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

3 Months Ended

Mar. 31, 2021

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):


	March 31, 2021			December 31, 2020
Non-accrual loans:
Commercial and industrial	$	2,501		$	16
Commercial loans secured by non-owner occupied real estate		8			8
Real estate – residential mortgage		1,656			2,469
Consumer		7			7
Total		4,172			2,500

TDR’s not in non-accrual:
Commercial and industrial		73			831
Total		73			831
Total non-performing assets including TDR	$	4,245		$	3,331
Total non-performing assets as a percent of loans, net of unearned income, and other real estate owned		0.43	%		0.34	%

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 ended
	March 31,
	2021		2020
Interest income due in accordance with original terms	$	22	$	17
Interest income recorded		—		—
Net reduction in interest income	$	22	$	17

Schedule of troubled debt restructurings on financing receivables

The following table details the loan modified as a TDR during the three month period ending March 31, 2021 (dollars in thousands).


Loans in non-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

Summary of loans for which payment relief has been requested related to COVID-19


	At March 31, 2021				At December 31, 2020
			% of Outstanding				% of Outstanding
	Balance		Non-PPP Loans		Balance		Non-PPP Loans
	(in thousands)				(in thousands)
CRE/Commercial	$	47,501	7.1	%	$	47,037	7.0	%
Home Equity/Consumer		37	0.0			83	0.1
Residential Mortgage		2,094	1.4			1,943	1.3
Total	$	49,632	5.4		$	49,063	5.3

Summary of deferral of principal and interest payments


	At March 31, 2021			At December 31, 2020
	Number of Loans	Balance		Number of Loans	Balance
		(in thousands)			(in thousands)
Type of Payment Relief
Interest only payments	13	$	32,427	11	$	26,900
Complete payment deferrals	54		17,205	59		22,163
Total	67	$	49,632	70	$	49,063