XML 24 R11.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Note 4 - Loan Receivables and Allowance for Loan Losses | 12 Months Ended
--- | ---
Dec. 31, 2015
Receivables [Abstract] |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] |
Note 4. | Loan Receivables and Allowance for Loan Losses
Loans receivable, net, consists of the following at December 31, 2015 and 2014:
(in thousands) |  | December 31, |  |  | December 31, |
|  | 2015 |  |  | 2014 |
Commercial and Industrial loans |  | $ | 59,752 |  |  | $ | 53,973 |
Commercial Real Estate |  |  | 273,850 |  |  |  | 254,505 |
Construction |  |  | 15,551 |  |  |  | 3,096 |
Construction to permanent |  |  | 4,880 |  |  |  | 10,627 |
Residential Real Estate |  |  | 82,815 |  |  |  | 108,543 |
Consumer |  |  | 47,521 |  |  |  | 46,164 |
Total Loans |  |  | 484,369 |  |  |  | 476,908 |
Allowance for loan losses |  |  | (5,242 | ) |  |  | (4,924 | )
Loans receivable, net |  | $ | 479,127 |  |  | $ | 471,984 |
The Company's lending activities are conducted principally in Fairfield and New Haven Counties in Connecticut and Westchester County in New York, and the five Boroughs of New York City. The Company originates commercial real estate loans, commercial business loans, and a variety of consumer loans. In addition, the Company previously had originated loans on residential real estate. All residential and commercial mortgage loans are collateralized primarily by first or second mortgages on real estate. The ability and willingness of borrowers to satisfy their loan obligations is dependent to some degree on the status of the regional economy as well as upon the regional real estate market. Accordingly, the ultimate collectability of a substantial portion of the loan portfolio and the recovery of a substantial portion of any resulting real estate acquired is susceptible to changes in market conditions. The Company has established credit policies applicable to each type of lending activity in which it engages, evaluates the creditworthiness of each customer and, in most cases, extends credit of up to 75% of the market value of the collateral for commercial real estate at the date of the credit extension depending on the Company's evaluation of the borrowers' creditworthiness and type of collateral and up to 80% for multi–family real estate. In the case of construction loans, the maximum loan-to-value is 75% of the “as completed” appraised value. The appraised value of collateral is monitored on an ongoing basis and additional collateral is requested when warranted. Real estate is the primary form of collateral. Other important forms of collateral are accounts receivable, inventory, other business assets, marketable securities and time deposits. Risk characteristics of the Company’s portfolio classes include the following: Commercial Real Estate Loans – In underwriting commercial real estate loans, the Company evaluates both the prospective borrower’s ability to make timely payments on the loan and the value of the property securing the loans. Repayment of such loans may be negatively impacted should the borrower default or should there be a substantial decline in the value of the property securing the loan or decline in general economic conditions. Where the owner occupies the property, the Company also evaluates the business ability to repay the loan on a timely basis. In addition, the Company may require personal guarantees, lease assignments and/or the guarantee of the operating company when the property is owner occupied. Commercial and Industrial Loans – The Company’s commercial and industrial loan portfolio consists primarily of commercial business loans and lines of credit to businesses and professionals. These loans are usually made to finance accounts receivable, the purchase of inventory or new or used equipment and for other short or long-term working capital purposes. These loans are generally secured by business assets, but are also occasionally offered on an unsecured basis. In granting this type of loan, the Company primarily looks to the borrower’s cash flow as the source of repayment with collateral and personal guarantees, where obtained, as a secondary source. Payments on such loans are often dependent upon the successful operation of the underlying business involved. Repayment of such loans may therefore be negatively impacted by adverse changes in economic conditions, management’s inability to effectively manage the business, claims of others against the borrower’s assets which may take priority over the Company’s claims against assets, death or disability of the borrower or loss of markets for the borrower’s products or services. Residential Real Estate Loans – Home equity loans secured by real estate properties are offered by the Company. The Company no longer offers residential mortgages, having exited this business in 2013. Repayment of residential real estate loans may be negatively impacted should the borrower have financial difficulties, should there be a significant decline in the value of the property securing the loan or should there be decline in general economic conditions. Construction Loans – Construction loans are short-term loans (generally up to 18 months) secured by land for both residential and commercial development. The loans are generally made for acquisition and improvements. Funds are disbursed as phases of construction are completed. Included in this category are loans to construct single family homes where no contract of sale exists, based upon the experience and the financial strength of the builder, the type and location of the property and other factors. Construction loans are generally personally guaranteed by the principal(s). Repayment of such loans may be negatively impacted by the builders’ inability to complete construction, by a downturn in the new construction market, by a significant increase in interest rates or by decline in general economic conditions. Construction to Perm-CRE – One time close of a construction facility converting to an amortizing mortgage loan typically upon an event which would include a C/O as well as stabilization defined as cash flow sufficient to support a pre-defined minimum debt coverage ratio as well as other conditions and covenants particular to the loan type. The construction facility would typically carry a floating rate then upon conversion to amortization will reset at a predetermined spread over FHLB with a minimum interest rate. Other/Consumer Loans – The Company also offers installment loans, credit cards, consumer overdraft and reserve lines of credit to individuals. Repayments of such loans are often dependent on the personal income of the borrower which may be negatively impacted by adverse changes in economic conditions. The Company does not place a high emphasis on originating these types of loans. The Company does not have any lending programs commonly referred to as subprime lending. Subprime lending generally targets borrowers with weakened credit histories typically characterized by payment delinquencies, previous charge-offs, judgments, bankruptcies, or borrowers with questionable repayment capacity as evidenced by low credit scores or high debt-burdened ratios. The following tables set forth activity in our allowance for loan losses, by loan type, for the twelve months ended December 31, 2015. The following tables also detail the amount of loans receivable, net, that are evaluated individually, and collectively, for impairment, and the related portion of the allowance for loan losses that is allocated to each loan portfolio segment.
(in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Twelve months ended December 31, 2015 |  | Commercial |  |  | Commercial Real Estate |  |  | Construction |  |  | Construction to Permanent |  |  | Residential |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 1,918 |  |  | $ | 1,419 |  |  | $ | 63 |  |  | $ | 215 |  |  | $ | 831 |  |  | $ | 478 |  |  | $ | - |  |  | $ | 4,924 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (16 | ) |  |  | (16 | ) |  |  | - |  |  |  | (32 | )
Recoveries |  |  | 49 |  |  |  | 35 |  |  |  | - |  |  |  | 5 |  |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 100 |
Provision |  |  | (940 | ) |  |  | 710 |  |  |  | 423 |  |  |  | (97 | ) |  |  | (269 | ) |  |  | 204 |  |  |  | 219 |  |  |  | 250 |
Ending Balance |  | $ | 1,027 |  |  | $ | 2,164 |  |  | $ | 486 |  |  | $ | 123 |  |  | $ | 546 |  |  | $ | 677 |  |  | $ | 219 |  |  | $ | 5,242 |
Ending balance: individually evaluated for impairment |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3 |  |  | $ | - |  |  | $ | 3 |
Ending balance: collectively evaluated for impairment |  |  | 1,027 |  |  |  | 2,164 |  |  |  | 486 |  |  |  | 123 |  |  |  | 546 |  |  |  | 674 |  |  |  | 219 |  |  |  | 5,239 |
Total Allowance for Loan Losses |  | $ | 1,027 |  |  | $ | 2,164 |  |  | $ | 486 |  |  | $ | 123 |  |  | $ | 546 |  |  | $ | 677 |  |  | $ | 219 |  |  | $ | 5,242 |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total Loans ending balance |  | $ | 59,752 |  |  | $ | 273,850 |  |  | $ | 15,551 |  |  | $ | 4,880 |  |  | $ | 82,815 |  |  | $ | 47,521 |  |  | $ | - |  |  | $ | 484,369 |
Ending balance: individually evaluated for impairment |  |  | - |  |  |  | 7,745 |  |  |  | - |  |  |  | - |  |  |  | 4,556 |  |  |  | 550 |  |  |  | - |  |  |  | 12,851 |
Ending balance: collectively evaluated for impairment |  | $ | 59,752 |  |  | $ | 266,105 |  |  | $ | 15,551 |  |  | $ | 4,880 |  |  | $ | 78,259 |  |  | $ | 46,971 |  |  | $ | - |  |  | $ | 471,518 |
The following tables set forth activity in our allowance for loan losses, by loan type, for the twelve months ended December 31, 2014. The following tables also detail the amount of loans receivable, net, that are evaluated individually, and collectively, for impairment, and the related portion of the allowance for loan losses that is allocated to each loan portfolio segment.
(in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Twelve months ended December 31, 2014 |  | Commercial |  |  | Commercial Real Estate |  |  | Construction |  |  | Construction to Permanent |  |  | Residential |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 2,285 |  |  | $ | 1,585 |  |  | $ | 260 |  |  | $ | 25 |  |  | $ | 795 |  |  | $ | 534 |  |  | $ | 197 |  |  | $ | 5,681 |
Charge-offs |  |  | (49 | ) |  |  | (297 | ) |  |  | (260 | ) |  |  | - |  |  |  | (195 | ) |  |  | (66 | ) |  |  | - |  |  |  | (867 | )
Recoveries |  |  | 6 |  |  |  | 60 |  |  |  | 10 |  |  |  | - |  |  |  | 30 |  |  |  | 4 |  |  |  | - |  |  |  | 110 |
Provision |  |  | (324 | ) |  |  | 71 |  |  |  | 53 |  |  |  | 190 |  |  |  | 201 |  |  |  | 6 |  |  |  | (197 | ) |  |  | - |
Ending Balance |  | $ | 1,918 |  |  | $ | 1,419 |  |  | $ | 63 |  |  | $ | 215 |  |  | $ | 831 |  |  | $ | 478 |  |  | $ | - |  |  | $ | 4,924 |
Ending balance: individually evaluated for impairment |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 7 |  |  | $ | - |  |  | $ | 7 |
Ending balance: collectively evaluated for impairment |  |  | 1,918 |  |  |  | 1,419 |  |  |  | 63 |  |  |  | 215 |  |  |  | 831 |  |  |  | 471 |  |  |  | - |  |  |  | 4,917 |
Total Allowance for Loan Losses |  | $ | 1,918 |  |  | $ | 1,419 |  |  | $ | 63 |  |  | $ | 215 |  |  | $ | 831 |  |  | $ | 478 |  |  | $ | - |  |  | $ | 4,924 |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total Loans ending balance |  | $ | 53,973 |  |  | $ | 254,505 |  |  | $ | 3,096 |  |  | $ | 10,627 |  |  | $ | 108,543 |  |  | $ | 46,164 |  |  | $ | - |  |  | $ | 476,908 |
Ending balance: individually evaluated for impairment |  |  | 2 |  |  |  | 7,398 |  |  |  | - |  |  |  | - |  |  |  | 3,764 |  |  |  | 560 |  |  |  | - |  |  |  | 11,724 |
Ending balance: collectively evaluated for impairment |  | $ | 53,971 |  |  | $ | 247,107 |  |  | $ | 3,096 |  |  | $ | 10,627 |  |  | $ | 104,779 |  |  | $ | 45,604 |  |  | $ | - |  |  | $ | 465,184 |
The following tables set forth activity in our allowance for loan losses, by loan type, for the twelve months ended December 31, 2013.
(in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2013 |  | Commercial |  |  | Commercial Real Estate |  |  | Construction |  |  | Construction to Permanent |  |  | Residential |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 942 |  |  | $ | 3,509 |  |  | $ | 311 |  |  | $ | 19 |  |  | $ | 897 |  |  | $ | 217 |  |  | $ | 121 |  |  | $ | 6,016 |
Charge-offs |  |  | (63 | ) |  |  | (403 | ) |  |  | (205 | ) |  |  | - |  |  |  | (919 | ) |  |  | (78 | ) |  |  | - |  |  |  | (1,668 | )
Recoveries |  |  | 4 |  |  |  | 335 |  |  |  | 20 |  |  |  | - |  |  |  | 1 |  |  |  | 3 |  |  |  | - |  |  |  | 362 |
Provision |  |  | 1,402 |  |  |  | (1,856 | ) |  |  | 134 |  |  |  | 6 |  |  |  | 816 |  |  |  | 392 |  |  |  | 76 |  |  |  | 970 |
Ending Balance |  | $ | 2,285 |  |  | $ | 1,585 |  |  | $ | 260 |  |  | $ | 25 |  |  | $ | 795 |  |  | $ | 534 |  |  | $ | 197 |  |  | $ | 5,681 |
The Company monitors the credit quality of its loans receivable in an ongoing manner. Credit quality is monitored by reviewing certain credit quality indicators, including loan to value ratios, debt service coverage ratios and credit scores. The Company has a risk rating system as part of the risk assessment of its loan portfolio. The Company’s lending officers are required to assign a risk rating to each loan in their portfolio at origination, which is ratified or modified by the Committee to which the loan is submitted for approval. When the lender learns of important financial developments, the risk rating is reviewed accordingly, and adjusted if necessary. Similarly, the Loan Committee can adjust a risk rating. The Company employs a loan officer whose responsibility is to independently review the ratings annually for all commercial credits over $250,000. The Company uses an independent third party loan reviewer who performs quarterly reviews of a sample of loans, validating the Company’s risk ratings assigned to such loans. Any upgrades or downgrades to classified loans must be approved by the Management Loan Committee. When assigning a risk rating to a loan, management utilizes the Bank’s internal eleven-point risk rating system. An asset is considered “special mention” when it has a potential weakness based on objective evidence, but does not currently expose the Company to sufficient risk to warrant classification in one of the following categories:
| ● | An asset is considered “substandard” if it is not adequately protected by the current net worth and paying capacity of the obligor or the collateral pledged, if any. Substandard assets have well defined weaknesses based on objective evidence, and are characterized by the “distinct possibility” that the Company will sustain “some loss” if the deficiencies are not corrected.
| ● | Assets classified as “doubtful” have all of the weaknesses inherent in those classified “substandard” with the added characteristic that the weaknesses present make “collection or liquidation in full,” on the basis of currently existing facts, conditions, and values, “highly questionable and improbable.”
Charge–off generally commences after the loan is classified “doubtful” to reduce the loan to its recoverable balance. If the account is classified as “loss”, the full balance is charged off regardless of the potential recovery from the sale of the collateral. That amount is recognized as a recovery after the collateral is sold. In accordance with FFIEC (“Federal Financial Institutions Examination Council”) published policies establishing uniform criteria for the classification of retail credit based on delinquency status, “Open-end” credits are charged-off when 180 days delinquent and “Closed-end” credits are charged-off when 120 days delinquent. The following table sets forth the detail, and delinquency status, of non-accrual loans and past due loans at December 31, 2015:
(in thousands) |  | Non-Accrual Loans |  |  |  |  |
2015 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More past due |  |  | Total Past Due |  |  | Current |  |  | Total Non-Accrual Loans |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Commercial |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Substandard |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Total Commercial Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Substandard |  | $ | - |  |  | $ | - |  |  | $ | 1,590 |  |  | $ | 1,590 |  |  | $ | - |  |  | $ | 1,590 |
Total Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | 1,590 |  |  | $ | 1,590 |  |  | $ | - |  |  | $ | 1,590 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Substandard |  | $ | - |  |  | $ | - |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | - |  |  | $ | 3 |
Total Consumer |  | $ | - |  |  | $ | - |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | - |  |  | $ | 3 |
Total |  | $ | - |  |  | $ | - |  |  | $ | 1,593 |  |  | $ | 1,593 |  |  | $ | - |  |  | $ | 1,593 |
The following table sets forth the detail, and delinquency status, of non-accrual loans at December 31, 2014:
(in thousands) |  | Non-Accrual Loans |  |  |  |  |
2014 |  | 31-60 Days Past Due |  |  | 61-90 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Non-Accrual Loans |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Substandard |  | $ | - |  |  | $ | - |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | - |  |  | $ | 2 |
Total Commercial |  | $ | - |  |  | $ | - |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | - |  |  | $ | 2 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Substandard |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 138 |  |  | $ | 138 |
Total Commercial Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 138 |  |  | $ | 138 |
Residential Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Substandard |  | $ | - |  |  | $ | - |  |  | $ | 719 |  |  | $ | 719 |  |  | $ | - |  |  | $ | 719 |
Total Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | 719 |  |  | $ | 719 |  |  | $ | - |  |  | $ | 719 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Substandard |  | $ | - |  |  | $ | - |  |  | $ | 7 |  |  | $ | 7 |  |  | $ | - |  |  | $ | 7 |
Total Consumer |  | $ | - |  |  | $ | - |  |  | $ | 7 |  |  | $ | 7 |  |  | $ | - |  |  | $ | 7 |
Total |  | $ | - |  |  | $ | - |  |  | $ | 728 |  |  | $ | 728 |  |  | $ | 138 |  |  | $ | 866 |
If non-accrual loans as of December 31 of each year had been performing in accordance with their original terms, the Company would have recorded $83,000, $23,000 and $310,000 of additional income during the years ended December 31, 2015, 2014 and 2013, respectively. Additionally, certain loans that cannot demonstrate sufficient global cash flow to continue loan payments in the future and certain troubled debt restructures (“TDRs”) are placed on non-accrual status. During the years ended December 31, 2015 and 2014, there were no interest income collected and recognized on non-accrual loans, however as of December 31, 2013 the interest collected was $198,000. The accrual of interest on loans is discontinued at the time the loan is 90 days past due for payment unless the loan is well-secured and in process of collection. Consumer installment loans are typically charged off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on non-accrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on non-accrual status or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis method until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current, future payments are reasonably assured, and there is 6 months of performance. Management considers all non-accrual loans and troubled debt restructurings to be impaired. In most cases, loan payments that are past due less than 90 days, based on contractual terms, are considered collection delays and the related loans are not considered to be impaired. The Bank considers consumer installment loans to be pools of smaller balance homogeneous loans, which are collectively evaluated for impairment.
(in thousands) |  | Performing (Accruing) Loans |  |  |  |  |  |  |  |  |
2015 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More past due |  |  | Total Past Due |  |  | Current |  |  | Total Performing Loans |  |  | Total Non-Accrual Loans |  |  | Total Loans |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 43 |  |  | $ | 605 |  |  | $ | 520 |  |  | $ | 1,168 |  |  | $ | 55,600 |  |  | $ | 56,768 |  |  | $ | - |  |  | $ | 56,768 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | 2,977 |  |  |  | - |  |  |  | - |  |  |  | 2,977 |  |  |  | 7 |  |  |  | 2,984 |  |  |  | - |  |  |  | 2,984 |
Total Commercial |  | $ | 3,020 |  |  | $ | 605 |  |  | $ | 520 |  |  | $ | 4,145 |  |  | $ | 55,607 |  |  | $ | 59,752 |  |  | $ | - |  |  | $ | 59,752 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 266,018 |  |  | $ | 266,018 |  |  | $ | - |  |  | $ | 266,018 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,322 |  |  |  | 5,322 |  |  |  | - |  |  |  | 5,322 |
Substandard |  |  | 840 |  |  |  | - |  |  |  | - |  |  |  | 840 |  |  |  | 1,670 |  |  |  | 2,510 |  |  |  | - |  |  |  | 2,510 |
Total Commercial Real Estate |  | $ | 840 |  |  | $ | - |  |  | $ | - |  |  | $ | 840 |  |  | $ | 273,010 |  |  | $ | 273,850 |  |  | $ | - |  |  | $ | 273,850 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 15,551 |  |  | $ | 15,551 |  |  | $ | - |  |  | $ | 15,551 |
Total Construction |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 15,551 |  |  | $ | 15,551 |  |  | $ | - |  |  | $ | 15,551 |
Construction to Permanent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 4,880 |  |  | $ | 4,880 |  |  | $ | - |  |  | $ | 4,880 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Construction to Permanent |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 4,880 |  |  | $ | 4,880 |  |  | $ | - |  |  | $ | 4,880 |
Residential Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 154 |  |  | $ | 87 |  |  | $ | 1,517 |  |  | $ | 1,758 |  |  | $ | 79,467 |  |  | $ | 81,225 |  |  | $ | - |  |  | $ | 81,225 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,590 |  |  |  | 1,590 |
Total Residential Real Estate |  | $ | 154 |  |  | $ | 87 |  |  | $ | 1,517 |  |  | $ | 1,758 |  |  | $ | 79,467 |  |  | $ | 81,225 |  |  | $ | 1,590 |  |  | $ | 82,815 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 309 |  |  | $ | 2 |  |  | $ | 9 |  |  | $ | 320 |  |  | $ | 47,198 |  |  | $ | 47,518 |  |  | $ | - |  |  | $ | 47,518 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | 3 |
Total Consumer |  | $ | 309 |  |  | $ | 2 |  |  | $ | 9 |  |  | $ | 320 |  |  | $ | 47,198 |  |  | $ | 47,518 |  |  | $ | 3 |  |  | $ | 47,521 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 506 |  |  | $ | 694 |  |  | $ | 2,046 |  |  | $ | 3,246 |  |  | $ | 468,714 |  |  | $ | 471,960 |  |  |  | - |  |  | $ | 471,960 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,322 |  |  |  | 5,322 |  |  |  | - |  |  |  | 5,322 |
Substandard |  |  | 3,817 |  |  |  | - |  |  |  | - |  |  |  | 3,817 |  |  |  | 1,677 |  |  |  | 5,494 |  |  |  | 1,593 |  |  |  | 7,087 |
Grand Total |  | $ | 4,323 |  |  | $ | 694 |  |  | $ | 2,046 |  |  | $ | 7,063 |  |  | $ | 475,713 |  |  | $ | 482,776 |  |  | $ | 1,593 |  |  | $ | 484,369 |
(in thousands) |  | Performing (Accruing) Loans |  |  |  |  |  |  |  |  |
2014 |  | 31-60 Days Past Due |  |  | 61-90 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Current |  |  | Total Performing Loans |  |  | Total Non-Accrual Loans |  |  | Total Loans |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,520 |  |  | $ | - |  |  | $ | 279 |  |  | $ | 1,799 |  |  | $ | 46,279 |  |  | $ | 48,078 |  |  | $ | - |  |  | $ | 48,078 |
Special Mention |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 121 |  |  |  | 121 |  |  |  | - |  |  |  | 121 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,772 |  |  |  | 5,772 |  |  |  | 2 |  |  |  | 5,774 |
Total Commercial |  | $ | 1,520 |  |  | $ | - |  |  | $ | 279 |  |  | $ | 1,799 |  |  | $ | 52,172 |  |  | $ | 53,971 |  |  | $ | 2 |  |  | $ | 53,973 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 248,132 |  |  | $ | 248,132 |  |  | $ | - |  |  | $ | 248,132 |
Special Mention |  |  | 1,041 |  |  |  | - |  |  |  | - |  |  |  | 1,041 |  |  |  | 2,887 |  |  |  | 3,928 |  |  |  | - |  |  |  | 3,928 |
Substandard |  |  | - |  |  |  | 815 |  |  |  | - |  |  |  | 815 |  |  |  | 1,492 |  |  |  | 2,307 |  |  |  | 138 |  |  |  | 2,445 |
Total Commercial Real Estate |  | $ | 1,041 |  |  | $ | 815 |  |  | $ | - |  |  | $ | 1,856 |  |  | $ | 252,511 |  |  | $ | 254,367 |  |  | $ | 138 |  |  | $ | 254,505 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,096 |  |  | $ | 3,096 |  |  | $ | - |  |  | $ | 3,096 |
Total Construction |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,096 |  |  | $ | 3,096 |  |  | $ | - |  |  | $ | 3,096 |
Construction to Permanent |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 10,627 |  |  | $ | 10,627 |  |  | $ | - |  |  | $ | 10,627 |
Total Construction to Permanent |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 10,627 |  |  | $ | 10,627 |  |  | $ | - |  |  | $ | 10,627 |
Residential Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 172 |  |  | $ | 87 |  |  | $ | 1,553 |  |  | $ | 1,812 |  |  | $ | 106,012 |  |  | $ | 107,824 |  |  | $ | - |  |  | $ | 107,824 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 719 |  |  |  | 719 |
Total Residential Real Estate |  | $ | 172 |  |  | $ | 87 |  |  | $ | 1,553 |  |  | $ | 1,812 |  |  | $ | 106,012 |  |  | $ | 107,824 |  |  | $ | 719 |  |  | $ | 108,543 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | - |  |  | $ | 2 |  |  | $ | - |  |  | $ | 2 |  |  | $ | 46,155 |  |  | $ | 46,157 |  |  | $ | - |  |  | $ | 46,157 |
Substandard |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7 |  |  |  | 7 |
Total Consumer |  | $ | - |  |  | $ | 2 |  |  | $ | - |  |  | $ | 2 |  |  | $ | 46,155 |  |  | $ | 46,157 |  |  | $ | 7 |  |  | $ | 46,164 |
Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,692 |  |  | $ | 89 |  |  | $ | 1,832 |  |  | $ | 3,613 |  |  | $ | 460,301 |  |  | $ | 463,914 |  |  | $ | - |  |  | $ | 463,914 |
Special Mention |  |  | 1,041 |  |  |  | - |  |  |  | - |  |  |  | 1,041 |  |  |  | 3,008 |  |  |  | 4,049 |  |  |  | - |  |  |  | 4,049 |
Substandard |  |  | - |  |  |  | 815 |  |  |  | - |  |  |  | 815 |  |  |  | 7,264 |  |  |  | 8,079 |  |  |  | 866 |  |  |  | 8,945 |
Grand Total |  | $ | 2,733 |  |  | $ | 904 |  |  | $ | 1,832 |  |  | $ | 5,469 |  |  | $ | 470,573 |  |  | $ | 476,042 |  |  | $ | 866 |  |  | $ | 476,908 |
Troubled Debt Restructurings On a case-by-case basis, the Company may agree to modify the contractual terms of a borrower’s loan to assist customers who may be experiencing financial difficulty. If the borrower is experiencing financial difficulties and a concession has been made, the loan is classified as a troubled debt restructured loan. During 2015, there were no loans modified as a “troubled debt restructuring”, as compared to two loans totaling $2.4 million that were modified during 2014. At December 31, 2015 and 2014, there were no commitments to advance additional funds under troubled debt restructured loans. The following table summarizes loans that were modified in troubled debt restructurings during the twelve months ended December 31, 2014:
|  | Twelve months ended December 31, 2014 |
|  |  |  |  |  | Pre-Modification |  |  |  |  |  |  | Post-Modification |
|  | Number of |  |  | Outstanding Recorded |  |  | Number of |  |  | Outstanding Recorded |
(dollars in thousands) |  | Relationships |  |  | Investment |  |  | Relationships |  |  | Investment |
Commercial Real Estate |  |  | 2 |  |  | $ | 2,439 |  |  |  | 2 |  |  | $ | 2,430 |
Total Troubled Debt Restructurings |  |  | 2 |  |  | $ | 2,439 |  |  |  | 2 |  |  | $ | 2,430 |
The following table summarizes loans that were modified in troubled debt restructurings during the twelve months ended December 31, 2013:
|  | Twelve months ended December 31, 2013 |
|  |  |  |  |  | Pre-Modification |  |  |  |  |  |  | Post-Modification |
|  | Number of |  |  | Outstanding Recorded |  |  | Number of |  |  | Outstanding Recorded |
(dollars in thousands) |  | Relationships |  |  | Investment |  |  | Relationships |  |  | Investment |
Construction to permanent |  |  | 2 |  |  |  | 4,730 |  |  |  | 1 |  |  |  | 991 |
Total Troubled Debt Restructurings |  |  | 2 |  |  | $ | 4,730 |  |  |  | 1 |  |  | $ | 991 |
Substantially all of our troubled debt restructured loan modifications involve lowering the monthly payments on such loans through either a reduction in interest rate below market rate, an extension of the term of the loan, or a combination of these two methods. These modifications may result in the forgiveness of principal or accrued interest. In addition, we frequently obtain additional collateral or guarantor support when modifying commercial loans. If the borrower had demonstrated performance under the previous terms and our underwriting process shows the borrower has the capacity to continue to perform under the restructured terms, the loan will continue to accrue interest. Non-accruing restructured loans may be returned to accrual status when there has been a sustained period of repayment performance (generally six consecutive months of payments) and both principal and interest are deemed collectible. During the year ended December 31, 2014, one loan in amount of $1.2 million was restructured again, and another loan in the amount of $1.3 million was upgraded to pass impaired. During the year ended December 31, 2013, two construction to permanent loans to one borrower in the amount of $3.7 million and $1.0 million were downgraded due to the financial hardship of the borrower. The loan for $3.7 million has since been upgraded as to risk rating. Four troubled debt restructured loans, a commercial loan for $37,000, a residential real estate loan for $4.4 million and two commercial real estate loans aggregating $3.9 million have since paid off. Two troubled debt restructured loans, a home equity installment loan for $563,000 and a residential real estate loan for $347,000 were upgraded due to the improvement in the borrower’s financial condition. One residential real estate loan for $500,000 was charged off, due to the uncertainty of the collectability of the loan. Impaired Loans Impaired loans consist of non-accrual loans, TDRs, and loans previously classified as TDRs that have been upgraded. The Company’s most recent impairment analysis resulted in identification of $12.9 million of impaired loans, for which specific reserves of $3,000 were required at December 31, 2015, compared to $11.7 million of impaired loans at December 31, 2014, for which specific reserves of $7,000 were required. Loans that did not require specific reserves have sufficient collateral values, less costs to sell, supporting the carrying balances of the loans. In some cases, there may be no specific reserves because the Company already charged-off the specific impairment. Once a borrower is in default, the Company is under no obligation to advance additional funds on unused commitments. The $12.9 million of impaired loans at December 31, 2015 was comprised of exposure to 11 borrowers, compared to the $11.7 million of impaired loans at December 31, 2014 which was comprised of exposure to 14 borrowers. In all cases, the Bank has obtained appraisal reports from independent licensed appraisal firms and reduced those values for estimated selling expenses to determine estimated impairment. The following table summarizes impaired loans as of December 31, 2015:
(in thousands) |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | - |  |  | $ | 96 |  |  | $ | - |
Commercial Real Estate |  |  | 7,745 |  |  |  | 8,259 |  |  |  | - |
Construction |  |  | - |  |  |  | 287 |  |  |  | - |
Construction to Permanent |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  | 4,556 |  |  |  | 5,559 |  |  |  | - |
Consumer |  |  | 547 |  |  |  | 633 |  |  |  | - |
Total: |  | $ | 12,848 |  |  | $ | 14,834 |  |  | $ | - |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 3 |  |  |  | 3 |  |  |  | 3 |
Total: |  | $ | 3 |  |  | $ | 3 |  |  | $ | 3 |
Commercial |  | $ | - |  |  | $ | 96 |  |  | $ | - |
Commercial Real Estate |  |  | 7,745 |  |  |  | 8,259 |  |  |  | - |
Construction |  |  | - |  |  |  | 287 |  |  |  | - |
Residential |  |  | 4,556 |  |  |  | 5,559 |  |  |  | - |
Consumer |  |  | 550 |  |  |  | 636 |  |  |  | 3 |
Total: |  | $ | 12,851 |  |  | $ | 14,837 |  |  | $ | 3 |
The following table summarizes impaired loans as of December 31, 2014:
(in thousands) |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 2 |  |  | $ | 104 |  |  | $ | - |
Commercial Real Estate |  |  | 7,398 |  |  |  | 8,249 |  |  |  | - |
Construction to Permanent |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  | 3,764 |  |  |  | 3,793 |  |  |  | - |
Consumer |  |  | 553 |  |  |  | 633 |  |  |  | - |
Total: |  | $ | 11,717 |  |  | $ | 13,511 |  |  | $ | - |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial Real Estate |  |  | - |  |  |  | - |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  | - |  |  |  | - |  |  |  | - |
Consumer |  |  | - |  |  |  | 7 |  |  |  | 7 |
Total: |  | $ | - |  |  | $ | 7 |  |  | $ | 7 |
Commercial |  | $ | 2 |  |  | $ | 104 |  |  | $ | - |
Commercial Real Estate |  |  | 7,398 |  |  |  | 8,249 |  |  |  | - |
Construction |  |  | - |  |  |  | 732 |  |  |  | - |
Construction to Permanent |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  | 3,764 |  |  |  | 3,793 |  |  |  | - |
Consumer |  |  | 553 |  |  |  | 640 |  |  |  | 7 |
Total: |  | $ | 11,717 |  |  | $ | 13,518 |  |  | $ | 7 |
The following table summarizes additional information regarding impaired loans for the twelve months ended December 31, 2015, 2014 and 2013.
|  | Tweleve Months Ended December 31 |
|  | 2015 |  |  | 2014 |  |  | 2013 |
(in thousands) |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | - |  |  | $ | - |  |  | $ | 215 |  |  | $ | - |  |  | $ | 11 |  |  | $ | - |
Commercial Real Estate |  |  | 8,001 |  |  |  | 373 |  |  |  | 8,262 |  |  |  | 342 |  |  |  | 10,517 |  |  |  | 295 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Construction to Permanent |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,226 |  |  |  | - |
Residential |  |  | 3,512 |  |  |  | 126 |  |  |  | 4,734 |  |  |  | 129 |  |  |  | 8,603 |  |  |  | 143 |
Consumer |  |  | 550 |  |  |  | 18 |  |  |  | 575 |  |  |  | 23 |  |  |  | 595 |  |  |  | 14 |
Total: |  | $ | 12,063 |  |  | $ | 517 |  |  | $ | 13,786 |  |  | $ | 494 |  |  | $ | 20,952 |  |  | $ | 452 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,646 |  |  | $ | - |
Commercial Real Estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,501 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,228 |  |  |  | - |
Construction to Permanent |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,469 |  |  |  | - |
Consumer |  |  | 3 |  |  |  | - |  |  |  | 7 |  |  |  | - |  |  |  | 2 |  |  |  | - |
Total: |  | $ | 3 |  |  | $ | - |  |  | $ | 7 |  |  | $ | - |  |  | $ | 9,846 |  |  | $ | - |
Commercial |  | $ | - |  |  | $ | - |  |  | $ | 215 |  |  | $ | - |  |  | $ | 3,657 |  |  | $ | - |
Commercial Real Estate |  |  | 8,001 |  |  |  | 373 |  |  |  | 8,262 |  |  |  | 342 |  |  |  | 14,018 |  |  |  | 295 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,228 |  |  |  | - |
Construction to Permanent |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | 1,226 |  |  |  | - |
Residential |  |  | 3,512 |  |  |  | 126 |  |  |  | 4,734 |  |  |  | 129 |  |  |  | 10,072 |  |  |  | 143 |
Consumer |  |  | 553 |  |  |  | 18 |  |  |  | 582 |  |  |  | 23 |  |  |  | 597 |  |  |  | 14 |
Total: |  | $ | 12,066 |  |  | $ | 517 |  |  | $ | 13,793 |  |  | $ | 494 |  |  | $ | 30,798 |  |  | $ | 452 |

X
- 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/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -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 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5162-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5074-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
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