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

6 Months Ended

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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