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

6 Months Ended

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