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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, 2016

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		March 31, 2016				December 31, 2015
		(In Thousands)
Commercial real estate
Commercial real estate — owner occupied		$	174,286			$	176,322
Commercial real estate — non-owner occupied		441,539				436,901
Construction and land development		179,778				160,404
Multi-family		84,004				80,254
1-4 family (1)		52,620				51,607
Total commercial real estate		932,227				905,488
Commercial and industrial (2)		461,573				473,592
Direct financing leases, net		31,617				31,093
Consumer and other
Home equity and second mortgages		7,366				8,237
Other		18,510				16,319
Total consumer and other		25,876				24,556
Total gross loans and leases receivable		1,451,293				1,434,729
Less:
Allowance for loan and lease losses		16,684				16,316
Deferred loan fees		1,010				1,062
Loans and leases receivable, net		$	1,433,599			$	1,417,351

(1) Includes residential real estate loans held for sale totaling $1.7 million as of March 31, 2016 and $1.3 million as of December 31, 2015.

(2) Includes guaranteed portion of SBA loans held for sale totaling $1.4 million as of December 31, 2015. No guaranteed portion of SBA loans were held for sale as of March 31, 2016.

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 March 31, 2016 and December 31, 2015:

	March 31, 2016				December 31, 2015
	(In Thousands)
Contractually required payments	$	5,166			$	5,291
Fair value of purchased credit impaired loans	$	3,160			$	3,250

Accretable Yield Rollforward

The following table presents a rollforward of the Corporation’s accretable yield as of March 31, 2016 and December 31, 2015:

	As of and for the Three Months Ended March 31, 2016				As of and for the Year Ended December 31, 2015
	(In Thousands)
Accretable yield, beginning of period	$	414			$	676
Accretion recognized in earnings	(33		)		(50		)
Reclassification to nonaccretable difference for loans with changing cash flows(1)	(9		)		(60		)
Changes in accretable yield for non-credit related changes in expected cash flows(2)	9				(152		)
Accretable yield, end of period	$	381			$	414

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, 2016 and December 31, 2015:

		Category
As of March 31, 2016		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	144,146			$	14,184			$	13,070			$	2,886			$	174,286
Commercial real estate — non-owner occupied		406,493				28,185				5,962				899				441,539
Construction and land development		165,735				6,215				3,127				4,701				179,778
Multi-family		83,487				517				—				—				84,004
1-4 family (1)		43,432				4,104				1,786				3,298				52,620
Total commercial real estate		843,293				53,205				23,945				11,784				932,227
Commercial and industrial		384,103				27,028				43,721				6,721				461,573
Direct financing leases, net		30,195				964				458				—				31,617
Consumer and other:
Home equity and second mortgages		6,118				766				139				343				7,366
Other		17,846				23				—				641				18,510
Total consumer and other		23,964				789				139				984				25,876
Total gross loans and leases receivable		$	1,281,555			$	81,986			$	68,263			$	19,489			$	1,451,293
Category as a % of total portfolio		88.31		%		5.65		%		4.70		%		1.34		%		100.00		%

(1) Includes residential real estate loans held for sale totaling $1.7 million in Category I.

		Category
As of December 31, 2015		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	156,379			$	7,654			$	9,311			$	2,978			$	176,322
Commercial real estate — non-owner occupied		410,517				20,662				3,408				2,314				436,901
Construction and land development		151,508				3,092				874				4,930				160,404
Multi-family		79,368				884				—				2				80,254
1-4 family (1)		42,389				3,985				1,865				3,368				51,607
Total commercial real estate		840,161				36,277				15,458				13,592				905,488
Commercial and industrial (2)		431,598				7,139				25,706				9,149				473,592
Direct financing leases, net		29,514				1,013				528				38				31,093
Consumer and other:
Home equity and second mortgages		7,497				—				141				599				8,237
Other		15,616				48				—				655				16,319
Total consumer and other		23,113				48				141				1,254				24,556
Total gross loans and leases receivable		$	1,324,386			$	44,477			$	41,833			$	24,033			$	1,434,729
Category as a % of total portfolio		92.30		%		3.10		%		2.92		%		1.68		%		100.00		%

Past Due Financing Receivables

The delinquency aging of the loan and lease portfolio by class of receivable as of March 31, 2016 and December 31, 2015 is as follows:

As of March 31, 2016		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		$	—			$	—			$	—			$	—			$	171,469			$	171,469
Non-owner occupied		234				354				—				588				440,689				441,277
Construction and land development		312				1,063				—				1,375				173,901				175,276
Multi-family		—				—				—				—				84,004				84,004
1-4 family		—				—				—				—				49,989				49,989
Commercial and industrial		—				—				—				—				454,855				454,855
Direct financing leases, net		—				—				—				—				31,617				31,617
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,076				7,076
Other		—				—				—				—				17,869				17,869
Total		546				1,417				—				1,963				1,431,469				1,433,432
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	465			$	—			$	—			$	465			$	2,352			$	2,817
Non-owner occupied		—				—				—				—				262				262
Construction and land development		—				—				391				391				4,111				4,502
Multi-family		—				—				—				—				—				—
1-4 family		—				741				945				1,686				945				2,631
Commercial and industrial		—				—				792				792				5,926				6,718
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				290				290
Other		—				—				641				641				—				641
Total		465				741				2,769				3,975				13,886				17,861
Total loans and leases
Commercial real estate:
Owner occupied		$	465			$	—			$	—			$	465			$	173,821			$	174,286
Non-owner occupied		234				354				—				588				440,951				441,539
Construction and land development		312				1,063				391				1,766				178,012				179,778
Multi-family		—				—				—				—				84,004				84,004
1-4 family		—				741				945				1,686				50,934				52,620
Commercial and industrial		—				—				792				792				460,781				461,573
Direct financing leases, net		—				—				—				—				31,617				31,617
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,366				7,366
Other		—				—				641				641				17,869				18,510
Total		$	1,011			$	2,158			$	2,769			$	5,938			$	1,445,355			$	1,451,293
Percent of portfolio		0.07		%		0.15		%		0.19		%		0.41		%		99.59		%		100.00		%

As of December 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		$	—			$	—			$	—			$	—			$	173,416			$	173,416
Non-owner occupied		—				—				—				—				435,222				435,222
Construction and land development		—				—				—				—				155,675				155,675
Multi-family		—				—				—				—				80,252				80,252
1-4 family		78				—				—				78				48,918				48,996
Commercial and industrial		—				—				—				—				464,456				464,456
Direct financing leases, net		—				—				—				—				31,055				31,055
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,695				7,695
Other		—				—				—				—				15,664				15,664
Total		78				—				—				78				1,412,353				1,412,431
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	473			$	—			$	473			$	2,434			$	2,907
Non-owner occupied		—				—				—				—				1,678				1,678
Construction and land development		397				—				—				397				4,332				4,729
Multi-family		—				—				—				—				2				2
1-4 family		430				34				895				1,359				1,252				2,611
Commercial and industrial		2,077				—				564				2,641				6,495				9,136
Direct financing leases, net		—				—				—				—				38				38
Consumer and other:
Home equity and second mortgages		—				—				250				250				292				542
Other		—				—				655				655				—				655
Total		2,904				507				2,364				5,775				16,523				22,298
Total loans and leases
Commercial real estate:
Owner occupied		$	—			$	473			$	—			$	473			$	175,850			$	176,323
Non-owner occupied		—				—				—				—				436,900				436,900
Construction and land development		397				—				—				397				160,007				160,404
Multi-family		—				—				—				—				80,254				80,254
1-4 family		508				34				895				1,437				50,170				51,607
Commercial and industrial		2,077				—				564				2,641				470,951				473,592
Direct financing leases, net		—				—				—				—				31,093				31,093
Consumer and other:
Home equity and second mortgages		—				—				250				250				7,987				8,237
Other		—				—				655				655				15,664				16,319
Total		$	2,982			$	507			$	2,364			$	5,853			$	1,428,876			$	1,434,729
Percent of portfolio		0.21		%		0.04		%		0.16		%		0.41		%		99.59		%		100.00		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total impaired assets consisted of the following at March 31, 2016 and December 31, 2015, respectively.

		March 31, 2016				December 31, 2015
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	2,817			$	2,907
Commercial real estate — non-owner occupied		262				1,678
Construction and land development		4,502				4,729
Multi-family		—				2
1-4 family		2,631				2,611
Total non-accrual commercial real estate		10,212				11,927
Commercial and industrial		6,718				9,136
Direct financing leases, net		—				38
Consumer and other:
Home equity and second mortgages		290				542
Other		641				655
Total non-accrual consumer and other loans		931				1,197
Total non-accrual loans and leases		17,861				22,298
Foreclosed properties, net		1,677				1,677
Total non-performing assets		19,538				23,975
Performing troubled debt restructurings		1,628				1,735
Total impaired assets		$	21,166			$	25,710

		March 31, 2016			December 31, 2015
Total non-accrual loans and leases to gross loans and leases		1.23	%		1.55	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.34			1.67
Total non-performing assets to total assets		1.09			1.35
Allowance for loan and lease losses to gross loans and leases		1.15			1.14
Allowance for loan and lease losses to non-accrual loans and leases		93.41			73.17

Troubled Debt Restructurings on Financing Receivables

		As of March 31, 2016										As of December 31, 2015
		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		3		$	1,209			$	1,163			3		$	1,209			$	1,188
Commercial real estate — non-owner occupied		5		1,150				899				5		1,150				904
Construction and land development		3		6,034				4,351				3		6,034				4,593
Multi-family		—		—				—				1		184				2
1-4 family		15		2,035				1,840				15		2,035				1,869
Commercial and industrial		11		7,973				6,392				10		7,572				8,330
Consumer and other:
Home equity and second mortgages		4		461				343				4		461				349
Other		1		2,076				641				1		2,076				655
Total		42		$	20,938			$	15,629			42		$	20,721			$	17,890

Troubled Debt Restructurings by Modification Type

As of March 31, 2016 and December 31, 2015, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:

		As of March 31, 2016							As of December 31, 2015
		Number of Loans			Recorded Investment				Number of Loans			Recorded Investment
		(Dollars in Thousands)
Commercial real estate
Extension of term		1			$	20			1			$	24
Interest rate concession		1			54				1			55
Combination of extension and interest rate concession		24			8,179				25			8,477
Commercial and industrial
Combination of extension and interest rate concession		11			6,392				10			8,330
Consumer and other
Extension of term		1			641				1			655
Combination of extension and interest rate concession		4			343				4			349
Total		42			$	15,629			42			$	17,890

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, 2016
		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		$	2,255			$	2,255			$	—			$	2,140			$	35			$	—			$	35
Non-owner occupied		899				939				—				1,843				6				—				6
Construction and land development		4,701				7,372				—				4,935				34				—				34
Multi-family		—				—				—				1				1				134				(133		)
1-4 family		2,442				2,504				—				2,658				30				—				30
Commercial and industrial		481				481				—				106				22				18				4
Direct financing leases, net		—				—				—				23				—				—				—
Consumer and other:
Home equity and second mortgages		244				244				—				493				2				—				2
Other		641				1,307				—				649				20				—				20
Total		11,663				15,102				—				12,848				150				152				(2		)
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	631			$	631			$	18			$	628			$	9			$	—			$	9
Non-owner occupied		—				—				—				—				—				—				—
Construction and land development		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		856				862				126				851				7				—				7
Commercial and industrial		6,240				6,240				730				6,224				143				—				143
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		99				99				23				98				2				—				2
Other		—				—				—				—				—				—				—
Total		7,826				7,832				897				7,801				161				—				161
Total:
Commercial real estate:
Owner occupied		$	2,886			$	2,886			$	18			$	2,768			$	44			$	—			$	44
Non-owner occupied		899				939				—				1,843				6				—				6
Construction and land development		4,701				7,372				—				4,935				34				—				34
Multi-family		—				—				—				1				1				134				(133		)
1-4 family		3,298				3,366				126				3,509				37				—				37
Commercial and industrial		6,721				6,721				730				6,330				165				18				147
Direct financing leases, net		—				—				—				23				—				—				—
Consumer and other:
Home equity and second mortgages		343				343				23				591				4				—				4
Other		641				1,307				—				649				20				—				20
Grand total		$	19,489			$	22,934			$	897			$	20,649			$	311			$	152			$	159

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

		Impaired Loans and Leases
		As of and for the Year Ended December 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		$	2,164			$	2,164			$	—			$	712			$	53			$	12			$	41
Non-owner occupied		2,314				2,355				—				962				25				—				25
Construction and land development		4,533				7,203				—				4,807				133				—				133
Multi-family		2				369				—				10				27				—				27
1-4 family		2,423				2,486				—				1,604				82				4				78
Commercial and industrial		2,546				2,590				—				544				172				6				166
Direct financing leases, net		38				38				—				4				—				—				—
Consumer and other:
Home equity and second mortgages		500				500				—				390				23				63				(40		)
Other		655				1,321				—				688				82				—				82
Total		15,175				19,026				—				9,721				597				85				512
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	814			$	814			$	20			$	215			$	7			$	2			$	5
Non-owner occupied		—				—				—				—				—				—				—
Construction and land development		397				397				48				34				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		945				950				173				605				34				—				34
Commercial and industrial		6,603				6,603				847				810				102				—				102
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		99				99				25				58				10				—				10
Other		—				—				—				—				—				—				—
Total		8,858				8,863				1,113				1,722				153				2				151
Total:
Commercial real estate:
Owner occupied		$	2,978			$	2,978			$	20			$	927			$	60			$	14			$	46
Non-owner occupied		2,314				2,355				—				962				25				—				25
Construction and land development		4,930				7,600				48				4,841				133				—				133
Multi-family		2				369				—				10				27				—				27
1-4 family		3,368				3,436				173				2,209				116				4				112
Commercial and industrial		9,149				9,193				847				1,354				274				6				268
Direct financing leases, net		38				38				—				4				—				—				—
Consumer and other:
Home equity and second mortgages		599				599				25				448				33				63				(30		)
Other		655				1,321				—				688				82				—				82
Grand total		$	24,033			$	27,889			$	1,113			$	11,443			$	750			$	87			$	663

(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, 2016
		Commercial real estate				Commercial and industrial loans and leases				Consumer and other				Total
		(Dollars in Thousands)
Allowance for credit losses:
Beginning balance		$	11,220			$	4,387			$	709			$	16,316
Charge-offs		(41		)		(196		)		(7		)		(244		)
Recoveries		84				—				3				87
Provision		217				297				11				525
Ending balance		$	11,480			$	4,488			$	716			$	16,684
Ending balance: individually evaluated for impairment		$	144			$	730			$	23			$	897
Ending balance: collectively evaluated for impairment		$	11,336			$	3,758			$	693			$	15,787
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	932,227			$	493,190			$	25,876			$	1,451,293
Ending balance: individually evaluated for impairment		$	9,106			$	6,481			$	793			$	16,380
Ending balance: collectively evaluated for impairment		$	920,443			$	486,468			$	24,892			$	1,431,803
Ending balance: loans acquired with deteriorated credit quality		$	2,678			$	241			$	191			$	3,110
Allowance as % of gross loans		1.23		%		0.91		%		2.77		%		1.15		%

		As of and for the Year Ended December 31, 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		(793		)		(711		)		(9		)		(1,513		)
Recoveries		104				6				4				114
Provision		3,290				(400		)		496				3,386
Ending balance		$	11,220			$	4,387			$	709			$	16,316
Ending balance: individually evaluated for impairment		$	240			$	847			$	26			$	1,113
Ending balance: collectively evaluated for impairment		$	10,980			$	3,540			$	683			$	15,203
Ending balance: loans acquired with deteriorated credit quality		$	—			$	—			$	—			$	—
Loans and lease receivables:
Ending balance, gross		$	905,488			$	504,685			$	24,556			$	1,434,729
Ending balance: individually evaluated for impairment		$	10,849			$	8,942			$	1,061			$	20,852
Ending balance: collectively evaluated for impairment		$	891,897			$	495,497			$	23,495			$	1,410,889
Ending balance: loans acquired with deteriorated credit quality		$	2,742			$	246			$	193			$	3,181
Allowance as % of gross loans		1.24		%		0.87		%		2.89		%		1.14		%

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