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Loans (Tables)

6 Months Ended

Jun. 30, 2014

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, 2014 and 2013 and at December 31, 2013:

	June 30, 2014						December 31, 2013						June 30, 2013
Commercial
Real estate	$	245,660,000			27.5	%	$	245,943,000			28.2	%	$	251,799,000			29.1	%
Construction	17,084,000				1.9	%	20,382,000				2.3	%	18,641,000				2.2	%
Other	104,234,000				11.7	%	95,289,000				10.9	%	91,393,000				10.6	%
Municipal	17,893,000				2.0	%	19,117,000				2.2	%	14,885,000				1.7	%
Residential
Term	379,027,000				42.5	%	377,218,000				43.0	%	374,522,000				43.2	%
Construction	13,253,000				1.5	%	11,803,000				1.3	%	4,759,000				0.5	%
Home equity line of credit	97,821,000				11.0	%	91,549,000				10.4	%	95,013,000				11.0	%
Consumer	16,892,000				1.9	%	15,066,000				1.7	%	15,059,000				1.7	%
Total	$	891,864,000			100.0	%	$	876,367,000			100.0	%	$	866,071,000			100.0	%

Past Due Loans Aging

Information on the past-due status of loans by class of financing receivable as of June 30, 2014, 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	$	406,000			$	—			$	1,676,000			$	2,082,000			$	243,578,000			$	245,660,000			$	—
Construction	—				—				208,000				208,000				16,876,000				17,084,000				—
Other	256,000				22,000				598,000				876,000				103,358,000				104,234,000				—
Municipal	—				—				—				—				17,893,000				17,893,000				—
Residential
Term	813,000				1,261,000				4,354,000				6,428,000				372,599,000				379,027,000				87,000
Construction	—				—				—				—				13,253,000				13,253,000				—
Home equity line of credit	471,000				93,000				875,000				1,439,000				96,382,000				97,821,000				—
Consumer	131,000				11,000				76,000				218,000				16,674,000				16,892,000				76,000
Total	$	2,077,000			$	1,387,000			$	7,787,000			$	11,251,000			$	880,613,000			$	891,864,000			$	163,000

Information on the past-due status of loans by class of financing receivable as of December 31, 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	$	82,000			$	259,000			$	745,000			$	1,086,000			$	244,857,000			$	245,943,000			$	—
Construction	—				—				—				—				20,382,000				20,382,000				—
Other	544,000				128,000				2,797,000				3,469,000				91,820,000				95,289,000				—
Municipal	—				—				—				—				19,117,000				19,117,000				—
Residential
Term	229,000				1,913,000				7,002,000				9,144,000				368,074,000				377,218,000				596,000
Construction	47,000				—				—				47,000				11,756,000				11,803,000				—
Home equity line of credit	573,000				145,000				1,001,000				1,719,000				89,830,000				91,549,000				59,000
Consumer	113,000				26,000				388,000				527,000				14,539,000				15,066,000				388,000
Total	$	1,588,000			$	2,471,000			$	11,933,000			$	15,992,000			$	860,375,000			$	876,367,000			$	1,043,000

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

Nonaccrual Loans

Information on nonaccrual loans as of June 30, 2014 and 2013 and at December 31, 2013 is presented in the following table:

	June 30, 2014				December 31, 2013				June 30, 2013
Commercial
Real estate	$	3,089,000			$	2,457,000			$	4,424,000
Construction	208,000				—				519,000
Other	2,017,000				4,370,000				2,856,000
Municipal	—				—				—
Residential
Term	6,432,000				8,484,000				10,640,000
Construction	—				—				—
Home equity line of credit	902,000				—				1,046,000
Consumer	—				1,007,000				—
Total	$	12,648,000			$	16,318,000			$	19,485,000

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, 2014, is presented in the following table:

													For the six months ended June 30, 2014								For the quarter ended June 30, 2014
	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	$	10,688,000			$	11,228,000			$	—			$	10,458,000			$	201,000			$	9,181,000			$	112,000
Construction	—				—				—				60,000				—				52,000				—
Other	3,271,000				3,549,000				—				4,796,000				56,000				4,443,000				32,000
Municipal	—				—				—				—				—				—				—
Residential
Term	10,271,000				11,082,000				—				10,845,000				183,000				10,364,000				88,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,242,000				1,484,000				—				1,753,000				14,000				1,996,000				7,000
Consumer	—				—				—				—				—				—				—
	$	25,472,000			$	27,343,000			$	—			$	27,912,000			$	454,000			$	26,036,000			$	239,000
With an Allowance Recorded
Commercial
Real estate	$	4,115,000			$	4,270,000			$	1,150,000			$	3,599,000			$	81,000			$	3,665,000			$	42,000
Construction	1,492,000				1,492,000				487,000				1,140,000				28,000				995,000				14,000
Other	1,054,000				1,114,000				830,000				1,364,000				12,000				1,674,000				8,000
Municipal	—				—				—				—				—				—				—
Residential
Term	5,831,000				6,018,000				606,000				5,850,000				128,000				5,883,000				63,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	291,000				296,000				73,000				261,000				1,000				400,000				1,000
Consumer	—				—				—				—				—				—				—
	$	12,783,000			$	13,190,000			$	3,146,000			$	12,214,000			$	250,000			$	12,617,000			$	128,000
Total
Commercial
Real estate	$	14,803,000			$	15,498,000			$	1,150,000			$	14,057,000			$	282,000			$	12,846,000			$	154,000
Construction	1,492,000				1,492,000				487,000				1,200,000				28,000				1,047,000				14,000
Other	4,325,000				4,663,000				830,000				6,160,000				68,000				6,117,000				40,000
Municipal	—				—				—				—				—				—				—
Residential
Term	16,102,000				17,100,000				606,000				16,695,000				311,000				16,247,000				151,000
Construction	—				—				—				—				—				—				—
Home equity line of credit	1,533,000				1,780,000				73,000				2,013,000				15,000				2,396,000				8,000
Consumer	—				—				—				—				—				—				—
	$	38,255,000			$	40,533,000			$	3,146,000			$	40,125,000			$	704,000			$	38,653,000			$	367,000

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, 2013, 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	$	11,813,000			$	12,419,000			$	—			$	11,100,000			$	495,000
Construction	—				—				—				202,000				—
Other	5,617,000				7,309,000				—				4,265,000				322,000
Municipal	—				—				—				—				—
Residential
Term	13,432,000				14,600,000				—				14,396,000				511,000
Construction	—				—				—				—				—
Home equity line of credit	1,555,000				1,791,000				—				1,578,000				32,000
Consumer	—				—				—				—				—
	$	32,417,000			$	36,119,000			$	—			$	31,541,000			$	1,360,000
With an Allowance Recorded
Commercial
Real estate	$	3,122,000			$	3,264,000			$	890,000			$	5,673,000			$	150,000
Construction	1,284,000				1,284,000				272,000				1,795,000				48,000
Other	1,081,000				1,132,000				841,000				1,633,000				28,000
Municipal	—				—				—				—				—
Residential
Term	4,354,000				4,516,000				404,000				4,982,000				162,000
Construction	—				—				—				—				—
Home equity line of credit	93,000				93,000				54,000				98,000				2,000
Consumer	—				—				—				—
	$	9,934,000			$	10,289,000			$	2,461,000			$	14,181,000			$	390,000
Total
Commercial
Real estate	$	14,935,000			$	15,683,000			$	890,000			$	16,773,000			$	645,000
Construction	1,284,000				1,284,000				272,000				1,997,000				48,000
Other	6,698,000				8,441,000				841,000				5,898,000				350,000
Municipal	—				—				—				—				—
Residential
Term	17,786,000				19,116,000				404,000				19,378,000				673,000
Construction	—				—				—				—				—
Home equity line of credit	1,648,000				1,884,000				54,000				1,676,000				34,000
Consumer	—				—				—				—				—
	$	42,351,000			$	46,408,000			$	2,461,000			$	45,722,000			$	1,750,000

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

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- Definition

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

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Tabular disclosure of impaired financing receivables.

+ References

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=28368275&loc=d3e5212-111524

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- Definition

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=28368275&loc=d3e5111-111524



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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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=28368275&loc=d3e5111-111524

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