Non-Performing Assets Including Troubled Debt Restructurings (TDR) (Tables)

9 Months Ended

Sep. 30, 2019

Non-Performing Assets Including Troubled Debt Restructurings (TDR)

Schedule of nonperforming assets including trouble debt restructurings

The following table presents information concerning non-performing assets including TDR (in thousands, except percentages):


	September 30,			December 31,
	2019			2018
Non-accrual loans
Commercial loans secured by non-owner occupied real estate	$	9		$	11
Real estate – residential mortgage		1,071			1,210
Total		1,080			1,221
Other real estate owned
Commercial loans secured by owner occupied real estate		—			157
Real estate – residential mortgage		57			—
Total		57			157
TDR’s not in non-accrual
Commercial and industrial		820			—
Total		820			—
Total non-performing assets including TDR	$	1,957		$	1,378
Total non-performing assets as a percent of loans, net of unearned income, and other real estate owned		0.22	%		0.16	%

Schedule of interest income on non accrual loans

The following table sets forth, for the periods indicated, (1) the gross interest income that would have been recorded if non-accrual loans had been current in accordance with their original terms and had been outstanding throughout the period or since origination if held for part of the period, (2) the amount of interest income actually recorded on such loans, and (3) the net reduction in interest income attributable to such loans (in thousands).


	Three months				Nine months
	ended				ended
	September 30,				September 30,
	2019		2018		2019		2018
Interest income due in accordance
with original terms	$	14	$	12	$	43	$	61
Interest income recorded		—		—		—		—
Net reduction in interest income	$	14	$	12	$	43	$	61

Schedule of troubled debt restructurings on financing receivables

The following table details the loan modified as a TDR during the three month period ended September 30, 2019 (dollars in thousands).


Loans in accrual status	# of Loans	Current Balance		Concession Granted
Commercial and industrial	1	$	70	Extension of maturity date with a below market interest rate

The following table details the loans modified as TDR’s during the nine month period ended September 30, 2019 (dollars in thousands).


Loans in accrual status	# of Loans	Current Balance		Concession Granted
Commercial and industrial	2	$	820	Extension of maturity date with a below market interest rate