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Loans and Allowance for Loan Losses | 9 Months Ended
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Sep. 30, 2019
Receivables [Abstract] |
Loans and Allowance for Loan Losses |
3. | Loans and Allowance for Loan Losses
Loans consisted of the following as of the dates indicated below:
(Dollars in thousands) |  | September 30, 2019 |  |  | December 31, 2018 |
One-to-four family residential real estate |  | $ | 141,801 |  |  | $ | 136,895 |
Construction and land |  |  | 19,702 |  |  |  | 20,083 |
Commercial real estate |  |  | 135,950 |  |  |  | 138,967 |
Commercial |  |  | 101,150 |  |  |  | 74,289 |
Agriculture |  |  | 100,958 |  |  |  | 96,632 |
Municipal |  |  | 2,728 |  |  |  | 2,953 |
Consumer |  |  | 24,150 |  |  |  | 25,428 |
Total gross loans |  |  | 526,439 |  |  |  | 495,247 |
Net deferred loan costs and loans in process |  |  | (27 | ) |  |  | (109 | )
Allowance for loan losses |  |  | (6,279 | ) |  |  | (5,765 | )
Loans, net |  | $ | 520,133 |  |  | $ | 489,373 |
The following tables provide information on the Company’s activity in the allowance for loan losses by loan class:
(Dollars in thousands) |  | Three and nine months ended September 30, 2019 |
|  | One-to-four family residential real estate |  |  | Construction and land |  |  | Commercial real estate |  |  | Commercial |  |  | Agriculture |  |  | Municipal |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1, 2019 |  | $ | 441 |  |  | $ | 255 |  |  | $ | 1,758 |  |  | $ | 1,404 |  |  | $ | 2,260 |  |  | $ | 7 |  |  | $ | 141 |  |  | $ | 6,266 |
Charge-offs |  |  | (15 | ) |  |  | (31 | ) |  |  | - |  |  |  | (284 | ) |  |  | - |  |  |  | - |  |  |  | (81 | ) |  |  | (411 | )
Recoveries |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 23 |  |  |  | 24 |
Provision for loan losses |  |  | 249 |  |  |  | (156 | ) |  |  | (326 | ) |  |  | 490 |  |  |  | 40 |  |  |  | (1 | ) |  |  | 104 |  |  |  | 400 |
Balance at September 30, 2019 |  |  | 675 |  |  |  | 68 |  |  |  | 1,432 |  |  |  | 1,611 |  |  |  | 2,300 |  |  |  | 6 |  |  |  | 187 |  |  |  | 6,279 |
Balance at January 1, 2019 |  | $ | 449 |  |  | $ | 168 |  |  | $ | 1,686 |  |  | $ | 1,051 |  |  | $ | 2,238 |  |  | $ | 7 |  |  | $ | 166 |  |  | $ | 5,765 |
Charge-offs |  |  | (56 | ) |  |  | (31 | ) |  |  | - |  |  |  | (324 | ) |  |  | - |  |  |  | - |  |  |  | (183 | ) |  |  | (594 | )
Recoveries |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 52 |  |  |  | - |  |  |  | 6 |  |  |  | 49 |  |  |  | 108 |
Provision for loan losses |  |  | 281 |  |  |  | (69 | ) |  |  | (254 | ) |  |  | 832 |  |  |  | 62 |  |  |  | (7 | ) |  |  | 155 |  |  |  | 1,000 |
Balance at September 30, 2019 |  |  | 675 |  |  |  | 68 |  |  |  | 1,432 |  |  |  | 1,611 |  |  |  | 2,300 |  |  |  | 6 |  |  |  | 187 |  |  |  | 6,279 |
(Dollars in thousands) |  | Three and nine months ended September 30, 2018 |
|  | One-to-four family residential real estate |  |  | Construction and land |  |  | Commercial real estate |  |  | Commercial |  |  | Agriculture |  |  | Municipal |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1, 2018 |  | $ | 439 |  |  | $ | 109 |  |  | $ | 1,466 |  |  | $ | 1,693 |  |  | $ | 2,005 |  |  | $ | 7 |  |  | $ | 116 |  |  | $ | 5,835 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (352 | ) |  |  | - |  |  |  | - |  |  |  | (49 | ) |  |  | (401 | )
Recoveries |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | 5 |
Provision for loan losses |  |  | 109 |  |  |  | 6 |  |  |  | (19 | ) |  |  | 191 |  |  |  | 99 |  |  |  | - |  |  |  | 64 |  |  |  | 450 |
Balance at September 30, 2018 |  |  | 549 |  |  |  | 115 |  |  |  | 1,447 |  |  |  | 1,533 |  |  |  | 2,104 |  |  |  | 7 |  |  |  | 134 |  |  |  | 5,889 |
Balance at January 1, 2018 |  | $ | 542 |  |  | $ | 181 |  |  | $ | 1,540 |  |  | $ | 1,226 |  |  | $ | 1,812 |  |  | $ | 8 |  |  | $ | 150 |  |  | $ | 5,459 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (381 | ) |  |  | - |  |  |  | - |  |  |  | (126 | ) |  |  | (507 | )
Recoveries |  |  | 3 |  |  |  | - |  |  |  | 1 |  |  |  | 3 |  |  |  | - |  |  |  | 2 |  |  |  | 28 |  |  |  | 37 |
Provision for loan losses |  |  | 4 |  |  |  | (66 | ) |  |  | (94 | ) |  |  | 685 |  |  |  | 292 |  |  |  | (3 | ) |  |  | 82 |  |  |  | 900 |
Balance at September 30, 2018 |  |  | 549 |  |  |  | 115 |  |  |  | 1,447 |  |  |  | 1,533 |  |  |  | 2,104 |  |  |  | 7 |  |  |  | 134 |  |  |  | 5,889 |
The following tables provide information on the Company’s activity in the allowance for loan losses by loan class and allowance methodology:
(Dollars in thousands) |  | As of September 30, 2019 |
|  | One-to-four family residential real estate |  |  | Construction and land |  |  | Commercial real estate |  |  | Commercial |  |  | Agriculture |  |  | Municipal |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 316 |  |  |  | 7 |  |  |  | 112 |  |  |  | 228 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 663 |
Collectively evaluated for loss |  |  | 359 |  |  |  | 61 |  |  |  | 1,320 |  |  |  | 1,383 |  |  |  | 2,300 |  |  |  | 6 |  |  |  | 187 |  |  |  | 5,616 |
Total |  |  | 675 |  |  |  | 68 |  |  |  | 1,432 |  |  |  | 1,611 |  |  |  | 2,300 |  |  |  | 6 |  |  |  | 187 |  |  |  | 6,279 |
Loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 1,225 |  |  |  | 1,540 |  |  |  | 3,472 |  |  |  | 1,047 |  |  |  | 1,764 |  |  |  | 58 |  |  |  | 4 |  |  |  | 9,110 |
Collectively evaluated for loss |  |  | 140,576 |  |  |  | 18,162 |  |  |  | 132,478 |  |  |  | 100,103 |  |  |  | 99,194 |  |  |  | 2,670 |  |  |  | 24,146 |  |  |  | 517,329 |
Total |  | $ | 141,801 |  |  | $ | 19,702 |  |  | $ | 135,950 |  |  | $ | 101,150 |  |  | $ | 100,958 |  |  | $ | 2,728 |  |  | $ | 24,150 |  |  | $ | 526,439 |
(Dollars in thousands) |  | As of December 31, 2018 |
|  | One-to-four family residential real estate |  |  | Construction and land |  |  | Commercial real estate |  |  | Commercial |  |  | Agriculture |  |  | Municipal |  |  | Consumer |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 100 |  |  |  | 103 |  |  |  | 67 |  |  |  | 27 |  |  |  | 13 |  |  |  | - |  |  |  | - |  |  |  | 310 |
Collectively evaluated for loss |  |  | 349 |  |  |  | 65 |  |  |  | 1,619 |  |  |  | 1,024 |  |  |  | 2,225 |  |  |  | 7 |  |  |  | 166 |  |  |  | 5,455 |
Total |  |  | 449 |  |  |  | 168 |  |  |  | 1,686 |  |  |  | 1,051 |  |  |  | 2,238 |  |  |  | 7 |  |  |  | 166 |  |  |  | 5,765 |
Loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for loss |  |  | 623 |  |  |  | 1,808 |  |  |  | 3,912 |  |  |  | 1,528 |  |  |  | 717 |  |  |  | 58 |  |  |  | 45 |  |  |  | 8,691 |
Collectively evaluated for loss |  |  | 136,272 |  |  |  | 18,275 |  |  |  | 135,055 |  |  |  | 72,761 |  |  |  | 95,915 |  |  |  | 2,895 |  |  |  | 25,383 |  |  |  | 486,556 |
Total |  | $ | 136,895 |  |  | $ | 20,083 |  |  | $ | 138,967 |  |  | $ | 74,289 |  |  | $ | 96,632 |  |  | $ | 2,953 |  |  | $ | 25,428 |  |  | $ | 495,247 |
The Company’s impaired loans increased from $8.7 million at December 31, 2018 to $9.1 million at September 30, 2019. The difference between the unpaid contractual principal and the impaired loan balance is a result of charge-offs recorded against impaired loans. The difference in the Company’s non-accrual loan balances and impaired loan balances at September 30, 2019 and December 31, 2018, was related to troubled debt restructurings (“TDR”) that are current and accruing interest, but still classified as impaired. Interest income recognized on a cash basis on impaired loans was immaterial during the three and nine month periods ended September 30, 2019 and 2018. The following tables present information on impaired loans:
(Dollars in thousands) |  | As of September 30, 2019 |
|  | Unpaid contractual principal |  |  | Impaired loan balance |  |  | Impaired loans without an allowance |  |  | Impaired loans with an allowance |  |  | Related allowance recorded |  |  | Year-to-date average loan balance |  |  | Year-to-date interest income recognized |
One-to-four family residential real estate |  | $ | 1,266 |  |  | $ | 1,225 |  |  | $ | 855 |  |  | $ | 370 |  |  | $ | 316 |  |  | $ | 1,253 |  |  | $ | 8 |
Construction and land |  |  | 3,275 |  |  |  | 1,540 |  |  |  | 1,348 |  |  |  | 192 |  |  |  | 7 |  |  |  | 195 |  |  |  | 28 |
Commercial real estate |  |  | 3,472 |  |  |  | 3,472 |  |  |  | 3,269 |  |  |  | 203 |  |  |  | 112 |  |  |  | 3,504 |  |  |  | 357 |
Commercial |  |  | 1,047 |  |  |  | 1,047 |  |  |  | 128 |  |  |  | 919 |  |  |  | 228 |  |  |  | 1,107 |  |  |  | 11 |
Agriculture |  |  | 1,979 |  |  |  | 1,764 |  |  |  | 1,764 |  |  |  | - |  |  |  | - |  |  |  | 1,753 |  |  |  | 35 |
Municipal |  |  | 58 |  |  |  | 58 |  |  |  | 58 |  |  |  | - |  |  |  | - |  |  |  | 58 |  |  |  | 1 |
Consumer |  |  | 4 |  |  |  | 4 |  |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | - |
Total impaired loans |  | $ | 11,101 |  |  | $ | 9,110 |  |  | $ | 7,426 |  |  | $ | 1,684 |  |  | $ | 663 |  |  | $ | 7,874 |  |  | $ | 440 |
(Dollars in thousands) |  | As of December 31, 2018 |
|  | Unpaid contractual principal |  |  | Impaired loan balance |  |  | Impaired loans without an allowance |  |  | Impaired loans with an allowance |  |  | Related allowance recorded |  |  | Year-to-date average loan balance |  |  | Year-to-date interest income recognized |
One-to-four family residential real estate |  | $ | 623 |  |  | $ | 623 |  |  | $ | 413 |  |  | $ | 210 |  |  | $ | 100 |  |  | $ | 640 |  |  | $ | 10 |
Construction and land |  |  | 3,543 |  |  |  | 1,808 |  |  |  | 1,383 |  |  |  | 425 |  |  |  | 103 |  |  |  | 2,689 |  |  |  | 53 |
Commercial real estate |  |  | 3,912 |  |  |  | 3,912 |  |  |  | 2,120 |  |  |  | 1,792 |  |  |  | 67 |  |  |  | 3,928 |  |  |  | 487 |
Commercial |  |  | 1,528 |  |  |  | 1,528 |  |  |  | 1,446 |  |  |  | 82 |  |  |  | 27 |  |  |  | 1,537 |  |  |  | - |
Agriculture |  |  | 932 |  |  |  | 717 |  |  |  | 529 |  |  |  | 188 |  |  |  | 13 |  |  |  | 844 |  |  |  | 52 |
Municipal |  |  | 58 |  |  |  | 58 |  |  |  | 58 |  |  |  | - |  |  |  | - |  |  |  | 58 |  |  |  | 1 |
Consumer |  |  | 45 |  |  |  | 45 |  |  |  | 45 |  |  |  | - |  |  |  | - |  |  |  | 49 |  |  |  | - |
Total impaired loans |  | $ | 10,641 |  |  | $ | 8,691 |  |  | $ | 5,994 |  |  | $ | 2,697 |  |  | $ | 310 |  |  | $ | 9,745 |  |  | $ | 603 |
The Company’s key credit quality indicator is a loan’s performance status, defined as accruing or non-accruing. Performing loans are considered to have a lower risk of loss. Non-accrual loans are those which the Company believes have a higher risk of loss. The accrual of interest on non-performing loans is discontinued at the time the loan is ninety days delinquent, unless the credit is well secured and in process of collection. Loans are placed on non-accrual or are charged off at an earlier date if collection of principal or interest is considered doubtful. There were no loans 90 days or more delinquent and accruing interest at September 30, 2019 or December 31, 2018. The following tables present information on the Company’s past due and non-accrual loans by loan class:
(Dollars in thousands) |  | As of September 30, 2019 |
|  | 30-59 days delinquent and accruing |  |  | 60-89 days delinquent and accruing |  |  | 90 days or more delinquent and accruing |  |  | Total past due loans accruing |  |  | Non-accrual loans |  |  | Total past due and non-accrual loans |  |  | Total loans not past due |
One-to-four family residential real estate |  | $ | 71 |  |  | $ | 564 |  |  | $ | - |  |  | $ | 635 |  |  | $ | 1,053 |  |  | $ | 1,688 |  |  | $ | 140,113 |
Construction and land |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 904 |  |  |  | 904 |  |  |  | 18,798 |
Commercial real estate |  |  | 15 |  |  |  | 328 |  |  |  | - |  |  |  | 343 |  |  |  | 1,449 |  |  |  | 1,792 |  |  |  | 134,158 |
Commercial |  |  | 16 |  |  |  | 392 |  |  |  | - |  |  |  | 408 |  |  |  | 1,019 |  |  |  | 1,427 |  |  |  | 99,723 |
Agriculture |  |  | 510 |  |  |  | 106 |  |  |  | - |  |  |  | 616 |  |  |  | 1,509 |  |  |  | 2,125 |  |  |  | 98,833 |
Municipal |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,728 |
Consumer |  |  | 35 |  |  |  | 47 |  |  |  | - |  |  |  | 82 |  |  |  | 4 |  |  |  | 86 |  |  |  | 24,064 |
Total |  | $ | 647 |  |  | $ | 1,437 |  |  | $ | - |  |  | $ | 2,084 |  |  | $ | 5,938 |  |  | $ | 8,022 |  |  | $ | 518,417 |
Percent of gross loans |  |  | 0.12 | % |  |  | 0.28 | % |  |  | 0.00 | % |  |  | 0.40 | % |  |  | 1.13 | % |  |  | 1.53 | % |  |  | 98.47 | %
(Dollars in thousands) |  | As of December 31, 2018 |
|  | 30-59 days delinquent and accruing |  |  | 60-89 days delinquent and accruing |  |  | 90 days or more delinquent and accruing |  |  | Total past due loans accruing |  |  | Non-accrual loans |  |  | Total past due and non-accrual loans |  |  | Total loans not past due |
One-to-four family residential real estate |  | $ | 131 |  |  | $ | 206 |  |  | $ | - |  |  | $ | 337 |  |  | $ | 442 |  |  | $ | 779 |  |  | $ | 136,116 |
Construction and land |  |  | - |  |  |  | 134 |  |  |  | - |  |  |  | 134 |  |  |  | 948 |  |  |  | 1,082 |  |  |  | 19,001 |
Commercial real estate |  |  | 465 |  |  |  | - |  |  |  | - |  |  |  | 465 |  |  |  | 1,791 |  |  |  | 2,256 |  |  |  | 136,711 |
Commercial |  |  | 398 |  |  |  | 20 |  |  |  | - |  |  |  | 418 |  |  |  | 1,528 |  |  |  | 1,946 |  |  |  | 72,343 |
Agriculture |  |  | 100 |  |  |  | 88 |  |  |  | - |  |  |  | 188 |  |  |  | 482 |  |  |  | 670 |  |  |  | 95,962 |
Municipal |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,953 |
Consumer |  |  | 106 |  |  |  | 23 |  |  |  | - |  |  |  | 129 |  |  |  | 45 |  |  |  | 174 |  |  |  | 25,254 |
Total |  | $ | 1,200 |  |  | $ | 471 |  |  | $ | - |  |  | $ | 1,671 |  |  | $ | 5,236 |  |  | $ | 6,907 |  |  | $ | 488,340 |
Percent of gross loans |  |  | 0.24 | % |  |  | 0.10 | % |  |  | 0.00 | % |  |  | 0.34 | % |  |  | 1.06 | % |  |  | 1.40 | % |  |  | 98.60 | %
Under the original terms of the Company’s non-accrual loans, interest earned on such loans for the nine months ended September 30, 2019 and 2018 would have increased interest income by $171,000 and $205,000, respectively. No interest income related to non-accrual loans was included in interest income for the nine months ended September 30, 2019 and 2018. The Company also categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis. Non-classified loans generally include those loans that are expected to be repaid in accordance with contractual loan terms. Classified loans are those that are assigned a special mention, substandard or doubtful risk rating using the following definitions: Special Mention: Loans are currently protected by the current net worth and paying capacity of the obligor or of the collateral pledged but such protection is potentially weak. These loans constitute an undue and unwarranted credit risk, but not to the point of justifying a classification of substandard. The credit risk may be relatively minor, yet constitutes an unwarranted risk in light of the circumstances surrounding a specific asset. Substandard: Loans are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged. Loans have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. Loans are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful: Loans classified doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The following table provides information on the Company’s risk categories by loan class:
(Dollars in thousands) |  | As of September 30, 2019 |  |  | As of December 31, 2018 |
|  | Non-classified |  |  | Classified |  |  | Non-classified |  |  | Classified |
One-to-four family residential real estate |  | $ | 140,596 |  |  | $ | 1,205 |  |  | $ | 135,947 |  |  | $ | 948 |
Construction and land |  |  | 18,798 |  |  |  | 904 |  |  |  | 19,135 |  |  |  | 948 |
Commercial real estate |  |  | 130,913 |  |  |  | 5,037 |  |  |  | 126,619 |  |  |  | 12,348 |
Commercial |  |  | 93,125 |  |  |  | 8,025 |  |  |  | 66,490 |  |  |  | 7,799 |
Agriculture |  |  | 92,120 |  |  |  | 8,838 |  |  |  | 86,917 |  |  |  | 9,715 |
Municipal |  |  | 2,728 |  |  |  | - |  |  |  | 2,953 |  |  |  | - |
Consumer |  |  | 24,146 |  |  |  | 4 |  |  |  | 25,383 |  |  |  | 45 |
Total |  | $ | 502,426 |  |  | $ | 24,013 |  |  | $ | 463,444 |  |  | $ | 31,803 |
At September 30, 2019, the Company had nine loan relationships consisting of 13 outstanding loans that were classified as TDRs. There were no loans classified as TDRs during the first nine months of 2019. There were no loans classified as TDRs during the third quarter of 2018. An agriculture loan relationship consisting of two loans that were originally classified as TDRs during 2015 and a municipal loan that was classified as a TDR in 2010 were both paid off in the third quarter of 2018. During the second quarter of 2018, the Company classified an agriculture loan totaling $64,000 as a TDR after originating a loan to an existing loan relationship that was classified as a TDR in 2016. As part of the restructuring the borrower paid off three loans previously classified as TDRs. Since the agriculture loan relationship was adequately secured, no impairments were recorded against the principal as of September 30, 2018. The Company also classified a $41,000 commercial loan as a TDR after extending the maturity of the loan during the second quarter of 2018. The commercial loan had an $11,000 impairment recorded against the principal balance as of September 30, 2018. There were no new loans classified as TDRs during the first three months of 2018. The Company evaluates each TDR individually and returns the loan to accrual status when a payment history is established after the restructuring and future payments are reasonably assured. There were no loans modified as TDRs for which there was a payment default within 12 months of modification as of September 30, 2019 and 2018. The Company did not record any charge-offs against loans classified as TDRs in the first nine months of 2019 or 2018. No provision for loan losses related to TDRs was recorded in the three months ended September 30, 2019. A credit provision for loan losses of $25,000 related to TDRs was recorded in the three months ended September 30, 2018. A credit provision for loan losses of $1,000 and $116,000 related to TDRs was recorded in the nine months ended September 30, 2019 and 2018, respectively. The Company allocated $9,000 and $10,000 of the allowance for loan losses against loans classified as TDRs at September 30, 2019 and December 31, 2018, respectively. The following table presents information on loans that are classified as TDRs:
(Dollars in thousands) |  | As of September 30, 2019 |  |  | As of December 31, 2018 |
|  | Number of loans |  |  | Non-accrual balance |  |  | Accruing balance |  |  | Number of loans |  |  | Non-accrual balance |  |  | Accruing balance |
One-to-four family residential real estate |  |  | 2 |  |  | $ | - |  |  | $ | 172 |  |  |  | 2 |  |  | $ | - |  |  | $ | 181 |
Construction and land |  |  | 4 |  |  |  | 513 |  |  |  | 636 |  |  |  | 4 |  |  |  | 523 |  |  |  | 860 |
Commercial real estate |  |  | 1 |  |  |  | - |  |  |  | 2,023 |  |  |  | 2 |  |  |  | - |  |  |  | 2,121 |
Commercial |  |  | 1 |  |  |  | - |  |  |  | 28 |  |  |  | 1 |  |  |  | 36 |  |  |  | - |
Agriculture |  |  | 4 |  |  |  | - |  |  |  | 255 |  |  |  | 4 |  |  |  | 23 |  |  |  | 235 |
Municipal |  |  | 1 |  |  |  | - |  |  |  | 58 |  |  |  | 1 |  |  |  | - |  |  |  | 58 |
Total troubled debt restructurings |  |  | 13 |  |  | $ | 513 |  |  | $ | 3,172 |  |  |  | 14 |  |  | $ | 582 |  |  | $ | 3,455 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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