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Loans (Tables)

6 Months Ended

Jun. 30, 2013

Loans and Leases Receivable Disclosure [Abstract]

Composition of Loan Portfolio

The following table shows the composition of the Company's loan portfolio as of June 30, 2013 and 2012 and at December 31, 2012:

	June 30, 2013						December 31, 2012						June 30, 2012
Commercial
Real estate	$	251,799,000			29.1	%	$	251,335,000			28.9	%	$	253,193,000			28.7	%
Construction	18,641,000				2.2	%	22,417,000				2.6	%	33,072,000				3.8	%
Other	91,393,000				10.6	%	81,183,000				9.3	%	87,833,000				10.0	%
Municipal	14,885,000				1.7	%	14,704,000				1.7	%	16,089,000				1.8	%
Residential
Term	374,522,000				43.2	%	379,447,000				43.7	%	368,876,000				41.8	%
Construction	4,759,000				0.5	%	6,459,000				0.7	%	6,449,000				0.7	%
Home equity line of credit	95,013,000				11.0	%	99,082,000				11.4	%	100,689,000				11.4	%
Consumer	15,059,000				1.7	%	14,657,000				1.7	%	15,613,000				1.8	%
Total	$	866,071,000			100.0	%	$	869,284,000			100.0	%	$	881,814,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of June 30, 2013, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	717,000			$	—			$	2,347,000			$	3,064,000			$	248,735,000			$	251,799,000			$	—
Construction	—				—				456,000				456,000				18,185,000				18,641,000				—
Other	244,000				3,482,000				2,547,000				6,273,000				85,120,000				91,393,000				503,000
Municipal	—				—				—				—				14,885,000				14,885,000				—
Residential
Term	636,000				3,955,000				7,933,000				12,524,000				361,998,000				374,522,000				395,000
Construction	82,000				—				—				82,000				4,677,000				4,759,000				—
Home equity line of credit	652,000				62,000				816,000				1,530,000				93,483,000				95,013,000				—
Consumer	104,000				63,000				121,000				288,000				14,771,000				15,059,000				121,000
Total	$	2,435,000			$	7,562,000			$	14,220,000			$	24,217,000			$	841,854,000			$	866,071,000			$	1,019,000

Information on the past-due status of loans by class of financing receivable as of December 31, 2012, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	2,172,000			$	346,000			$	2,380,000			$	4,898,000			$	246,437,000			$	251,335,000			$	102,000
Construction	—				29,000				35,000				64,000				22,353,000				22,417,000				—
Other	658,000				218,000				2,306,000				3,182,000				78,001,000				81,183,000				2,000
Municipal	136,000				—				—				136,000				14,568,000				14,704,000				—
Residential
Term	2,404,000				1,082,000				9,298,000				12,784,000				366,663,000				379,447,000				363,000
Construction	188,000				—				—				188,000				6,271,000				6,459,000				—
Home equity line of credit	430,000				133,000				1,136,000				1,699,000				97,383,000				99,082,000				539,000
Consumer	101,000				70,000				45,000				216,000				14,441,000				14,657,000				45,000
Total	$	6,089,000			$	1,878,000			$	15,200,000			$	23,167,000			$	846,117,000			$	869,284,000			$	1,051,000

Information on the past-due status of loans by class of financing receivable as of June 30, 2012, is presented in the following table:

	30-59 Days Past Due				60-89 Days Past Due				90+ Days Past Due				All Past Due				Current				Total				90+ Days & Accruing
Commercial
Real estate	$	—			$	13,000			$	1,858,000			$	1,871,000			$	251,322,000			$	253,193,000			$	—
Construction	119,000				—				34,000				153,000				32,919,000				33,072,000				—
Other	177,000				266,000				1,398,000				1,841,000				85,992,000				87,833,000				—
Municipal	1,560,000				—				—				1,560,000				14,529,000				16,089,000				—
Residential
Term	2,191,000				1,000,000				7,878,000				11,069,000				357,807,000				368,876,000				—
Construction	—				—				1,336,000				1,336,000				5,113,000				6,449,000				—
Home equity line of credit	530,000				—				1,311,000				1,841,000				98,848,000				100,689,000				—
Consumer	140,000				49,000				180,000				369,000				15,244,000				15,613,000				164,000
Total	$	4,717,000			1,328,000				$	13,995,000			$	20,040,000			$	861,774,000			$	881,814,000			$	164,000

Nonaccrual Loans

Information on nonaccrual loans as of June 30, 2013 and 2012 and at December 31, 2012 is presented in the following table:

	June 30, 2013				December 31, 2012				June 30, 2012
Commercial
Real estate	$	4,424,000			$	4,603,000			$	5,545,000
Construction	519,000				101,000				521,000
Other	2,856,000				3,459,000				2,361,000
Municipal	—				—				—
Residential
Term	10,640,000				10,333,000				10,723,000
Construction	—				—				1,336,000
Home equity line of credit	1,046,000				654,000				1,456,000
Consumer	—				—				16,000
Total	$	19,485,000			$	19,150,000			$	21,958,000

Impaired Loans by class of financing receivable

A breakdown of impaired loans by class of financing receivable as of and for the period ended June 30, 2013, is presented in the following table:

													For the six months ended June 30, 2013								For the quarter ended June 30, 2013
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	11,452,000			$	11,851,000			$	—			$	10,621,000			$	200,000			$	11,083,000			$	99,000
Construction	517,000				1,065,000				—				210,000				28,000				376,000				27,000
Other	4,017,000				4,325,000				—				3,726,000				59,000				3,759,000				32,000
Municipal	—				—				—				—				—				—				—
Residential
Term	15,399,000				17,441,000				—				13,862,000				248,000				14,636,000				150,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,655,000				1,892,000				—				1,579,000				15,000				1,665,000				7,000
Consumer	—				—				—				—				—				—				—
	$	33,040,000			$	36,574,000			$	—			$	29,998,000			$	550,000			$	31,519,000			$	315,000
With an Allowance Recorded
Commercial
Real estate	$	5,880,000			$	6,619,000			$	1,510,000			$	6,688,000			$	110,000			$	6,577,000			$	48,000
Construction	1,302,000				1,302,000				266,000				2,297,000				19,000				1,626,000				(7,000		)
Other	1,773,000				1,893,000				1,005,000				2,008,000				11,000				1,920,000				2,000
Municipal	—				—				—				—				—				—				—
Residential
Term	4,296,000				4,520,000				218,000				5,961,000				93,000				5,117,000				29,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	40,000				40,000				7,000				94,000				1,000				15,000				1,000
Consumer	—				—				—				—				—				—				—
	$	13,291,000			$	14,374,000			$	3,006,000			$	17,048,000			$	234,000			$	15,255,000			$	73,000
Total
Commercial
Real estate	$	17,332,000			$	18,470,000			$	1,510,000			$	17,309,000			$	310,000			$	17,660,000			$	147,000
Construction	1,819,000				2,367,000				266,000				2,507,000				47,000				2,002,000				20,000
Other	5,790,000				6,218,000				1,005,000				5,735,000				70,000				5,679,000				34,000
Municipal	—				—				—				—				—				—				—
Residential
Term	19,695,000				21,961,000				218,000				19,822,000				341,000				19,753,000				179,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,695,000				1,932,000				7,000				1,673,000				16,000				1,680,000				8,000
Consumer	—				—				—				—				—				—				—
	$	46,331,000			$	50,948,000			$	3,006,000			$	47,046,000			$	784,000			$	46,774,000			$	388,000

Substantially all interest income recognized on impaired loans for all classes of financing receivables was recognized on a cash basis as received.

A breakdown of impaired loans by class of financing receivable as of and for the year ended December 31, 2012, is presented in the following table:

	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	9,386,000			$	9,963,000			$	—			$	10,102,000			$	199,000
Construction	101,000				115,000				—				2,533,000				—
Other	4,737,000				5,345,000				—				2,877,000				53,000
Municipal	—				—				—				—				—
Residential
Term	12,747,000				14,440,000				—				9,801,000				189,000
Construction	—				—				—				560,000				—
Home equity line of credit	1,311,000				1,440,000				—				961,000				27,000
Consumer	—				—				—				3,000				—
	$	28,282,000			$	31,303,000			$	—			$	26,837,000			$	468,000
With an Allowance Recorded
Commercial
Real estate	$	6,388,000			$	7,018,000			$	1,523,000			$	4,614,000			$	211,000
Construction	3,253,000				3,253,000				969,000				1,816,000				85,000
Other	1,124,000				1,126,000				652,000				1,974,000				38,000
Municipal	—				—				—				—				—
Residential
Term	6,697,000				6,842,000				395,000				9,066,000				237,000
Construction	—				—				—				261,000				—
Home equity line of credit	—				—				—				442,000				—
Consumer	—				—				—				9,000				—
	$	17,462,000			$	18,239,000			$	3,539,000			$	18,182,000			$	571,000
Total
Commercial
Real estate	$	15,774,000			$	16,981,000			$	1,523,000			$	14,716,000			$	410,000
Construction	3,354,000				3,368,000				969,000				4,349,000				85,000
Other	5,861,000				6,471,000				652,000				4,851,000				91,000
Municipal	—				—				—				—				—
Residential
Term	19,444,000				21,282,000				395,000				18,867,000				426,000
Construction	—				—				—				821,000				—
Home equity line of credit	1,311,000				1,440,000				—				1,403,000				27,000
Consumer	—				—				—				12,000				—
	$	45,744,000			$	49,542,000			$	3,539,000			$	45,019,000			$	1,039,000

A breakdown of impaired loans by class of financing receivable as of and for the period ended June 30, 2012, is presented in the following table:

													For the six months ended June 30, 2012								For the quarter ended June 30, 2012
	Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
With No Related Allowance
Commercial
Real estate	$	10,313,000			$	10,313,000			$	—			$	9,729,000			$	111,000			$	11,013,000			$	71,000
Construction	1,464,000				1,464,000				—				2,189,000				26,000				1,395,000				13,000
Other	2,249,000				2,249,000				—				2,710,000				16,000				2,439,000				21,000
Municipal	—				—				—				—				—				—				—
Residential
Term	8,695,000				8,695,000				—				9,662,000				71,000				9,322,000				41,000
Construction	1,002,000				1,002,000				—				880,000				—				1,042,000				—
Home equity line of credit	740,000				740,000				—				758,000				—				740,000				—
Consumer	—				—				—				6,000				—				—				—
	$	24,463,000			$	24,463,000			$	—			$	25,934,000			$	224,000			$	25,951,000			$	146,000
With an Allowance Recorded
Commercial
Real estate	$	3,482,000			$	3,482,000			$	1,133,000			$	4,026,000			$	16,000			$	3,775,000			$	6,000
Construction	2,155,000				2,155,000				787,000				1,376,000				37,000				2,155,000				37,000
Other	1,851,000				1,851,000				932,000				2,013,000				18,000				1,802,000				13,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,357,000				10,357,000				966,000				8,487,000				127,000				9,525,000				68,000
Construction	334,000				334,000				48,000				466,000				—				334,000				—
Home equity line of credit	716,000				716,000				300,000				566,000				—				613,000				—
Consumer	16,000				16,000				11,000				15,000				—				15,000				—
	$	18,911,000			$	18,911,000			$	4,177,000			$	16,949,000			$	198,000			$	18,219,000			$	124,000
Total
Commercial
Real estate	$	13,795,000			$	13,795,000			$	1,133,000			$	13,755,000			$	127,000			$	14,788,000			$	77,000
Construction	3,619,000				3,619,000				787,000				3,565,000				63,000				3,550,000				50,000
Other	4,100,000				4,100,000				932,000				4,723,000				34,000				4,241,000				34,000
Municipal	—				—				—				—				—				—				—
Residential
Term	19,052,000				19,052,000				966,000				18,149,000				198,000				18,847,000				109,000
Construction	1,336,000				1,336,000				48,000				1,346,000				—				1,376,000				—
Home equity line of credit	1,456,000				1,456,000				300,000				1,324,000				—				1,353,000				—
Consumer	16,000				16,000				11,000				21,000				—				15,000				—
	$	43,374,000			$	43,374,000			$	4,177,000			$	42,883,000			$	422,000			$	44,170,000			$	270,000

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Tabular disclosure of the composition of loans contained in the loan portfolio.

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Tabular disclosure of impaired financing receivables.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524

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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524



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-Name Accounting Standards Codification

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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524

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