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

9 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		September 30, 2015				December 31, 2014
		(In Thousands)
Commercial real estate
Commercial real estate — owner occupied		$	170,195			$	163,884
Commercial real estate — non-owner occupied (1)		416,421				417,962
Construction and land development		157,651				121,160
Multi-family		90,514				72,578
1-4 family (2)		44,476				36,182
Total commercial real estate		879,257				811,766
Commercial and industrial (3)		450,307				416,654
Direct financing leases, net		28,958				34,165
Consumer and other
Home equity and second mortgages		8,908				7,866
Other		13,809				11,341
Total consumer and other		22,717				19,207
Total gross loans and leases receivable		1,381,239				1,281,792
Less:
Allowance for loan and lease losses		15,359				14,329
Deferred loan fees		1,157				1,025
Loans and leases receivable, net		$	1,364,723			$	1,266,438

(1) Includes guaranteed portion of SBA loans held for sale totaling $1.5 million as of September 30, 2015.

(2) Includes residential real estate loans held for sale totaling $307,000 as of September 30, 2015 and $1.3 million as of December 31, 2014.

(3) Includes guaranteed portion of SBA loans held for sale totaling $1.1 million as of September 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 September 30, 2015 and December 31, 2014:

	September 30, 2015				December 31, 2014
	(In Thousands)
Contractually required payments	$	5,714			$	6,874
Fair value of purchased credit impaired loans	$	3,578			$	4,025

Accretable Yield Rollforward

The following table presents a rollforward of the Corporation’s accretable yield as of September 30, 2015 and December 31, 2014:

	As of and for the Nine Months Ended September 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)	(22		)		—
Changes in accretable yield for non-credit related changes in expected cash flows(2)	(163		)		—
Accretable yield, end of period	$	469			$	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 September 30, 2015 and December 31, 2014:

		Category
As of September 30, 2015		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	146,041			$	11,945			$	10,983			$	1,226			$	170,195
Commercial real estate — non-owner occupied		392,777				19,325				3,419				900				416,421
Construction and land development		146,334				2,466				4,285				4,566				157,651
Multi-family		90,143				365				—				6				90,514
1-4 family		34,626				4,904				2,667				2,279				44,476
Total commercial real estate		809,921				39,005				21,354				8,977				879,257
Commercial and industrial		407,976				9,078				25,772				7,481				450,307
Direct financing leases, net		27,121				1,199				638				—				28,958
Consumer and other:
Home equity and second mortgages		7,890				444				142				432				8,908
Other		13,136				3				—				670				13,809
Total consumer and other		21,026				447				142				1,102				22,717
Total gross loans and leases receivable		$	1,266,044			$	49,729			$	47,906			$	17,560			$	1,381,239
Category as a % of total portfolio		91.66		%		3.60		%		3.47		%		1.27		%		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 September 30, 2015 and December 31, 2014 is as follows:

As of September 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		$	39			$	—			$	—			$	39			$	169,002			$	169,041
Non-owner occupied		—				—				—				—				416,148				416,148
Construction and land development		—				—				—				—				153,285				153,285
Multi-family		—				—				—				—				90,508				90,508
1-4 family		—				—				—				—				42,980				42,980
Commercial and industrial		—				—				—				—				448,906				448,906
Direct financing leases, net		—				—				—				—				28,958				28,958
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,567				8,567
Other		—				—				—				—				13,139				13,139
Total		39				—				—				39				1,371,493				1,371,532
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	584			$	483			$	—			$	1,067			$	87			$	1,154
Non-owner occupied		—				—				—				—				273				273
Construction and land development		—				—				—				—				4,366				4,366
Multi-family		—				—				—				—				6				6
1-4 family		226				—				993				1,219				277				1,496
Commercial and industrial		491				35				832				1,358				43				1,401
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				99				99				242				341
Other		—				—				670				670				—				670
Total		1,301				518				2,594				4,413				5,294				9,707
Total loans and leases
Commercial real estate:
Owner occupied		$	623			$	483			$	—			$	1,106			$	169,089			$	170,195
Non-owner occupied		—				—				—				—				416,421				416,421
Construction and land development		—				—				—				—				157,651				157,651
Multi-family		—				—				—				—				90,514				90,514
1-4 family		226				—				993				1,219				43,257				44,476
Commercial and industrial		491				35				832				1,358				448,949				450,307
Direct financing leases, net		—				—				—				—				28,958				28,958
Consumer and other:
Home equity and second mortgages		—				—				99				99				8,809				8,908
Other		—				—				670				670				13,139				13,809
Total		$	1,340			$	518			$	2,594			$	4,452			$	1,376,787			$	1,381,239
Percent of portfolio		0.10		%		0.04		%		0.18		%		0.32		%		99.68		%		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 September 30, 2015 and December 31, 2014, respectively.

		September 30, 2015				December 31, 2014
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	1,154			$	500
Commercial real estate — non-owner occupied		273				286
Construction and land development		4,366				4,932
Multi-family		6				17
1-4 family		1,496				690
Total non-accrual commercial real estate		7,295				6,425
Commercial and industrial		1,401				2,318
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		341				329
Other		670				720
Total non-accrual consumer and other loans		1,011				1,049
Total non-accrual loans and leases		9,707				9,792
Foreclosed properties, net		1,632				1,693
Total non-performing assets		11,339				11,485
Performing troubled debt restructurings		7,852				2,003
Total impaired assets		$	19,191			$	13,488

		September 30, 2015			December 31, 2014
Total non-accrual loans and leases to gross loans and leases		0.70	%		0.76	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		0.82			0.89
Total non-performing assets to total assets		0.65			0.70
Allowance for loan and lease losses to gross loans and leases		1.11			1.12
Allowance for loan and lease losses to non-accrual loans and leases		158.22			146.33

Troubled Debt Restructurings on Financing Receivables

		As of September 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			$	555			2		$	624			$	577
Commercial real estate — non-owner occupied		5		1,151				900				5		1,095				970
Construction and land development		3		6,034				4,627				4		6,260				5,157
Multi-family		1		184				6				1		184				17
1-4 family		15		2,119				1,322				16		2,119				1,368
Commercial and industrial		6		6,411				6,209				4		361				155
Direct financing leases, net		—		—				—				—		—				—
Consumer and other:
Home equity and second mortgages		5		680				333				6		772				431
Other		1		2,077				670				2		2,080				721
Total		38		$	19,281			$	14,622			40		$	13,495			$	9,396

Troubled Debt Restructurings by Modification Type

As of September 30, 2015 and December 31, 2014, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:

		As of September 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			$	28			1			$	39
Interest rate concession		1			55				1			65
Combination of extension and interest rate concession		24			7,327				26			7,984
Commercial and industrial
Combination of extension and interest rate concession		6			6,209				4			155
Consumer and other
Extension of term		2			702				3			753
Combination of extension and interest rate concession		4			301				5			400
Total		38			$	14,622			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 Nine Months Ended September 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		$	642			$	642			$	—			$	566			$	21			$	—			$	21
Non-owner occupied		1,439				1,439				—				915				15				—				15
Construction and land development		4,566				7,236				—				4,916				102				—				102
Multi-family		6				373				—				12				25				—				25
1-4 family		1,291				1,365				—				1,509				46				2				44
Commercial and industrial		6,742				6,752				—				3,052				121				1				120
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		301				301				—				366				16				9				7
Other		670				1,337				—				696				61				—				61
Total		15,657				19,445				—				12,032				407				12				395
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	17			$	—			$	—			$	—
Non-owner occupied		45				85				45				47				2				—				2
Construction and land development		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		988				993				213				560				25				—				25
Commercial and industrial		739				739				276				215				12				—				12
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		131				131				26				76				7				—				7
Other		—				—				—				—				—				—				—
Total		1,903				1,948				560				915				46				—				46
Total:
Commercial real estate:
Owner occupied		$	642			$	642			$	—			$	583			$	21			$	—			$	21
Non-owner occupied		1,484				1,524				45				962				17				—				17
Construction and land development		4,566				7,236				—				4,916				102				—				102
Multi-family		6				373				—				12				25				—				25
1-4 family		2,279				2,358				213				2,069				71				2				69
Commercial and industrial		7,481				7,491				276				3,267				133				1				132
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		432				432				26				442				23				9				14
Other		670				1,337				—				696				61				—				61
Grand total		$	17,560			$	21,393			$	560			$	12,947			$	453			$	12			$	441

(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 Nine Months Ended September 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		(94		)		(447		)		(5		)		(546		)
Recoveries		75				6				4				85
Provision		505				1,011				(25		)		1,491
Ending balance		$	9,105			$	6,062			$	192			$	15,359
Ending balance: individually evaluated for impairment		$	232			$	276			$	26			$	534
Ending balance: collectively evaluated for impairment		$	8,847			$	5,786			$	166			$	14,799
Ending balance: loans acquired with deteriorated credit quality		$	26			$	—			$	—			$	26
Loans and lease receivables:
Ending balance, gross		$	879,257			$	479,265			$	22,717			$	1,381,239
Ending balance: individually evaluated for impairment		$	6,178			$	6,960			$	874			$	14,012
Ending balance: collectively evaluated for impairment		$	870,280			$	471,785			$	21,615			$	1,363,680
Ending balance: loans acquired with deteriorated credit quality		$	2,799			$	520			$	228			$	3,547
Allowance as % of gross loans		1.04		%		1.26		%		0.85		%		1.11		%

		As of and for the Nine Months Ended September 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		—				—				(2		)		(2		)
Recoveries		20				1				10				31
Provision		(387		)		417				(30		)		—
Ending balance		$	8,688			$	4,991			$	251			$	13,930
Ending balance: individually evaluated for impairment		$	321			$	34			$	56			$	411
Ending balance: collectively evaluated for impairment		$	8,367			$	4,957			$	195			$	13,519
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	654,588			$	371,220			$	16,834			$	1,042,642
Ending balance: individually evaluated for impairment		$	5,198			$	8,780			$	1,096			$	15,074
Ending balance: collectively evaluated for impairment		$	648,071			$	362,440			$	15,738			$	1,026,249
Ending balance: loans acquired with deteriorated credit quality		$	1,319			$	—			$	—			$	1,319
Allowance as % of gross loans		1.33		%		1.34		%		1.49		%		1.34		%

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