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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, 2016

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		June 30, 2016				December 31, 2015
		(In Thousands)
Commercial real estate
Commercial real estate — owner occupied		$	167,936			$	176,322
Commercial real estate — non-owner occupied		502,378				436,901
Land development		60,599				59,779
Construction		88,339				100,625
Multi-family		73,239				80,254
1-4 family		47,289				50,304
Total commercial real estate		939,780				904,185
Commercial and industrial		456,297				472,193
Direct financing leases, net		30,698				31,093
Consumer and other
Home equity and second mortgages		7,372				8,237
Other		18,743				16,319
Total consumer and other		26,115				24,556
Total gross loans and leases receivable		1,452,890				1,432,027
Less:
Allowance for loan and lease losses		18,154				16,316
Deferred loan fees		1,075				1,062
Loans and leases receivable, net		$	1,433,661			$	1,414,649

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, 2016 and December 31, 2015:

	June 30, 2016				December 31, 2015
	(In Thousands)
Contractually required payments	$	4,123			$	5,291
Fair value of purchased credit impaired loans	$	2,263			$	3,250

Accretable Yield Rollforward

The following table presents a rollforward of the Corporation’s accretable yield as of June 30, 2016 and December 31, 2015:

	As of and for the Six Months Ended June 30, 2016				As of and for Year Ended December 31, 2015
	(In Thousands)
Accretable yield, beginning of period	$	414			$	676
Accretion recognized in earnings	(87		)		(50		)
Reclassification to nonaccretable difference for loans with changing cash flows(1)	(204		)		(60		)
Changes in accretable yield for non-credit related changes in expected cash flows(2)	69				(152		)
Accretable yield, end of period	$	192			$	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 June 30, 2016 and December 31, 2015:

		Category
As of June 30, 2016		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	136,996			$	14,018			$	13,061			$	3,861			$	167,936
Commercial real estate — non-owner occupied		473,644				24,218				2,546				1,970				502,378
Land development		55,275				839				656				3,829				60,599
Construction		78,088				5,745				4,227				279				88,339
Multi-family		72,726				513				—				—				73,239
1-4 family		40,279				2,517				1,624				2,869				47,289
Total commercial real estate		857,008				47,850				22,114				12,808				939,780
Commercial and industrial		376,286				35,026				35,118				9,867				456,297
Direct financing leases, net		29,529				783				386				—				30,698
Consumer and other:
Home equity and second mortgages		6,407				570				137				258				7,372
Other		18,145				63				—				535				18,743
Total consumer and other		24,552				633				137				793				26,115
Total gross loans and leases receivable		$	1,287,375			$	84,292			$	57,755			$	23,468			$	1,452,890
Category as a % of total portfolio		88.60		%		5.80		%		3.98		%		1.62		%		100.00		%

		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
Land development		52,817				2,241				309				4,412				59,779
Construction		98,693				851				564				517				100,625
Multi-family		79,368				884				—				2				80,254
1-4 family		41,086				3,985				1,865				3,368				50,304
Total commercial real estate		838,860				36,277				15,457				13,591				904,185
Commercial and industrial		430,199				7,139				25,706				9,149				472,193
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		$	1,321,686			$	44,477			$	41,832			$	24,032			$	1,432,027
Category as a % of total portfolio		92.29		%		3.11		%		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 June 30, 2016 and December 31, 2015 is as follows:

As of June 30, 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		$	997			$	—			$	—			$	997			$	163,145			$	164,142
Non-owner occupied		319				2,000				—				2,319				498,089				500,408
Land development		—				—				—				—				56,785				56,785
Construction		—				—				—				—				88,033				88,033
Multi-family		—				—				—				—				73,239				73,239
1-4 family		77				—				—				77				45,027				45,104
Commercial and industrial		—				—				—				—				446,430				446,430
Direct financing leases, net		—				—				—				—				30,698				30,698
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,163				7,163
Other		—				—				—				—				18,208				18,208
Total		1,393				2,000				—				3,393				1,426,817				1,430,210
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	1,537			$	—			$	—			$	1,537			$	2,257			$	3,794
Non-owner occupied		—				—				1,714				1,714				256				1,970
Land development		—				—				—				—				3,814				3,814
Construction		—				—				191				191				115				306
Multi-family		—				—				—				—				—				—
1-4 family		—				—				1,331				1,331				854				2,185
Commercial and industrial		374				514				263				1,151				8,716				9,867
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				209				209
Other		—				—				535				535				—				535
Total		1,911				514				4,034				6,459				16,221				22,680
Total loans and leases
Commercial real estate:
Owner occupied		$	2,534			$	—			$	—			$	2,534			$	165,402			$	167,936
Non-owner occupied		319				2,000				1,714				4,033				498,345				502,378
Land development		—				—				—				—				60,599				60,599
Construction		—				—				191				191				88,148				88,339
Multi-family		—				—				—				—				73,239				73,239
1-4 family		77				—				1,331				1,408				45,881				47,289
Commercial and industrial		374				514				263				1,151				455,146				456,297
Direct financing leases, net		—				—				—				—				30,698				30,698
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,372				7,372
Other		—				—				535				535				18,208				18,743
Total		$	3,304			$	2,514			$	4,034			$	9,852			$	1,443,038			$	1,452,890
Percent of portfolio		0.23		%		0.17		%		0.27		%		0.67		%		99.33		%		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
Land development		—				—				—				—				55,386				55,386
Construction		—				—				—				—				100,228				100,228
Multi-family		—				—				—				—				80,252				80,252
1-4 family		78				—				—				78				47,676				47,754
Commercial and industrial		—				—				—				—				463,057				463,057
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				1,409,651				1,409,729
Non-accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	473			$	—			$	473			$	2,433			$	2,906
Non-owner occupied		—				—				—				—				1,679				1,679
Land development		—				—				—				—				4,393				4,393
Construction		397				—				—				397				—				397
Multi-family		—				—				—				—				2				2
1-4 family		430				34				895				1,359				1,191				2,550
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			$	175,849			$	176,322
Non-owner occupied		—				—				—				—				436,901				436,901
Land development		—				—				—				—				59,779				59,779
Construction		397				—				—				397				100,228				100,625
Multi-family		—				—				—				—				80,254				80,254
1-4 family		508				34				895				1,437				48,867				50,304
Commercial and industrial		2,077				—				564				2,641				469,552				472,193
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			$	1,426,174			$	1,432,027
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 June 30, 2016 and December 31, 2015, respectively.

		June 30, 2016				December 31, 2015
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	3,794			$	2,907
Commercial real estate — non-owner occupied		1,970				1,678
Land development		3,814				4,393
Construction		306				397
Multi-family		—				2
1-4 family		2,185				2,550
Total non-accrual commercial real estate		12,069				11,927
Commercial and industrial		9,867				9,136
Direct financing leases, net		—				38
Consumer and other:
Home equity and second mortgages		209				542
Other		535				655
Total non-accrual consumer and other loans		744				1,197
Total non-accrual loans and leases		22,680				22,298
Foreclosed properties, net		1,548				1,677
Total non-performing assets		24,228				23,975
Performing troubled debt restructurings		788				1,735
Total impaired assets		$	25,016			$	25,710

		June 30, 2016			December 31, 2015
Total non-accrual loans and leases to gross loans and leases		1.56	%		1.56	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.67			1.67
Total non-performing assets to total assets		1.33			1.35
Allowance for loan and lease losses to gross loans and leases		1.25			1.14
Allowance for loan and lease losses to non-accrual loans and leases		80.04			73.17

Troubled Debt Restructurings on Financing Receivables

		As of June 30, 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		$	1,208			$	1,143			3		$	1,209			$	1,188
Commercial real estate — non-owner occupied		4		445				256				5		1,150				904
Land development		2		5,834				3,828				2		5,853				4,393
Construction		1		201				184				1		181				200
Multi-family		—		—				—				1		184				2
1-4 family		14		1,795				1,607				15		2,035				1,869
Commercial and industrial		9		7,782				6,195				10		7,572				8,330
Consumer and other:
Home equity and second mortgages		4		461				257				4		461				349
Other		1		2,076				535				1		2,076				655
Total		38		$	19,802			$	14,005			42		$	20,721			$	17,890

Troubled Debt Restructurings by Modification Type

As of June 30, 2016 and December 31, 2015, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:

		As of June 30, 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			$	16			1			$	24
Interest rate concession		1			53				1			55
Combination of extension of term and interest rate concession		22			6,949				25			8,477
Commercial and industrial
Combination of extension of term and interest rate concession		9			6,195				10			8,330
Consumer and other
Extension of term		1			535				1			655
Combination of extension of term and interest rate concession		4			257				4			349
Total		38			$	14,005			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 Six Months Ended June 30, 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		$	3,240			$	3,240				$	—			$	2,274				$	87				$	—			$	87
Non-owner occupied		1,970				2,010					—				728					36					—				36
Land development		3,829				6,499					—				4,146					57					—				57
Construction		122				122					—				293					4					—				4
Multi-family		—				—					—				—					1					134				(133		)
1-4 family		2,025				2,025					—				2,483					55					94				(39		)
Commercial and industrial		3,103				3,103					—				239					45					18				27
Direct financing leases, net		—				—					—				12					—					—				—
Consumer and other:
Home equity and second mortgages		258				258					—				447					8					—				8
Other		535				1,201					—				626					39					—				39
Total		15,082				18,458					—				11,248					332					246				86
With impairment reserve recorded:
Commercial real estate:
Owner occupied		$	621			$	621				$	9			$	629				$	18				$	—			$	18
Non-owner occupied		—				—					—				—					—					—				—
Land development		—				—			—		—				—			—		—			—		—				—
Construction		157				157			—		41				192			—		3			—		—				3
Multi-family		—				—					—				—					—					—				—
1-4 family		844				849					114				695					14					—				14
Commercial and industrial		6,764				6,764					2,884				6,731					302					—				302
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		—				—					—				—					—					—				—
Total		8,386				8,391					3,048				8,247					337					—				337
Total:
Commercial real estate:
Owner occupied		$	3,861			$	3,861				$	9			$	2,903				$	105				$	—			$	105
Non-owner occupied		1,970				2,010					—				728					36					—				36
Land development		3,829				6,499					—				4,146					57					—				57
Construction		279				279					41				485					7					—				7
Multi-family		—				—					—				—					1					134				(133		)
1-4 family		2,869				2,874					114				3,178					69					94				(25		)
Commercial and industrial		9,867				9,867					2,884				6,970					347					18				329
Direct financing leases, net		—				—					—				12					—					—				—
Consumer and other:
Home equity and second mortgages		258				258					—				447					8					—				8
Other		535				1,201					—				626					39					—				39
Grand total		$	23,468			$	26,849				$	3,048			$	19,495				$	669				$	246			$	423

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

		Impaired Loans and Leases
		As of and for 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
Land development		4,413				7,083					—					4,333					133					—				133
Construction		120				120			—		—			—		474			—		—			—		—				—
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		—				—					—					—					—					—				—
Land development		—				—			—		—			—		—			—		—			—		—				—
Construction		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
Land development		4,413				7,083					—					4,333					133					—				133
Construction		517				517					48					508					—					—				—
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 Six Months Ended June 30, 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		(935		)		(652		)		(7		)		(1,594		)
Recoveries		139				2				4				145
Provision		1,012				2,280				(5		)		3,287
Ending balance		$	11,436			$	6,017			$	701			$	18,154
Ending balance: individually evaluated for impairment		$	123			$	2,884			$	—			$	3,007
Ending balance: collectively evaluated for impairment		$	11,272			$	3,133			$	701			$	15,106
Ending balance: loans acquired with deteriorated credit quality		$	41			$	—			$	—			$	41
Loans and lease receivables:
Ending balance, gross		$	939,780			$	486,995			$	26,115			$	1,452,890
Ending balance: individually evaluated for impairment		$	11,083			$	9,698			$	604			$	21,385
Ending balance: collectively evaluated for impairment		$	926,972			$	477,128			$	25,322			$	1,429,422
Ending balance: loans acquired with deteriorated credit quality		$	1,725			$	169			$	189			$	2,083
Allowance as % of gross loans		1.22		%		1.24		%		2.68		%		1.25		%

		As of and for 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		$	904,185			$	503,286			$	24,556			$	1,432,027
Ending balance: individually evaluated for impairment		$	10,849			$	8,942			$	1,061			$	20,852
Ending balance: collectively evaluated for impairment		$	890,594			$	494,098			$	23,495			$	1,408,187
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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