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Loans and Related Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2018

Loans and Related Allowance for Loan Losses [Abstract]

Primary Segments of the Loan Portfolio

The following table summarizes the primary segments of the loan portfolio at September 30, 2018 and December 31, 2017:



(in thousands)	Commercial Real Estate		Acquisition and Development		Commercial and Industrial		Residential Mortgage		Consumer		Total
September 30, 2018

   Individually evaluated for impairment	$	5,801	$	658	$	17	$	4,121	$	21	$	10,618
   Collectively evaluated for impairment	$	286,993	$	113,031	$	98,493	$	421,348	$	33,577	$	953,442
Total loans	$	292,794	$	113,689	$	98,510	$	425,469	$	33,598	$	964,060

December 31, 2017

   Individually evaluated for impairment	$	9,076	$	976	$	668	$	4,201	$	30	$	14,951
   Collectively evaluated for impairment	$	274,086	$	109,554	$	76,055	$	394,447	$	23,425	$	877,567
Total loans	$	283,162	$	110,530	$	76,723	$	398,648	$	23,455	$	892,518



Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating



The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention and Substandard within the internal risk rating system at September 30, 2018 and December 31, 2017:


(in thousands)	Pass		Special Mention		Substandard		Total
September 30, 2018
  Commercial real estate
     Non owner-occupied	$	136,244	$	2,938	$	2,818	$	142,000
     All other CRE		143,329		1,768		5,697		150,794
  Acquisition and development
     1-4 family residential construction		21,048		0		0		21,048
     All other A&D		84,704		7,378		559		92,641
  Commercial and industrial		94,024		3,871		615		98,510
  Residential mortgage
     Residential mortgage - term		348,112		0		4,675		352,787
     Residential mortgage - home equity		71,445		144		1,093		72,682
  Consumer		33,469		4		125		33,598
        Total	$	932,375	$	16,103	$	15,582	$	964,060

December 31, 2017
  Commercial real estate
     Non owner-occupied	$	133,725	$	0	$	5,843	$	139,568
     All other CRE		133,905		2,061		7,628		143,594
  Acquisition and development
     1-4 family residential construction		17,719		0		0		17,719
     All other A&D		84,345		7,294		1,172		92,811
  Commercial and industrial		75,299		17		1,407		76,723
  Residential mortgage
     Residential mortgage - term		319,059		0		5,326		324,385
     Residential mortgage - home equity		73,059		148		1,056		74,263
  Consumer		23,391		5		59		23,455
        Total	$	860,502	$	9,525	$	22,491	$	892,518



Loan Portfolio Summarized by the Past Due Status



The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and non-accrual loans at September 30, 2018 and December 31, 2017:



(in thousands)	Current		30-59 Days Past Due		60-89 Days Past Due		90 Days+ Past Due		Total Past Due and Accruing		Non-Accrual		Total Loans
September 30, 2018
  Commercial real estate
     Non owner-occupied	$	141,374	$	17	$	0	$	0	$	17	$	609	$	142,000
     All other CRE		148,713		31		0		0		31		2,050		150,794
  Acquisition and development
     1-4 family residential construction		21,048		0		0		0		0		0		21,048
     All other A&D		92,450		0		0		151		151		40		92,641
  Commercial and industrial		98,380		129		0		1		130		0		98,510
  Residential mortgage
     Residential mortgage - term		348,861		467		1,498		390		2,355		1,571		352,787
     Residential mortgage - home equity		71,524		427		197		0		624		534		72,682
  Consumer		33,369		150		42		17		209		20		33,598
        Total	$	955,719	$	1,221	$	1,737	$	559	$	3,517	$	4,824	$	964,060

December 31, 2017
  Commercial real estate
     Non owner-occupied	$	136,134	$	186	$	0	$	0	$	186	$	3,248	$	139,568
     All other CRE		141,680		461		248		0		709		1,205		143,594
  Acquisition and development
     1-4 family residential construction		17,719		0		0		0		0		0		17,719
     All other A&D		92,291		0		165		144		309		211		92,811
  Commercial and industrial		76,322		0		17		6		23		378		76,723
  Residential mortgage
     Residential mortgage - term		319,633		322		2,534		430		3,286		1,466		324,385
     Residential mortgage - home equity		72,683		600		400		0		1,000		580		74,263
  Consumer		23,273		115		22		15		152		30		23,455
        Total	$	879,735	$	1,684	$	3,386	$	595	$	5,665	$	7,118	$	892,518



Primary Segments of the Allowance for Loan Loss

The following table summarizes the primary segments of the ALL at September 30, 2018 and December 31, 2017, segregated by the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment: 








(in thousands)	Commercial Real Estate		Acquisition and Development		Commercial and Industrial		Residential Mortgage		Consumer			Unallocated	Total
September 30, 2018

   Individually evaluated for impairment	$	170	$	26	$	0	$	116	$	3	$	0	$	315
   Collectively evaluated for impairment	$	2,643	$	1,469	$	1,001	$	4,102	$	293	$	500	$	10,008
Total ALL	$	2,813	$	1,495	$	1,001	$	4,218	$	296	$	500	$	10,323

December 31, 2017

   Individually evaluated for impairment	$	245	$	40	$	0	$	65	$	12	$	0	$	362
   Collectively evaluated for impairment	$	3,454	$	1,217	$	869	$	3,379	$	191	$	500	$	9,610
Total ALL	$	3,699	$	1,257	$	869	$	3,444	$	203	$	500	$	9,972



Impaired Loans and Related Interest Income by Loan Portfolio Class





The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required at September 30, 2018 and December 31, 2017:


		Impaired Loans with Specific Allowance				Impaired Loans with No Specific Allowance		Total Impaired Loans
(in thousands)		Recorded Investment		Related Allowances		Recorded Investment		Recorded Investment		Unpaid Principal Balance
September 30, 2018
  Commercial real estate
     Non owner-occupied	$	685	$	170	$	46	$	731	$	8,516
     All other CRE		0		0		5,070		5,070		5,070
  Acquisition and development
     1-4 family residential construction		0		0		387		387		387
     All other A&D		231		27		40		271		353
  Commercial and industrial		0		0		17		17		2,231
  Residential mortgage
     Residential mortgage - term		1,101		115		2,486		3,587		3,820
     Residential mortgage – home equity		0		0		534		534		547
  Consumer		10		3		11		21		21
        Total impaired loans	$	2,027	$	315	$	8,591	$	10,618	$	20,945

December 31, 2017
  Commercial real estate
     Non owner-occupied	$	1,711	$	245	$	1,907	$	3,618	$	10,579
     All other CRE		0		0		5,458		5,458		5,731
  Acquisition and development
     1-4 family residential construction		0		0		527		527		527
     All other A&D		295		40		154		449		722
  Commercial and industrial		0		0		668		668		2,882
  Residential mortgage
     Residential mortgage - term		598		65		3,023		3,621		3,919
     Residential mortgage – home equity		0		0		580		580		593
  Consumer		30		12		0		30		30
        Total impaired loans	$	2,634	$	362	$	12,317	$	14,951	$	24,983



Allowance for Loan Losses Summarized by Loan Portfolio Segments

The following tables present the activity in the ALL for the nine- and three-month periods ended September 30, 2018 and 2017:




(in thousands)	Commercial Real Estate		Acquisition and Development		Commercial and Industrial		Residential Mortgage		Consumer			Unallocated	Total
ALL balance at January 1, 2018	$	3,699	$	1,257	$	869	$	3,444	$	203	$	500	$	9,972
Charge-offs		(889)		(98)		(32)		(353)		(297)		0		(1,669)
Recoveries		60		290		44		323		116		0		833
Provision		(57)		46		120		804		274		0		1,187
ALL balance at September 30, 2018	$	2,813	$	1,495	$	1,001	$	4,218	$	296	$	500	$	10,323

ALL balance at January 1, 2017	$	3,913	$	871	$	858	$	3,588	$	188	$	500	$	9,918
Charge-offs		(2,798)		(79)		(37)		(252)		(254)		0		(3,420)
Recoveries		68		230		1,666		299		185		0		2,448
Provision		3,354		162		(1,683)		(101)		77		0		1,809
ALL balance at September 30, 2017	$	4,537	$	1,184	$	804	$	3,534	$	196	$	500	$	10,755



Average of Impaired Loans and Related Interest Income by Loan Portfolio Class

The following table presents the average recorded investment in impaired loans by class and related interest income recognized for the periods indicated:






	Nine months ended						Nine months ended
	September 30, 2018						September 30, 2017
(in thousands)	Average investment		Interest income recognized on an accrual basis		Interest income recognized on a cash basis		Average investment		Interest income recognized on an accrual basis		Interest income recognized on a cash basis
  Commercial real estate
     Non owner-occupied	$	1,716	$	9	$	66	$	6,255	$	18	$	0
     All other CRE		5,495		153		56		8,314		157		0
  Acquisition and development
     1-4 family residential construction		475		18		0		582		18		0
     All other A&D		350		9		0		1,851		68		0
  Commercial and industrial		327		13		0		393		9		0
  Residential mortgage
     Residential mortgage - term		3,566		92		2		3,836		98		8
     Residential mortgage – home equity		585		0		7		236		0		0
  Consumer		25		0		0		0		0		0
        Total	$	12,539	$	294	$	131	$	21,467	$	368	$	8



Modification of Troubled Debt Restructuring by Class





There were 16 loans totaling $5.0 million and 19 loans totaling $6.0 million that were classified as TDRs at September 30, 2018 and December 31, 2017, respectively.  The following tables present the volume and recorded investment at that time of modification of TDRs by class and type of modification that occurred during the periods indicated:








	Temporary Rate Modification			Extension of Maturity			Modification of Payment and Other Terms
(in thousands)	Number of Contracts	Recorded Investment		Number of Contracts	Recorded Investment		Number of Contracts	Recorded Investment
Nine months ended September 30, 2018
  Commercial real estate
     Non owner-occupied	0	$	0	0	$	0	1	$	126
     All other CRE	0		0	1		179	0		0
  Acquisition and development
     1-4 family residential construction	0		0	1		387	0		0
     All other A&D	0		0	0		0	0		0
  Commercial and industrial	0		0	0		0	0		0
  Residential mortgage
     Residential mortgage – term	0		0	0		0	0		0
     Residential mortgage – home equity	0		0	0		0	0		0
  Consumer	0		0	0		0	0		0
        Total	0	$	0	2	$	566	1	$	126








	Temporary Rate Modification			Extension of Maturity			Modification of Payment and Other Terms
(in thousands)	Number of Contracts	Recorded Investment		Number of Contracts	Recorded Investment		Number of Contracts	Recorded Investment
Nine months ended September 30, 2017
  Commercial real estate
     Non owner-occupied	0	$	0	0	$	0	0	$	0
     All other CRE	0		0	0		0	0		0
  Acquisition and development
     1-4 family residential construction	0		0	0		0	0		0
     All other A&D	0		0	1		244	0		0
  Commercial and industrial	0		0	0		0	0		0
  Residential mortgage
     Residential mortgage – term	0		0	1		259	1		439
     Residential mortgage – home equity	0		0	0		0	0		0
  Consumer	0		0	0		0	0		0
        Total	0	$	0	2	$	503	1	$	439



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