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Non-Performing Assets Including Troubled Debt Restructurings (TDR) (Tables) | 6 Months Ended
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Jun. 30, 2020
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):
|  | June 30, |  | December 31, |
|  | 2020 |  | 2019 |
Non-accrual loans |  |  |  |  |  |  |
Commercial and industrial |  | $ | 21 |  | $ | — |
Commercial loans secured by non-owner occupied real estate |  |  | 8 |  |  | 8 |
Real estate-residential mortgage |  |  | 2,296 |  |  | 1,479 |
Total |  |  | 2,325 |  |  | 1,487 |
Other real estate owned |  |  |  |  |  |  |
Real estate-residential mortgage |  |  | — |  |  | 37 |
Total |  |  | — |  |  | 37 |
TDR’s not in non-accrual |  |  |  |  |  |  |
Commercial and industrial |  |  | 797 |  |  | 815 |
Total |  |  | 797 |  |  | 815 |
Total non-performing assets including TDR |  | $ | 3,122 |  | $ | 2,339 |
Total non-performing assets as a percent of loans, net of unearned income, and other real estate owned |  |  | 0.34 | % |  | 0.26 | %
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 |  | Six months
|  | ended |  | ended
|  | June 30, |  | June 30,
|  | 2020 |  | 2019 |  | 2020 |  | 2019
Interest income due in accordance |  |  |  |  |  |  |  |  |  |  |  |
with original terms |  | $ | 21 |  | $ | 14 |  | $ | 38 |  | $ | 29
Interest income recorded |  |  | — |  |  | — |  |  | — |  |  | —
Net reduction in interest income |  | $ | 21 |  | $ | 14 |  | $ | 38 |  | $ | 29
Schedule of troubled debt restructurings on financing receivables | The following table details the loan modified as a TDR during the six-month period ended June 30, 2020 (dollars in thousands).
Loans in accrual status |  | # of Loans |  | Current Balance |  | Concession Granted
Commercial and industrial |  | 1 |  | $ | 750 |  | Subsequent modification of a TDR - extension of maturity date with a below market interest rate
The following table details the loan modified as a TDR during the three and six month periods ended June 30, 2019 (dollars in thousands).
Loans in accrual status |  | # of Loans |  | Current Balance |  | Concession Granted
Commercial and industrial |  | 1 |  | $ | 750 |  | Extension of maturity date with a below market interest rate
Summary of loans for which payment relief has been requested related to COVID-19 |
|  |  |  |  | % of |
|  | Balance |  | Outstanding Non-PPP |
|  | (in thousands) |  | Loans |
CRE/Commercial |  | $ | 190,276 |  | 30.4 | %
Home Equity/Consumer |  |  | 5,890 |  | 6.0 |
Residential Mortgage |  |  | 3,839 |  | 2.8 |
Total |  | $ | 200,005 |  | 23.2 |
Summary of deferral of principal and interest payments |
|  | Number |  | Balance
|  | of Loans |  | (in thousands)
Type of Payment Relief |  |  |  |  |
Interest only payments |  | 83 |  | $ | 87,881
Complete payment deferrals |  | 296 |  |  | 103,378
Maturity date extensions |  | 4 |  |  | 8,746
Total |  | 383 |  | $ | 200,005

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