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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 6 Months Ended
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Jun. 30, 2015
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | June 30, 2015 |  | December 31, 2014
|  | (In Thousands)
Commercial real estate |  |  |  |
Commercial real estate — owner occupied |  | $ | 169,768 |  |  | $ | 163,884 |
Commercial real estate — non-owner occupied |  | 400,018 |  |  | 417,962 |
Construction and land development |  | 140,318 |  |  | 121,160 |
Multi-family |  | 86,912 |  |  | 72,578 |
1-4 family (1) |  | 47,091 |  |  | 36,182 |
Total commercial real estate |  | 844,107 |  |  | 811,766 |
Commercial and industrial (2) |  | 454,868 |  |  | 416,654 |
Direct financing leases, net |  | 28,723 |  |  | 34,165 |
Consumer and other |  |  |  |
Home equity and second mortgages (3) |  | 9,466 |  |  | 7,866 |
Other |  | 14,547 |  |  | 11,341 |
Total consumer and other |  | 24,013 |  |  | 19,207 |
Total gross loans and leases receivable |  | 1,351,711 |  |  | 1,281,792 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 15,199 |  |  | 14,329 |
Deferred loan fees |  | 1,147 |  |  | 1,025 |
Loans and leases receivable, net |  | $ | 1,335,365 |  |  | $ | 1,266,438 |
(1) | Includes residential real estate loans held for sale totaling $331,000 as of June 30, 2015 and $1.3 million as of December 31, 2014.
(2) | Includes guaranteed portion of SBA loans held for sale totaling $638,000 as of June 30, 2015.
Schedule of Fair Value of Credit Impaired Loans Acquired | The following table reflects the contractually required payments receivable and fair value of the Corporation’s purchased credit impaired loans as of June 30, 2015 and December 31, 2014:
| June 30, 2015 |  | December 31, 2014
| (In Thousands)
Contractually required payments | $ | 6,382 |  |  | $ | 6,874 |
Fair value of purchased credit impaired loans | $ | 3,701 |  |  | $ | 4,025 |
Accretable Yield Rollforward | The following table presents a rollforward of the Corporation’s accretable yield as of June 30, 2015 and December 31, 2014:
| As of and for the Six Months Ended June 30, 2015 |  | As of and for the Year Ended December 31, 2014
| (In Thousands)
Accretable yield, beginning of period | $ | 676 |  |  | $ | 683 |
Accretion recognized in earnings | (22 | ) |  | (7 | )
Reclassification to nonaccretable difference for loans with changing cash flows(1) | (21 | ) |  | — |
Changes in accretable yield for non-credit related changes in expected cash flows(2) | (155 | ) |  | — |
Accretable yield, end of period | $ | 478 |  |  | $ | 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 June 30, 2015 and December 31, 2014:
|  | Category |  |
As of June 30, 2015 |  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 137,582 |  |  | $ | 18,053 |  |  | $ | 13,480 |  |  | $ | 653 |  |  | $ | 169,768 |
Commercial real estate — non-owner occupied |  | 372,874 |  |  | 24,903 |  |  | 1,334 |  |  | 907 |  |  | 400,018 |
Construction and land development |  | 121,404 |  |  | 8,370 |  |  | 5,927 |  |  | 4,617 |  |  | 140,318 |
Multi-family |  | 85,641 |  |  | 367 |  |  | 894 |  |  | 10 |  |  | 86,912 |
1-4 family |  | 37,919 |  |  | 4,755 |  |  | 2,057 |  |  | 2,360 |  |  | 47,091 |
Total commercial real estate |  | 755,420 |  |  | 56,448 |  |  | 23,692 |  |  | 8,547 |  |  | 844,107 |
Commercial and industrial(1) |  | 407,737 |  |  | 10,501 |  |  | 29,224 |  |  | 7,406 |  |  | 454,868 |
Direct financing leases, net |  | 26,633 |  |  | 1,382 |  |  | 708 |  |  | — |  |  | 28,723 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 8,359 |  |  | 447 |  |  | 162 |  |  | 498 |  |  | 9,466 |
Other |  | 13,856 |  |  | — |  |  | — |  |  | 691 |  |  | 14,547 |
Total consumer and other |  | 22,215 |  |  | 447 |  |  | 162 |  |  | 1,189 |  |  | 24,013 |
Total gross loans and leases receivable |  | $ | 1,212,005 |  |  | $ | 68,778 |  |  | $ | 53,786 |  |  | $ | 17,142 |  |  | $ | 1,351,711 |
Category as a % of total portfolio |  | 89.66 | % |  | 5.09 | % |  | 3.98 | % |  | 1.27 | % |  | 100.00 | %
(1) | Category IV includes $6.2 million considered performing impaired loans with interest income recognized on a cash basis as of June 30, 2015. Subsequent to June 30, 2015, the Corporation granted a concession to the client and considered the loans to be troubled debt restructurings.
|  | 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 June 30, 2015 and December 31, 2014 is as follows:
As of June 30, 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 169,189 |  |  | $ | 169,189 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 399,736 |  |  | 399,736 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 135,779 |  |  | 135,779 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 86,902 |  |  | 86,902 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 45,775 |  |  | 45,775 |
Commercial and industrial |  | 399 |  |  | — |  |  | — |  |  | 399 |  |  | 447,091 |  |  | 447,490 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,723 |  |  | 28,723 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 9,063 |  |  | 9,063 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,856 |  |  | 13,856 |
Total |  | 399 |  |  | — |  |  | — |  |  | 399 |  |  | 1,336,114 |  |  | 1,336,513 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | 490 |  |  | $ | — |  |  | $ | 490 |  |  | $ | 89 |  |  | $ | 579 |
Non-owner occupied |  | — |  |  | — |  |  | 235 |  |  | 235 |  |  | 47 |  |  | 282 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,539 |  |  | 4,539 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 10 |  |  | 10 |
1-4 family |  | 658 |  |  | 96 |  |  | 175 |  |  | 929 |  |  | 387 |  |  | 1,316 |
Commercial and industrial(1) |  | 219 |  |  | 194 |  |  | 582 |  |  | 995 |  |  | 6,383 |  |  | 7,378 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | 50 |  |  | 50 |  |  | 353 |  |  | 403 |
Other |  | — |  |  | — |  |  | 691 |  |  | 691 |  |  | — |  |  | 691 |
Total |  | 877 |  |  | 780 |  |  | 1,733 |  |  | 3,390 |  |  | 11,808 |  |  | 15,198 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | 490 |  |  | $ | — |  |  | $ | 490 |  |  | $ | 169,278 |  |  | $ | 169,768 |
Non-owner occupied |  | — |  |  | — |  |  | 235 |  |  | 235 |  |  | 399,783 |  |  | 400,018 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 140,318 |  |  | 140,318 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 86,912 |  |  | 86,912 |
1-4 family |  | 658 |  |  | 96 |  |  | 175 |  |  | 929 |  |  | 46,162 |  |  | 47,091 |
Commercial and industrial |  | 618 |  |  | 194 |  |  | 582 |  |  | 1,394 |  |  | 453,474 |  |  | 454,868 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,723 |  |  | 28,723 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | 50 |  |  | 50 |  |  | 9,416 |  |  | 9,466 |
Other |  | — |  |  | — |  |  | 691 |  |  | 691 |  |  | 13,856 |  |  | 14,547 |
Total |  | $ | 1,276 |  |  | $ | 780 |  |  | $ | 1,733 |  |  | $ | 3,789 |  |  | $ | 1,347,922 |  |  | $ | 1,351,711 |
Percent of portfolio |  | 0.09 | % |  | 0.06 | % |  | 0.13 | % |  | 0.28 | % |  | 99.72 | % |  | 100.00 | %
(1) | Current balance includes $6.2 million considered performing impaired loans with interest income recognized on a cash basis as of June 30, 2015. Subsequent to June 30, 2015, the Corporation granted a concession to the client and considered the loans to be troubled debt restructurings.
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 June 30, 2015 and December 31, 2014, respectively.
|  | June 30, 2015 |  | December 31, 2014
|  | (Dollars in Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 579 |  |  | $ | 500 |
Commercial real estate — non-owner occupied |  | 282 |  |  | 286 |
Construction and land development |  | 4,539 |  |  | 4,932 |
Multi-family |  | 10 |  |  | 17 |
1-4 family |  | 1,316 |  |  | 690 |
Total non-accrual commercial real estate |  | 6,726 |  |  | 6,425 |
Commercial and industrial(1) |  | 7,378 |  |  | 2,318 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 403 |  |  | 329 |
Other |  | 691 |  |  | 720 |
Total non-accrual consumer and other loans |  | 1,094 |  |  | 1,049 |
Total non-accrual loans and leases |  | 15,198 |  |  | 9,792 |
Performing troubled debt restructurings |  | 1,944 |  |  | 2,003 |
Total impaired loans and leases |  | 17,142 |  |  | 11,795 |
Foreclosed properties, net |  | 1,854 |  |  | 1,693 |
Total impaired assets |  | $ | 18,996 |  |  | $ | 13,488 |
|  | June 30, 2015 |  | December 31, 2014
Total non-accrual loans and leases to gross loans and leases |  | 1.12 | % |  | 0.76 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 1.26 |  |  | 0.89 |
Total non-performing assets to total assets |  | 1.01 |  |  | 0.70 |
Allowance for loan and lease losses to gross loans and leases |  | 1.12 |  |  | 1.12 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 100.01 |  |  | 146.33 |
Troubled Debt Restructurings on Financing Receivables |
|  | As of June 30, 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 |  | $ | 625 |  |  | $ | 564 |  |  | 2 |  | $ | 624 |  |  | $ | 577 |
Commercial real estate — non-owner occupied |  | 5 |  | 1,151 |  |  | 907 |  |  | 5 |  | 1,095 |  |  | 970 |
Construction and land development |  | 3 |  | 6,034 |  |  | 4,678 |  |  | 4 |  | 6,260 |  |  | 5,157 |
Multi-family |  | 1 |  | 184 |  |  | 10 |  |  | 1 |  | 184 |  |  | 17 |
1-4 family |  | 16 |  | 2,119 |  |  | 1,435 |  |  | 16 |  | 2,119 |  |  | 1,368 |
Commercial and industrial |  | 3 |  | 201 |  |  | 144 |  |  | 4 |  | 361 |  |  | 155 |
Direct financing leases, net |  | — |  | — |  |  | — |  |  | — |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 6 |  | 681 |  |  | 375 |  |  | 6 |  | 772 |  |  | 431 |
Other |  | 1 |  | 2,076 |  |  | 690 |  |  | 2 |  | 2,080 |  |  | 721 |
Total |  | 37 |  | $ | 13,071 |  |  | $ | 8,803 |  |  | 40 |  | $ | 13,495 |  |  | $ | 9,396 |
Troubled Debt Restructurings by Modification Type | As of June 30, 2015 and December 31, 2014, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:
|  | As of June 30, 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 |  |  | $ | 31 |  |  | 1 |  |  | $ | 39 |
Interest rate concession |  | 1 |  |  | 56 |  |  | 1 |  |  | 65 |
Combination of extension and interest rate concession |  | 25 |  |  | 7,506 |  |  | 26 |  |  | 7,984 |
Commercial and industrial |  |  |  |  |  |  |  |
Combination of extension and interest rate concession |  | 3 |  |  | 144 |  |  | 4 |  |  | 155 |
Consumer and other |  |  |  |  |  |  |  |
Extension of term |  | 2 |  |  | 723 |  |  | 3 |  |  | 753 |
Combination of extension and interest rate concession |  | 5 |  |  | 343 |  |  | 5 |  |  | 400 |
Total |  | 37 |  |  | $ | 8,803 |  |  | 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 Six Months Ended June 30, 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 |  | $ | 564 |  |  | $ | 564 |  |  | $ | — |  |  | $ | 575 |  |  | $ | 13 |  |  | $ | — |  |  | $ | 13 |
Non-owner occupied |  | 860 |  |  | 860 |  |  | — |  |  | 918 |  |  | 6 |  |  | — |  |  | 6 |
Construction and land development |  | 4,617 |  |  | 7,287 |  |  | — |  |  | 5,039 |  |  | 71 |  |  | — |  |  | 71 |
Multi-family |  | 10 |  |  | 377 |  |  | — |  |  | 13 |  |  | 24 |  |  | — |  |  | 24 |
1-4 family |  | 1,442 |  |  | 1,514 |  |  | — |  |  | 1,578 |  |  | 33 |  |  | — |  |  | 33 |
Commercial and industrial(2) |  | 6,375 |  |  | 6,384 |  |  | — |  |  | 231 |  |  | 63 |  |  | 1 |  |  | 62 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 317 |  |  | 317 |  |  | — |  |  | 292 |  |  | 8 |  |  | — |  |  | 8 |
Other |  | 691 |  |  | 1,357 |  |  | — |  |  | 704 |  |  | 41 |  |  | — |  |  | 41 |
Total |  | 14,876 |  |  | 18,660 |  |  | — |  |  | 9,350 |  |  | 259 |  |  | 1 |  |  | 258 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 89 |  |  | $ | 89 |  |  | $ | 4 |  |  | $ | 17 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Non-owner occupied |  | 47 |  |  | 87 |  |  | 47 |  |  | 48 |  |  | 2 |  |  | — |  |  | 2 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 918 |  |  | 924 |  |  | 177 |  |  | 375 |  |  | 11 |  |  | — |  |  | 11 |
Commercial and industrial |  | 1,031 |  |  | 1,031 |  |  | 253 |  |  | 1,241 |  |  | 38 |  |  | — |  |  | 38 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 181 |  |  | 181 |  |  | 94 |  |  | 127 |  |  | 7 |  |  | — |  |  | 7 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 2,266 |  |  | 2,312 |  |  | 575 |  |  | 1,808 |  |  | 58 |  |  | — |  |  | 58 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 653 |  |  | $ | 653 |  |  | $ | 4 |  |  | $ | 592 |  |  | $ | 13 |  |  | $ | — |  |  | $ | 13 |
Non-owner occupied |  | 907 |  |  | 947 |  |  | 47 |  |  | 966 |  |  | 8 |  |  | — |  |  | 8 |
Construction and land development |  | 4,617 |  |  | 7,287 |  |  | — |  |  | 5,039 |  |  | 71 |  |  | — |  |  | 71 |
Multi-family |  | 10 |  |  | 377 |  |  | — |  |  | 13 |  |  | 24 |  |  | — |  |  | 24 |
1-4 family |  | 2,360 |  |  | 2,438 |  |  | 177 |  |  | 1,953 |  |  | 44 |  |  | — |  |  | 44 |
Commercial and industrial |  | 7,406 |  |  | 7,415 |  |  | 253 |  |  | 1,472 |  |  | 101 |  |  | 1 |  |  | 100 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 498 |  |  | 498 |  |  | 94 |  |  | 419 |  |  | 15 |  |  | — |  |  | 15 |
Other |  | 691 |  |  | 1,357 |  |  | — |  |  | 704 |  |  | 41 |  |  | — |  |  | 41 |
Grand total |  | $ | 17,142 |  |  | $ | 20,972 |  |  | $ | 575 |  |  | $ | 11,158 |  |  | $ | 317 |  |  | $ | 1 |  |  | $ | 316 |
(1) | Average recorded investment is calculated primarily using daily average balances.
(2) | Recorded investment and unpaid principal balances include $6.2 million considered performing impaired loans with interest income recognized on a cash basis as of June 30, 2015. Subsequent to June 30, 2015, the Corporation granted a concession to the client and considered the loans to be troubled debt restructurings.
|  | 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 Six Months Ended June 30, 2015
|  | Commercial real estate |  | Commercial and industrial loans and leases |  | Consumer and other |  | Total
|  | (Dollars in Thousands)
Allowance for credit losses: |  |  |  |  |  |  |  |
Beginning balance |  | $ | 8,619 |  |  | $ | 5,492 |  |  | $ | 218 |  |  | $ | 14,329 |
Charge-offs |  | (91 | ) |  | (313 | ) |  | (4 | ) |  | (408 | )
Recoveries |  | 66 |  |  | 5 |  |  | 3 |  |  | 74 |
Provision |  | 123 |  |  | 1,024 |  |  | 57 |  |  | 1,204 |
Ending balance |  | $ | 8,717 |  |  | $ | 6,208 |  |  | $ | 274 |  |  | $ | 15,199 |
Ending balance: individually evaluated for impairment |  | $ | 228 |  |  | $ | 124 |  |  | $ | 94 |  |  | $ | 446 |
Ending balance: collectively evaluated for impairment |  | $ | 8,489 |  |  | $ | 5,955 |  |  | $ | 180 |  |  | $ | 14,624 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | — |  |  | $ | 129 |  |  | $ | — |  |  | $ | 129 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Ending balance, gross |  | $ | 844,107 |  |  | $ | 483,591 |  |  | $ | 24,013 |  |  | $ | 1,351,711 |
Ending balance: individually evaluated for impairment(1) |  | $ | 5,589 |  |  | $ | 6,751 |  |  | $ | 959 |  |  | $ | 13,299 |
Ending balance: collectively evaluated for impairment |  | $ | 835,559 |  |  | $ | 476,186 |  |  | $ | 22,824 |  |  | $ | 1,334,569 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 2,959 |  |  | $ | 654 |  |  | $ | 230 |  |  | $ | 3,843 |
Allowance as % of gross loans |  | 1.03 | % |  | 1.28 | % |  | 1.14 | % |  | 1.12 | %
(1) | Commercial and industrial loans and leases balance includes $6.2 million considered performing impaired loans with interest income recognized on a cash basis as of June 30, 2015. Subsequent to June 30, 2015, the Corporation granted a concession to the client and considered the loans to be troubled debt restructurings.
|  | As of and for the Six Months Ended June 30, 2014
|  | Commercial real estate |  | Commercial and industrial loans and leases |  | Consumer and other |  | Total
|  | (Dollars in Thousands)
Allowance for credit losses: |  |  |  |  |  |  |  |
Beginning balance |  | $ | 9,055 |  |  | $ | 4,573 |  |  | $ | 273 |  |  | $ | 13,901 |
Charge-offs |  | — |  |  | — |  |  | — |  |  | — |
Recoveries |  | 17 |  |  | 1 |  |  | 7 |  |  | 25 |
Provision |  | (304 | ) |  | 432 |  |  | (39 | ) |  | 89 |
Ending balance |  | $ | 8,768 |  |  | $ | 5,006 |  |  | $ | 241 |  |  | $ | 14,015 |
Ending balance: individually evaluated for impairment |  | $ | 342 |  |  | $ | 208 |  |  | $ | 56 |  |  | $ | 606 |
Ending balance: collectively evaluated for impairment |  | $ | 8,426 |  |  | $ | 4,798 |  |  | $ | 185 |  |  | $ | 13,409 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Loans and lease receivables: |  |  |  |  |  |  |  |
Ending balance, gross |  | $ | 637,403 |  |  | $ | 355,549 |  |  | $ | 15,663 |  |  | $ | 1,008,615 |
Ending balance: individually evaluated for impairment |  | $ | 5,416 |  |  | $ | 6,664 |  |  | $ | 1,331 |  |  | $ | 13,411 |
Ending balance: collectively evaluated for impairment |  | $ | 630,616 |  |  | $ | 348,885 |  |  | $ | 14,332 |  |  | $ | 993,833 |
Ending balance: loans acquired with deteriorated credit quality |  | $ | 1,371 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,371 |
Allowance as % of gross loans |  | 1.38 | % |  | 1.41 | % |  | 1.54 | % |  | 1.39 | %

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