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Allowance for Loan and Lease Losses | 6 Months Ended
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Jun. 30, 2012
Allowance for Loan and Lease Losses | Note 12 – Allowance for Loan and Lease Losses The allowance for loan and lease losses, a contra-asset, is established through a provision for loan and lease losses. It is maintained at a level that is considered adequate to absorb probable losses on certain specifically identified loans, as well as probable incurred losses inherent in the remaining loan portfolio. Specifically identifiable and quantifiable losses are immediately charged off against the allowance; recoveries are generally recorded only when cash payments are received subsequent to the charge off. We employ a systematic methodology, consistent with FASB guidelines on loss contingencies and impaired loans, for determining the appropriate level of the allowance for loan and lease losses and adjusting it on at least a quarterly basis. Pursuant to that methodology, impaired loans and leases are individually analyzed and a criticized asset action plan is completed specifying the financial status of the borrower and, if applicable, the characteristics and condition of collateral and any associated liquidation plan. A specific loss allowance is created for each impaired loan, if necessary. The following tables disclose the unpaid principal balance, recorded investment (including accrued interest), average recorded investment, and interest income recognized for impaired loans on our books as of the dates indicated. Balances are shown by loan type, and are further broken out by those that required an allowance and those that did not, with the associated allowance disclosed for those that required such. Included in the valuation allowance for impaired loans shown in the tables below are specific reserves allocated to TDR’s, totaling $4.669 million at June 30, 2012 and $3.635 million at December 31, 2011.
Impaired Loans |  | June 30, 2012 |
(dollars in thousands, unaudited) |  | Unpaid Principal Balance(1) |  |  | Recorded Investment(2) |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized(3) |
With an Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | 352 |  |  | $ | 352 |  |  | $ | 46 |  |  | $ | 352 |  |  | $ | - |
Other Construction/Land |  |  | 13,520 |  |  |  | 10,674 |  |  |  | 1,702 |  |  |  | 10,694 |  |  |  | 169 |
1-4 Family - closed-end |  |  | 10,862 |  |  |  | 10,834 |  |  |  | 880 |  |  |  | 10,862 |  |  |  | 158 |
Equity Lines |  |  | 377 |  |  |  | 377 |  |  |  | 131 |  |  |  | 377 |  |  |  | 3 |
Multifamily residential |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial RE- owner occupied |  |  | 3,613 |  |  |  | 3,613 |  |  |  | 873 |  |  |  | 3,628 |  |  |  | 41 |
Commercial RE- non-owner occupied |  |  | 12,060 |  |  |  | 12,060 |  |  |  | 1,941 |  |  |  | 12,835 |  |  |  | 173 |
Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Real Estate |  |  | 40,784 |  |  |  | 37,910 |  |  |  | 5,573 |  |  |  | 38,748 |  |  |  | 544 |
Agriculture |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and Industrial |  |  | 2,137 |  |  |  | 2,137 |  |  |  | 498 |  |  |  | 2,199 |  |  |  | 22 |
Small Business Administration |  |  | 3,472 |  |  |  | 3,472 |  |  |  | 1,055 |  |  |  | 3,472 |  |  |  | 26 |
Direct finance leases |  |  | 322 |  |  |  | 322 |  |  |  | 159 |  |  |  | 322 |  |  |  | - |
Consumer loans |  |  | 3,425 |  |  |  | 3,425 |  |  |  | 386 |  |  |  | 3,473 |  |  |  | 69 |
|  |  | 50,140 |  |  |  | 47,266 |  |  |  | 7,671 |  |  |  | 48,214 |  |  |  | 661 |
With no Related Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | 4,350 |  |  | $ | 1,622 |  |  | $ | - |  |  | $ | 1,654 |  |  | $ | - |
Other Construction/Land |  |  | 785 |  |  |  | 501 |  |  |  | - |  |  |  | 625 |  |  |  | 7 |
1-4 Family - closed-end |  |  | 9,061 |  |  |  | 8,778 |  |  |  | - |  |  |  | 8,807 |  |  |  | 51 |
Equity Lines |  |  | 393 |  |  |  | 393 |  |  |  | - |  |  |  | 398 |  |  |  | 1 |
Multifamily residential |  |  | 2,389 |  |  |  | 1,780 |  |  |  | - |  |  |  | 1,780 |  |  |  | - |
Commercial RE- owner occupied |  |  | 6,141 |  |  |  | 5,685 |  |  |  | - |  |  |  | 6,107 |  |  |  | 60 |
Commercial RE- non-owner occupied |  |  | 12,052 |  |  |  | 11,901 |  |  |  | - |  |  |  | 11,938 |  |  |  | 333 |
Farmland |  |  | 1,953 |  |  |  | 1,953 |  |  |  | - |  |  |  | 1,963 |  |  |  | - |
Total Real Estate |  |  | 37,124 |  |  |  | 32,613 |  |  |  | - |  |  |  | 33,272 |  |  |  | 452 |
Agriculture |  |  | 1,676 |  |  |  | 1,676 |  |  |  | - |  |  |  | 1,662 |  |  |  | - |
Commercial and Industrial |  |  | 702 |  |  |  | 668 |  |  |  | - |  |  |  | 679 |  |  |  | 1 |
Small Business Administration |  |  | 227 |  |  |  | 227 |  |  |  | - |  |  |  | 227 |  |  |  | - |
Direct finance leases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer loans |  |  | 753 |  |  |  | 753 |  |  |  | - |  |  |  | 773 |  |  |  | 15 |
|  |  | 40,482 |  |  |  | 35,937 |  |  |  | - |  |  |  | 36,613 |  |  |  | 468 |
Total |  | $ | 90,622 |  |  | $ | 83,203 |  |  | $ | 7,671 |  |  | $ | 84,827 |  |  | $ | 1,129 |
(1)Contractual principal balance due from customer.
(2)Principal balance on Company's books, less any direct charge offs.
(3)Interest income is recognized on performing balances on a regular accrual basis.
|  | December 31, 2011 |
|  | Unpaid Principal Balance(1) |  |  | Recorded Investment(2) |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized(3) |
With an Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | 188 |  |  | $ | 188 |  |  | $ | 13 |  |  | $ | 188 |  |  | $ | - |
Other Construction/Land |  |  | 3,477 |  |  |  | 2,906 |  |  |  | 735 |  |  |  | 2,925 |  |  |  | 89 |
1-4 Family - closed-end |  |  | 8,086 |  |  |  | 8,057 |  |  |  | 821 |  |  |  | 8,071 |  |  |  | 222 |
Equity Lines |  |  | 1,072 |  |  |  | 1,072 |  |  |  | 243 |  |  |  | 1,069 |  |  |  | - |
Multifamily residential |  |  | 2,941 |  |  |  | 2,941 |  |  |  | 850 |  |  |  | 2,950 |  |  |  | - |
Commercial RE- owner occupied |  |  | 3,628 |  |  |  | 3,628 |  |  |  | 834 |  |  |  | 3,645 |  |  |  | 24 |
Commercial RE- non-owner occupied |  |  | 17,454 |  |  |  | 17,454 |  |  |  | 1,733 |  |  |  | 17,842 |  |  |  | 274 |
Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Real Estate |  |  | 36,846 |  |  |  | 36,246 |  |  |  | 5,229 |  |  |  | 36,690 |  |  |  | 609 |
Agriculture |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and Industrial |  |  | 4,135 |  |  |  | 4,106 |  |  |  | 1,481 |  |  |  | 4,197 |  |  |  | 24 |
Small Business Administration |  |  | 3,902 |  |  |  | 3,903 |  |  |  | 1,212 |  |  |  | 3,903 |  |  |  | 2 |
Direct finance leases |  |  | 591 |  |  |  | 591 |  |  |  | 291 |  |  |  | 591 |  |  |  | - |
Consumer loans |  |  | 3,896 |  |  |  | 3,858 |  |  |  | 541 |  |  |  | 3,920 |  |  |  | 56 |
|  |  | 49,370 |  |  |  | 48,704 |  |  |  | 8,754 |  |  |  | 49,301 |  |  |  | 691 |
With no Related Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | 4,784 |  |  | $ | 2,056 |  |  | $ | - |  |  | $ | 2,069 |  |  | $ | - |
Other Construction/Land |  |  | 11,740 |  |  |  | 9,081 |  |  |  | - |  |  |  | 9,326 |  |  |  | 193 |
1-4 Family - closed-end |  |  | 12,467 |  |  |  | 12,203 |  |  |  | - |  |  |  | 12,250 |  |  |  | 101 |
Equity Lines |  |  | 307 |  |  |  | 307 |  |  |  | - |  |  |  | 318 |  |  |  | - |
Multifamily residential |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial RE- owner occupied |  |  | 6,049 |  |  |  | 6,030 |  |  |  | - |  |  |  | 6,136 |  |  |  | 17 |
Commercial RE- non-owner occupied |  |  | 11,818 |  |  |  | 11,666 |  |  |  | - |  |  |  | 12,033 |  |  |  | 190 |
Farmland |  |  | 7,468 |  |  |  | 6,919 |  |  |  | - |  |  |  | 6,956 |  |  |  | - |
Total Real Estate |  |  | 54,633 |  |  |  | 48,262 |  |  |  | - |  |  |  | 49,088 |  |  |  | 501 |
Agriculture |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial and Industrial |  |  | 916 |  |  |  | 915 |  |  |  | - |  |  |  | 965 |  |  |  | 11 |
Small Business Administration |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Direct finance leases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Consumer loans |  |  | 448 |  |  |  | 448 |  |  |  | - |  |  |  | 462 |  |  |  | 11 |
|  |  | 55,997 |  |  |  | 49,625 |  |  |  | - |  |  |  | 50,515 |  |  |  | 523 |
Total |  | $ | 105,367 |  |  | $ | 98,329 |  |  | $ | 8,754 |  |  | $ | 99,816 |  |  | $ | 1,214 |
(1)Contractual principal balance due from customer.
(2)Principal balance on Company's books, less any direct charge offs.
(3)Interest income is recognized on performing balances on a regular accrual basis.
Similar but condensed information as of the dates noted is provided in the following table:
Impaired Loans
(dollars in thousands, unaudited)
|  | June 30, 2012 |  |  | December 31, 2011 |
Impaired loans without a valuation allowance |  | $ | 35,937 |  |  | $ | 49,625 |
Impaired loans with a valuation allowance |  |  | 47,266 |  |  |  | 48,704 |
Total impaired loans (1) |  | $ | 83,203 |  |  | $ | 98,329 |
Valuation allowance related to impaired loans |  | $ | 7,671 |  |  | $ | 8,754 |
Total non-accrual loans |  | $ | 36,715 |  |  | $ | 56,110 |
Total loans past-due ninety days or more and still accruing |  | $ | - |  |  | $ | 48 |
(1) Principal balance on Company's books less any direct charge-off
The specific loss allowance for an impaired loan represents the difference between the face value of the loan and either its current appraised value less estimated disposition costs, or its net present value as determined by a discounted cash flow analysis. The discounted cash flow approach is used to measure impairment on loans for which it is anticipated that repayment will be provided from cash flows other than those generated solely by the disposition or operation of underlying collateral. Any change in impairment attributable to the passage of time is accommodated by adjusting the loss allowance accordingly. For loans where repayment is expected to be provided by the disposition or operation of the underlying collateral, impairment is measured using the fair value of the collateral. If the collateral value, net of the expected costs of disposition where applicable, is less than the loan balance, then a specific loss reserve is established for the shortfall in collateral coverage. If the discounted collateral value is greater than or equal to the loan balance, no specific loss reserve is established. At the time a collateral-dependent loan is designated as nonperforming, a new appraisal is ordered and typically received within 30 to 60 days if a recent appraisal was not already available. We generally use external appraisals to determine the fair value of the underlying collateral for nonperforming real estate loans, although the Company’s licensed staff appraisers may update older appraisals based on current market conditions and property value trends. Until an updated appraisal is received, the Company uses the existing appraisal to determine the amount of the specific loss allowance that may be required, and adjusts the specific loss allowance, as necessary, once a new appraisal is received. Updated appraisals are generally ordered at least annually for collateral-dependent loans that remain impaired. Current appraisals were available for 76% of the Company’s impaired real estate loan balances at June 30, 2012. Furthermore, the Company analyzes collateral-dependent loans on at least a quarterly basis, to determine if any portion of the recorded investment in such loans can be identified as uncollectible and would therefore constitute a confirmed loss. All amounts deemed to be uncollectible are promptly charged off against the Company’s allowance for loan and lease losses, with the loan then carried at the fair value of the collateral, as appraised, less estimated costs of disposition if applicable. Once a charge-off or write-down is recorded, it will not be restored to the loan balance on the Company’s accounting books. Our methodology also provides that a “general” allowance be established for probable incurred losses inherent in loans and leases that are not impaired. Unimpaired loan balances are segregated by credit quality, and are then evaluated in pools with common characteristics. At the present time, pools are based on the same segmentation of loan types presented in our regulatory filings. While this methodology utilizes historical loss data and other measurable information, the classification of loans and the establishment of the allowance for loan and lease losses are both to some extent based on management’s judgment and experience. Our methodology incorporates a variety of risk considerations, both quantitative and qualitative, in establishing an allowance for loan and lease losses that management believes is appropriate at each reporting date. Quantitative information includes our historical loss experience, delinquency and charge-off trends, and current collateral values. Qualitative factors include the general economic environment in our markets and, in particular, the state of the agricultural industry and other key industries in the Central San Joaquin Valley. Lending policies and procedures (including underwriting standards), the experience and abilities of lending staff, the quality of loan review, credit concentrations (by geography, loan type, industry and collateral type), the rate of loan portfolio growth, and changes in legal or regulatory requirements are additional factors that are considered. The total general reserve established for probable incurred losses on unimpaired loans was $6.2 million at June 30, 2012. During the six months ended June 30, 2012 we adjusted certain qualitative factors used in determining our allowance for loan and lease losses pursuant to our assessment that default risk in non-impaired loans is declining, but there were no material changes made to the methodology used to determine our allowance for loan and lease losses. As we add new products and expand our geographic coverage, and as the economic environment changes, we expect to continue to enhance our methodology to keep pace with the size and complexity of the loan and lease portfolio and respond to pressures created by external forces. We engage outside firms on a regular basis to assess our methodology and perform independent credit reviews of our loan and lease portfolio. In addition, the Company’s external auditors, the FDIC, and the California DFI review the allowance for loan and lease losses as an integral part of their audit and examination processes. Management believes that the current methodology is appropriate given our size and level of complexity. The tables that follow detail the activity in the allowance for loan and lease losses for the periods noted:
Allowance for Credit Losses and Recorded Investment in Financing Receivables
(dollars in thousands, unaudited) |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the Three Months-Ended June 30, 2012 |
|  | Real Estate |  |  | Agricultural Products |  |  | Commercial and Industrial |  |  | Small Business Administration |  |  | Direct Finance Leases |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 9,900 |  |  | $ | 18 |  |  | $ | 3,703 |  |  | $ | 1,397 |  |  | $ | 174 |  |  | $ | 2,216 |  |  | $ | 17,408 |
Charge-offs |  |  | (4,446 | ) |  |  | - |  |  |  | (1,449 | ) |  |  | (332 | ) |  |  | - |  |  |  | (722 | ) |  |  | (6,949 | )
Recoveries |  |  | 57 |  |  |  | - |  |  |  | 67 |  |  |  | 47 |  |  |  | - |  |  |  | 73 |  |  |  | 244 |
Provision |  |  | 2,415 |  |  |  | - |  |  |  | 598 |  |  |  | 53 |  |  |  | 38 |  |  |  | 56 |  |  |  | 3,160 |
Ending Balance |  | $ | 7,926 |  |  | $ | 18 |  |  | $ | 2,919 |  |  | $ | 1,165 |  |  | $ | 212 |  |  | $ | 1,623 |  |  | $ | 13,863 |
|  | For the Six Months-Ended June 30, 2012 |
|  | Real Estate |  |  | Agricultural Products |  |  | Commercial and Industrial |  |  | Small Business Administration |  |  | Direct Finance Leases |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 8,260 |  |  | $ | 19 |  |  | $ | 4,638 |  |  | $ | 1,447 |  |  | $ | 311 |  |  | $ | 2,608 |  |  | $ | 17,283 |
Charge-offs |  |  | (5,400 | ) |  |  | - |  |  |  | (2,540 | ) |  |  | (418 | ) |  |  | (198 | ) |  |  | (1,347 | ) |  |  | (9,903 | )
Recoveries |  |  | 188 |  |  |  | - |  |  |  | 192 |  |  |  | 47 |  |  |  | - |  |  |  | 146 |  |  |  | 573 |
Provision |  |  | 4,878 |  |  |  | (1 | ) |  |  | 629 |  |  |  | 89 |  |  |  | 99 |  |  |  | 216 |  |  |  | 5,910 |
Ending Balance |  | $ | 7,926 |  |  | $ | 18 |  |  | $ | 2,919 |  |  | $ | 1,165 |  |  | $ | 212 |  |  | $ | 1,623 |  |  | $ | 13,863 |
Reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific |  | $ | 5,573 |  |  | $ | - |  |  | $ | 498 |  |  | $ | 1,055 |  |  | $ | 159 |  |  | $ | 386 |  |  | $ | 7,671 |
General |  |  | 2,353 |  |  |  | 18 |  |  |  | 2,421 |  |  |  | 110 |  |  |  | 53 |  |  |  | 1,237 |  |  |  | 6,192 |
Ending Balance |  | $ | 7,926 |  |  | $ | 18 |  |  | $ | 2,919 |  |  | $ | 1,165 |  |  | $ | 212 |  |  | $ | 1,623 |  |  | $ | 13,863 |
Loans evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 70,523 |  |  | $ | 1,676 |  |  | $ | 2,805 |  |  | $ | 3,699 |  |  | $ | 322 |  |  | $ | 4,178 |  |  | $ | 83,203 |
Collectively |  |  | 483,969 |  |  |  | 17,556 |  |  |  | 183,361 |  |  |  | 16,968 |  |  |  | 4,922 |  |  |  | 27,621 |  |  |  | 734,397 |
Ending Balance |  | $ | 554,492 |  |  | $ | 19,232 |  |  | $ | 186,166 |  |  | $ | 20,667 |  |  | $ | 5,244 |  |  | $ | 31,799 |  |  | $ | 817,600 |
|  | For the Year Ended December 31, 2011 |
|  | Real Estate |  |  | Agricultural Products |  |  | Commercial and Industrial |  |  | Small Business Administration |  |  | Direct Finance Leases |  |  | Consumer |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 10,143 |  |  | $ | 62 |  |  | $ | 6,379 |  |  | $ | 1,274 |  |  | $ | 284 |  |  | $ | 2,996 |  |  | $ | 21,138 |
Charge-offs |  |  | (10,596 | ) |  |  | - |  |  |  | (3,407 | ) |  |  | (148 | ) |  |  | (82 | ) |  |  | (2,754 | ) |  |  | (16,987 | )
Recoveries |  |  | 418 |  |  |  | - |  |  |  | 323 |  |  |  | 71 |  |  |  | 57 |  |  |  | 263 |  |  |  | 1,132 |
Provision |  |  | 8,295 |  |  |  | (43 | ) |  |  | 1,343 |  |  |  | 250 |  |  |  | 52 |  |  |  | 2,103 |  |  |  | 12,000 |
Ending Balance |  | $ | 8,260 |  |  | $ | 19 |  |  | $ | 4,638 |  |  | $ | 1,447 |  |  | $ | 311 |  |  | $ | 2,608 |  |  | $ | 17,283 |
Reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific |  | $ | 5,229 |  |  | $ | - |  |  | $ | 1,481 |  |  | $ | 1,212 |  |  | $ | 291 |  |  | $ | 541 |  |  | $ | 8,754 |
General |  |  | 3,031 |  |  |  | 19 |  |  |  | 3,157 |  |  |  | 235 |  |  |  | 20 |  |  |  | 2,067 |  |  |  | 8,529 |
Ending Balance |  | $ | 8,260 |  |  | $ | 19 |  |  | $ | 4,638 |  |  | $ | 1,447 |  |  | $ | 311 |  |  | $ | 2,608 |  |  | $ | 17,283 |
Loans evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 84,508 |  |  | $ | - |  |  | $ | 5,021 |  |  | $ | 3,903 |  |  | $ | 591 |  |  | $ | 4,306 |  |  | $ | 98,329 |
Collectively |  |  | 492,724 |  |  |  | 17,078 |  |  |  | 94,387 |  |  |  | 17,103 |  |  |  | 6,152 |  |  |  | 31,818 |  |  |  | 659,262 |
Ending Balance |  | $ | 577,232 |  |  | $ | 17,078 |  |  | $ | 99,408 |  |  | $ | 21,006 |  |  | $ | 6,743 |  |  | $ | 36,124 |  |  | $ | 757,591

X
- Definition The allowance for loan and lease losses represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio as of the balance sheet date. For banks, include currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate. + References No definition available. + Details
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