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Loans and Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2017

Receivables [Abstract]

Summary of Balance and Activity Related to Allowance for Loan Losses for Held for Investment Loans and the Recorded Investments in Loans and Impairment method by Portfolio Segment

The following tables present the balance and activity related to the allowance for loan losses for held for investment loans by type for the periods presented.

		Three Months Ended September 30,
		2017																2016
(dollars in thousands)		Real Estate				Commercial				Unallocated				Total				Real Estate				Commercial				Unallocated				Total
Beginning balance		$	6,433			$	3,384			$	810			$	10,627			$	9,455			$	2,694			$	—			$	12,149
Additions (reductions) to the allowance    charged to expense			1,239				(115	)			(424	)			700				820				430				—				1,250
Recoveries on loans charged-off			—				93				—				93				—				—				—				—
Less loans charged-off			—				—				—				—				—				—				—				—
Ending balance		$	7,672			$	3,362			$	386			$	11,420			$	10,275			$	3,124			$	—			$	13,399

		Nine Months Ended September 30,
		2017																2016
(dollars in thousands)		Real Estate				Commercial				Unallocated				Total				Real Estate				Commercial				Unallocated				Total
Beginning balance		$	8,111			$	6,051			$	—			$	14,162			$	5,788			$	4,235			$	—			$	10,023
Additions (reductions) to the allowance    charged to expense			(439	)			(3,435	)			386				(3,488	)			4,487				(888	)			—				3,599
Recoveries on loans charged-off			—				746				—				746				—				—				—				—
Less loans charged-off			—				—				—				—				—				(223	)			—				(223	)
Ending balance		$	7,672			$	3,362			$	386			$	11,420			$	10,275			$	3,124			$	—			$	13,399

The following table presents the recorded investment in loans and impairment method as of and for the nine months ended September 30, 2017 and September 30, 2016, and the activity in the allowance for loan losses for the year ended December 31, 2016, by portfolio segment:

(dollars in thousands)
As of  September 30, 2017		Real Estate				Commercial				Unallocated				Total
Reserves:
Specific		$	—			$	—			$	—			$	—
General			7,672				3,362				386				11,420
Loans acquired with deteriorated credit quality			—				—				—				—
		$	7,672			$	3,362			$	386			$	11,420
Loans evaluated for impairment:
Individually		$	2,580			$	1,370			$	—			$	3,950
Collectively			819,654				372,602				—				1,192,256
Loans acquired with deteriorated credit quality			316				—				—				316
		$	822,550			$	373,972			$	—			$	1,196,522

As of December 31, 2016		Real Estate				Commercial				Unallocated				Total
Allowance for loan losses:
Beginning of year		$	5,788			$	4,235			$	—			$	10,023
Provisions			2,323				2,651				—				4,974
Charge-offs			—				(835	)			—				(835	)
Recoveries			—				—				—				—
		$	8,111			$	6,051			$	—			$	14,162
Reserves:
Specific		$	—			$	1,782			$	—			$	1,782
General			8,111				4,269				—				12,380
Loans acquired with deteriorated credit quality			—				—				—				—
		$	8,111			$	6,051			$	—			$	14,162
Loans evaluated for impairment:
Individually		$	2,556			$	3,577			$	—			$	6,133
Collectively			744,349				359,234				—				1,103,583
Loans acquired with deteriorated credit quality			730				—				—				730
		$	747,635			$	362,811			$	—			$	1,110,446

Summary of Risk Category of Loans by Class of Loans

The risk category of loans by class of loans was as follows at September 30, 2017 and December 31, 2016:

(dollars in thousands)						Special
September 30, 2017		Pass				Mention				Substandard				Impaired				Total
Real estate:
Construction and land development		$	94,004			$	—			$	—			$	293			$	94,297
Commercial real estate			444,108				4,517				40,174				2,287				491,086
Single-family residential mortgages			237,167				—				—				—				237,167
Commercial:
Other			222,743				960				971				1,293				225,967
SBA			143,507				1,819				2,602				77				148,005
		$	1,141,529			$	7,296			$	43,747			$	3,950			$	1,196,522
December 31, 2016
Real estate:
Construction and land development		$	87,174			$	1,932			$	—			$	303			$	89,409
Commercial real estate			475,499				4,562				19,484				2,253				501,798
Single-family residential mortgages			136,206				13,950				6,272				—				156,428
Commercial:
Other			194,227				—				9,616				—				203,843
SBA			151,066				1,934				2,391				3,577				158,968
		$	1,044,172			$	22,378			$	37,763			$	6,133			$	1,110,446

Summary of Recorded Investment in Non-Accrual Loans by Class of Loans

The following table presents the recorded investment in non-accrual loans by class of loans.  There were no loans past due 90 days and still on accrual at September 30, 2017 and December 31, 2016:

		September 30				December 31,
(dollars in thousands)		2017				2016
Commercial:
SBA		$	77			$	3,577

Summary of Aging Recorded Investment Past-due Loans

The following table presents the aging of the recorded investment in past-due loans at September 30, 2017 and December 31, 2016 by class of loans:

		30-59				60-89				Greater Than
(dollars in thousands)		Days				Days				89 Days				Total				Loans Not
September 30, 2017		Past Due				Past Due				Past Due				Past Due				Past Due				Total
Real estate:
Construction and land development		$	—			$	—			$	—			$	—			$	94,297			$	94,297
Commercial real estate			—				—				—				—				491,086				491,086
Single-family residential mortgages			531				—				—				531				236,636				237,167
Commercial:															—
Other			213				—				—				213				225,754				225,967
SBA			254				1,434				—				1,688				146,317				148,005
		$	998			$	1,434			$	—			$	2,432			$	1,194,090			$	1,196,522
December 31, 2016
Real estate:
Construction and land development		$	—			$	—			$	—			$	—			$	89,409			$	89,409
Commercial real estate			—				—				—				—				501,798				501,798
Single-family residential mortgages			—				—				—				—				156,428				156,428
Commercial:
Other			343				—				—				343				203,500				203,843
SBA			—				—				3,577				3,577				155,391				158,968
		$	343			$	—			$	3,577			$	3,920			$	1,106,526			$	1,110,446

Summary of Individually Impaired Loans Presented by Class of Loans

Information relating to individually impaired loans presented by class of loans was as follows at September 30, 2017 and December 31, 2016:

		Unpaid
(dollars in thousands)		Principal				Recorded				Average				Interest				Related
September 30, 2017		Balance				Investment				Balance				Income				Allowance
With no related allowance recorded
Construction and land development		$	293			$	293			$	298			$	16			$	—
Commercial real estate			2,287				2,287				2,270				253				—
Commercial - SBA			1,370				1,370				685				79				—
Total		$	3,950			$	3,950			$	3,253			$	348			$	—
December 31, 2016
With no related allowance recorded
Construction and land development		$	303			$	303			$	309			$	21			$	—
Commercial real estate			2,253				2,253				1,710				280				—
Commercial - SBA			18				18				93				—				—
Subtotal			2,574				2,574				2,112				301				—
With an allowance recorded
Commercial - SBA			3,559				3,559				3,559				—				1,782
Total		$	6,133			$	6,133			$	5,671			$	301			$	1,782

Summary of Loans Class Modified as TDRs

   The following table presents loans by class modified as TDRs that occurred during the nine months ended September 30, 2017 and the year ended December 31, 2016;

Pre-

Post-

Modification

Modification

(dollars in thousands)

Number of

Recorded

Recorded

September 30, 2017

Loans

Investment

Investment

Commercial

1

$

1,293

$

1,293

Pre-

Post-

Modification

Modification

(dollars in thousands)

Number of

Recorded

Recorded

December 31, 2016

Loans

Investment

Investment

Commercial real estate

1

$

1,047

$

1,047

Summary of Outstanding Balance and Carrying Amount of Purchased Credit-impaired Loans

The outstanding balance and carrying amount of purchased credit-impaired loans at September 30, 2017 and December 31, 2016 were as follows:

		September 30,				December 31,
(dollars in thousands)		2017				2016
Outstanding balance		$	324			$	878
Carrying amount		$	316			$	730

Summary of Activity in Accretable Yield on Purchased Credit-impaired Loans

Below is a summary of activity in the accretable yield on purchased credit-impaired loans for the nine months ended September 30, 2017 and for the year ended December 31, 2016:

		September 30,				December 31,
(dollars in thousands)		2017				2016
Beginning balance		$	142			$	349
Restructuring as TDR			—				(22	)
Accretion of income			(134	)			(185	)
Ending balance		$	8			$	142

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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