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Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables) | 9 Months Ended
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Sep. 30, 2012
Allowance for Loan Losses, Nonperforming Assets and Impaired Loans [Abstract] |
Financing receivables and activity in the allowance for credit losses account | A detailed analysis showing the allowance roll-forward by portfolio segment and related loan balance by segment follows.
|  | Activity in the Allowance for Loan Losses for the Three Months Ended September 30, 2012
|  | Real Estate Construction |  | Consumer Real Estate |  | Commercial Real Estate |  | Commercial Non Real Estate |  | Public Sector and IDA |  | Consumer Non Real Estate |  | Unallocated |  | Total |
Balance, June 30, 2012 |  | $ | 1,396 |  | $ | 1,910 |  | $ | 3,257 |  | $ | 909 |  | $ | 111 |  | $ | 422 |  | $ | 163 |  | $ | 8,168 |
Charge-offs |  |  | (51 | ) |  | (33 | ) |  | (592 | ) |  | --- |  |  | --- |  |  | (40 | ) |  | --- |  |  | (716 | )
Recoveries |  |  | --- |  |  | --- |  |  | --- |  |  | 1 |  |  | --- |  |  | 23 |  |  | --- |  |  | 24 |
Provision for loan losses |  |  | (158 | ) |  | 95 |  |  | 872 |  |  | (46 | ) |  | 34 |  |  | (5 | ) |  | (14 | ) |  | 778 |
Balance, September 30, 2012 |  | $ | 1,187 |  | $ | 1,972 |  | $ | 3,537 |  | $ | 864 |  | $ | 145 |  | $ | 400 |  | $ | 149 |  | $ | 8,254 |
|  | Activity in the Allowance for Loan Losses for the Nine Months Ended September 30, 2012
|  | Real Estate Construction |  | Consumer Real Estate |  | Commercial Real Estate |  | Commercial Non Real Estate |  | Public Sector and IDA |  | Consumer Non Real Estate |  | Unallocated |  |  | Total |
Balance, December 31, 2011 |  | $ | 1,079 |  | $ | 1,245 |  | $ | 3,515 |  | $ | 1,473 |  | $ | 232 |  | $ | 403 |  | $ | 121 |  | $ | 8,068 |
Charge-offs |  |  | (640 | ) |  | (278 | ) |  | (1,329 | ) |  | (5 | ) |  | --- |  |  | (192 | ) |  | --- |  |  | (2,444 | )
Recoveries |  |  | 13 |  |  | 2 |  |  | --- |  |  | 2 |  |  | --- |  |  | 59 |  |  | --- |  |  | 76 |
Provision for loan losses |  |  | 735 |  |  | 1,003 |  |  | 1,351 |  |  | (606 | ) |  | (87 | ) |  | 130 |  |  | 28 |  |  | 2,554 |
Balance, September 30, 2012 |  | $ | 1,187 |  | $ | 1,972 |  | $ | 3,537 |  | $ | 864 |  | $ | 145 |  | $ | 400 |  | $ | 149 |  | $ | 8,254 |
|  | Activity in the Allowance for Loan Losses for the Three Months Ended September 30, 2011 |
|  | Consumer Real Estate(1) |  |  | Consumer Non Real Estate(1) |  |  | Commercial Real Estate(1) |  |  | Commercial & Industrial(1) |  |  | Construction, Development & Other Land(1) |  |  | Unallocated |  |  | Total |
Balance, June 30, 2011 |  | $ | 1,371 |  |  | $ | 483 |  |  | $ | 4,333 |  |  | $ | 1,348 |  |  | $ | 636 |  |  | $ | 323 |  |  | $ | 8,494 |
Charge-offs |  |  | (217 | ) |  |  | (58 | ) |  |  | (41 | ) |  |  | (30 | ) |  |  | (100 | ) |  |  | --- |  |  |  | (446 | )
Recoveries |  |  | --- |  |  |  | 28 |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | 28 |
Provision for loan losses |  |  | 61 |  |  |  | 8 |  |  |  | 339 |  |  |  | (76 | ) |  |  | 515 |  |  |  | (204 | ) |  |  | 643 |
Balance, September 30, 2011 |  | $ | 1,215 |  |  | $ | 461 |  |  | $ | 4,631 |  |  | $ | 1,242 |  |  | $ | 1,051 |  |  | $ | 119 |  |  | $ | 8,719 |
(1) Segments at September 30, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
|  | Activity in the Allowance for Loan Losses for the Nine Months Ended September 30, 2011 |
|  | Consumer Real Estate(1) |  |  | Consumer Non Real Estate(1) |  |  | Commercial Real Estate(1) |  |  | Commercial & Industrial(1) |  |  | Construction, Development & Other Land(1) |  |  | Unallocated |  |  | Total |
Balance, December 31, 2010 |  | $ | 1,059 |  |  | $ | 586 |  |  | $ | 4,033 |  |  | $ | 1,108 |  |  | $ | 749 |  |  | $ | 129 |  |  | $ | 7,664 |
Charge-offs |  |  | (429 | ) |  |  | (208 | ) |  |  | (301 | ) |  |  | (167 | ) |  |  | (100 | ) |  |  | --- |  |  |  | (1,205 | )
Recoveries |  |  | 7 |  |  |  | 56 |  |  |  | --- |  |  |  | 1 |  |  |  | --- |  |  |  | --- |  |  |  | 64 |
Provision for loan losses |  |  | 578 |  |  |  | 27 |  |  |  | 899 |  |  |  | 300 |  |  |  | 402 |  |  |  | (10 | ) |  |  | 2,196 |
Balance, September 30, 2011 |  | $ | 1,215 |  |  | $ | 461 |  |  | $ | 4,631 |  |  | $ | 1,242 |  |  | $ | 1,051 |  |  | $ | 119 |  |  | $ | 8,719 |
(1) Segments at September 30, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
|  | Allowance for Loan Losses as of September 30, 2012 |
|  | Real Estate Construction |  | Consumer Real Estate |  | Commercial Real Estate |  | Commercial Non Real Estate |  | Public Sector and IDA |  | Consumer Non Real Estate |  | Unallocated |  | Total |
Individually evaluated for impairment |  | $ | --- |  | $ | 47 |  | $ | 44 |  | $ | 236 |  | $ | --- |  | $ | --- |  | $ | --- |  | $ | 327 |
Collectively evaluated for impairment |  |  | 1,187 |  |  | 1,925 |  |  | 3,493 |  |  | 628 |  |  | 145 |  |  | 400 |  |  | 149 |  |  | 7,927 |
Total |  | $ | 1,187 |  | $ | 1,972 |  | $ | 3,537 |  | $ | 864 |  | $ | 145 |  | $ | 400 |  | $ | 149 |  | $ | 8,254 |
| Allowance for Loan Losses as of December 31, 2011 |
| Consumer Real Estate(1) |  | Consumer Non Real Estate(1) |  | Commercial Real Estate(1) |  | Commercial & Industrial(1) |  | Construction, Development & Other Land(1) |  | Unallocated |  |  | Total |
Individually evaluated for impairment |  | $ | --- |  |  | $ | --- |  |  | $ | 1,014 |  |  | $ | 62 |  |  | $ | 47 |  |  | $ | --- |  |  | $ | 1,123 |
Collectively evaluated for impairment |  |  | 1,052 |  |  |  | 401 |  |  |  | 3,497 |  |  |  | 973 |  |  |  | 901 |  |  |  | 121 |  |  |  | 6,945 |
Total |  | $ | 1,052 |  |  | $ | 401 |  |  | $ | 4,511 |  |  | $ | 1,035 |  |  | $ | 948 |  |  | $ | 121 |  |  | $ | 8,068 |
(1) Segments at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
|  | Loans as of September 30, 2012
|  | Real Estate Construction |  | Consumer Real Estate |  | Commercial Real Estate |  | Commercial Non Real Estate |  | Public Sector and IDA |  | Consumer Non Real Estate |  | Unallocated |  | Total |
Individually evaluated for impairment |  | $ | 3,623 |  | $ | 949 |  | $ | 6,859 |  | $ | 534 |  | $ | --- |  | $ | --- |  | $ | --- |  | $ | 11,965 |
Collectively evaluated for impairment |  |  | 46,176 |  |  | 140,464 |  |  | 298,508 |  |  | 35,195 |  |  | 26,589 |  |  | 32,564 |  |  | --- |  |  | 579,496
Total |  | $ | 49,799 |  | $ | 141,413 |  | $ | 305,367 |  | $ | 35,729 |  | $ | 26,589 |  | $ | 32,564 |  | $ | --- |  |  | 591,461
| Loans as of December 31, 2011 |
| Consumer Real Estate(1) |  | Consumer Non Real Estate(1) |  | Commercial Real Estate(1) |  | Commercial & Industrial(1) |  | Construction, Development & Other Land(1) |  | Unallocated |  |  | Total |
Individually evaluated for impairment |  | $ | 238 |  |  | $ | --- |  |  | $ | 9,067 |  |  | $ | 139 |  |  | $ | 3,152 |  |  | $ | --- |  |  | $ | 12,596 |
Collectively evaluated for impairment |  |  | 109,843 |  |  |  | 29,707 |  |  |  | 357,507 |  |  |  | 37,584 |  |  |  | 41,233 |  |  |  | --- |  |  |  | 575,874 |
Total |  | $ | 110,081 |  |  | $ | 29,707 |  |  | $ | 366,574 |  |  | $ | 37,723 |  |  | $ | 44,385 |  |  | $ | --- |  |  | $ | 588,470 |
(1) Segments at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
Summary of ratios for the allowance for loan losses | A summary of ratios for the allowance for loan losses follows.
|  | Nine Months Ended September 30, |  |  | Year Ended December 31, |
|  | 2012 |  | 2011 |  | 2011 |
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees |  |  | 1.40 | % |  | 1.46 | % |  | 1.37 | %
Ratio of net charge-offs to average loans, net of unearned income and deferred fees(1) |  |  | 0.54 | % |  | 0.26 | % |  | 0.43 | %
(1) | Net charge-offs are on an annualized basis.
Summary of nonperforming assets | A summary of nonperforming assets follows.
|  | September 30, |  |  | December 31, |
|  | 2012 |  |  | 2011 |  |  | 2011 |
Nonperforming assets: |  |  |  |  |  |  |  |  |
Nonaccrual loans |  | $ | 3,876 |  |  | $ | 1,263 |  |  | $ | 1,398 |
Restructured loans in nonaccrual |  |  | 2,254 |  |  |  | 3,081 |  |  |  | 3,806 |
Total nonperforming loans |  |  | 6,130 |  |  |  | 4,344 |  |  |  | 5,204 |
Other real estate owned, net |  |  | 1,894 |  |  |  | 1,759 |  |  |  | 1,489 |
Total nonperforming assets |  | $ | 8,024 |  |  | $ | 6,103 |  |  | $ | 6,693 |
Ratio of nonperforming assets to loans, net of unearned income and deferred fees, plus other real estate owned |  |  | 1.35 | % |  |  | 1.02 | % |  |  | 1.13 | %
Ratio of allowance for loan losses to nonperforming loans(1) |  |  | 134.65 | % |  |  | 200.71 | % |  |  | 155.03 | %
(1) The Company defines nonperforming loans as nonaccrual loans. Loans 90 days or more past due and still accruing and accruing restructured loans are excluded.
Summary of loans past due 90 days or more and impaired loans | A summary of loans past due 90 days or more and impaired loans follows.
|  | September 30, |  |  | December 31, |
|  | 2012 |  |  | 2011 |  |  | 2011 |
Loans past due 90 days or more and still accruing |  | $ | 114 |  |  | $ | 339 |  |  | $ | 481 |
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees |  |  | 0.02 | % |  |  | 0.06 | % |  |  | 0.08 | %
Accruing restructured loans |  | $ | 2,021 |  |  | $ | 5,524 |  |  | $ | 3,756 |
Impaired loans: |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans with no valuation allowance |  | $ | 11,063 |  |  | $ | 2,286 |  |  | $ | 5,505 |
Impaired loans with a valuation allowance |  |  | 902 |  |  |  | 7,754 |  |  |  | 7,091 |
Total impaired loans |  | $ | 11,965 |  |  | $ | 10,040 |  |  | $ | 12,596 |
Valuation allowance |  |  | (327 | ) |  |  | (1,829 | ) |  |  | (1,123 | )
Impaired loans, net of allowance |  | $ | 11,638 |  |  | $ | 8,211 |  |  | $ | 11,473 |
Average recorded investment in impaired loans(1) |  | $ | 13,831 |  |  | $ | 7,834 |  |  | $ | 8,734 |
Interest income recognized on impaired loans, after designation as impaired |  | $ | 292 |  |  | $ | 90 |  |  | $ | 141 |
Amount of income recognized on a cash basis |  | $ | --- |  |  | $ | --- |  |  | $ | --- |
(1) Recorded investment includes principal, accrued interest and net deferred fees.
Summary of investment in impaired loans, related allowance, recorded investment and interest income recognized | A detailed analysis of investment in impaired loans, associated reserves and interest income recognized, segregated by loan class follows.
|  | Impaired Loans as of September 30, 2012 |
|  | Principal Balance |  |  | (A) Total Recorded Investment(1) |  |  | Recorded Investment(1) in (A) for Which There is No Related Allowance |  |  | Recorded Investment(1) in (A) for Which There is a Related Allowance |  |  | Related Allowance |
Real Estate Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, residential |  | $ | 123 |  |  | $ | 118 |  |  | $ | 118 |  |  | $ | --- |  |  | $ | --- |
Construction, other |  |  | 3,500 |  |  |  | 3,498 |  |  |  | 3,498 |  |  |  | --- |  |  |  | --- |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Residential closed-end first liens |  |  | 790 |  |  |  | 793 |  |  |  | 638 |  |  |  | 155 |  |  |  | 47 |
Residential closed-end junior liens |  |  | 159 |  |  |  | 159 |  |  |  | 159 |  |  |  | --- |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily real estate |  |  | 2,034 |  |  |  | 2,049 |  |  |  | 1,787 |  |  |  | 262 |  |  |  | 44 |
Commercial real estate, owner occupied |  |  | 4,825 |  |  |  | 4,842 |  |  |  | 4,842 |  |  |  | --- |  |  |  | --- |
Commercial real estate, other |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 534 |  |  |  | 534 |  |  |  | 44 |  |  |  | 490 |  |  |  | 236 |
Public Sector and IDA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Public sector and IDA |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Automobile |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Other consumer loans |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Total |  | $ | 11,965 |  |  | $ | 11,993 |  |  | $ | 11,086 |  |  | $ | 907 |  |  | $ | 327 |
(1) Recorded investment includes the unpaid principal balance and any accrued interest and net deferred fees.
|  | Impaired Loans as of December 31, 2011(3) |
|  | Principal Balance |  |  | (A) Total Recorded Investment(1) |  |  | Recorded Investment(1) in (A) for Which There is No Related Allowance |  |  | Recorded Investment(1) in (A) for Which There is a Related Allowance |  |  | Related Allowance |
Consumer Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Closed-end consumer real estate |  | $ | 237 |  |  | $ | 237 |  |  | $ | 237 |  |  | $ | --- |  |  | $ | --- |
Commercial Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
College housing |  |  | 366 |  |  |  | 366 |  |  |  | 366 |  |  |  | --- |  |  |  | --- |
Office and retail |  |  | 3,500 |  |  |  | 3,500 |  |  |  | --- |  |  |  | 3,500 |  |  |  | 57 |
Hotel |  |  | 3,319 |  |  |  | 3,320 |  |  |  | 2,794 |  |  |  | 526 |  |  |  | 16 |
Medical professionals |  |  | 66 |  |  |  | 67 |  |  |  | --- |  |  |  | 67 |  |  |  | 66 |
General contractors |  |  | 703 |  |  |  | 703 |  |  |  | 176 |  |  |  | 527 |  |  |  | 402 |
Other commercial real estate |  |  | 1,113 |  |  |  | 1,112 |  |  |  | 425 |  |  |  | 687 |  |  |  | 474 |
Commercial & Industrial(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 139 |  |  |  | 139 |  |  |  | --- |  |  |  | 139 |  |  |  | 62 |
Construction, Development and Land(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,901 |  |  |  | 2,912 |  |  |  | 1,256 |  |  |  | 1,656 |  |  |  | 46 |
Commercial |  |  | 252 |  |  |  | 252 |  |  |  | 252 |  |  |  | --- |  |  |  | --- |
Total |  | $ | 12,596 |  |  | $ | 12,608 |  |  | $ | 5,506 |  |  | $ | 7,102 |  |  | $ | 1,123 |
(1) Recorded investment includes the unpaid principal balance and any accrued interest and net deferred fees. (2) Only classes with impaired loans are shown. (3) Segments and classes at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012. The following tables show the average investment and interest income recognized for impaired loans.
|  | Average Investment and Interest Income for Impaired Loans |
|  | For the Three Months Ended September 30, 2012 |  |  | For the Nine Months Ended September 30, 2012 |
|  | Average Recorded Investment(1) |  |  | Interest Income Recognized |  |  | Average Recorded Investment(1) |  |  | Interest Income Recognized |
Real Estate Construction |  |  |  |  |  |  |  |  |  |  |  |
Construction, residential |  | $ | 1,428 |  |  | $ | --- |  |  | $ | 1,486 |  |  | $ | --- |
Construction, other |  |  | 3,498 |  |  |  | 58 |  |  |  | 4,568 |  |  |  | 184 |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  |  | 6 |  |  |  | --- |  |  |  | 135 |  |  |  | 2 |
Residential closed-end first liens |  |  | 1,038 |  |  |  | 3 |  |  |  | 889 |  |  |  | 7 |
Residential closed-end junior liens |  |  | 220 |  |  |  | --- |  |  |  | 245 |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily real estate |  |  | 2,083 |  |  |  | 16 |  |  |  | 1,226 |  |  |  | 24 |
Commercial real estate, owner occupied |  |  | 5,401 |  |  |  | 28 |  |  |  | 4,656 |  |  |  | 72 |
Commercial real estate, other |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 549 |  |  |  | 1 |  |  |  | 587 |  |  |  | 3 |
Public Sector and IDA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Public sector and IDA |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Automobile |  |  | 8 |  |  |  | --- |  |  |  | 5 |  |  |  | --- |
Other consumer |  |  | --- |  |  |  | --- |  |  |  | 34 |  |  |  | --- |
Total |  | $ | 14,231 |  |  | $ | 106 |  |  | $ | 13,831 |  |  | $ | 292 |
(1) Recorded investment includes the unpaid principal balance and any accrued interest and net deferred fees.
|  | Average Investment and Interest Income of Impaired Loans For the Year Ended |
|  | December 31, 2011(3) |
|  | Average Recorded Investment(1) |  |  | Interest Income Recognized |
Consumer Real Estate(2) |  |  |  |  |  |
Closed-end consumer real estate |  | $ | 450 |  |  | $ | 3 |
Commercial Real Estate(2) |  |  |  |  |  |  |  |
College housing |  |  | 281 |  |  |  | 7 |
Office & retail |  |  | 292 |  |  |  | --- |
Hotel |  |  | 3,445 |  |  |  | 41 |
Medical professionals |  |  | 67 |  |  |  | 5 |
General contractors |  |  | 112 |  |  |  | 4 |
Other commercial real estate |  |  | 1,139 |  |  |  | 24 |
Commercial & Industrial(2) |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 553 |  |  |  | --- |
Construction, Development and Land(2) |  |  |  |  |  |  |  |
Residential |  |  | 2,143 |  |  |  | 49 |
Commercial |  |  | 252 |  |  |  | 8 |
Total |  | $ | 8,734 |  |  | $ | 141 |
(1) Recorded investment includes the unpaid principal balance and any accrued interest and net deferred fees.
(2) | Only classes with impaired loans are shown.
(3) Segments at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
Analysis of past due and nonaccrual loans | An analysis of past due and nonaccrual loans as of September 30, 2012 follows.
|  | 30 – 89 Days Past Due |  |  | 90 or More Days Past Due |  |  | 90 or More Days Past Due and Still Accruing |  |  | Nonaccruals (Including Impaired Nonaccruals) |
Real Estate Construction |  |  |  |  |  |  |  |  |  |  |  |
Construction, residential |  | $ | 158 |  |  | $ | 123 |  |  | $ | --- |  |  | $ | 123 |
Construction, other |  |  | --- |  |  |  | 89 |  |  |  | --- |  |  |  | 89 |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  |  | 14 |  |  |  | 54 |  |  |  | 30 |  |  |  | 24 |
Residential closed-end first liens |  |  | 2,167 |  |  |  | 593 |  |  |  | 48 |  |  |  | 972 |
Residential closed-end junior liens |  |  | 99 |  |  |  | 114 |  |  |  | --- |  |  |  | 198 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily real estate |  |  | 701 |  |  |  | 433 |  |  |  | --- |  |  |  | 1,278 |
Commercial real estate, owner occupied |  |  | 1,223 |  |  |  | 2,706 |  |  |  | 20 |  |  |  | 2,953 |
Commercial real estate, other |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 435 |  |  |  | 96 |  |  |  | --- |  |  |  | 490 |
Public Sector and IDA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Public sector and IDA |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 46 |  |  |  | 3 |  |  |  | 3 |  |  |  | --- |
Automobile |  |  | 283 |  |  |  | 6 |  |  |  | 5 |  |  |  | 3 |
Other consumer loans |  |  | 140 |  |  |  | 8 |  |  |  | 8 |  |  |  | --- |
Total |  | $ | 5,266 |  |  | $ | 4,225 |  |  | $ | 114 |  |  | $ | 6,130 |
An analysis of past due and nonaccrual loans as of December 31, 2011(1) follows.
|  | 30 – 89 Days Past Due |  |  | 90 or More Days Past Due |  |  | 90 or More Days Past Due and Still Accruing |  |  | Nonaccruals (Including Impaired Nonaccruals) |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  | $ | --- |  |  | $ | --- |  |  | $ | --- |  |  | $ | --- |
Closed-end consumer real estate |  |  | 1,735 |  |  |  | 658 |  |  |  | 346 |  |  |  | 313 |
Consumer construction |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 26 |  |  |  | 8 |  |  |  | 8 |  |  |  | --- |
Consumer general |  |  | 270 |  |  |  | 38 |  |  |  | 38 |  |  |  | --- |
Consumer overdraft |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
College housing |  |  | 452 |  |  |  | 250 |  |  |  | --- |  |  |  | 250 |
Office/retail |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Nursing homes |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Hotels |  |  | 616 |  |  |  | 526 |  |  |  | --- |  |  |  | 1,397 |
Municipalities |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Medical professionals |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Religious organizations |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Convenience stores |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Entertainment and sports |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Nonprofits |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Restaurants |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
General contractors |  |  | 103 |  |  |  | --- |  |  |  | --- |  |  |  | 703 |
Other commercial real estate |  |  | 815 |  |  |  | 488 |  |  |  | 63 |  |  |  | 1,112 |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 31 |  |  |  | 26 |  |  |  | 26 |  |  |  | 139 |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | --- |  |  |  | 1,290 |  |  |  | --- |  |  |  | 1,290 |
Commercial |  |  | 252 |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Total |  | $ | 4,300 |  |  | $ | 3,284 |  |  | $ | 481 |  |  | $ | 5,204 |
(1) Segments at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
Non-impaired loans by credit quality indicator | The following displays collectively-evaluated loans by credit quality indicator. September 30, 2012
|  | Pass |  |  | Special Mention |  |  | Classified (Excluding Impaired) |
Real Estate Construction |  |  |  |  |  |  |  |  |
Construction, 1-4 family residential |  | $ | 15,284 |  |  | $ | --- |  |  | $ | --- |
Construction, other |  |  | 27,842 |  |  |  | 2,961 |  |  |  | 89 |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  |  | 18,265 |  |  |  | 98 |  |  |  | 72 |
Closed-end first liens |  |  | 112,188 |  |  |  | 702 |  |  |  | 2,096 |
Closed-end junior liens |  |  | 6,778 |  |  |  | 124 |  |  |  | 140 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Multifamily residential real estate |  |  | 32,342 |  |  |  | 3,533 |  |  |  | 262 |
Commercial real estate owner-occupied |  |  | 165,685 |  |  |  | 986 |  |  |  | 1,087 |
Commercial real estate other |  |  | 91,482 |  |  |  | 3,132 |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 34,721 |  |  |  | 13 |  |  |  | 461 |
Public Sector and IDA |  |  |  |  |  |  |  |  |  |  |  |
States and political subdivisions |  |  | 26,589 |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 6,501 |  |  |  | --- |  |  |  | --- |
Automobile |  |  | 12,913 |  |  |  | 81 |  |  |  | 51 |
Other consumer |  |  | 12,908 |  |  |  | 66 |  |  |  | 44 |
Total |  | $ | 563,498 |  |  | $ | 11,696 |  |  | $ | 4,302 |
The following displays collectively-evaluated loans by credit quality indicator. December 31, 2011(1)
|  | Pass |  |  | Special Mention |  |  | Classified (Excluding Impaired) |
Consumer Real Estate |  |  |  |  |  |  |  |  |
Equity lines |  | $ | 17,971 |  |  | $ | --- |  |  | $ | 14 |
Closed-end consumer real estate |  |  | 87,882 |  |  |  | 595 |  |  |  | 1,332 |
Consumer construction |  |  | 2,050 |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 6,594 |  |  |  | --- |  |  |  | 1 |
Consumer general |  |  | 22,679 |  |  |  | 42 |  |  |  | 105 |
Consumer overdraft |  |  | 285 |  |  |  | --- |  |  |  | 1 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
College housing |  |  | 88,157 |  |  |  | 452 |  |  |  | 215 |
Office/retail |  |  | 73,106 |  |  |  | 420 |  |  |  | 267 |
Nursing homes |  |  | 16,173 |  |  |  | --- |  |  |  | --- |
Hotel |  |  | 24,498 |  |  |  | --- |  |  |  | 616 |
Municipalities |  |  | 19,230 |  |  |  | --- |  |  |  | --- |
Medical professionals |  |  | 18,577 |  |  |  | --- |  |  |  | --- |
Religious organizations |  |  | 15,852 |  |  |  | --- |  |  |  | --- |
Convenience stores |  |  | 10,519 |  |  |  | --- |  |  |  | --- |
Entertainment and sports |  |  | 7,346 |  |  |  | --- |  |  |  | --- |
Nonprofit |  |  | 3,265 |  |  |  | 3,170 |  |  |  | --- |
Restaurants |  |  | 6,138 |  |  |  | --- |  |  |  | 387 |
General contractors |  |  | 4,550 |  |  |  | 109 |  |  |  | 247 |
Other commercial real estate |  |  | 63,422 |  |  |  | --- |  |  |  | 790 |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 37,252 |  |  |  | 196 |  |  |  | 137 |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 15,732 |  |  |  | --- |  |  |  | --- |
Commercial |  |  | 22,409 |  |  |  | 2,961 |  |  |  | 130 |
Total |  | $ | 563,687 |  |  | $ | 7,945 |  |  | $ | 4,242 |
(1) Segments at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
Troubled debt restructurings | The Company modified loans in troubled debt restructurings during the periods ended September 30, 2012 and September 30, 2011. The following tables present restructurings by class that occurred during the periods. Note: Only classes with restructured loans are presented.
|  | Restructurings That Occurred During the Three Months Ended September 30, 2012
|  | Number of Contracts |  |  | Pre-Modification Outstanding Principal Balance |  |  | Post-Modification Outstanding Principal Balance |
Consumer Real Estate |  |  |  |  |  |  |  |  |
Residential closed-end first liens |  |  | 1 |  |  | $ | 38 |  |  | $ | 38 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate, owner occupied |  |  | 1 |  |  |  | 193 |  |  |  | 193 |
Total |  |  | 2 |  |  | $ | 231 |  |  | $ | 231 |
|  | Restructurings That Occurred During the Three Months Ended September 30, 2011(1)
|  | Number of Contracts |  |  | Pre-Modification Outstanding Principal Balance |  |  | Post-Modification Outstanding Principal Balance |
Construction, Development and Land |  |  |  |  |  |  |  |  |
Residential |  |  | 1 |  |  | $ | 2,400 |  |  | $ | 2,300 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
General contractors |  |  | 2 |  |  |  | 128 |  |  |  | 128 |
Other commercial real estate |  |  | 1 |  |  |  | 392 |  |  |  | 392 |
Total |  |  | 4 |  |  | $ | 2,920 |  |  | $ | 2,820 |
(1) Segments at September 30, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
|  | Restructurings That Occurred During the Nine Months Ended September 30, 2012 |
|  | Number of Contracts |  |  | Pre-Modification Outstanding Principal Balance |  |  | Post-Modification Outstanding Principal Balance |
Consumer Real Estate |  |  |  |  |  |  |  |  |
Residential closed-end first liens |  |  | 5 |  |  | $ | 383 |  |  | $ | 402 |
Residential closed-end junior liens |  |  | 1 |  |  |  | 143 |  |  |  | 147 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate, owner occupied |  |  | 3 |  |  |  | 890 |  |  |  | 895 |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 1 |  |  |  | 400 |  |  |  | 400 |
Total |  |  | 10 |  |  | $ | 1,816 |  |  | $ | 1,844 |
|  | Restructurings That Occurred During the Nine Months Ended September 30, 2011(1) |
|  | Number of Contracts |  |  | Pre-Modification Outstanding Principal Balance |  |  | Post-Modification Outstanding Principal Balance |
Consumer Real Estate |  |  |  |  |  |  |  |  |
Closed-end consumer real estate |  |  | 1 |  |  | $ | 75 |  |  | $ | 75 |
Commercial and Industrial |  |  | 1 |  |  |  | 50 |  |  |  | 50 |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2 |  |  |  | 2,634 |  |  |  | 2,534 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
College housing |  |  | 2 |  |  |  | 422 |  |  |  | 332 |
Medical professionals |  |  | 3 |  |  |  | 73 |  |  |  | 73 |
General contractors |  |  | 2 |  |  |  | 128 |  |  |  | 128 |
Other commercial real estate |  |  | 3 |  |  |  | 696 |  |  |  | 688 |
Total |  |  | 14 |  |  | $ | 4,078 |  |  | $ | 3,880 |
(1) Segments at September 30, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012. Troubled debt restructurings totaled $4,275, with specific allocations of $284 as of September 30, 2012. At September 30, 2011, total restructured loans amounted to $8,605 with specific allocations of $1,372. Loans modified in troubled debt restructurings during the three months ended September 30, 2012 received non-financial underwriting exceptions that reduced payments by changing maturities or amortization structures. The troubled debt restructurings for the nine months ended September 30, 2012 included partial charge offs of $109 for two consumer real estate loans; providing payment relief primarily by extending maturity dates or changing amortization structures without reducing interest rates or amounts owed; and adding a co-borrower to one consumer real estate loan. Restructured loans are designated impaired and measured for impairment. Collateral dependent restructured loans are measured using the fair value of collateral. Non-collateral dependent restructured loans are measured using the present value of cash flows. The impairment measurement resulted in no specific allocations for loans modified during the three months ended September 30, 2012 and $220 for loans modified during the nine months ended September 30, 2012. The following table presents restructured loans that were modified between the dates of October 1, 2011 and September 30, 2012 and that experienced payment default during the three and nine month periods ended September 30, 2012. The company defines default as one or more payments that occur more than 90 days past the due date, or charge-offs after the date of restructuring.
| Restructured Loans That Were Modified Between October 1, 2011 and September 30, 2012 and Defaulted During the
| 3 Month Period Ended September 30, 2012 |  | 9 Month Period Ended September 30, 2012
| Number of Contracts |  | Principal Balance |  | Number of Contracts |  | Principal Balance |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |
Residential closed-end first liens | 1 |  | $ | 96 |  | 1 |  | $ | 96 |
Residential closed-end junior liens | 1 |  |  | 84 |  | 1 |  |  | 84 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |
Commercial real estate owner-occupied | 2 |  |  | 861 |  | 2 |  |  | 861 |
Total | 4 |  | $ | 1,041 |  | 4 |  | $ | 1,041 |
| Restructured Loans That Were Modified Between October 1, 2010 and September 30, 2011 and Defaulted During the
| 3 Month Period Ended September 30, 2011 |  | 9 Month Period Ended September 30, 2011
| Number of Contracts |  | Principal Balance |  | Number of Contracts |  | Principal Balance |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |
Residential | --- |  | $ | --- |  | 1 |  | $ | 234 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |
College housing | --- |  |  | --- |  | 1 |  |  | 255 |
General Contractors | 2 |  |  | 128 |  | 2 |  |  | 131 |
Other commercial real estate | 1 |  |  | 392 |  | 3 |  |  | 700 |
Total | 3 |  | $ | 520 |  | 7 |  | $ | 1,320 |

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