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Note 6 - Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2016
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
|  | September 30 , 201 6 |
|  | FUSB |  |  | ALC |  |  | Total |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 24,610 |  |  | $ | — |  |  | $ | 24,610 |
Secured by 1-4 family residential properties |  |  | 32,559 |  |  |  | 14,462 |  |  |  | 47,021 |
Secured by multi-family residential properties |  |  | 16,801 |  |  |  | — |  |  |  | 16,801 |
Secured by non-farm, non-residential properties |  |  | 97,859 |  |  |  | — |  |  |  | 97,859 |
Other |  |  | 185 |  |  |  | — |  |  |  | 185 |
Commercial and industrial loans |  |  | 54,459 |  |  |  | — |  |  |  | 54,459 |
Consumer loans |  |  | 6,289 |  |  |  | 80,915 |  |  |  | 87,204 |
Other loans |  |  | 46 |  |  |  | — |  |  |  | 46 |
Total loans |  |  | 232,808 |  |  |  | 95,377 |  |  |  | 328,185 |
Less: Unearned interest, fees and deferred cost |  |  | 191 |  |  |  | 7,205 |  |  |  | 7,396 |
Allowance for loan losses |  |  | 1,216 |  |  |  | 2,452 |  |  |  | 3,668 |
Net loans |  | $ | 231,401 |  |  | $ | 85,720 |  |  | $ | 317,121 |
|  | December 31, 201 5 |
|  | FUSB |  |  | ALC |  |  | Total |
|  | (Dollars in Thousands) |
Real estate loans: |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 11,827 |  |  | $ | — |  |  | $ | 11,827 |
Secured by 1-4 family residential properties |  |  | 30,730 |  |  |  | 17,233 |  |  |  | 47,963 |
Secured by multi-family residential properties |  |  | 11,845 |  |  |  | — |  |  |  | 11,845 |
Secured by non-farm, non-residential properties |  |  | 83,883 |  |  |  | — |  |  |  | 83,883 |
Other |  |  | 115 |  |  |  | — |  |  |  | 115 |
Commercial and industrial loans |  |  | 29,377 |  |  |  | — |  |  |  | 29,377 |
Consumer loans |  |  | 7,057 |  |  |  | 76,131 |  |  |  | 83,188 |
Other loans |  |  | 379 |  |  |  | — |  |  |  | 379 |
Total loans |  |  | 175,213 |  |  |  | 93,364 |  |  |  | 268,577 |
Less: Unearned interest, fees and deferred cost |  |  | 149 |  |  |  | 9,215 |  |  |  | 9,364 |
Allowance for loan losses |  |  | 1,329 |  |  |  | 2,452 |  |  |  | 3,781 |
Net loans |  | $ | 173,735 |  |  | $ | 81,697 |  |  | $ | 255,432 |
Allowance for Credit Losses on Financing Receivables [Table Text Block] |
|  | FUSB |
|  | Nine M onths Ended September 30 , 201 6 |
|  | Commercial & Industrial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 133 |  |  | $ | 1,118 |  |  | $ | 27 |  |  | $ | 37 |  |  | $ | 14 |  |  | $ | 1,329 |
Charge-offs |  |  | (1 | ) |  |  | (40 | ) |  |  | (30 | ) |  |  | (10 | ) |  |  | — |  |  |  | (81 | )
Recoveries |  |  | 28 |  |  |  | 234 |  |  |  | 40 |  |  |  | 16 |  |  |  | — |  |  |  | 318 |
Provision |  |  | (31 | ) |  |  | (378 | ) |  |  | (26 | ) |  |  | 64 |  |  |  | 21 |  |  |  | (350 | )
Ending balance |  |  | 129 |  |  |  | 934 |  |  |  | 11 |  |  |  | 107 |  |  |  | 35 |  |  |  | 1,216 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 413 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | 418 |
Ending balance collectively evaluated for impairment |  | $ | 129 |  |  | $ | 521 |  |  | $ | 11 |  |  | $ | 102 |  |  | $ | 35 |  |  | $ | 798 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 54,459 |  |  |  | 139,455 |  |  |  | 6,289 |  |  |  | 32,559 |  |  |  | 46 |  |  |  | 232,808 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 2,107 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,107 |
Ending balance collectively evaluated for impairment |  | $ | 54,459 |  |  | $ | 137,348 |  |  | $ | 6,289 |  |  | $ | 32,559 |  |  | $ | 46 |  |  | $ | 230,701 |
|  | ALC |
|  | Nine Months Ended September 30 , 201 6 |
|  | Commercial & Industrial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | — |  |  | $ | 2,201 |  |  | $ | 251 |  |  | $ | — |  |  | $ | 2,452 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | (2,218 | ) |  |  | (49 | ) |  |  | — |  |  |  | (2,267 | )
Recoveries |  |  | — |  |  |  | — |  |  |  | 500 |  |  |  | 34 |  |  |  | — |  |  |  | 534 |
Provision |  |  | — |  |  |  | — |  |  |  | 1,808 |  |  |  | (75 | ) |  |  | — |  |  |  | 1,733 |
Ending balance |  |  | — |  |  |  | — |  |  |  | 2,291 |  |  |  | 161 |  |  |  | — |  |  |  | 2,452 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 2,291 |  |  | $ | 161 |  |  | $ | — |  |  | $ | 2,452 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | — |  |  |  | — |  |  |  | 80,915 |  |  |  | 14,462 |  |  |  | — |  |  |  | 95,377 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 80,915 |  |  | $ | 14,462 |  |  | $ | — |  |  | $ | 95,377 |
|  | FUSB and ALC |
|  | Nine Months Ended September 30 , 201 6 |
|  | Commercial & Industrial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 133 |  |  | $ | 1,118 |  |  | $ | 2,228 |  |  | $ | 288 |  |  | $ | 14 |  |  | $ | 3,781 |
Charge-offs |  |  | (1 | ) |  |  | (40 | ) |  |  | (2,248 | ) |  |  | (59 | ) |  |  | — |  |  |  | (2,348 | )
Recoveries |  |  | 28 |  |  |  | 234 |  |  |  | 540 |  |  |  | 50 |  |  |  | — |  |  |  | 852 |
Provision |  |  | (31 | ) |  |  | (378 | ) |  |  | 1,782 |  |  |  | (11 | ) |  |  | 21 |  |  |  | 1,383 |
Ending balance |  |  | 129 |  |  |  | 934 |  |  |  | 2,302 |  |  |  | 268 |  |  |  | 35 |  |  |  | 3,668 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 413 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | 418 |
Ending balance collectively evaluated for impairment |  | $ | 129 |  |  | $ | 521 |  |  | $ | 2,302 |  |  | $ | 263 |  |  | $ | 35 |  |  | $ | 3,250 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 54,459 |  |  |  | 139,455 |  |  |  | 87,204 |  |  |  | 47,021 |  |  |  | 46 |  |  |  | 328,185 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | 2,107 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,107 |
Ending balance collectively evaluated for impairment |  | $ | 54,459 |  |  | $ | 137,348 |  |  | $ | 87,204 |  |  | $ | 47,021 |  |  | $ | 46 |  |  | $ | 326,078 |
|  | FUSB |
|  | Year Ended December 31, 201 5 |
|  | Commercial & Industrial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 141 |  |  | $ | 2,810 |  |  | $ | 114 |  |  | $ | 421 |  |  | $ | — |  |  | $ | 3,486 |
Charge-offs |  |  | — |  |  |  | (767 | ) |  |  | (17 | ) |  |  | (68 | ) |  |  | — |  |  |  | (852 | )
Recoveries |  |  | 61 |  |  |  | 12 |  |  |  | 70 |  |  |  | 111 |  |  |  | — |  |  |  | 254 |
Provision |  |  | (69 | ) |  |  | (937 | ) |  |  | (139 | ) |  |  | (428 | ) |  |  | 14 |  |  |  | (1,559 | )
Ending balance |  |  | 133 |  |  |  | 1,118 |  |  |  | 28 |  |  |  | 36 |  |  |  | 14 |  |  |  | 1,329 |
Ending balance individually evaluated for impairment |  |  | 80 |  |  |  | 230 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 310 |
Ending balance collectively evaluated for impairment |  | $ | 53 |  |  | $ | 888 |  |  | $ | 28 |  |  | $ | 36 |  |  | $ | 14 |  |  | $ | 1,019 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 29,377 |  |  |  | 107,670 |  |  |  | 7,057 |  |  |  | 30,730 |  |  |  | 379 |  |  |  | 175,213 |
Ending balance individually evaluated for impairment |  |  | 444 |  |  |  | 2,018 |  |  |  | — |  |  |  | 252 |  |  |  | — |  |  |  | 2,714 |
Ending balance collectively evaluated for impairment |  | $ | 28,933 |  |  | $ | 105,652 |  |  | $ | 7,057 |  |  | $ | 30,478 |  |  | $ | 379 |  |  | $ | 172,499 |
|  | ALC |
|  | Year Ended December 31, 201 5 |
|  | Commercial & Industrial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | — |  |  | $ | 2,336 |  |  | $ | 346 |  |  | $ | — |  |  | $ | 2,682 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | (2,552 | ) |  |  | (187 | ) |  |  | — |  |  |  | (2,739 | )
Recoveries |  |  | — |  |  |  | — |  |  |  | 712 |  |  |  | 22 |  |  |  | — |  |  |  | 734 |
Provision |  |  | — |  |  |  | — |  |  |  | 1,706 |  |  |  | 69 |  |  |  | — |  |  |  | 1,775 |
Ending balance |  |  | — |  |  |  | — |  |  |  | 2,202 |  |  |  | 250 |  |  |  | — |  |  |  | 2,452 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 2,202 |  |  | $ | 250 |  |  | $ | — |  |  | $ | 2,452 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | — |  |  |  | — |  |  |  | 76,131 |  |  |  | 17,233 |  |  |  | — |  |  |  | 93,364 |
Ending balance individually evaluated for impairment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance collectively evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | 76,131 |  |  | $ | 17,233 |  |  | $ | — |  |  | $ | 93,364 |
|  | FUSB and ALC |
|  | Year Ended December 31, 201 5 |
|  | Commercial & Industrial |  |  | Commercial Real Estate |  |  | Consumer |  |  | Residential Real Estate |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 141 |  |  | $ | 2,810 |  |  | $ | 2,450 |  |  | $ | 767 |  |  | $ | — |  |  | $ | 6,168 |
Charge-offs |  |  | — |  |  |  | (767 | ) |  |  | (2,569 | ) |  |  | (255 | ) |  |  | — |  |  |  | (3,591 | )
Recoveries |  |  | 61 |  |  |  | 12 |  |  |  | 782 |  |  |  | 133 |  |  |  | — |  |  |  | 988 |
Provision |  |  | (69 | ) |  |  | (937 | ) |  |  | 1,567 |  |  |  | (359 | ) |  |  | 14 |  |  |  | 216 |
Ending balance |  |  | 133 |  |  |  | 1,118 |  |  |  | 2,230 |  |  |  | 286 |  |  |  | 14 |  |  |  | 3,781 |
Ending balance individually evaluated for impairment |  |  | 80 |  |  |  | 230 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 310 |
Ending balance collectively evaluated for impairment |  | $ | 53 |  |  | $ | 888 |  |  | $ | 2,230 |  |  | $ | 286 |  |  | $ | 14 |  |  | $ | 3,471 |
Loan receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  |  | 29,377 |  |  |  | 107,670 |  |  |  | 83,188 |  |  |  | 47,963 |  |  |  | 379 |  |  |  | 268,577 |
Ending balance individually evaluated for impairment |  |  | 444 |  |  |  | 2,018 |  |  |  | — |  |  |  | 252 |  |  |  | — |  |  |  | 2,714 |
Ending balance collectively evaluated for impairment |  | $ | 28,933 |  |  | $ | 105,652 |  |  | $ | 83,188 |  |  | $ | 47,711 |  |  | $ | 379 |  |  | $ | 265,863 |
Financing Receivable Credit Quality Indicators [Table Text Block] |
|  | FUSB |
|  | Pass 1-5 |  |  | Special Mention 6 |  |  | Substandard 7 |  |  | Doubtful 8 |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 23,075 |  |  | $ | — |  |  | $ | 1,535 |  |  | $ | — |  |  | $ | 24,610 |
Secured by 1-4 family residential properties |  |  | 31,450 |  |  |  | 217 |  |  |  | 892 |  |  |  | — |  |  |  | 32,559 |
Secured by multi-family residential properties |  |  | 16,801 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16,801 |
Secured by non-farm, non-residential properties |  |  | 93,344 |  |  |  | 3,787 |  |  |  | 728 |  |  |  | — |  |  |  | 97,859 |
Other |  |  | 185 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 185 |
Commercial and industrial loans |  |  | 53,310 |  |  |  | 881 |  |  |  | 268 |  |  |  | — |  |  |  | 54,459 |
Consumer loans |  |  | 6,173 |  |  |  | — |  |  |  | 116 |  |  |  | — |  |  |  | 6,289 |
Other loans |  |  | 46 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 46 |
Total |  | $ | 224,384 |  |  | $ | 4,885 |  |  | $ | 3,539 |  |  | $ | — |  |  | $ | 232,808 |
|  | ALC |
|  | Performing |  |  | Nonperforming |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |
Secured by 1-4 family residential properties |  | $ | 14,213 |  |  | $ | 249 |  |  | $ | 14,462 |
Consumer loans |  |  | 79,664 |  |  |  | 1,251 |  |  |  | 80,915 |
Total |  | $ | 93,877 |  |  | $ | 1,500 |  |  | $ | 95,377 |
|  | FUSB |
|  | Pass 1-5 |  |  | Special Mention 6 |  |  | Substandard 7 |  |  | Doubtful 8 |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 9,862 |  |  | $ | — |  |  | $ | 1,965 |  |  | $ | — |  |  | $ | 11,827 |
Secured by 1-4 family residential properties |  |  | 29,252 |  |  |  | 228 |  |  |  | 1,250 |  |  |  | — |  |  |  | 30,730 |
Secured by multi-family residential properties |  |  | 11,845 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,845 |
Secured by non-farm, non-residential properties |  |  | 78,647 |  |  |  | 4,315 |  |  |  | 921 |  |  |  | — |  |  |  | 83,883 |
Other |  |  | 115 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 115 |
Commercial and industrial loans |  |  | 28,170 |  |  |  | 482 |  |  |  | 725 |  |  |  | — |  |  |  | 29,377 |
Consumer loans |  |  | 6,905 |  |  |  | — |  |  |  | 152 |  |  |  | — |  |  |  | 7,057 |
Other loans |  |  | 379 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 379 |
Total |  | $ | 165,175 |  |  | $ | 5,025 |  |  | $ | 5,013 |  |  | $ | — |  |  | $ | 175,213 |
|  | ALC |
|  | Performing |  |  | Nonperforming |  |  | Total |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |
Secured by 1-4 family residential properties |  | $ | 16,964 |  |  | $ | 269 |  |  | $ | 17,233 |
Consumer loans |  |  | 74,743 |  |  |  | 1,388 |  |  |  | 76,131 |
Total |  | $ | 91,707 |  |  | $ | 1,657 |  |  | $ | 93,364 |
Past Due Financing Receivables [Table Text Block] |
|  | FUSB |
|  | As of September 30 , 201 6 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | 86 |  |  | $ | 86 |  |  | $ | 24,524 |  |  | $ | 24,610 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 61 |  |  |  | 15 |  |  |  | 208 |  |  |  | 284 |  |  |  | 32,275 |  |  |  | 32,559 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16,801 |  |  |  | 16,801 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 97,859 |  |  |  | 97,859 |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 185 |  |  |  | 185 |  |  |  | — |
Commercial and industrial loans |  |  | 26 |  |  |  | 17 |  |  |  | — |  |  |  | 43 |  |  |  | 54,416 |  |  |  | 54,459 |  |  |  | — |
Consumer loans |  |  | 30 |  |  |  | — |  |  |  | 9 |  |  |  | 39 |  |  |  | 6,250 |  |  |  | 6,289 |  |  |  | — |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 46 |  |  |  | 46 |  |  |  | — |
Total |  | $ | 117 |  |  | $ | 32 |  |  | $ | 303 |  |  | $ | 452 |  |  | $ | 232,356 |  |  | $ | 232,808 |  |  | $ | — |
|  | ALC |
|  | As of September 30 , 201 6 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 55 |  |  |  | 20 |  |  |  | 244 |  |  |  | 319 |  |  |  | 14,143 |  |  |  | 14,462 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | 900 |  |  |  | 504 |  |  |  | 1,247 |  |  |  | 2,651 |  |  |  | 78,264 |  |  |  | 80,915 |  |  |  | — |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 955 |  |  | $ | 524 |  |  | $ | 1,491 |  |  | $ | 2,970 |  |  | $ | 92,407 |  |  | $ | 95,377 |  |  | $ | — |
|  | FUSB |
|  | As of December 31, 201 5 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | 86 |  |  | $ | 86 |  |  | $ | 11,741 |  |  | $ | 11,827 |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 118 |  |  |  | 206 |  |  |  | 360 |  |  |  | 684 |  |  |  | 30,046 |  |  |  | 30,730 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,845 |  |  |  | 11,845 |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 530 |  |  |  | — |  |  |  | 148 |  |  |  | 678 |  |  |  | 83,205 |  |  |  | 83,883 |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 115 |  |  |  | 115 |  |  |  | — |
Commercial and industrial loans |  |  | 22 |  |  |  | 52 |  |  |  | — |  |  |  | 74 |  |  |  | 29,303 |  |  |  | 29,377 |  |  |  | — |
Consumer loans |  |  | 49 |  |  |  | 4 |  |  |  | 83 |  |  |  | 136 |  |  |  | 6,921 |  |  |  | 7,057 |  |  |  | — |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 379 |  |  |  | 379 |  |  |  | — |
Total |  | $ | 719 |  |  | $ | 262 |  |  | $ | 677 |  |  | $ | 1,658 |  |  | $ | 173,555 |  |  | $ | 175,213 |  |  | $ | — |
|  | ALC |
|  | As of December 31, 201 5 |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days Or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Recorded Investment > 90 Days And Accruing |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 91 |  |  |  | 206 |  |  |  | 252 |  |  |  | 549 |  |  |  | 16,684 |  |  |  | 17,233 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer loans |  |  | 965 |  |  |  | 567 |  |  |  | 1,377 |  |  |  | 2,909 |  |  |  | 73,222 |  |  |  | 76,131 |  |  |  | — |
Other loans |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 1,056 |  |  | $ | 773 |  |  | $ | 1,629 |  |  | $ | 3,458 |  |  | $ | 89,906 |  |  | $ | 93,364 |  |  | $ | — |
Schedule of Financing Receivables, Non Accrual Status [Table Text Block] |
|  | Loans on Non-Accrual Status |
|  | September 30 , 201 6 |  |  | December 31, 201 5 |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 86 |  |  | $ | 339 |
Secured by 1-4 family residential properties |  |  | 731 |  |  |  | 968 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 61 |  |  |  | 213 |
Commercial and industrial loans |  |  | 22 |  |  |  | 47 |
Consumer loans |  |  | 1,366 |  |  |  | 1,535 |
Total loans |  | $ | 2,266 |  |  | $ | 3,102 |
Impaired Financing Receivables [Table Text Block] |
|  | September 30 , 201 6 |
Impaired loans with no related allowance recorded |  | Carrying Amount |  |  | Unpaid Principal Balance |  |  | Related Allowances |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total loans with no related allowance recorded |  | $ | — |  |  | $ | — |  |  | $ | — |
Impaired loans with an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,361 |  |  | $ | 1,361 |  |  | $ | 305 |
Secured by 1-4 family residential properties |  |  | 195 |  |  |  | 195 |  |  |  | 5 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 551 |  |  |  | 551 |  |  |  | 108 |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total loans with an allowance recorded |  | $ | 2,107 |  |  | $ | 2,107 |  |  | $ | 418 |
Total impaired loans |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,361 |  |  | $ | 1,361 |  |  | $ | 305 |
Secured by 1-4 family residential properties |  |  | 195 |  |  |  | 195 |  |  |  | 5 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 551 |  |  |  | 551 |  |  |  | 108 |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total impaired loans |  | $ | 2,107 |  |  | $ | 2,107 |  |  | $ | 418 |
|  | December 31, 201 5 |
Impaired loans with no related allowance recorded |  | Carrying Amount |  |  | Unpaid Principal Balance |  |  | Related Allowances |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | — |  |  | $ | — |  |  | $ | — |
Secured by 1-4 family residential properties |  |  | 54 |  |  |  | 54 |  |  |  | — |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total loans with no related allowance recorded |  | $ | 54 |  |  | $ | 54 |  |  | $ | — |
Impaired loans with an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,445 |  |  | $ | 1,445 |  |  | $ | 95 |
Secured by 1-4 family residential properties |  |  | 198 |  |  |  | 198 |  |  |  | 5 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 573 |  |  |  | 573 |  |  |  | 130 |
Commercial and industrial |  |  | 444 |  |  |  | 444 |  |  |  | 80 |
Total loans with an allowance recorded |  | $ | 2,660 |  |  | $ | 2,660 |  |  | $ | 310 |
Total impaired loans |  |  |  |  |  |  |  |  |  |  |  |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,445 |  |  | $ | 1,445 |  |  | $ | 95 |
Secured by 1-4 family residential properties |  |  | 252 |  |  |  | 252 |  |  |  | 5 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 573 |  |  |  | 573 |  |  |  | 130 |
Commercial and industrial |  |  | 444 |  |  |  | 444 |  |  |  | 80 |
Total impaired loans |  | $ | 2,714 |  |  | $ | 2,714 |  |  | $ | 310 |
Average Net Investment Impaired Loans and Interest Income Recognized and Received on Impaired Loans [Table Text Block] |
|  | September 30 , 201 6 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Received |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,388 |  |  | $ | 32 |  |  | $ | 32 |
Secured by 1-4 family residential properties |  |  | 245 |  |  |  | 10 |  |  |  | 11 |
Secured by multi-family residential properties |  |  | — |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 559 |  |  |  | 25 |  |  |  | 24 |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 2,192 |  |  | $ | 67 |  |  | $ | 67 |
|  | December 31, 201 5 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Interest Income Received |
|  | (Dollars in Thousands) |
Loans secured by real estate |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  | $ | 1,493 |  |  | $ | 44 |  |  | $ | 46 |
Secured by 1-4 family residential properties |  |  | 139 |  |  |  | 14 |  |  |  | 14 |
Secured by multi-family residential properties |  |  | 1,892 |  |  |  | — |  |  |  | — |
Secured by non-farm, non-residential properties |  |  | 3,329 |  |  |  | 35 |  |  |  | 36 |
Commercial and industrial |  |  | 264 |  |  |  | 26 |  |  |  | 26 |
Total |  | $ | 7,117 |  |  | $ | 119 |  |  | $ | 122 |
Troubled Debt Restructurings on Financing Receivables [Table Text Block] |
|  | September 30 , 201 6 |  |  | December 31, 201 5 |
|  | Number of Loans |  |  | Pre- Modification Outstanding Principal Balance |  |  | Post- Modification Principal Balance |  |  | Number of Loans |  |  | Pre- Modification Outstanding Principal Balance |  |  | Post- Modification Principal Balance |
|  | (Dollars in Thousands) |
Loans secured by real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, land development and other land loans |  |  | 2 |  |  | $ | 1,960 |  |  | $ | 1,341 |  |  |  | 3 |  |  | $ | 2,220 |  |  | $ | 1,698 |
Secured by 1-4 family residential properties |  |  | 4 |  |  |  | 335 |  |  |  | 257 |  |  |  | 4 |  |  |  | 200 |  |  |  | 103 |
Secured by non-farm, non-residential properties |  |  | 2 |  |  |  | 113 |  |  |  | 44 |  |  |  | 2 |  |  |  | 113 |  |  |  | 52 |
Commercial loans |  |  | 2 |  |  |  | 116 |  |  |  | 90 |  |  |  | 2 |  |  |  | 116 |  |  |  | 94 |
Total |  |  | 10 |  |  | $ | 2,524 |  |  | $ | 1,732 |  |  |  | 11 |  |  | $ | 2,649 |  |  | $ | 1,947 |

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