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Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2012
Allowance for Loan and Lease Losses, Provision for Loss, Net [Abstract] |
Allowance for loan losses by class of financing receivable and allowance | The Company provides for loan losses through the establishment of an allowance for loan losses which represents an estimated reserve for existing losses in the loan portfolio. A systematic methodology is used for determining the allowance that includes a quarterly review process, risk rating changes, and adjustments to the allowance. The loan portfolio is classified in eight segments and credit risk is evaluated separately in each segment. The appropriate level of the allowance is evaluated continually based on a review of significant loans, with a particular emphasis on nonaccruing, past due, and other loans that may require special attention. Other factors include general conditions in local and national economies; loan portfolio composition and asset quality indicators; and internal factors such as changes in underwriting policies, credit administration practices, experience, ability and depth of lending management, among others. The allowance consists of four elements: (1) specific reserves for loans evaluated individually for impairment; (2) general reserves for each portfolio segment based on historical loan loss experience, (3) qualitative reserves judgmentally adjusted for local and national economic conditions, concentrations, portfolio composition, volume and severity of delinquencies and nonaccrual loans, trends of criticized and classified loans, changes in credit policies, and underwriting standards, credit administration practices, and other factors as applicable for each portfolio segment; and (4) unallocated reserves. All outstanding loans are considered in evaluating the appropriateness of the allowance. A breakdown of the allowance for loan losses as of September 30, 2012, December 31, 2011, and September 30, 2011, by class of financing receivable and allowance element, is presented in the following tables:
As of September 30, 2012 |  | Specific Reserves on Loans Evaluated Individually for Impairment |  |  | General Reserves on Loans Based on Historical Loss Experience |  |  | Reserves for Qualitative Factors |  |  | Unallocated Reserves |  |  | Total Reserves |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | $ | 1,416,000 |  |  | $ | 2,479,000 |  |  | $ | 1,800,000 |  |  | $ | - |  |  | $ | 5,695,000 |
Construction |  |  | 696,000 |  |  |  | 210,000 |  |  |  | 153,000 |  |  |  | - |  |  |  | 1,059,000 |
Other |  |  | 1,240,000 |  |  |  | 807,000 |  |  |  | 585,000 |  |  |  | - |  |  |  | 2,632,000 |
Municipal |  |  | - |  |  |  | - |  |  |  | 18,000 |  |  |  | - |  |  |  | 18,000 |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term |  |  | 1,494,000 |  |  |  | 293,000 |  |  |  | 436,000 |  |  |  | - |  |  |  | 2,223,000 |
Construction |  |  | - |  |  |  | 5,000 |  |  |  | 9,000 |  |  |  | - |  |  |  | 14,000 |
Home equity line of credit |  |  | 215,000 |  |  |  | 238,000 |  |  |  | 337,000 |  |  |  | - |  |  |  | 790,000 |
Consumer |  |  | 1,000 |  |  |  | 317,000 |  |  |  | 230,000 |  |  |  | - |  |  |  | 548,000 |
Unallocated |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,760,000 |  |  |  | 1,760,000 |
|  | $ | 5,062,000 |  |  | $ | 4,349,000 |  |  | $ | 3,568,000 |  |  | $ | 1,760,000 |  |  | $ | 14,739,000 |
As of December 31, 2011 |  | Specific Reserves on Loans Evaluated Individually for Impairment |  |  | General Reserves on Loans Based on Historical Loss Experience |  |  | Reserves for Qualitative Factors |  |  | Unallocated Reserves |  |  | Total Reserves |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | $ | 808,000 |  |  | $ | 2,578,000 |  |  | $ | 2,273,000 |  |  | $ | - |  |  | $ | 5,659,000 |
Construction |  |  | 33,000 |  |  |  | 332,000 |  |  |  | 293,000 |  |  |  | - |  |  |  | 658,000 |
Other |  |  | 402,000 |  |  |  | 883,000 |  |  |  | 778,000 |  |  |  | - |  |  |  | 2,063,000 |
Municipal |  |  | - |  |  |  | - |  |  |  | 19,000 |  |  |  | - |  |  |  | 19,000 |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term |  |  | 478,000 |  |  |  | 222,000 |  |  |  | 459,000 |  |  |  | - |  |  |  | 1,159,000 |
Construction |  |  | 235,000 |  |  |  | 6,000 |  |  |  | 14,000 |  |  |  | - |  |  |  | 255,000 |
Home equity line of credit |  |  | 91,000 |  |  |  | 149,000 |  |  |  | 355,000 |  |  |  | - |  |  |  | 595,000 |
Consumer |  |  | 11,000 |  |  |  | 331,000 |  |  |  | 242,000 |  |  |  | - |  |  |  | 584,000 |
Unallocated |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,008,000 |  |  |  | 2,008,000 |
|  | $ | 2,058,000 |  |  | $ | 4,501,000 |  |  | $ | 4,433,000 |  |  | $ | 2,008,000 |  |  | $ | 13,000,000 |
As of September 30, 2011 |  | Specific Reserves on Loans Evaluated Individually for Impairment |  |  | General Reserves on Loans Based on Historical Loss Experience |  |  | Reserves for Qualitative Factors |  |  | Unallocated Reserves |  |  | Total Reserves |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  | $ | 636,000 |  |  | $ | 2,547,000 |  |  | $ | 4,273,000 |  |  | $ | - |  |  | $ | 7,456,000 |
Construction |  |  | - |  |  |  | 300,000 |  |  |  | 504,000 |  |  |  | - |  |  |  | 804,000 |
Other |  |  | 352,000 |  |  |  | 952,000 |  |  |  | 1,597,000 |  |  |  | - |  |  |  | 2,901,000 |
Municipal |  |  | - |  |  |  | - |  |  |  | 19,000 |  |  |  | - |  |  |  | 19,000 |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term |  |  | 398,000 |  |  |  | 553,000 |  |  |  | 493,000 |  |  |  | - |  |  |  | 1,444,000 |
Construction |  |  | 82,000 |  |  |  | 20,000 |  |  |  | 18,000 |  |  |  | - |  |  |  | 120,000 |
Home equity line of credit |  |  | 95,000 |  |  |  | 130,000 |  |  |  | 349,000 |  |  |  | - |  |  |  | 574,000 |
Consumer |  |  | 64,000 |  |  |  | 313,000 |  |  |  | 238,000 |  |  |  | - |  |  |  | 615,000 |
Unallocated |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,386,000 |  |  |  | 1,386,000 |
|  | $ | 1,627,000 |  |  | $ | 4,815,000 |  |  | $ | 7,491,000 |  |  | $ | 1,386,000 |  |  | $ | 15,319,000 |
Summary of Risk Ratings for Loans | The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of September 30, 2012:
|  | Commercial Real Estate |  |  | Commercial Construction |  |  | Commercial Other |  |  | Municipal Loans |  |  | All Risk- Rated Loans |
1 Strong |  | $ | 20,000 |  |  | $ | - |  |  | $ | 279,000 |  |  | $ | 1,775,000 |  |  | $ | 2,074,000 |
2 Above Average |  |  | 18,918,000 |  |  |  | 699,000 |  |  |  | 5,426,000 |  |  |  | 8,651,000 |  |  |  | 33,694,000 |
3 Satisfactory |  |  | 36,580,000 |  |  |  | 643,000 |  |  |  | 13,497,000 |  |  |  | 3,523,000 |  |  |  | 54,243,000 |
4 Average |  |  | 105,150,000 |  |  |  | 10,670,000 |  |  |  | 30,688,000 |  |  |  | 2,499,000 |  |  |  | 149,007,000 |
5 Watch |  |  | 39,494,000 |  |  |  | 1,812,000 |  |  |  | 19,100,000 |  |  |  | - |  |  |  | 60,406,000 |
6 OAEM |  |  | 21,530,000 |  |  |  | 1,227,000 |  |  |  | 3,731,000 |  |  |  | - |  |  |  | 26,488,000 |
7 Substandard |  |  | 34,359,000 |  |  |  | 6,854,000 |  |  |  | 10,916,000 |  |  |  | - |  |  |  | 52,129,000 |
8 Doubtful |  |  | 480,000 |  |  |  | - |  |  |  | 66,000 |  |  |  | - |  |  |  | 546,000 |
Total |  | $ | 256,531,000 |  |  | $ | 21,905,000 |  |  | $ | 83,703,000 |  |  | $ | 16,448,000 |  |  | $ | 378,587,000 |
The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of December 31, 2011:
|  | Commercial Real Estate |  |  | Commercial Construction |  |  | Commercial Other |  |  | Municipal Loans |  |  | All Risk- Rated Loans |
1 Strong |  | $ | 23,000 |  |  | $ | - |  |  | $ | 465,000 |  |  | $ | 2,158,000 |  |  | $ | 2,646,000 |
2 Above Average |  |  | 21,334,000 |  |  |  | - |  |  |  | 4,229,000 |  |  |  | 7,509,000 |  |  |  | 33,072,000 |
3 Satisfactory |  |  | 33,119,000 |  |  |  | 1,365,000 |  |  |  | 10,981,000 |  |  |  | 3,861,000 |  |  |  | 49,326,000 |
4 Average |  |  | 106,171,000 |  |  |  | 17,125,000 |  |  |  | 31,600,000 |  |  |  | 2,693,000 |  |  |  | 157,589,000 |
5 Watch |  |  | 44,215,000 |  |  |  | 3,287,000 |  |  |  | 17,893,000 |  |  |  | - |  |  |  | 65,395,000 |
6 OAEM |  |  | 18,309,000 |  |  |  | 2,320,000 |  |  |  | 5,303,000 |  |  |  | - |  |  |  | 25,932,000 |
7 Substandard |  |  | 31,575,000 |  |  |  | 7,323,000 |  |  |  | 16,362,000 |  |  |  | - |  |  |  | 55,260,000 |
8 Doubtful |  |  | 678,000 |  |  |  | 1,154,000 |  |  |  | 149,000 |  |  |  | - |  |  |  | 1,981,000 |
Total |  | $ | 255,424,000 |  |  | $ | 32,574,000 |  |  | $ | 86,982,000 |  |  | $ | 16,221,000 |  |  | $ | 391,201,000 |
The following table summarizes the risk ratings for the Company's commercial real estate, commercial construction, commercial other, and municipal loans as of September 30, 2011:
|  | Commercial Real Estate |  |  | Commercial Construction |  |  | Commercial Other |  |  | Municipal Loans |  |  | All Risk- Rated Loans |
1 Strong |  | $ | 28,000 |  |  | $ | - |  |  | $ | 351,000 |  |  | $ | 2,214,000 |  |  | $ | 2,593,000 |
2 Above Average |  |  | 20,546,000 |  |  |  | 10,000 |  |  |  | 3,444,000 |  |  |  | 10,930,000 |  |  |  | 34,930,000 |
3 Satisfactory |  |  | 36,693,000 |  |  |  | 1,665,000 |  |  |  | 14,408,000 |  |  |  | 3,896,000 |  |  |  | 56,662,000 |
4 Average |  |  | 113,350,000 |  |  |  | 14,564,000 |  |  |  | 35,808,000 |  |  |  | 2,813,000 |  |  |  | 166,535,000 |
5 Watch |  |  | 40,518,000 |  |  |  | 5,222,000 |  |  |  | 15,235,000 |  |  |  | - |  |  |  | 60,975,000 |
6 OAEM |  |  | 14,964,000 |  |  |  | 4,007,000 |  |  |  | 4,522,000 |  |  |  | - |  |  |  | 23,493,000 |
7 Substandard |  |  | 31,811,000 |  |  |  | 4,877,000 |  |  |  | 22,271,000 |  |  |  | - |  |  |  | 58,959,000 |
8 Doubtful |  |  | - |  |  |  | - |  |  |  | 6,000 |  |  |  | - |  |  |  | 6,000 |
Total |  | $ | 257,910,000 |  |  | $ | 30,345,000 |  |  | $ | 96,045,000 |  |  | $ | 19,853,000 |  |  | $ | 404,153,000 |
Allowance for Loan Losses Transactions | The following table presents allowance for loan losses activity by class for the nine-months and quarter ended September 30, 2012, and allowance for loan loss balances by class and related loan balances by class as of September 30, 2012:
|  | Commercial |  |  | Municipal |  |  | Residential |  |  | Home Equity |  |  | Consumer |  |  | Unallocated |  |  | Total |
|  | Real Estate |  |  | Construction |  |  | Other |  |  |  |  |  | Term |  |  | Construction |  |  | Line of Credit |  |  |  |  |  |  |  |  |  |
For the nine months ended September 30, 2012 |
Beginning balance |  | $ | 5,659,000 |  |  | $ | 658,000 |  |  | $ | 2,063,000 |  |  | $ | 19,000 |  |  | $ | 1,159,000 |  |  | $ | 255,000 |  |  | $ | 595,000 |  |  | $ | 584,000 |  |  | $ | 2,008,000 |  |  | $ | 13,000,000 |
Charge offs |  |  | 1,101,000 |  |  |  | 87,000 |  |  |  | 2,168,000 |  |  |  | - |  |  |  | 554,000 |  |  |  | 381,000 |  |  |  | 391,000 |  |  |  | 382,000 |  |  |  | - |  |  |  | 5,064,000 |
Recoveries |  |  | 4,000 |  |  |  | 247,000 |  |  |  | 50,000 |  |  |  | - |  |  |  | 3,000 |  |  |  | 42,000 |  |  |  | - |  |  |  | 157,000 |  |  |  | - |  |  |  | 503,000 |
Provision |  |  | 1,133,000 |  |  |  | 241,000 |  |  |  | 2,687,000 |  |  |  | (1,000 | ) |  |  | 1,615,000 |  |  |  | 98,000 |  |  |  | 586,000 |  |  |  | 189,000 |  |  |  | (248,000 | ) |  |  | 6,300,000 |
Ending balance |  | $ | 5,695,000 |  |  | $ | 1,059,000 |  |  | $ | 2,632,000 |  |  | $ | 18,000 |  |  | $ | 2,223,000 |  |  | $ | 14,000 |  |  | $ | 790,000 |  |  | $ | 548,000 |  |  | $ | 1,760,000 |  |  | $ | 14,739,000 |
For the three months ended September 30, 2012 |
Beginning balance |  | $ | 5,564,000 |  |  | $ | 1,373,000 |  |  | $ | 2,476,000 |  |  | $ | 19,000 |  |  | $ | 1,587,000 |  |  | $ | 58,000 |  |  | $ | 809,000 |  |  | $ | 603,000 |  |  | $ | 1,895,000 |  |  | $ | 14,384,000 |
Charge offs |  |  | 186,000 |  |  |  | 87,000 |  |  |  | 6,000 |  |  |  | - |  |  |  | 179,000 |  |  |  | 263,000 |  |  |  | 342,000 |  |  |  | 106,000 |  |  |  | - |  |  |  | 1,169,000 |
Recoveries |  |  | 3,000 |  |  |  | 1,000 |  |  |  | 39,000 |  |  |  | - |  |  |  | 1,000 |  |  |  | 42,000 |  |  |  | - |  |  |  | 38,000 |  |  |  | - |  |  |  | 124,000 |
Provision |  |  | 314,000 |  |  |  | (228,000 | ) |  |  | 123,000 |  |  |  | (1,000 | ) |  |  | 814,000 |  |  |  | 177,000 |  |  |  | 323,000 |  |  |  | 13,000 |  |  |  | (135,000 | ) |  |  | 1,400,000 |
Ending balance |  | $ | 5,695,000 |  |  | $ | 1,059,000 |  |  | $ | 2,632,000 |  |  | $ | 18,000 |  |  | $ | 2,223,000 |  |  | $ | 14,000 |  |  | $ | 790,000 |  |  | $ | 548,000 |  |  | $ | 1,760,000 |  |  | $ | 14,739,000 |
Allowance for loan losses as of September 30, 2012 |
Ending balance specifically evaluated for impairment |  | $ | 1,416,000 |  |  | $ | 696,000 |  |  | $ | 1,240,000 |  |  | $ | - |  |  | $ | 1,494,000 |  |  | $ | - |  |  | $ | 215,000 |  |  | $ | 1,000 |  |  | $ | - |  |  | $ | 5,062,000 |
Ending balance collectively evaluated for impairment |  | $ | 4,279,000 |  |  | $ | 363,000 |  |  | $ | 1,392,000 |  |  | $ | 18,000 |  |  | $ | 729,000 |  |  | $ | 14,000 |  |  | $ | 575,000 |  |  | $ | 547,000 |  |  | $ | 1,760,000 |  |  | $ | 9,677,000 |
Related loan balances as of September 30, 2012 |
Ending balance |  | $ | 256,531,000 |  |  | $ | 21,905,000 |  |  | $ | 83,703,000 |  |  | $ | 16,448,000 |  |  | $ | 369,949,000 |  |  | $ | 6,528,000 |  |  | $ | 100,099,000 |  |  | $ | 14,708,000 |  |  | $ | - |  |  | $ | 869,871,000 |
Ending balance specifically evaluated for impairment |  | $ | 16,321,000 |  |  | $ | 6,645,000 |  |  | $ | 4,905,000 |  |  | $ | - |  |  | $ | 19,305,000 |  |  | $ | 23,000 |  |  | $ | 1,445,000 |  |  | $ | 1,000 |  |  | $ | - |  |  | $ | 48,645,000 |
Ending balance collectively evaluated for impairment |  | $ | 240,210,000 |  |  | $ | 15,260,000 |  |  | $ | 78,798,000 |  |  | $ | 16,448,000 |  |  | $ | 350,644,000 |  |  | $ | 6,505,000 |  |  | $ | 98,654,000 |  |  | $ | 14,707,000 |  |  | $ | - |  |  | $ | 821,226,000 |
The following table presents allowance for loan loss balances by class and related loan balances by class as of December 31, 2011:
|  | Commercial |  |  | Municipal |  |  | Residential |  |  | Home Equity |  |  | Consumer |  |  | Unallocated |  |  | Total |
|  | Real Estate |  |  | Construction |  |  | Other |  |  |  |  |  | Term |  |  | Construction |  |  | Line of Credit |  |  |  |  |  |  |  |  |  |
Allowance for loan losses as of December 31, 2011 |
Ending balance specifically evaluated for impairment |  | $ | 808,000 |  |  | $ | 33,000 |  |  | $ | 402,000 |  |  | $ | - |  |  | $ | 478,000 |  |  | $ | 235,000 |  |  | $ | 91,000 |  |  | $ | 11,000 |  |  | $ | - |  |  | $ | 2,058,000 |
Ending balance collectively evaluated for impairment |  | $ | 4,851,000 |  |  | $ | 625,000 |  |  | $ | 1,661,000 |  |  | $ | 19,000 |  |  | $ | 681,000 |  |  | $ | 20,000 |  |  | $ | 504,000 |  |  | $ | 573,000 |  |  | $ | 2,008,000 |  |  | $ | 10,942,000 |
Related loan balances as of December 31, 2011 |
Ending balance |  | $ | 255,424,000 |  |  | $ | 32,574,000 |  |  | $ | 86,982,000 |  |  | $ | 16,221,000 |  |  | $ | 341,286,000 |  |  | $ | 10,469,000 |  |  | $ | 105,244,000 |  |  | $ | 16,788,000 |  |  | $ | - |  |  | $ | 864,988,000 |
Ending balance specifically evaluated for impairment |  | $ | 10,141,000 |  |  | $ | 5,702,000 |  |  | $ | 7,042,000 |  |  | $ | - |  |  | $ | 16,821,000 |  |  | $ | 1,198,000 |  |  | $ | 1,163,000 |  |  | $ | 53,000 |  |  | $ | - |  |  | $ | 42,120,000 |
Ending balance collectively evaluated for impairment |  | $ | 245,283,000 |  |  | $ | 26,872,000 |  |  | $ | 79,940,000 |  |  | $ | 16,221,000 |  |  | $ | 324,465,000 |  |  | $ | 9,271,000 |  |  | $ | 104,081,000 |  |  | $ | 16,735,000 |  |  | $ | - |  |  | $ | 822,868,000 |
The following table presents allowance for loan losses activity by class for the nine-months and quarter ended September 30, 2011, and allowance for loan loss balances by class and related loan balances by class as of September 30, 2011:
|  | Commercial |  |  | Municipal |  |  | Residential |  |  | Home Equity |  |  | Consumer |  |  | Unallocated |  |  | Total |
|  | Real Estate |  |  | Construction |  |  | Other |  |  |  |  |  | Term |  |  | Construction |  |  | Line of Credit |  |  |  |  |  |  |  |  |  |
For the nine months ended September 30, 2011 |
Beginning balance |  | $ | 5,260,000 |  |  | $ | 1,012,000 |  |  | $ | 2,377,000 |  |  | $ | 19,000 |  |  | $ | 1,408,000 |  |  | $ | 44,000 |  |  | $ | 670,000 |  |  | $ | 646,000 |  |  | $ | 1,880,000 |  |  | $ | 13,316,000 |
Charge offs |  |  | 835,000 |  |  |  | - |  |  |  | 942,000 |  |  |  | - |  |  |  | 1,013,000 |  |  |  | 505,000 |  |  |  | 240,000 |  |  |  | 298,000 |  |  |  | - |  |  |  | 3,833,000 |
Recoveries |  |  | 8,000 |  |  |  | - |  |  |  | 33,000 |  |  |  | - |  |  |  | 5,000 |  |  |  | - |  |  |  | 1,000 |  |  |  | 189,000 |  |  |  | - |  |  |  | 236,000 |
Provision |  |  | 3,023,000 |  |  |  | (208,000 | ) |  |  | 1,433,000 |  |  |  | - |  |  |  | 1,044,000 |  |  |  | 581,000 |  |  |  | 143,000 |  |  |  | 78,000 |  |  |  | (494,000 | ) |  |  | 5,600,000 |
Ending balance |  | $ | 7,456,000 |  |  | $ | 804,000 |  |  | $ | 2,901,000 |  |  | $ | 19,000 |  |  | $ | 1,444,000 |  |  | $ | 120,000 |  |  | $ | 574,000 |  |  | $ | 615,000 |  |  | $ | 1,386,000 |  |  | $ | 15,319,000 |
For the three months ended September 30, 2011 |
Beginning balance |  | $ | 6,927,000 |  |  | $ | 702,000 |  |  | $ | 3,323,000 |  |  | $ | 19,000 |  |  | $ | 1,356,000 |  |  | $ | 35,000 |  |  | $ | 652,000 |  |  | $ | 664,000 |  |  | $ | 1,356,000 |  |  | $ | 15,034,000 |
Charge offs |  |  | - |  |  |  | - |  |  |  | 623,000 |  |  |  | - |  |  |  | 316,000 |  |  |  | - |  |  |  | 195,000 |  |  |  | 142,000 |  |  |  | - |  |  |  | 1,276,000 |
Recoveries |  |  | 3,000 |  |  |  | - |  |  |  | 12,000 |  |  |  | - |  |  |  | 1,000 |  |  |  | - |  |  |  | - |  |  |  | 43,000 |  |  |  | - |  |  |  | 59,000 |
Provision |  |  | 526,000 |  |  |  | 102,000 |  |  |  | 189,000 |  |  |  | - |  |  |  | 403,000 |  |  |  | 85,000 |  |  |  | 117,000 |  |  |  | 50,000 |  |  |  | 30,000 |  |  |  | 1,502,000 |
Ending balance |  | $ | 7,456,000 |  |  | $ | 804,000 |  |  | $ | 2,901,000 |  |  | $ | 19,000 |  |  | $ | 1,444,000 |  |  | $ | 120,000 |  |  | $ | 574,000 |  |  | $ | 615,000 |  |  | $ | 1,386,000 |  |  | $ | 15,319,000 |
Allowance for loan losses as of September 30, 2011 |
Ending balance specifically evaluated for impairment |  | $ | 636,000 |  |  | $ | - |  |  | $ | 352,000 |  |  | $ | - |  |  | $ | 398,000 |  |  | $ | 82,000 |  |  | $ | 95,000 |  |  | $ | 64,000 |  |  | $ | - |  |  | $ | 1,627,000 |
Ending balance collectively evaluated for impairment |  | $ | 6,820,000 |  |  | $ | 804,000 |  |  | $ | 2,549,000 |  |  | $ | 19,000 |  |  | $ | 1,046,000 |  |  | $ | 38,000 |  |  | $ | 479,000 |  |  | $ | 551,000 |  |  | $ | 1,386,000 |  |  | $ | 13,692,000 |
Related loan balances as of September 30, 2011 |
Ending balance |  | $ | 257,910,000 |  |  | $ | 30,345,000 |  |  | $ | 96,045,000 |  |  | $ | 19,853,000 |  |  | $ | 329,730,000 |  |  | $ | 12,061,000 |  |  | $ | 105,891,000 |  |  | $ | 16,738,000 |  |  | $ | - |  |  | $ | 868,573,000 |
Ending balance specifically evaluated for impairment |  | $ | 7,739,000 |  |  | $ | 792,000 |  |  | $ | 1,940,000 |  |  | $ | - |  |  | $ | 16,067,000 |  |  | $ | 396,000 |  |  | $ | 1,234,000 |  |  | $ | 102,000 |  |  | $ | - |  |  | $ | 28,270,000 |
Ending balance collectively evaluated for impairment |  | $ | 250,171,000 |  |  | $ | 29,553,000 |  |  | $ | 94,105,000 |  |  | $ | 19,853,000 |  |  | $ | 313,663,000 |  |  | $ | 11,665,000 |  |  | $ | 104,657,000 |  |  | $ | 16,636,000 |  |  | $ | - |  |  | $ | 840,303,000 |
Troubled debt restructurings by class and specific reserve | As of September 30, 2012, the Company had 91 loans with a value of $29,349,000 that have been classified as TDRs. This compares to 59 loans with a value of $22,858,000 and 45 loans with a value of $10,467,000 classified as TDRs as of December 31, 2011 and September 30, 2011, respectively. The impairment carried as a specific reserve in the allowance for loan losses is calculated by present valuing the cashflow modification on the loan, or, for collateral-dependent loans, using the fair value of the collateral less costs to sell. The following table shows TDRs by class and the specific reserve as of September 30, 2012:
|  | Number of Loans |  |  | Balance |  |  | Specific Reserves |
Commercial |  |  |  |  |  |  |  |  |
Real estate |  |  | 18 |  |  | $ | 12,329,000 |  |  | $ | 823,000 |
Construction |  |  | 2 |  |  |  | 3,099,000 |  |  |  | 696,000 |
Other |  |  | 20 |  |  |  | 2,614,000 |  |  |  | 594,000 |
Municipal |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  |  |  |  |  |  |  |  |  |  |
Term |  |  | 50 |  |  |  | 10,890,000 |  |  |  | 371,000 |
Construction |  |  | - |  |  |  | - |  |  |  | - |
Home equity line of credit |  |  | 1 |  |  |  | 417,000 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 91 |  |  | $ | 29,349,000 |  |  | $ | 2,484,000 |
As of September 30, 2012, 15 of the loans classified as TDRs with a total balance of $2,820,000 were more than 30 days past due. Of these loans, six loans with an outstanding balance of $970,000 had been placed on TDR status in the previous 12 months. The following table shows these TDRs by class and the associated specific reserves included in the allowance for loan losses as of September 30, 2012:
|  | Number of Loans |  |  | Balance |  |  | Specific Reserves |
Commercial |  |  |  |  |  |  |  |  |
Real estate |  |  | 1 |  |  | $ | 263,000 |  |  | $ | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | 2 |  |  |  | 55,000 |  |  |  | 22,000 |
Municipal |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  |  |  |  |  |  |  |  |  |  |
Term |  |  | 12 |  |  |  | 2,502,000 |  |  |  | 148,000 |
Construction |  |  | - |  |  |  | - |  |  |  | - |
Home equity line of credit |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 15 |  |  | $ | 2,820,000 |  |  | $ | 170,000 |
Loans placed on troubled debt restructurings by class and specific reserve | The following table shows loans placed on TDR status in the nine months ended September 30, 2012, by class of loan and the associated specific reserve included in the allowance for loan losses as of September 30, 2012:
|  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Specific Reserves |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  |  | 13 |  |  | $ | 6,962,000 |  |  | $ | 7,171,000 |  |  | $ | 175,000 |
Construction |  |  | 1 |  |  |  | 1,951,000 |  |  |  | 1,951,000 |  |  |  | 696,000 |
Other |  |  | 14 |  |  |  | 1,369,000 |  |  |  | 1,380,000 |  |  |  | 546,000 |
Municipal |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term |  |  | 9 |  |  |  | 1,670,000 |  |  |  | 1,672,000 |  |  |  | 84,000 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Home equity line of credit |  |  | 1 |  |  |  | 417,000 |  |  |  | 417,000 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 38 |  |  | $ | 12,369,000 |  |  | $ | 12,591,000 |  |  | $ | 1,501,000 |
For the quarter ended September 30, 2012, 11 loans were placed on TDR status with an outstanding balance of $4,512,000. These were considered to be TDRs because concessions had been granted to borrowers experiencing financial difficulties. Concessions include reductions in interest rates, principal and/or interest forbearance, payment extensions, or combinations thereof. The following table shows loans placed on TDR status in the quarter ended September 30, 2012, by class of loan and the associated specific reserve included in the allowance for loan losses as of September 30, 2012:
|  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Specific Reserves |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  |  | 2 |  |  | $ | 3,150,000 |  |  | $ | 3,150,000 |  |  | $ | 29,000 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other |  |  | 6 |  |  |  | 682,000 |  |  |  | 682,000 |  |  |  | 2,000 |
Municipal |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term |  |  | 2 |  |  |  | 263,000 |  |  |  | 264,000 |  |  |  | 15,000 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Home equity line of credit |  |  | 1 |  |  |  | 417,000 |  |  |  | 417,000 |  |  |  | - |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 11 |  |  | $ | 4,512,000 |  |  | $ | 4,513,000 |  |  | $ | 46,000 |

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