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Loans and Allowance for Credit Losses (Tables) | 6 Months Ended
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Jun. 30, 2014
Receivables [Abstract] |
Outstanding loans | The carrying amount of those loans is included in the balance sheet amounts of loans receivable at June 30, 2014 and December 31, 2013. The amounts of loans at June 30, 2014 and December 31, 2013 are as follows (in thousands):
|  | June 30, 2014 |  | December 31, 2013
Real estate |  | $ | — |  |  | $ | 2,465 |
Outstanding balance |  | $ | — |  |  | $ | 2,465 |
Carrying amount, net of allowance of $0 |  | $ | — |  |  | $ | 2,465 |
The carrying amounts of such loans (which are included in the carrying amount, net of allowance, described above) are as follows (in thousands):
| June 30, 2014 |  | December 31, 2013
Loans acquired during the period | $ | — |  |  | $ | 1,324 |
Loans at the end of the period | $ | — |  |  | $ | 1,324 |
Outstanding loans are summarized as follows:
Loan Type (Dollars in thousands) |  | June 30, 2014 |  | % of Total Loans |  | December 31, 2013 |  | % of Total Loans
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 89,145 |  |  | 16.4 | % |  | $ | 87,082 |  |  | 17.0 | %
Agricultural land and production |  | 42,021 |  |  | 7.6 | % |  | 31,649 |  |  | 6.1 | %
Total commercial |  | 131,166 |  |  | 24.0 | % |  | 118,731 |  |  | 23.1 | %
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 157,938 |  |  | 29.0 | % |  | 156,781 |  |  | 30.6 | %
Real estate construction and other land loans |  | 38,969 |  |  | 7.1 | % |  | 42,329 |  |  | 8.3 | %
Commercial real estate |  | 96,805 |  |  | 17.8 | % |  | 86,117 |  |  | 16.8 | %
Agricultural real estate |  | 58,106 |  |  | 10.7 | % |  | 44,164 |  |  | 8.6 | %
Other real estate |  | 5,054 |  |  | 0.9 | % |  | 4,548 |  |  | 0.9 | %
Total real estate |  | 356,872 |  |  | 65.5 | % |  | 333,939 |  |  | 65.2 | %
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 47,735 |  |  | 8.8 | % |  | 48,594 |  |  | 9.5 | %
Consumer and installment |  | 9,394 |  |  | 1.7 | % |  | 11,252 |  |  | 2.2 | %
Total consumer |  | 57,129 |  |  | 10.5 | % |  | 59,846 |  |  | 11.7 | %
Deferred loan fees, net |  | (12 | ) |  |  |  |  | (159 | ) |  |  |
Total gross loans |  | 545,155 |  |  | 100.0 | % |  | 512,357 |  |  | 100.0 | %
Allowance for credit losses |  | (7,307 | ) |  |  |  |  | (9,208 | ) |  |  |
Total loans |  | $ | 537,848 |  |  |  |  |  | $ | 503,149 |  |  |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield | Accretable yield, or income expected to be collected for the three and six months ended June 30, 2014 and 2013 is as follows (in thousands):
| For the Three Months Ended June 30, |  | For the Six Months Ended June 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Balance at beginning of period | $ | 8 |  |  | $ | — |  |  | $ | 94 |  |  | $ | — |
Additions | — |  |  | — |  |  | — |  |  | — |
Accretion | (129 | ) |  | — |  |  | (907 | ) |  | — |
Reclassification from (to) non-accretable difference | 121 |  |  | — |  |  | 813 |  |  | — |
Disposals | — |  |  | — |  |  | — |  |  | — |
Balance at end of period | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period | Loans acquired during each period or year for which it was probable at acquisition that all contractually required payments would not be collected are as follows (in thousands):
| June 30, 2014 |  | December 31, 2013
Contractually required payments receivable at acquisition: |  |  |
Real estate | $ | — |  |  | $ | 6,912 |
Total | $ | — |  |  | $ | 6,912 |
Cash flows expected to be collected at acquisition | $ | — |  |  | $ | 2,681 |
Fair value of in acquired loans at acquisition | $ | — |  |  | $ | 2,576 |
Allowance for credit losses | The following table shows the summary of activities for the allowance for credit losses as of and for the three months ended June 30, 2014 and 2013 by portfolio segment (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, April 1, 2014 |  | $ | 2,012 |  |  | $ | 4,672 |  |  | $ | 1,391 |  |  | $ | 246 |  |  | $ | 8,321 |
Provision charged to operations |  | 78 |  |  | (340 | ) |  | (187 | ) |  | 49 |  |  | (400 | )
Losses charged to allowance |  | (265 | ) |  | (183 | ) |  | (325 | ) |  | — |  |  | (773 | )
Recoveries |  | 49 |  |  | 8 |  |  | 102 |  |  | — |  |  | 159 |
Ending balance, June 30, 2014 |  | $ | 1,874 |  |  | $ | 4,157 |  |  | $ | 981 |  |  | $ | 295 |  |  | $ | 7,307 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, April 1, 2013 |  | $ | 2,261 |  |  | $ | 5,536 |  |  | $ | 1,315 |  |  | $ | 377 |  |  | $ | 9,489 |
Provision charged to operations |  | 433 |  |  | (479 | ) |  | (77 | ) |  | 123 |  |  | — |
Losses charged to allowance |  | (4 | ) |  |  |  |  | (18 | ) |  | — |  |  | (22 | )
Recoveries |  | 102 |  |  | — |  |  | 32 |  |  | — |  |  | 134 |
Ending balance, June 30, 2013 |  | $ | 2,792 |  |  | $ | 5,057 |  |  | $ | 1,252 |  |  | $ | 500 |  |  | $ | 9,601 |
The following table shows the summary of activities for the allowance for credit losses as of and for the six months ended June 30, 2014 and 2013 by portfolio segment of loans (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2014 |  | $ | 2,444 |  |  | $ | 5,174 |  |  | $ | 1,168 |  |  | $ | 422 |  |  | $ | 9,208 |
Provision charged to operations |  | 526 |  |  | (850 | ) |  | 51 |  |  | (127 | ) |  | (400 | )
Losses charged to allowance |  | (1,194 | ) |  | (183 | ) |  | (410 | ) |  | — |  |  | (1,787 | )
Recoveries |  | 98 |  |  | 16 |  |  | 172 |  |  | — |  |  | 286 |
Ending balance, June 30, 2014 |  | $ | 1,874 |  |  | $ | 4,157 |  |  | $ | 981 |  |  | $ | 295 |  |  | $ | 7,307 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2013 |  | $ | 2,676 |  |  | $ | 5,877 |  |  | $ | 1,541 |  |  | $ | 39 |  |  | $ | 10,133 |
Provision charged to operations |  | 674 |  |  | (820 | ) |  | (315 | ) |  | 461 |  |  | — |
Losses charged to allowance |  | (702 | ) |  | — |  |  | (35 | ) |  | — |  |  | (737 | )
Recoveries |  | 144 |  |  | — |  |  | 61 |  |  | — |  |  | 205 |
Ending balance, June 30, 2013 |  | $ | 2,792 |  |  | $ | 5,057 |  |  | $ | 1,252 |  |  | $ | 500 |  |  | $ | 9,601 |
The following is a summary of the allowance for credit losses by impairment methodology and portfolio segment as of June 30, 2014 and December 31, 2013 (in thousands).
|  | Commercial |  | Real Estate |  | Consumer |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance, June 30, 2014 |  | $ | 1,874 |  |  | $ | 4,157 |  |  | 981 |  |  | $ | 295 |  |  | $ | 7,307 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | 324 |  |  | 42 |  |  | $ | — |  |  | $ | 366 |
Ending balance: collectively evaluated for impairment |  | $ | 1,874 |  |  | $ | 3,833 |  |  | 939 |  |  | $ | 295 |  |  | $ | 6,941 |
Ending balance, December 31, 2013 |  | $ | 2,444 |  |  | $ | 5,174 |  |  | $ | 1,168 |  |  | $ | 422 |  |  | $ | 9,208 |
Ending balance: individually evaluated for impairment |  | $ | 469 |  |  | $ | 465 |  |  | $ | 73 |  |  | $ | — |  |  | $ | 1,007 |
Ending balance: collectively evaluated for impairment |  | $ | 1,975 |  |  | $ | 4,709 |  |  | $ | 1,095 |  |  | $ | 422 |  |  | $ | 8,201 |
Loans by impairment methdology | The following table shows the ending balances of loans as of June 30, 2014 and December 31, 2013 by portfolio segment and by impairment methodology (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |
Ending balance, June 30, 2014 |  | $ | 131,166 |  |  | $ | 356,872 |  |  | $ | 57,129 |  |  | $ | 545,167 |
Ending balance: individually evaluated for impairment |  | $ | 38 |  |  | $ | 8,072 |  |  | $ | 2,037 |  |  | $ | 10,147 |
Ending balance: collectively evaluated for impairment |  | $ | 131,128 |  |  | $ | 348,800 |  |  | $ | 55,092 |  |  | $ | 535,020 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |
Ending balance, December 31, 2013 |  | $ | 118,731 |  |  | $ | 333,939 |  |  | $ | 59,846 |  |  | $ | 512,516 |
Ending balance: individually evaluated for impairment |  | $ | 1,527 |  |  | $ | 9,540 |  |  | $ | 2,290 |  |  | $ | 13,357 |
Ending balance: collectively evaluated for impairment |  | $ | 117,204 |  |  | $ | 324,399 |  |  | $ | 57,556 |  |  | $ | 499,159 |
Loan portfolio by internal risk rating | The following table shows the loan portfolio by class allocated by management’s internal risk ratings at June 30, 2014 (in thousands):
|  | Pass |  | Special Mention |  | Sub-Standard |  | Doubtful |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 83,572 |  |  | $ | 2,649 |  |  | $ | 2,924 |  |  | $ | — |  |  | $ | 89,145 |
Agricultural land and production |  | 42,021 |  |  | — |  |  | — |  |  | — |  |  | 42,021 |
Real Estate: |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 149,835 |  |  | 4,058 |  |  | 4,045 |  |  | — |  |  | 157,938 |
Real estate construction and other land loans |  | 30,266 |  |  | 1,944 |  |  | 6,759 |  |  | — |  |  | 38,969 |
Commercial real estate |  | 85,465 |  |  | 3,880 |  |  | 7,460 |  |  | — |  |  | 96,805 |
Agricultural real estate |  | 55,598 |  |  | 2,508 |  |  | — |  |  | — |  |  | 58,106 |
Other real estate |  | 5,054 |  |  | — |  |  | — |  |  | — |  |  | 5,054 |
Consumer: |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 40,985 |  |  | 1,970 |  |  | 4,780 |  |  | — |  |  | 47,735 |
Consumer and installment |  | 9,368 |  |  | — |  |  | 26 |  |  | — |  |  | 9,394 |
Total |  | $ | 502,164 |  |  | $ | 17,009 |  |  | $ | 25,994 |  |  | $ | — |  |  | $ | 545,167 |
The following table shows the loan portfolio by class allocated by management’s internally assigned risk grade ratings at December 31, 2013 (in thousands):
|  | Pass |  | Special Mention |  | Sub-Standard |  | Doubtful |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 81,732 |  |  | $ | 2,244 |  |  | $ | 3,106 |  |  | $ | — |  |  | $ | 87,082 |
Agricultural land and production |  | 31,649 |  |  | — |  |  | — |  |  | — |  |  | 31,649 |
Real Estate: |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 144,082 |  |  | 5,229 |  |  | 7,470 |  |  | — |  |  | 156,781 |
Real estate construction and other land loans |  | 31,776 |  |  | 3,959 |  |  | 6,594 |  |  | — |  |  | 42,329 |
Commercial real estate |  | 77,589 |  |  | 3,718 |  |  | 4,810 |  |  | — |  |  | 86,117 |
Agricultural real estate |  | 42,151 |  |  | 2,013 |  |  | — |  |  | — |  |  | 44,164 |
Other real estate |  | 4,548 |  |  | — |  |  | — |  |  | — |  |  | 4,548 |
Consumer: |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 41,999 |  |  | 2,400 |  |  | 4,195 |  |  | — |  |  | 48,594 |
Consumer and installment |  | 10,946 |  |  | 46 |  |  | 260 |  |  | — |  |  | 11,252 |
Total |  | $ | 466,472 |  |  | $ | 19,609 |  |  | $ | 26,435 |  |  | $ | — |  |  | $ | 512,516 |
Loan portfolio by time past due | The following table shows an aging analysis of the loan portfolio by class and the time past due at June 30, 2014 (in thousands):
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Recorded Investment > 90 Days Accruing |  | Non-accrual
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 69 |  |  | $ | — |  |  | $ | — |  |  | $ | 69 |  |  | $ | 89,076 |  |  | $ | 89,145 |  |  | $ | — |  |  | $ | 38 |
Agricultural land and production |  | — |  |  | — |  |  | — |  |  | — |  |  | 42,021 |  |  | 42,021 |  |  | — |  |  | — |
Real estate: |  | — |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Owner occupied |  | — |  |  | 256 |  |  | 58 |  |  | 314 |  |  | 157,624 |  |  | 157,938 |  |  | — |  |  | 1,068 |
Real estate construction and other land loans |  | — |  |  | — |  |  | — |  |  | — |  |  | 38,969 |  |  | 38,969 |  |  | — |  |  | 1,358 |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 96,805 |  |  | 96,805 |  |  | — |  |  | 134 |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 58,106 |  |  | 58,106 |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,054 |  |  | 5,054 |  |  | — |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Equity loans and lines of credit |  | 423 |  |  | — |  |  | 227 |  |  | 650 |  |  | 47,085 |  |  | 47,735 |  |  | — |  |  | 2,012 |
Consumer and installment |  | 99 |  |  | — |  |  | — |  |  | 99 |  |  | 9,295 |  |  | 9,394 |  |  | — |  |  | 22 |
Total |  | $ | 591 |  |  | $ | 256 |  |  | $ | 285 |  |  | $ | 1,132 |  |  | $ | 544,035 |  |  | $ | 545,167 |  |  | $ | — |  |  | $ | 4,632 |
The following table shows an aging analysis of the loan portfolio by class and the time past due at December 31, 2013 (in thousands):
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Recorded Investment > 90 Days Accruing |  | Non- accrual
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 274 |  |  | $ | 236 |  |  | $ | — |  |  | $ | 510 |  |  | $ | 86,572 |  |  | $ | 87,082 |  |  | $ | — |  |  | $ | 1,527 |
Agricultural land and production |  | — |  |  | — |  |  | — |  |  | — |  |  | 31,649 |  |  | 31,649 |  |  | — |  |  | — |
Real estate: |  | — |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,272 |  |  | 134 |  |  | 418 |  |  | 1,824 |  |  | 154,957 |  |  | 156,781 |  |  | — |  |  | 2,161 |
Real estate construction and other land loans |  | — |  |  | — |  |  | — |  |  | — |  |  | 42,329 |  |  | 42,329 |  |  | — |  |  | 1,450 |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 86,117 |  |  | 86,117 |  |  | — |  |  | 158 |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 44,164 |  |  | 44,164 |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,548 |  |  | 4,548 |  |  | — |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 10 |  |  | 147 |  |  | 252 |  |  | 409 |  |  | 48,185 |  |  | 48,594 |  |  | — |  |  | 2,286 |
Consumer and installment |  | 86 |  |  | — |  |  | — |  |  | 86 |  |  | 11,166 |  |  | 11,252 |  |  | — |  |  | 4 |
Total |  | $ | 1,642 |  |  | $ | 517 |  |  | $ | 670 |  |  | $ | 2,829 |  |  | $ | 509,687 |  |  | $ | 512,516 |  |  | $ | — |  |  | $ | 7,586 |
Impaired loans | The following table shows information related to impaired loans by class at June 30, 2014 (in thousands):
|  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 38 |  |  | $ | 871 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |
Owner occupied |  | 2,427 |  |  | 2,691 |  |  | — |
Real estate construction and other land loans |  | 1,358 |  |  | 1,307 |  |  | — |
Commercial real estate |  | 469 |  |  | 490 |  |  | — |
Total real estate |  | 4,254 |  |  | 4,488 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,741 |  |  | 2,411 |  |  | — |
Consumer and installment |  | 25 |  |  | 28 |  |  | — |
Total consumer |  | 1,766 |  |  | 2,439 |  |  | — |
Total with no related allowance recorded |  | 6,058 |  |  | 7,798 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |
Real estate construction and other land loans |  | 3,818 |  |  | 3,817 |  |  | 324 |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 271 |  |  | 277 |  |  | 42 |
Total with an allowance recorded |  | 4,089 |  |  | 4,094 |  |  | 366 |
Total |  | $ | 10,147 |  |  | $ | 11,892 |  |  | $ | 366 |
The recorded investment in loans excludes accrued interest receivable and net loan origination fees, due to immateriality. The following table shows information related to impaired loans by class at December 31, 2013 (in thousands):
|  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 350 |  |  | $ | 385 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |
Owner occupied |  | 3,160 |  |  | 4,159 |  |  | — |
Real estate construction and other land loans |  | 1,449 |  |  | 2,136 |  |  | — |
Commercial real estate |  | 502 |  |  | 891 |  |  | — |
Total real estate |  | 5,111 |  |  | 7,186 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 2,029 |  |  | 2,826 |  |  | — |
Consumer and installment |  | 4 |  |  | 5 |  |  | — |
Total consumer |  | 2,033 |  |  | 2,831 |  |  | — |
Total with no related allowance recorded |  | 7,494 |  |  | 10,402 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 1,177 |  |  | 1,222 |  |  | 469 |
Real estate: |  |  |  |  |  |  |  |  |
Owner occupied |  | 385 |  |  | 425 |  |  | 3 |
Real estate construction and other land loans |  | 4,044 |  |  | 4,044 |  |  | 462 |
Total real estate |  | 4,429 |  |  | 4,469 |  |  | 465 |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 257 |  |  | 264 |  |  | 73 |
Total with an allowance recorded |  | 5,863 |  |  | 5,955 |  |  | 1,007 |
Total |  | $ | 13,357 |  |  | $ | 16,357 |  |  | $ | 1,007 |
The recorded investment in loans excludes accrued interest receivable and net loan origination fees, due to immateriality. The following presents by class, information related to the average recorded investment and interest income recognized on impaired loans for the three months ended June 30, 2014 and 2013.
|  | Three Months Ended June 30, 2014 |  | Three Months Ended June 30, 2013
|  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 155 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 2,532 |  |  | 20 |  |  | 204 |  |  | — |
Real estate construction and other land loans |  | 1,245 |  |  | — |  |  | 5,432 |  |  | — |
Commercial real estate |  | 632 |  |  | — |  |  | 156 |  |  | — |
Total real estate |  | 4,409 |  |  | 20 |  |  | 5,792 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,883 |  |  | — |  |  | 1,719 |  |  | — |
Consumer and installment |  | 23 |  |  | — |  |  | — |  |  | — |
Total consumer |  | 1,906 |  |  | — |  |  | 1,719 |  |  | — |
Total with no related allowance recorded |  | 6,470 |  |  | 20 |  |  | 7,511 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | — |  |  | — |  |  | 1,589 |  |  | 32 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 1,322 |  |  | 30 |
Real estate construction and other land loans |  | 3,832 |  |  | 68 |  |  | 5,695 |  |  | 85 |
Total real estate |  | 3,832 |  |  | 68 |  |  | 7,017 |  |  | 115 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 222 |  |  | — |  |  | 143 |  |  | — |
Total with an allowance recorded |  | 4,054 |  |  | 68 |  |  | 8,749 |  |  | 147 |
Total |  | $ | 10,524 |  |  | $ | 88 |  |  | $ | 16,260 |  |  | $ | 147 |
|  | Six Months Ended June 30, 2014 |  | Six Months Ended June 30, 2013
|  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 255 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total commercial |  | 255 |  |  | — |  |  | — |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 2,911 |  |  | 41 |  |  | 137 |  |  | — |
Real estate construction and other land loans |  | 1,349 |  |  | — |  |  | 5,488 |  |  | — |
Commercial real estate |  | 554 |  |  | — |  |  | 130 |  |  | — |
Total real estate |  | 4,814 |  |  | 41 |  |  | 5,755 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,917 |  |  | — |  |  | 1,692 |  |  | — |
Consumer and installment |  | 12 |  |  | — |  |  | — |  |  | — |
Total consumer |  | 1,929 |  |  | — |  |  | 1,692 |  |  | — |
Total with no related allowance recorded |  | 6,998 |  |  | 41 |  |  | 7,447 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 498 |  |  | — |  |  | 1,803 |  |  | 65 |
Total commercial |  | 498 |  |  | — |  |  | 1,803 |  |  | 65 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 55 |  |  | — |  |  | 1,402 |  |  | 30 |
Real estate construction and other land loans |  | 3,923 |  |  | 138 |  |  | 5,612 |  |  | 170 |
Total real estate |  | 3,978 |  |  | 138 |  |  | 7,014 |  |  | 200 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 224 |  |  | — |  |  | 146 |  |  | — |
Consumer and installment |  | 35 |  |  | — |  |  | — |  |  | — |
Total consumer |  | 259 |  |  | — |  |  | 146 |  |  | — |
Total with an allowance recorded |  | 4,735 |  |  | 138 |  |  | 8,963 |  |  | 265 |
Total |  | $ | 11,733 |  |  | $ | 179 |  |  | $ | 16,410 |  |  | $ | 265 |
Troubled Debt Restructurings | The following table presents loans by class modified as troubled debt restructurings that occurred during the six months ended June 30, 2014 (in thousands):
Troubled Debt Restructurings: |  | Number of Loans |  | Pre-Modification Outstanding Recorded Investment (1) |  | Principal Modification (2) |  | Post Modification Outstanding Recorded Investment (3) |  | Outstanding Recorded Investment
Equity loans and line of credit |  | 1 |  |  | 7 |  |  | — |  |  | 7 |  |  | 6 |
(1) | Amounts represent the recorded investment in loans before recognizing effects of the TDR, if any.
(2) | Principal Modification includes principal forgiveness at the time of modification, contingent principal forgiveness granted over the life of the loan based on borrower performance, and principal that has been legally separated and deferred to the end of the loan, with zero percent contractual interest rate.
(3) | Balance outstanding after principal modification, if any borrower reduction to recorded investment.
The following table presents loans by class modified as troubled debt restructurings that occurred during the three months ended June 30, 2014 (in thousands):
Troubled Debt Restructurings: |  | Number of Loans |  | Pre-Modification Outstanding Recorded Investment (1) |  | Principal Modification (2) |  | Post Modification Outstanding Recorded Investment (3) |  | Outstanding Recorded Investment
Equity loans and line of credit |  | 1 |  |  | 7 |  |  | — |  |  | 7 |  |  | 6 |
(1) | Amounts represent the recorded investment in loans before recognizing effects of the TDR, if any.
(2) | Principal Modification includes principal forgiveness at the time of modification, contingent principal forgiveness granted over the life of the loan based on borrower performance, and principal that has been legally separated and deferred to the end of the loan, with zero percent contractual interest rate.
(3) | Balance outstanding after principal modification, if any borrower reduction to recorded investment.

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