XML 37 R24.htm IDEA: XBRL DOCUMENT v3.20.1

Loans and Leases (Tables)

3 Months Ended

Mar. 31, 2020

Loans and Leases [Abstract]

Loan Classifications



(dollars in thousands)	March 31, 2020			December 31, 2019
Commercial and industrial	$	118,140		$	122,594
Commercial real estate:
Non-owner occupied		95,630			99,801
Owner occupied		125,976			130,558
Construction		3,196			4,654
Consumer:
Home equity installment		35,456			36,631
Home equity line of credit		46,850			47,282
Auto loans		102,213			105,870
Direct finance leases		17,356			16,355
Other		7,025			5,634
Residential:
Real estate		175,453			167,164
Construction		18,767			17,770
Total		746,062			754,313
Less:
Allowance for loan losses		(10,017)			(9,747)
Unearned lease revenue		(938)			(903)
Loans and leases, net	$	735,107		$	743,663



Non-Accrual Loans, Segregated by Class



(dollars in thousands)	March 31, 2020			December 31, 2019
Commercial and industrial	$	310		$	336
Commercial real estate:
Non-owner occupied		419			510
Owner occupied		1,465			1,447
Consumer:
Home equity installment		62			65
Home equity line of credit		340			294
Auto loans		92			16
Residential:
Real estate		966			1,006
Total	$	3,654		$	3,674



Past Due Loans





																			Recorded
							Past due												investment past
	30 - 59 Days			60 - 89 Days			90 days			Total						Total			due ≥ 90 days
March 31, 2020	past due			past due			or more (1)			past due			Current			loans (3)			and accruing

Commercial and industrial	$	1,590		$	1,009		$	310		$	2,909		$	115,231		$	118,140		$	-
Commercial real estate:
Non-owner occupied		1,137			380			419			1,936			93,694			95,630			-
Owner occupied		783			360			1,465			2,608			123,368			125,976			-
Construction		-			-			-			-			3,196			3,196			-
Consumer:
Home equity installment		63			28			62			153			35,303			35,456			-
Home equity line of credit		362			13			340			715			46,135			46,850			-
Auto loans		888			23			92			1,003			101,210			102,213			-
Direct finance leases		294			-			-			294			16,124			16,418	(2)		-
Other		25			3			-			28			6,997			7,025			-
Residential:
Real estate		-			1,350			966			2,316			173,137			175,453			-
Construction		-			-			-			-			18,767			18,767			-
Total	$	5,142		$	3,166		$	3,654		$	11,962		$	733,162		$	745,124		$	-

(1) Includes non-accrual loans.  (2) Net of unearned lease revenue of $0.9 million. (3) Includes net deferred loan costs of $3.0 million.





																			Recorded
							Past due												investment past
	30 - 59 Days			60 - 89 Days			90 days			Total						Total			due ≥ 90 days
December 31, 2019	past due			past due			or more (1)			past due			Current			loans (3)			and accruing

Commercial and industrial	$	33		$	171		$	336		$	540		$	122,054		$	122,594		$	-
Commercial real estate:
Non-owner occupied		-			70			510			580			99,221			99,801			-
Owner occupied		180			89			1,447			1,716			128,842			130,558			-
Construction		-			-			-			-			4,654			4,654			-
Consumer:
Home equity installment		-			5			65			70			36,561			36,631			-
Home equity line of credit		49			-			294			343			46,939			47,282			-
Auto loans		316			46			16			378			105,492			105,870			-
Direct finance leases		59			79			-			138			15,314			15,452	(2)		-
Other		15			1			-			16			5,618			5,634			-
Residential:
Real estate		29			224			1,006			1,259			165,905			167,164			-
Construction		-			-			-			-			17,770			17,770			-
Total	$	681		$	685		$	3,674		$	5,040		$	748,370		$	753,410		$	-

(1) Includes non-accrual loans.  (2) Net of unearned lease revenue of $0.9 million. (3) Includes net deferred loan costs of $3.0 million.

Impaired Loans

Impaired loans, segregated by class, as of the period indicated are detailed below:



				Recorded			Recorded
	Unpaid			investment			investment			Total
	principal			with			with no			recorded			Related
(dollars in thousands)	balance			allowance			allowance			investment			allowance
March 31, 2020
Commercial and industrial	$	310		$	310		$	-		$	310		$	195
Commercial real estate:
Non-owner occupied		1,098			203			628			831			118
Owner occupied		2,352			1,121			920			2,041			194
Consumer:
Home equity installment		104			39			23			62			1
Home equity line of credit		407			135			205			340			74
Auto loans		108			-			92			92			-
Residential:														-
Real estate		1,044			627			339			966			137
Total	$	5,423		$	2,435		$	2,207		$	4,642		$	719





				Recorded			Recorded
	Unpaid			investment			investment			Total
	principal			with			with no			recorded			Related
(dollars in thousands)	balance			allowance			allowance			investment			allowance
December 31, 2019
Commercial and industrial	$	336		$	336		$	-		$	336		$	221
Commercial real estate:
Non-owner occupied		1,047			333			591			924			232
Owner occupied		2,336			1,052			972			2,024			194
Consumer:
Home equity installment		106			-			65			65			-
Home equity line of credit		362			88			206			294			87
Auto loans		32			-			16			16			-
Residential:														-
Real estate		1,053			678			328			1,006			174
Total	$	5,272		$	2,487		$	2,178		$	4,665		$	908



The following table presents the average recorded investments in impaired loans and related amount of interest income recognized during the periods indicated below.  The average balances are calculated based on the quarter-end balances of impaired loans.  Payments received from non-accruing impaired loans are first applied against the outstanding principal balance, then to the recovery of any charged-off amounts.  Any excess is treated as a recovery of interest income.  Payments received from accruing impaired loans are applied to principal and interest, as contractually agreed upon.





	March 31, 2020									March 31, 2019
							Cash basis									Cash basis
	Average			Interest			interest			Average			Interest			interest
	recorded			income			income			recorded			income			income
(dollars in thousands)	investment			recognized			recognized			investment			recognized			recognized

Commercial and industrial	$	252		$	-		$	-		$	178		$	1		$	-
Commercial real estate:
Non-owner occupied		884			6			-			1,701			8			-
Owner occupied		2,327			6			-			2,589			10			-
Construction		-			-			-			75			-			-
Consumer:
Home equity installment		49			-			-			381			-			-
Home equity line of credit		245			-			-			42			-			-
Auto Loans		52			-			-			35			-			-
Other		-			-			-			4			-			-
Residential:
Real estate		1,102			-			-			1,347			9			-
Total	$	4,911		$	12		$	-		$	6,352		$	28		$	-




Credit Quality Indicator Loan Categories

Commercial credit exposure

Credit risk profile by creditworthiness category






	March 31, 2020
(dollars in thousands)	Pass			Special mention			Substandard			Doubtful			Total

Commercial and industrial	$	110,927		$	1,820		$	5,393		$	-		$	118,140
Commercial real estate - non-owner occupied		88,576			1,090			5,964			-			95,630
Commercial real estate - owner occupied		117,458			1,890			6,628			-			125,976
Commercial real estate - construction		2,389			56			751			-			3,196
Total commercial	$	319,350		$	4,856		$	18,736		$	-		$	342,942



Consumer & Mortgage lending credit exposure

Credit risk profile based on payment activity





							March 31, 2020
(dollars in thousands)							Performing			Non-performing			Total

Consumer
Home equity installment							$	35,394		$	62		$	35,456
Home equity line of credit								46,510			340			46,850
Auto loans								102,121			92			102,213
Direct finance leases (1)								16,418			-			16,418
Other								7,025			-			7,025
Total consumer								207,468			494			207,962
Residential
Real estate								174,487			966			175,453
Construction								18,767			-			18,767
Total residential								193,254			966			194,220
Total consumer & residential							$	400,722		$	1,460		$	402,182

(1)Net of unearned lease revenue of $0.9 million.



Commercial credit exposure

Credit risk profile by creditworthiness category






	December 31, 2019
(dollars in thousands)	Pass			Special mention			Substandard			Doubtful			Total

Commercial and industrial	$	115,585		$	2,061		$	4,948		$	-		$	122,594
Commercial real estate - non-owner occupied		92,016			1,360			6,425			-			99,801
Commercial real estate - owner occupied		121,887			2,065			6,606			-			130,558
Commercial real estate - construction		3,687			17			950			-			4,654
Total commercial	$	333,175		$	5,503		$	18,929		$	-		$	357,607



Consumer & Mortgage lending credit exposure

Credit risk profile based on payment activity






							December 31, 2019
(dollars in thousands)							Performing			Non-performing			Total

Consumer
Home equity installment							$	36,566		$	65		$	36,631
Home equity line of credit								46,988			294			47,282
Auto loans								105,854			16			105,870
Direct finance leases (2)								15,452			-			15,452
Other								5,634			-			5,634
Total consumer								210,494			375			210,869
Residential
Real estate								166,158			1,006			167,164
Construction								17,770			-			17,770
Total residential								183,928			1,006			184,934
Total consumer & residential							$	394,422		$	1,381		$	395,803

(2)Net of unearned lease revenue of $0.9 million.

Schedule of Change in Allowance for Loan Losses and the Recorded Investment in Loans







As of and for the three months ended March 31, 2020
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated			Total
Allowance for Loan Losses:
Beginning balance	$	1,484		$	3,933		$	2,013		$	2,278		$	39		$	9,747
Charge-offs		(64)			(163)			(43)			(31)			-			(301)
Recoveries		12			2			64			193			-			271
Provision		121			171			60			(47)			(5)			300
Ending balance	$	1,553		$	3,943		$	2,094		$	2,393		$	34		$	10,017
Ending balance: individually evaluated for impairment	$	195		$	312		$	75		$	137		$	-		$	719
Ending balance: collectively evaluated for impairment	$	1,358		$	3,631		$	2,019		$	2,256		$	34		$	9,298
Loans Receivables:
Ending balance (2)	$	118,140		$	224,802		$	207,962	(1)	$	194,220		$	-		$	745,124
Ending balance: individually evaluated for impairment	$	310		$	2,872		$	494		$	966		$	-		$	4,642
Ending balance: collectively evaluated for impairment	$	117,830		$	221,930		$	207,468		$	193,254		$	-		$	740,482

(1) Net of unearned lease revenue of $0.9 million.  (2) Includes $3.0 million of net deferred loan costs.





As of and for the year ended December 31, 2019
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated			Total
Allowance for Loan Losses:
Beginning balance	$	1,432		$	3,901		$	2,548		$	1,844		$	22		$	9,747
Charge-offs		(184)			(597)			(398)			(330)			-			(1,509)
Recoveries		32			317			67			8			-			424
Provision		204			312			(204)			756			17			1,085
Ending balance	$	1,484		$	3,933		$	2,013		$	2,278		$	39		$	9,747
Ending balance: individually evaluated for impairment	$	221		$	426		$	87		$	174		$	-		$	908
Ending balance: collectively evaluated for impairment	$	1,263		$	3,507		$	1,926		$	2,104		$	39		$	8,839
Loans Receivables:
Ending balance (2)	$	122,594		$	235,013		$	210,869	(1)	$	184,934		$	-		$	753,410
Ending balance: individually evaluated for impairment	$	336		$	2,948		$	375		$	1,006		$	-		$	4,665
Ending balance: collectively evaluated for impairment	$	122,258		$	232,065		$	210,494		$	183,928		$	-		$	748,745

(1) Net of unearned lease revenue of $0.9 million.  (2) Includes $3.0 million of net deferred loan costs.







As of and for the three months ended March 31, 2019
	Commercial &			Commercial						Residential
(dollars in thousands)	industrial			real estate			Consumer			real estate			Unallocated			Total
Allowance for Loan Losses:
Beginning balance	$	1,432		$	3,901		$	2,548		$	1,844		$	22		$	9,747
Charge-offs		(28)			(361)			(89)			(35)			-			(513)
Recoveries		6			2			25			-			-			33
Provision		(3)			485			(354)			101			26			255
Ending balance	$	1,407		$	4,027		$	2,130		$	1,910		$	48		$	9,522



Undiscounted Cash Flows to be Received on Annual Basis for Direct Finance Leases



(dollars in thousands)	Amount

2020	$	5,344
2021		6,005
2022		3,720
2023		2,039
2024		248
Total future minimum lease payments receivable		17,356
Less: Unearned income		(938)
Undiscounted cash flows to be received	$	16,418




X

- Definition

Schedule of Change in Allowance for Loan Losses and the Recorded Investment in Loans [Table Text Block]

+ References

No definition available.

+ Details

Name:	fdbc_ScheduleOfChangeInAllowanceForLoanLossesAndRecordedInvestmentInLoansTableTextBlock
Namespace Prefix:	fdbc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919391-209981

+ Details

Name:	us-gaap_SalesTypeAndDirectFinancingLeasesLeaseReceivableMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919258-210447

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration