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Loans and Allowance for Loan Losses (Tables) | 3 Months Ended
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Mar. 31, 2013
Loans | The following table provides the components of the Company’s recorded investment in loans for each portfolio segment at March 31, 2013:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 105,344 |  |  | $ | 9,395 |  |  | $ | 11,777 |  |  | $ | 69,400 |  |  | $ | 18,333 |  |  | $ | 35,202 |  |  | $ | 30,795 |  |  | $ | 280,246 |
Accrued interest receivable |  |  | 405 |  |  |  | 40 |  |  |  | 49 |  |  |  | 190 |  |  |  | 49 |  |  |  | 129 |  |  |  | 148 |  |  |  | 1,010 |
Net deferred loan origination fees and costs |  |  | 53 |  |  |  | 2 |  |  |  | (11 | ) |  |  | (22 | ) |  |  | (9 | ) |  |  | 207 |  |  |  | 0 |  |  |  | 220 |
Recorded investment in loans |  | $ | 105,802 |  |  | $ | 9,437 |  |  | $ | 11,815 |  |  | $ | 69,568 |  |  | $ | 18,373 |  |  | $ | 35,538 |  |  | $ | 30,943 |  |  | $ | 281,476 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 1,974 |  |  | $ | 130 |  |  | $ | 260 |  |  | $ | 1,406 |  |  | $ | 1,776 |  |  | $ | 274 |  |  | $ | 0 |  |  | $ | 5,820 |
Collectively evaluated for impairment |  |  | 103,828 |  |  |  | 9,307 |  |  |  | 11,555 |  |  |  | 68,162 |  |  |  | 16,597 |  |  |  | 35,264 |  |  |  | 30,943 |  |  |  | 275,656 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 105,802 |  |  | $ | 9,437 |  |  | $ | 11,815 |  |  | $ | 69,568 |  |  | $ | 18,373 |  |  | $ | 35,538 |  |  | $ | 30,943 |  |  | $ | 281,476 |
The following table provides the components of the Company’s recorded investment in loans for each portfolio segment at December 31, 2012:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 108,097 |  |  | $ | 9,607 |  |  | $ | 11,746 |  |  | $ | 68,731 |  |  | $ | 18,612 |  |  | $ | 36,962 |  |  | $ | 31,186 |  |  | $ | 284,941 |
Accrued interest receivable |  |  | 444 |  |  |  | 48 |  |  |  | 29 |  |  |  | 188 |  |  |  | 53 |  |  |  | 147 |  |  |  | 184 |  |  |  | 1,093 |
Net deferred loan origination fees and costs |  |  | 62 |  |  |  | 2 |  |  |  | (12 | ) |  |  | (17 | ) |  |  | (10 | ) |  |  | 177 |  |  |  | 0 |  |  |  | 202 |
Recorded investment in loans |  | $ | 108,603 |  |  | $ | 9,657 |  |  | $ | 11,763 |  |  | $ | 68,902 |  |  | $ | 18,655 |  |  | $ | 37,286 |  |  | $ | 31,370 |  |  | $ | 286,236 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,370 |  |  | $ | 125 |  |  | $ | 403 |  |  | $ | 2,836 |  |  | $ | 1,776 |  |  | $ | 73 |  |  | $ | 0 |  |  | $ | 7,583 |
Collectively evaluated for impairment |  |  | 106,233 |  |  |  | 9,532 |  |  |  | 11,360 |  |  |  | 66,066 |  |  |  | 16,879 |  |  |  | 37,213 |  |  |  | 31,370 |  |  |  | 278,653 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 108,603 |  |  | $ | 9,657 |  |  | $ | 11,763 |  |  | $ | 68,902 |  |  | $ | 18,655 |  |  | $ | 37,286 |  |  | $ | 31,370 |  |  | $ | 286,236 |
Allowance for Loan Losses | An analysis of the allowance for loan losses as of March 31, 2013 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 143 |  |  | $ | 6 |  |  | $ | 0 |  |  | $ | 258 |  |  | $ | 1,065 |  |  | $ | 25 |  |  | $ | 0 |  |  | $ | 1,497 |
Collectively evaluated for impairment |  |  | 797 |  |  |  | 63 |  |  |  | 50 |  |  |  | 1,033 |  |  |  | 161 |  |  |  | 861 |  |  |  | 330 |  |  |  | 3,295 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 940 |  |  | $ | 69 |  |  | $ | 50 |  |  | $ | 1,291 |  |  | $ | 1,226 |  |  | $ | 886 |  |  | $ | 330 |  |  | $ | 4,792 |
An analysis of the allowance for loan losses as of December 31, 2012 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 213 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 275 |  |  | $ | 1,098 |  |  | $ | 66 |  |  | $ | 0 |  |  | $ | 1,652 |
Collectively evaluated for impairment |  |  | 709 |  |  |  | 71 |  |  |  | 0 |  |  |  | 1,035 |  |  |  | 125 |  |  |  | 853 |  |  |  | 291 |  |  |  | 3,084 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 922 |  |  | $ | 71 |  |  | $ | 0 |  |  | $ | 1,310 |  |  | $ | 1,223 |  |  | $ | 919 |  |  | $ | 291 |  |  | $ | 4,736 |
An analysis of the changes in the allowance for loan losses for the three months ended March 31, 2013 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 922 |  |  | $ | 71 |  |  | $ | 0 |  |  | $ | 1,310 |  |  | $ | 1,223 |  |  | $ | 919 |  |  | $ | 291 |  |  | $ | 4,736 |
Provisions for loan losses |  |  | 213 |  |  |  | (2 | ) |  |  | 50 |  |  |  | (33 | ) |  |  | (46 | ) |  |  | (33 | ) |  |  | 101 |  |  |  | 250 |
Charge-offs |  |  | (198 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (14 | ) |  |  | (105 | ) |  |  | (317 | )
Recoveries |  |  | 3 |  |  |  | 0 |  |  |  | 0 |  |  |  | 14 |  |  |  | 49 |  |  |  | 14 |  |  |  | 43 |  |  |  | 123 |
Ending balance |  | $ | 940 |  |  | $ | 69 |  |  | $ | 50 |  |  | $ | 1,291 |  |  | $ | 1,226 |  |  | $ | 886 |  |  | $ | 330 |  |  | $ | 4,792 |
An analysis of the changes in the allowance for loan losses for the three months ended March 31, 2012 is as follows:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 828 |  |  | $ | 93 |  |  | $ | 33 |  |  | $ | 1,269 |  |  | $ | 1,160 |  |  | $ | 400 |  |  | $ | 399 |  |  | $ | 4,182 |
Provisions for loan losses |  |  | 498 |  |  |  | 10 |  |  |  | 2 |  |  |  | (345 | ) |  |  | 12 |  |  |  | 361 |  |  |  | (63 | ) |  |  | 475 |
Charge-offs |  |  | (276 | ) |  |  | (4 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (114 | ) |  |  | (91 | ) |  |  | (485 | )
Recoveries |  |  | 10 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 3 |  |  |  | 4 |  |  |  | 39 |  |  |  | 56 |
Ending balance |  | $ | 1,060 |  |  | $ | 99 |  |  | $ | 35 |  |  | $ | 924 |  |  | $ | 1,175 |  |  | $ | 651 |  |  | $ | 284 |  |  | $ | 4,228 |
Impaired Loans by Class of Loans | The following table summarizes the Company’s impaired loans by class of loans as of March 31, 2013 and for the three months ended March 31, 2013 and 2012:
|  | At March 31, 2013 |  |  | Three Months Ended March 31, 2013 |  |  | Three Months Ended March 31, 2012 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Recognized - Cash Method |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Recognized - Cash Method |
|  | (In thousands) |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,365 |  |  | $ | 1,732 |  |  | $ | 0 |  |  | $ | 1,396 |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | 1,254 |  |  | $ | 1 |  |  | $ | 1 |
Land |  |  | 124 |  |  |  | 129 |  |  |  | 0 |  |  |  | 125 |  |  |  | 0 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 260 |  |  |  | 272 |  |  |  | 0 |  |  |  | 332 |  |  |  | 0 |  |  |  | 0 |  |  |  | 257 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 72 |  |  |  | 73 |  |  |  | 0 |  |  |  | 804 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,233 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 242 |  |  |  | 242 |  |  |  | 0 |  |  |  | 121 |  |  |  | 1 |  |  |  | 0 |  |  |  | 86 |  |  |  | 1 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 2,063 |  |  |  | 2,448 |  |  |  | 0 |  |  |  | 2,778 |  |  |  | 3 |  |  |  | 1 |  |  |  | 2,853 |  |  |  | 2 |  |  |  | 1 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 609 |  |  |  | 684 |  |  |  | 143 |  |  |  | 776 |  |  |  | 0 |  |  |  | 0 |  |  |  | 921 |  |  |  | 0 |  |  |  | 0 |
Land |  |  | 6 |  |  |  | 6 |  |  |  | 6 |  |  |  | 3 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,334 |  |  |  | 1,453 |  |  |  | 258 |  |  |  | 1,318 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,574 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,776 |  |  |  | 1,909 |  |  |  | 1,065 |  |  |  | 1,776 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,928 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 32 |  |  |  | 32 |  |  |  | 25 |  |  |  | 53 |  |  |  | 0 |  |  |  | 0 |  |  |  | 94 |  |  |  | 0 |  |  |  | 1 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 3,757 |  |  |  | 4,084 |  |  |  | 1,497 |  |  |  | 3,926 |  |  |  | 0 |  |  |  | 0 |  |  |  | 4,517 |  |  |  | 0 |  |  |  | 1 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,974 |  |  |  | 2,416 |  |  |  | 143 |  |  |  | 2,172 |  |  |  | 2 |  |  |  | 1 |  |  |  | 2,175 |  |  |  | 1 |  |  |  | 1 |
Land |  |  | 130 |  |  |  | 135 |  |  |  | 6 |  |  |  | 128 |  |  |  | 0 |  |  |  | 0 |  |  |  | 23 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 260 |  |  |  | 272 |  |  |  | 0 |  |  |  | 332 |  |  |  | 0 |  |  |  | 0 |  |  |  | 257 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,406 |  |  |  | 1,526 |  |  |  | 258 |  |  |  | 2,122 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2,807 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 1,776 |  |  |  | 1,909 |  |  |  | 1,065 |  |  |  | 1,776 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,928 |  |  |  | 0 |  |  |  | 0 |
Home Equity/2nd mortgage |  |  | 274 |  |  |  | 274 |  |  |  | 25 |  |  |  | 174 |  |  |  | 1 |  |  |  | 0 |  |  |  | 180 |  |  |  | 1 |  |  |  | 1 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  | $ | 5,820 |  |  | $ | 6,532 |  |  | $ | 1,497 |  |  | $ | 6,704 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ | 7,370 |  |  | $ | 2 |  |  | $ | 2 |
The following table summarizes the Company’s impaired loans by class of loans as of December 31, 2012:
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
|  | (In thousands) |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,427 |  |  | $ | 1,760 |  |  | $ | 0 |
Land |  |  | 125 |  |  |  | 126 |  |  |  | 0 |
Construction |  |  | 403 |  |  |  | 413 |  |  |  | 0 |
Commercial real estate |  |  | 1,535 |  |  |  | 1,944 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
HE/2nd mortgage |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 3,490 |  |  |  | 4,243 |  |  |  | 0 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 943 |  |  |  | 1,020 |  |  |  | 213 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 1,301 |  |  |  | 1,394 |  |  |  | 275 |
Commercial business |  |  | 1,776 |  |  |  | 1,909 |  |  |  | 1,098 |
HE/2nd mortgage |  |  | 73 |  |  |  | 73 |  |  |  | 66 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  |  | 4,093 |  |  |  | 4,396 |  |  |  | 1,652 |
Total: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,370 |  |  |  | 2,780 |  |  |  | 213 |
Land |  |  | 125 |  |  |  | 126 |  |  |  | 0 |
Construction |  |  | 403 |  |  |  | 413 |  |  |  | 0 |
Commercial real estate |  |  | 2,836 |  |  |  | 3,338 |  |  |  | 275 |
Commercial business |  |  | 1,776 |  |  |  | 1,909 |  |  |  | 1,098 |
Home Equity/2nd mortgage |  |  | 73 |  |  |  | 73 |  |  |  | 66 |
Other consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
|  | $ | 7,583 |  |  | $ | 8,639 |  |  | $ | 1,652 |
Recorded Investment in Nonperforming Loans by Class of Loans | The following table presents the recorded investment in nonperforming loans by class of loans at March 31, 2013 and December 31, 2012:
|  | March 31, 2013 |  |  | December 31, 2012 |
|  | Nonaccrual Loans |  |  | Loans 90+ Days Past Due Still Accruing |  |  | Total Nonperforming Loans |  |  | Nonaccrual Loans |  |  | Loans 90+ Days Past Due Still Accruing |  |  | Total Nonperforming Loans |
|  | (In thousands) |
Residential |  | $ | 1,974 |  |  | $ | 219 |  |  | $ | 2,193 |  |  | $ | 2,370 |  |  | $ | 215 |  |  | $ | 2,585 |
Land |  |  | 130 |  |  |  | 11 |  |  |  | 141 |  |  |  | 125 |  |  |  | 0 |  |  |  | 125 |
Construction |  |  | 260 |  |  |  | 0 |  |  |  | 260 |  |  |  | 403 |  |  |  | 0 |  |  |  | 403 |
Commercial real estate |  |  | 1,406 |  |  |  | 0 |  |  |  | 1,406 |  |  |  | 2,836 |  |  |  | 0 |  |  |  | 2,836 |
Commercial business |  |  | 1,776 |  |  |  | 0 |  |  |  | 1,776 |  |  |  | 1,776 |  |  |  | 0 |  |  |  | 1,776 |
Home Equity/2nd mortgage |  |  | 274 |  |  |  | 53 |  |  |  | 327 |  |  |  | 73 |  |  |  | 56 |  |  |  | 129 |
Other consumer |  |  | 0 |  |  |  | 9 |  |  |  | 9 |  |  |  | 0 |  |  |  | 18 |  |  |  | 18 |
Total |  | $ | 5,820 |  |  | $ | 292 |  |  | $ | 6,112 |  |  | $ | 7,583 |  |  | $ | 289 |  |  | $ | 7,872 |
Recorded Investment in Loans by Risk Category | The following table presents the recorded investment in loans by risk category and class of loans as of the date indicated:
|  | Residential Real Estate |  |  | Land |  |  | Construction |  |  | Commercial Real Estate |  |  | Commercial Business |  |  | Home Equity & 2nd Mtg |  |  | Other Consumer |  |  | Total |
|  | (In thousands) |
March 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 100,748 |  |  | $ | 6,916 |  |  | $ | 11,306 |  |  | $ | 65,293 |  |  | $ | 15,236 |  |  | $ | 34,489 |  |  | $ | 30,921 |  |  | $ | 264,909 |
Special Mention |  |  | 879 |  |  |  | 115 |  |  |  | 249 |  |  |  | 1,097 |  |  |  | 903 |  |  |  | 515 |  |  |  | 14 |  |  |  | 3,772 |
Substandard |  |  | 2,201 |  |  |  | 2,276 |  |  |  | 0 |  |  |  | 1,772 |  |  |  | 458 |  |  |  | 260 |  |  |  | 8 |  |  |  | 6,975 |
Doubtful |  |  | 1,974 |  |  |  | 130 |  |  |  | 260 |  |  |  | 1,406 |  |  |  | 1,776 |  |  |  | 274 |  |  |  | 0 |  |  |  | 5,820 |
Loss |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 105,802 |  |  | $ | 9,437 |  |  | $ | 11,815 |  |  | $ | 69,568 |  |  | $ | 18,373 |  |  | $ | 35,538 |  |  | $ | 30,943 |  |  | $ | 281,476 |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 102,618 |  |  | $ | 7,220 |  |  | $ | 11,244 |  |  | $ | 63,095 |  |  | $ | 15,026 |  |  | $ | 36,035 |  |  | $ | 31,302 |  |  | $ | 266,540 |
Special Mention |  |  | 958 |  |  |  | 17 |  |  |  | 116 |  |  |  | 1,018 |  |  |  | 1,354 |  |  |  | 553 |  |  |  | 25 |  |  |  | 4,041 |
Substandard |  |  | 2,657 |  |  |  | 2,295 |  |  |  | 0 |  |  |  | 1,953 |  |  |  | 499 |  |  |  | 625 |  |  |  | 43 |  |  |  | 8,072 |
Doubtful |  |  | 2,370 |  |  |  | 125 |  |  |  | 403 |  |  |  | 2,836 |  |  |  | 1,776 |  |  |  | 73 |  |  |  | 0 |  |  |  | 7,583 |
Loss |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Ending balance |  | $ | 108,603 |  |  | $ | 9,657 |  |  | $ | 11,763 |  |  | $ | 68,902 |  |  | $ | 18,655 |  |  | $ | 37,286 |  |  | $ | 31,370 |  |  | $ | 286,236 |
Tdrs by Class of Loan and Accrual Status | The following table summarizes the Company’s troubled debt restructurings (TDRs) by class of loan and accrual status as of March 31, 2013 and December 31, 2012:
|  | March 31, 2013 |  |  | December 31, 2012 |
|  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | Related Allowance for Loan Losses |  |  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | Related Allowance for Loan Losses |
|  | (In thousands) |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 198 |  |  | $ | 362 |  |  | $ | 560 |  |  | $ | 57 |  |  | $ | 180 |  |  | $ | 588 |  |  | $ | 768 |  |  | $ | 87 |
Land |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 111 |  |  |  | 111 |  |  |  | 0 |  |  |  | 0 |  |  |  | 170 |  |  |  | 170 |  |  |  | 0 |
Commercial real estate |  |  | 1,218 |  |  |  | 334 |  |  |  | 1,552 |  |  |  | 83 |  |  |  | 0 |  |  |  | 1,534 |  |  |  | 1,534 |  |  |  | 83 |
Commercial business |  |  | 0 |  |  |  | 1,776 |  |  |  | 1,776 |  |  |  | 1,065 |  |  |  | 0 |  |  |  | 1,776 |  |  |  | 1,776 |  |  |  | 1,098 |
Home equity and 2nd mortgage |  |  | 41 |  |  |  | 31 |  |  |  | 72 |  |  |  | 25 |  |  |  | 41 |  |  |  | 31 |  |  |  | 72 |  |  |  | 25 |
Consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  | $ | 1,457 |  |  | $ | 2,614 |  |  | $ | 4,071 |  |  | $ | 1,230 |  |  | $ | 221 |  |  | $ | 4,099 |  |  | $ | 4,320 |  |  | $ | 1,293 |
Information in Regard to Tdrs that Occurred During Period | The following table summarizes information in regard to TDRs that were restructured during the three months ended March 31, 2012:
|  | Number of Contracts |  |  | Pre-Modification Outstanding Balance |  |  | Post-Modification Outstanding Balance |
|  | (Dollars in thousands) |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  |  | 1 |  |  | $ | 88 |  |  | $ | 88 |
Home equity & 2nd mortgage |  |  | 1 |  |  |  | 25 |  |  |  | 25 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial real estate |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Consumer |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  |  | 2 |  |  | $ | 113 |  |  | $ | 113 |
Financing Receivable Recorded Investment Current Past Due |
Loans | The following table presents the aging of the recorded investment loans by class of loans at March 31, 2013:
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Over 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans |
|  | (In thousands) |
Residential |  | $ | 3,989 |  |  | $ | 347 |  |  | $ | 1,587 |  |  | $ | 5,923 |  |  | $ | 99,879 |  |  | $ | 105,802 |
Land |  |  | 187 |  |  |  | 135 |  |  |  | 136 |  |  |  | 458 |  |  |  | 8,979 |  |  |  | 9,437 |
Construction |  |  | 0 |  |  |  | 0 |  |  |  | 111 |  |  |  | 111 |  |  |  | 11,704 |  |  |  | 11,815 |
Commercial real estate |  |  | 178 |  |  |  | 334 |  |  |  | 125 |  |  |  | 637 |  |  |  | 68,931 |  |  |  | 69,568 |
Commercial business |  |  | 237 |  |  |  | 0 |  |  |  | 0 |  |  |  | 237 |  |  |  | 18,136 |  |  |  | 18,373 |
Home Equity/2nd mortgage |  |  | 411 |  |  |  | 0 |  |  |  | 263 |  |  |  | 674 |  |  |  | 34,864 |  |  |  | 35,538 |
Other consumer |  |  | 287 |  |  |  | 26 |  |  |  | 9 |  |  |  | 322 |  |  |  | 30,621 |  |  |  | 30,943 |
Total |  | $ | 5,289 |  |  | $ | 842 |  |  | $ | 2,231 |  |  | $ | 8,362 |  |  | $ | 273,114 |  |  | $ | 281,476 |
The following table presents the aging of the recorded investment in loans by class of loans at December 31, 2012:
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Over 90 Days Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans |
|  | (In thousands) |
Residential |  | $ | 4,085 |  |  | $ | 871 |  |  | $ | 1,644 |  |  | $ | 6,600 |  |  | $ | 102,003 |  |  | $ | 108,603 |
Land |  |  | 343 |  |  |  | 0 |  |  |  | 119 |  |  |  | 462 |  |  |  | 9,195 |  |  |  | 9,657 |
Construction |  |  | 171 |  |  |  | 0 |  |  |  | 113 |  |  |  | 284 |  |  |  | 11,479 |  |  |  | 11,763 |
Commercial real estate |  |  | 360 |  |  |  | 0 |  |  |  | 335 |  |  |  | 695 |  |  |  | 68,207 |  |  |  | 68,902 |
Commercial business |  |  | 36 |  |  |  | 0 |  |  |  | 0 |  |  |  | 36 |  |  |  | 18,619 |  |  |  | 18,655 |
Home Equity/2nd mortgage |  |  | 1,206 |  |  |  | 102 |  |  |  | 97 |  |  |  | 1,405 |  |  |  | 35,881 |  |  |  | 37,286 |
Other consumer |  |  | 510 |  |  |  | 30 |  |  |  | 18 |  |  |  | 558 |  |  |  | 30,812 |  |  |  | 31,370 |
Total |  | $ | 6,711 |  |  | $ | 1,003 |  |  | $ | 2,326 |  |  | $ | 10,040 |  |  | $ | 276,196 |  |  | $ | 286,236 |

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