  | 653 |  |  | 155 |  |  | 667 |  |  | 7 |  |  | — |  |  | 7 |
Commercial and industrial |  | 6,657 |  |  | 6,668 |  |  | 239 |  |  | 7,348 |  |  | 99 |  |  | 219 |  |  | (120 | )
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 568 |  |  | 568 |  |  | 60 |  |  | 573 |  |  | 8 |  |  | — |  |  | 8 |
Other |  | 777 |  |  | 1,443 |  |  | — |  |  | 786 |  |  | 22 |  |  | — |  |  | 22 |
Grand total |  | $ | 14,697 |  |  | $ | 18,456 |  |  | $ | 507 |  |  | $ | 15,520 |  |  | $ | 199 |  |  | $ | 224 |  |  | $ | (25 | )
(1) | Average recorded investment is calculated primarily using daily average balances.
|  | Impaired Loans and Leases
|  | As of and for the Year Ended December 31, 2013
|  | Recorded investment |  | Unpaid principal balance |  | Impairment reserve |  | Average recorded investment(1) |  | Foregone interest income |  | Interest income recognized |  | Net Foregone Interest Income
|  | (In Thousands)
With no impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 339 |  |  | $ | 339 |  |  | $ | — |  |  | $ | 715 |  |  | $ | 57 |  |  | $ | 50 |  |  | $ | 7 |
Non-owner occupied |  | 229 |  |  | 229 |  |  | — |  |  | 1,586 |  |  | 198 |  |  | 17 |  |  | 181 |
Construction and land development |  | 5,489 |  |  | 8,160 |  |  | — |  |  | 5,777 |  |  | 203 |  |  | 3 |  |  | 200 |
Multi-family |  | 31 |  |  | 398 |  |  | — |  |  | 366 |  |  | 93 |  |  | — |  |  | 93 |
1-4 family |  | 244 |  |  | 244 |  |  | — |  |  | 405 |  |  | 31 |  |  | 34 |  |  | (3 | )
Commercial and industrial |  | 555 |  |  | 766 |  |  | — |  |  | 434 |  |  | 97 |  |  | 114 |  |  | (17 | )
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 518 |  |  | 518 |  |  | — |  |  | 593 |  |  | 37 |  |  | 3 |  |  | 34 |
Other |  | 795 |  |  | 1,461 |  |  | — |  |  | 942 |  |  | 100 |  |  | — |  |  | 100 |
Total |  | 8,200 |  |  | 12,115 |  |  | — |  |  | 10,824 |  |  | 816 |  |  | 221 |  |  | 595 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-owner occupied |  | 54 |  |  | 94 |  |  | 54 |  |  | 88 |  |  | 6 |  |  | — |  |  | 6 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 422 |  |  | 422 |  |  | 155 |  |  | 437 |  |  | 18 |  |  | — |  |  | 18 |
Commercial and industrial |  | 7,488 |  |  | 7,488 |  |  | 131 |  |  | 670 |  |  | 42 |  |  | — |  |  | 42 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 62 |  |  | 62 |  |  | 62 |  |  | 65 |  |  | 5 |  |  | — |  |  | 5 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 8,026 |  |  | 8,066 |  |  | 402 |  |  | 1,260 |  |  | 71 |  |  | — |  |  | 71 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 339 |  |  | $ | 339 |  |  | $ | — |  |  | $ | 715 |  |  | $ | 57 |  |  | $ | 50 |  |  | $ | 7 |
Non-owner occupied |  | 283 |  |  | 323 |  |  | 54 |  |  | 1,674 |  |  | 204 |  |  | 17 |  |  | 187 |
Construction and land development |  | 5,489 |  |  | 8,160 |  |  | — |  |  | 5,777 |  |  | 203 |  |  | 3 |  |  | 200 |
Multi-family |  | 31 |  |  | 398 |  |  | — |  |  | 366 |  |  | 93 |  |  | — |  |  | 93 |
1-4 family |  | 666 |  |  | 666 |  |  | 155 |  |  | 842 |  |  | 49 |  |  | 34 |  |  | 15 |
Commercial and industrial |  | 8,043 |  |  | 8,254 |  |  | 131 |  |  | 1,104 |  |  | 139 |  |  | 114 |  |  | 25 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 580 |  |  | 580 |  |  | 62 |  |  | 658 |  |  | 42 |  |  | 3 |  |  | 39 |
Other |  | 795 |  |  | 1,461 |  |  | — |  |  | 942 |  |  | 100 |  |  | — |  |  | 100 |
Grand total |  | $ | 16,226 |  |  | $ | 20,181 |  |  | $ | 402 |  |  | $ | 12,084 |  |  | $ | 887 |  |  | $ | 221 |  |  | $ | 666 |
(1) | Average recorded investment is calculated primarily using daily average balances.
Allowance for Credit Losses on Financing Receivables | A summary of the activity in the allowance for loan and lease losses by portfolio segment is as follows:
|  | As of and for the Three Months Ended March 31, 2014
|  | Commercial real estate |  | Commercial and industrial |  | Consumer and other |  | Direct financing leases, net |  | Total
|  | (Dollars in Thousands)
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 9,055 |  |  | $ | 4,235 |  |  | $ | 273 |  |  | $ | 338 |  |  | $ | 13,901 |
Charge-offs |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Recoveries |  | 15 |  |  | — |  |  | 5 |  |  | — |  |  | 20 |
Provision |  | (98 | ) |  | 284 |  |  | (2 | ) |  | (4 | ) |  | 180 |
Ending balance |  | $ | 8,972 |  |  | $ | 4,519 |  |  | $ | 276 |  |  | $ | 334 |  |  | $ | 14,101 |
Ending balance: individually evaluated for impairment |  | $ | 208 |  |  | $ | 239 |  |  | $ | 60 |  |  | $ | — |  |  | $ | 507 |
Ending balance: collectively evaluated for impairment |  | $ | 8,764 |  |  | $ | 4,280 |  |  | $ | 216 |  |  | $ | 334 |  |  | $ | 13,594 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Loans and lease receivables: |  |  |  |  |  |  |  |  |  |
Ending balance, gross |  | $ | 638,701 |  |  | $ | 303,630 |  |  | $ | 17,526 |  |  | $ | 26,364 |  |  | $ | 986,221 |
Ending balance: individually evaluated for impairment |  | $ | 5,291 |  |  | $ | 6,657 |  |  | $ | 1,344 |  |  | $ | — |  |  | $ | 13,292 |
Ending balance: collectively evaluated for impairment |  | $ | 632,006 |  |  | $ | 296,973 |  |  | $ | 16,182 |  |  | $ | 26,364 |  |  | $ | 971,525 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 1,404 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,404 |
Allowance as % of gross loans |  | 1.40 | % |  | 1.49 | % |  | 1.57 | % |  | 1.27 | % |  | 1.43 | %
|  | As of and for the Year Ended March 31, 2013
|  | Commercial real estate |  | Commercial and industrial |  | Consumer and other |  | Direct financing leases, net |  | Total
|  | (Dollars in Thousands)
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 10,693 |  |  | $ | 4,129 |  |  | $ | 371 |  |  | $ | 207 |  |  | $ | 15,400 |
Charge-offs |  | (7 | ) |  | — |  |  | (4 | ) |  | — |  |  | (11 | )
Recoveries |  | 32 |  |  | — |  |  | 1 |  |  | 5 |  |  | 38 |
Provision |  | 169 |  |  | (61 | ) |  | (5 | ) |  | (23 | ) |  | 80 |
Ending balance |  | $ | 10,887 |  |  | $ | 4,068 |  |  | $ | 363 |  |  | $ | 189 |  |  | $ | 15,507 |
Ending balance: individually evaluated for impairment |  | $ | 1,325 |  |  | $ | 135 |  |  | $ | 73 |  |  | $ | — |  |  | $ | 1,533 |
Ending balance: collectively evaluated for impairment |  | $ | 9,562 |  |  | $ | 3,933 |  |  | $ | 290 |  |  | $ | 189 |  |  | $ | 13,974 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Loans and lease receivables: |  |  |  |  |  |  |  |  |  |
Ending balance, gross |  | $ | 631,064 |  |  | $ | 255,169 |  |  | $ | 16,677 |  |  | $ | 14,526 |  |  | $ | 917,436 |
Ending balance: individually evaluated for impairment |  | $ | 10,083 |  |  | $ | 1,126 |  |  | $ | 1,710 |  |  | $ | — |  |  | $ | 12,919 |
Ending balance: collectively evaluated for impairment |  | $ | 620,981 |  |  | $ | 254,043 |  |  | $ | 14,967 |  |  | $ | 14,526 |  |  | $ | 904,517 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Allowance as % of gross loans |  | 1.73 | % |  | 1.59 | % |  | 2.18 | % |  | 1.30 | % |  | 1.69 | %

X
- Definition Troubled Debt Restructurings by Modification Type [Table Text Block] + References No definition available. + Details
Name: | fbiz_TroubledDebtRestructuringsByModificationTypeTableTextBlock
Namespace Prefix: | fbiz_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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=28368275&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 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524 Reference 2: 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=32702940&loc=SL6953803-111525 + 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=28368275&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=28368275&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=28368275&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + 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=28368275&loc=d3e5111-111524 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration