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Loans (Tables)

9 Months Ended

Sep. 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 September 30, 2013 and 2012 and at December 31, 2012:

	September 30, 2013						December 31, 2012						September 30, 2012
Commercial
Real estate	$	248,889,000			28.9	%	$	251,335,000			28.9	%	$	256,531,000			29.5	%
Construction	19,409,000				2.3	%	22,417,000				2.6	%	21,905,000				2.5	%
Other	85,130,000				9.9	%	81,183,000				9.3	%	83,703,000				9.6	%
Municipal	18,218,000				2.1	%	14,704,000				1.7	%	16,448,000				1.9	%
Residential
Term	375,387,000				43.5	%	379,447,000				43.7	%	369,949,000				42.5	%
Construction	7,617,000				0.9	%	6,459,000				0.7	%	6,528,000				0.8	%
Home equity line of credit	92,374,000				10.7	%	99,082,000				11.4	%	100,099,000				11.5	%
Consumer	15,049,000				1.7	%	14,657,000				1.7	%	14,708,000				1.7	%
Total	$	862,073,000			100.0	%	$	869,284,000			100.0	%	$	869,871,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of September 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	$	1,537,000			$	—			$	2,085,000			$	3,622,000			$	245,267,000			$	248,889,000			$	—
Construction	—				—				62,000				62,000				19,347,000				19,409,000				—
Other	3,970,000				291,000				1,783,000				6,044,000				79,086,000				85,130,000				—
Municipal	—				—				—				—				18,218,000				18,218,000				—
Residential
Term	1,553,000				1,649,000				8,281,000				11,483,000				363,904,000				375,387,000				264,000
Construction	—				—				—				—				7,617,000				7,617,000				—
Home equity line of credit	666,000				—				1,045,000				1,711,000				90,663,000				92,374,000				40,000
Consumer	89,000				12,000				51,000				152,000				14,897,000				15,049,000				51,000
Total	$	7,815,000			$	1,952,000			$	13,307,000			$	23,074,000			$	838,999,000			$	862,073,000			$	355,000

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 September 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	$	190,000			$	102,000			$	2,105,000			$	2,397,000			$	254,134,000			$	256,531,000			$	283,000
Construction	31,000				—				154,000				185,000				21,720,000				21,905,000				—
Other	448,000				248,000				1,790,000				2,486,000				81,217,000				83,703,000				—
Municipal	—				—				—				—				16,448,000				16,448,000				—
Residential
Term	1,436,000				2,536,000				9,047,000				13,019,000				356,930,000				369,949,000				1,442,000
Construction	—				—				23,000				23,000				6,505,000				6,528,000				—
Home equity line of credit	358,000				—				1,000,000				1,358,000				98,741,000				100,099,000				—
Consumer	169,000				19,000				63,000				251,000				14,457,000				14,708,000				62,000
Total	$	2,632,000			$	2,905,000			$	14,182,000			$	19,719,000			$	850,152,000			$	869,871,000			$	1,787,000

Nonaccrual Loans

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

	September 30, 2013				December 31, 2012				September 30, 2012
Commercial
Real estate	$	3,996,000			$	4,603,000			$	5,200,000
Construction	62,000				101,000				3,546,000
Other	2,542,000				3,459,000				3,030,000
Municipal	—				—				—
Residential
Term	10,279,000				10,333,000				10,745,000
Construction	—				—				23,000
Home equity line of credit	1,033,000				654,000				1,028,000
Consumer	—				—				1,000
Total	$	17,912,000			$	19,150,000			$	23,573,000

Impaired Loans by class of financing receivable

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

													For the nine months ended September 30, 2013								For the quarter ended September 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	$	11,848,000			$	12,509,000			$	—			$	10,913,000			$	351,000			$	11,487,000			$	151,000
Construction	62,000				79,000				—				262,000				4,000				364,000				1,000
Other	3,939,000				4,282,000				—				3,793,000				168,000				3,923,000				109,000
Municipal	—				—				—				—				—				—				—
Residential
Term	15,787,000				17,888,000				—				14,435,000				385,000				15,564,000				137,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,638,000				1,854,000				—				1,601,000				24,000				1,644,000				9,000
Consumer	—				—				—				—				—				—				—
	$	33,274,000			$	36,612,000			$	—			$	31,004,000			$	932,000			$	32,982,000			$	407,000
With an Allowance Recorded
Commercial
Real estate	$	5,122,000			$	5,644,000			$	1,535,000			$	6,327,000			$	154,000			$	5,617,000			$	44,000
Construction	1,302,000				1,302,000				269,000				1,965,000				32,000				1,312,000				13,000
Other	987,000				1,097,000				807,000				1,843,000				11,000				1,518,000				—
Municipal	—				—				—				—				—				—				—
Residential
Term	3,351,000				3,493,000				228,000				5,261,000				105,000				3,884,000				12,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	40,000				40,000				6,000				76,000				1,000				41,000				—
Consumer	—				—				—				—				—				—				—
	$	10,802,000			$	11,576,000			$	2,845,000			$	15,472,000			$	303,000			$	12,372,000			$	69,000
Total
Commercial
Real estate	$	16,970,000			$	18,153,000			$	1,535,000			$	17,240,000			$	505,000			$	17,104,000			$	195,000
Construction	1,364,000				1,381,000				269,000				2,227,000				36,000				1,676,000				14,000
Other	4,926,000				5,379,000				807,000				5,636,000				179,000				5,441,000				109,000
Municipal	—				—				—				—				—				—				—
Residential
Term	19,138,000				21,381,000				228,000				19,696,000				490,000				19,448,000				149,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,678,000				1,894,000				6,000				1,677,000				25,000				1,685,000				9,000
Consumer	—				—				—				—				—				—				—
	$	44,076,000			$	48,188,000			$	2,845,000			$	46,476,000			$	1,235,000			$	45,354,000			$	476,000

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 September 30, 2012, is presented in the following table:

													For the nine months ended September 30, 2012								For the quarter ended September 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	$	10,142,000			$	10,858,000			$	—			$	10,238,000			$	134,000			$	11,257,000			$	23,000
Construction	4,694,000				4,694,000				—				2,319,000				34,000				2,578,000				8,000
Other	2,362,000				2,543,000				—				2,548,000				22,000				2,223,000				6,000
Municipal	—				—				—				—				—				—				—
Residential
Term	8,414,000				8,870,000				—				9,267,000				102,000				8,477,000				31,000
Construction	23,000				272,000				—				747,000				—				481,000				—
Home equity line of credit	957,000				1,076,000				—				868,000				14,000				1,089,000				14,000
Consumer	—				—				—				4,000				—				—				—
	$	26,592,000			$	28,313,000			$	—			$	25,991,000			$	306,000			$	26,105,000			$	82,000
With an Allowance Recorded
Commercial
Real estate	$	6,179,000			$	6,416,000			$	1,416,000			$	4,058,000			$	113,000			$	4,119,000			$	97,000
Construction	1,951,000				1,951,000				696,000				1,613,000				61,000				2,086,000				24,000
Other	2,543,000				2,573,000				1,240,000				2,105,000				28,000				2,290,000				10,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,891,000				11,066,000				1,494,000				9,215,000				202,000				10,672,000				75,000
Construction	—				—				—				348,000				—				111,000				—
Home equity line of credit	488,000				488,000				215,000				563,000				—				558,000				—
Consumer	1,000				1,000				1,000				12,000				—				6,000				—
	$	22,053,000			$	22,495,000			$	5,062,000			$	17,914,000			$	404,000			$	19,842,000			$	206,000
Total
Commercial
Real estate	$	16,321,000			$	17,274,000			$	1,416,000			$	14,296,000			$	247,000			$	15,376,000			$	120,000
Construction	6,645,000				6,645,000				696,000				3,932,000				95,000				4,664,000				32,000
Other	4,905,000				5,116,000				1,240,000				4,653,000				50,000				4,513,000				16,000
Municipal	—				—				—				—				—				—				—
Residential
Term	19,305,000				19,936,000				1,494,000				18,482,000				304,000				19,149,000				106,000
Construction	23,000				272,000				—				1,095,000				—				592,000				—
Home equity line of credit	1,445,000				1,564,000				215,000				1,431,000				14,000				1,647,000				14,000
Consumer	1,000				1,000				1,000				16,000				—				6,000				—
	$	48,645,000			$	50,808,000			$	5,062,000			$	43,905,000			$	710,000			$	45,947,000			$	288,000

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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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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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