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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables)

3 Months Ended

Mar. 31, 2015

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		March 31, 2015				December 31, 2014
		(In Thousands)
Commercial real estate
Commercial real estate — owner occupied		$	163,982			$	163,884
Commercial real estate — non-owner occupied		404,931				417,962
Construction and land development		121,211				121,160
Multi-family		84,163				72,578
1-4 family (1)		40,159				36,182
Total commercial real estate		814,446				811,766
Commercial and industrial (2)		426,413				416,654
Direct financing leases, net		31,644				34,165
Consumer and other
Home equity and second mortgages		9,032				7,866
Other		16,532				11,341
Total consumer and other		25,564				19,207
Total gross loans and leases receivable		1,298,067				1,281,792
Less:
Allowance for loan and lease losses		14,694				14,329
Deferred loan fees		1,131				1,025
Loans and leases receivable, net		$	1,282,242			$	1,266,438

(1) Includes residential real estate loans held for sale totaling $1.3 million as of March 31, 2015 and December 31, 2014.

(2) Includes guaranteed portion of SBA loans held for sale totaling $1.1 million as of March 31, 2015.

Schedule of Fair Value of Credit Impaired Loans Acquired

The following table reflects the contractually required payments receivable, cash flows expected to be collected and fair value of the Corporation’s purchased credit impaired loans as of March 31, 2015 and December 31, 2014:

	March 31, 2015				December 31, 2014
	(In Thousands)
Contractually required payments	$	6,783			$	6,874
Less: nonaccretable difference	(2,252		)		(2,173		)
Cash flows expected to be collected	4,531				4,701
Less: accretable yield	(566		)		(676		)
Fair value of purchase credit impaired loans	$	3,965			$	4,025

Accretable Yield Rollforward

The following table presents a rollforward of the Corporation’s accretable yield as of March 31, 2015 and December 31, 2014:

	As of and for the Three Months Ended March 31, 2015				As of and for the Year Ended December 31, 2014
	(In Thousands)
Accretable yield at the beginning of period	$	676			$	683
Less: Accretion	(4		)		(7		)
Reclassification to nonaccretable difference	(106		)		—
Outstanding accretable yield	$	566			$	676

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, 2015 and December 31, 2014:

		Category
As of March 31, 2015		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	128,449			$	18,511			$	16,454			$	568			$	163,982
Commercial real estate — non-owner occupied		368,016				25,027				10,921				967				404,931
Construction and land development		100,815				8,519				6,810				5,067				121,211
Multi-family		82,500				746				903				14				84,163
1-4 family		30,322				4,746				3,313				1,778				40,159
Total commercial real estate		710,102				57,549				38,401				8,394				814,446
Commercial and industrial		380,318				22,493				21,797				1,805				426,413
Direct financing leases, net		29,926				1,469				249				—				31,644
Consumer and other:
Home equity and second mortgages		8,245				201				163				423				9,032
Other		15,830				—				—				702				16,532
Total consumer and other		24,075				201				163				1,125				25,564
Total gross loans and leases receivable		$	1,144,421			$	81,712			$	60,610			$	11,324			$	1,298,067
Category as a % of total portfolio		88.17		%		6.29		%		4.67		%		0.87		%		100.00		%

		Category
As of December 31, 2014		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	131,094			$	15,592			$	16,621			$	577			$	163,884
Commercial real estate — non-owner occupied		378,671				20,823				17,498				970				417,962
Construction and land development		100,934				8,193				6,876				5,157				121,160
Multi-family		70,897				751				913				17				72,578
1-4 family		25,997				5,278				3,336				1,571				36,182
Total commercial real estate		707,593				50,637				45,244				8,292				811,766
Commercial and industrial		383,755				18,524				12,026				2,349				416,654
Direct financing leases, net		32,756				1,120				289				—				34,165
Consumer and other:
Home equity and second mortgages		7,039				205				189				433				7,866
Other		10,570				50				—				721				11,341
Total consumer and other		17,609				255				189				1,154				19,207
Total gross loans and leases receivable		$	1,141,713			$	70,536			$	57,748			$	11,795			$	1,281,792
Category as a % of total portfolio		89.07		%		5.50		%		4.51		%		0.92		%		100.00		%

Past Due Financing Receivables

The delinquency aging of the loan and lease portfolio by class of receivable as of March 31, 2015 and December 31, 2014 is as follows:

As of March 31, 2015		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		$	—			$	—			$	—			$	—			$	163,489			$	163,489
Non-owner occupied		—				—				—				—				404,645				404,645
Construction and land development		—				—				—				—				116,362				116,362
Multi-family		—				—				—				—				84,149				84,149
1-4 family		—				—				—				—				39,249				39,249
Commercial and industrial		—				—				—				—				424,639				424,639
Direct financing leases, net		—				—				—				—				31,644				31,644
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,709				8,709
Other		—				—				—				—				15,829				15,829
Total		—				—				—				—				1,288,715				1,288,715
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	493			$	493
Non-owner occupied		—				24				214				238				48				286
Construction and land development		—				—				193				193				4,656				4,849
Multi-family		—				—				—				—				14				14
1-4 family		238				—				296				534				376				910
Commercial and industrial		1				81				1,647				1,729				45				1,774
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				52				—				52				271				323
Other		—				—				703				703				—				703
Total		239				157				3,053				3,449				5,903				9,352
Total loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	163,982			$	163,982
Non-owner occupied		—				24				214				238				404,693				404,931
Construction and land development		—				—				193				193				121,018				121,211
Multi-family		—				—				—				—				84,163				84,163
1-4 family		238				—				296				534				39,625				40,159
Commercial and industrial		1				81				1,647				1,729				424,684				426,413
Direct financing leases, net		—				—				—				—				31,644				31,644
Consumer and other:
Home equity and second mortgages		—				52				—				52				8,980				9,032
Other		—				—				703				703				15,829				16,532
Total		$	239			$	157			$	3,053			$	3,449			$	1,294,618			$	1,298,067
Percent of portfolio		0.02		%		0.01		%		0.24		%		0.27		%		99.73		%		100.00		%

As of December 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		$	—			$	—			$	—			$	—			$	163,384			$	163,384
Non-owner occupied		—				—				—				—				417,676				417,676
Construction and land development		—				—				—				—				116,228				116,228
Multi-family		—				—				—				—				72,561				72,561
1-4 family		—				—				—				—				35,492				35,492
Commercial and industrial		—				—				—				—				414,336				414,336
Direct financing leases, net		—				—				—				—				34,165				34,165
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,537				7,537
Other		—				—				—				—				10,621				10,621
Total		—				—				—				—				1,272,000				1,272,000
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	500			$	500
Non-owner occupied		—				215				—				215				71				286
Construction and land development		—				193				—				193				4,739				4,932
Multi-family		—				—				—				—				17				17
1-4 family		—				106				306				412				278				690
Commercial and industrial		364				146				736				1,246				1,072				2,318
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				329				329
Other		—				—				720				720				—				720
Total		364				660				1,762				2,786				7,006				9,792
Total loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	163,884			$	163,884
Non-owner occupied		—				215				—				215				417,747				417,962
Construction and land development		—				193				—				193				120,967				121,160
Multi-family		—				—				—				—				72,578				72,578
1-4 family		—				106				306				412				35,770				36,182
Commercial and industrial		364				146				736				1,246				415,408				416,654
Direct financing leases, net		—				—				—				—				34,165				34,165
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,866				7,866
Other		—				—				720				720				10,621				11,341
Total		$	364			$	660			$	1,762			$	2,786			$	1,279,006			$	1,281,792
Percent of portfolio		0.03		%		0.05		%		0.14		%		0.22		%		99.78		%		100.00		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total impaired assets consisted of the following at March 31, 2015 and December 31, 2014, respectively.

		March 31, 2015				December 31, 2014
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	493			$	500
Commercial real estate — non-owner occupied		286				286
Construction and land development		4,849				4,932
Multi-family		14				17
1-4 family		910				690
Total non-accrual commercial real estate		6,552				6,425
Commercial and industrial		1,774				2,318
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		323				329
Other		703				720
Total non-accrual consumer and other loans		1,026				1,049
Total non-accrual loans and leases		9,352				9,792
Foreclosed properties, net		1,566				1,693
Total non-performing assets		10,918				11,485
Performing troubled debt restructurings		1,972				2,003
Total impaired assets		$	12,890			$	13,488

		March 31, 2015			December 31, 2014
Total non-accrual loans and leases to gross loans and leases		0.72	%		0.76	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		0.84			0.89
Total non-performing assets to total assets		0.65			0.70
Allowance for loan and lease losses to gross loans and leases		1.13			1.12
Allowance for loan and lease losses to non-accrual loans and leases		157.12			146.33

Troubled Debt Restructurings on Financing Receivables

		As of March 31, 2015										As of December 31, 2014
		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		2		$	624			$	568			2		$	624			$	577
Commercial real estate — non-owner occupied		5		1,095				905				5		1,095				970
Construction and land development		4		6,260				5,051				4		6,260				5,157
Multi-family		1		184				14				1		184				17
1-4 family		16		2,119				1,518				16		2,119				1,368
Commercial and industrial		4		361				151				4		361				155
Direct financing leases, net		—		—				—				—		—				—
Consumer and other:
Home equity and second mortgages		6		772				398				6		772				431
Other		2		2,080				702				2		2,080				721
Total		40		$	13,495			$	9,307			40		$	13,495			$	9,396

Troubled Debt Restructurings by Modification Type

As of March 31, 2015 and December 31, 2014, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:

		As of March 31, 2015							As of December 31, 2014
		Number of Loans			Recorded Investment				Number of Loans			Recorded Investment
		(Dollars in Thousands)
Commercial real estate
Extension of term		1			$	35			1			$	39
Interest rate concession		1			56				1			65
Combination of extension and interest rate concession		26			7,965				26			7,984
Commercial and industrial
Combination of extension and interest rate concession		4			151				4			155
Consumer and other
Extension of term		3			735				3			753
Combination of extension and interest rate concession		5			365				5			400
Total		40			$	9,307			40			$	9,396

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, 2015
		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		$	568			$	568			$	—			$	573			$	6			$	—			$	6
Non-owner occupied		919				919				—				921				3				—				3
Construction and land development		5,068				7,738				—				5,135				37				—				37
Multi-family		14				380				—				15				13				—				13
1-4 family		1,351				1,361				—				1,459				10				—				10
Commercial and industrial		1,482				2,406				—				2,252				74				1				73
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		371				371				—				375				4				—				4
Other		702				1,369				—				712				20				—				20
Total		10,475				15,112				—				11,442				167				1				166
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Non-owner occupied		48				88				48				48				1				—				1
Construction and land development		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		427				427				159				386				5				—				5
Commercial and industrial		322				322				132				33				5				—				5
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		52				52				52				52				1				—				1
Other		—				—				—				—				—				—				—
Total		849				889				391				519				12				—				12
Total:
Commercial real estate:
Owner occupied		$	568			$	568			$	—			$	573			$	6			$	—			$	6
Non-owner occupied		967				1,007				48				969				4				—				4
Construction and land development		5,068				7,738				—				5,135				37				—				37
Multi-family		14				380				—				15				13				—				13
1-4 family		1,778				1,788				159				1,845				15				—				15
Commercial and industrial		1,804				2,728				132				2,285				79				1				78
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		423				423				52				427				5				—				5
Other		702				1,369				—				712				20				—				20
Grand total		$	11,324			$	16,001			$	391			$	11,961			$	179			$	1			$	178

(1) Average recorded investment is calculated primarily using daily average balances.

		Impaired Loans and Leases
		As of and for the Year Ended December 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		$	577			$	577			$	—			$	484			$	30			$	79			$	(49	)
Non-owner occupied		921				921				—				349				22				—				22
Construction and land development		5,157				7,828				—				5,285				155				—				155
Multi-family		17				384				—				24				53				—				53
1-4 family		1,181				1,218				—				380				15				12				3
Commercial and industrial		2,316				2,926				—				6,141				463				649				(186		)
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		380				380				—				495				18				—				18
Other		721				1,389				—				768				87				—				87
Total		11,270				15,623				—				13,926				843				740				103
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	—			$	—			$	—
Non-owner occupied		49				89				49				52				4				—				4
Construction and land development		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		390				390				155				405				18				—				18
Commercial and industrial		33				33				33				34				—				—				—
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		53				53				53				57				5				—				5
Other		—				—				—				—				—				—				—
Total		525				565				290				548				27				—				27
Total:
Commercial real estate:
Owner occupied		$	577			$	577			$	—			$	484			$	30			$	79			$	(49	)
Non-owner occupied		970				1,010				49				401				26				—				26
Construction and land development		5,157				7,828				—				5,285				155				—				155
Multi-family		17				384				—				24				53				—				53
1-4 family		1,571				1,608				155				785				33				12				21
Commercial and industrial		2,349				2,959				33				6,175				463				649				(186		)
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		433				433				53				552				23				—				23
Other		721				1,389				—				768				87				—				87
Grand total		$	11,795			$	16,188			$	290			$	14,474			$	870			$	740			$	130

(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, 2015
		Commercial real estate				Commercial and industrial				Consumer and other				Direct financing leases, net				Total
		(Dollars in Thousands)
Allowance for credit losses:
Beginning balance		$	8,619			$	5,067			$	218			$	425			$	14,329
Charge-offs		(11		)		(313		)		—				—				(324		)
Recoveries		2				—				3				—				5
Provision		99				548				67				(30		)		684
Ending balance		$	8,709			$	5,302			$	288			$	395			$	14,694
Ending balance: individually evaluated for impairment		$	207			$	33			$	52			$	—			$	292
Ending balance: collectively evaluated for impairment		$	8,502			$	5,170			$	236			$	395			$	14,303
Ending balance: loans acquired with deteriorated credit quality		$	—			$	99			$	—			$	—			$	99
Loans and lease receivables:
Ending balance, gross		$	814,446			$	426,413			$	25,564			$	31,644			$	1,298,067
Ending balance: individually evaluated for impairment		$	5,253			$	1,154			$	890			$	—			$	7,297
Ending balance: collectively evaluated for impairment		$	806,051			$	424,608			$	24,440			$	31,644			$	1,286,743
Ending balance: loans acquired with deteriorated credit quality		$	3,142			$	651			$	234			$	—			$	4,027
Allowance as % of gross loans		1.07		%		1.24		%		1.13		%		1.25		%		1.13		%

		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		%

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