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

6 Months Ended

Jun. 30, 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):

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​	​	​	​	​	​	​	​
​	​	June 30, 2021		​	December 31, 2020		​
Non-accrual loans:	​	​	​	​	​	​	​
Commercial and industrial	​	$	2,251	​	$	16	​
Commercial loans secured by non-owner occupied real estate	​	​	7	​	​	8	​
Real estate – residential mortgage	​		1,447	​		2,469	​
Consumer	​	​	8	​	​	7	​
Total	​		3,713	​		2,500	​
​	​	​	​	​	​	​	​
TDR’s not in non-accrual:	​	​	​	​	​	​	​
Commercial and industrial	​		14	​		831	​
Total	​	​	14	​	​	831	​
Total non-performing assets including TDR	​	$	3,727	​	$	3,331	​
Total non-performing assets as a percent of loans, net of unearned income, and other real estate owned	​		0.38	%		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).

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Three months ended

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Six months ended

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June 30,

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June 30,

​

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2021

2020

2021

2020

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Interest income due in accordance with original terms

$

39

$

21

$

61

$

38

Interest income recorded

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—

​

—

​

—

​

—

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Net reduction in interest income

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$

39

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$

21

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$

61

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$

38

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Schedule of troubled debt restructurings on financing receivables

The Company had no loans modified as TDRs during the three-month period ended June 30, 2021. The following table details the loan modified as a TDR during the six-month period ended June 30, 2021 (dollars in thousands).

​	​	​	​	​	​	​	​
Loans in non-accrual status	​	# of Loans		Current Balance			Concession Granted
Commercial and industrial	​	1	​	$	486	​	Subsequent modification of a TDR - Extension of maturity date with a below market interest rate

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The Company had no loans modified as TDRs during the three-month period ended June 30, 2020. The following table details the loan modified as a TDR during the six-month period ended June 30, 2020 (dollars in thousands).

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​	​	​	​	​	​	​	​
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

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

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​	​	​	​	​	​	​	​	​	​	​	​
​	At June 30, 2021				​	​	At December 31, 2020				​
​	​	​		% of Outstanding			​	​		% of Outstanding
​	Balance		​	Non-PPP Loans		​	Balance		​	Non-PPP Loans
​	(in thousands)		​	​		​	(in thousands)		​	​
CRE/Commercial	$	25,792		3.8	%	​	$	47,037		7.0	%
Home Equity/Consumer		3		0.0	​	​		83		0.1	​
Residential Mortgage		864		0.5	​	​		1,943		1.3	​
Total	$	26,659		2.8	​	​	$	49,063		5.3	​

Summary of deferral of principal and interest payments

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​	​	​	​	​	​	​	​	​	​
​	At June 30, 2021				​	At December 31, 2020
​	Number of Loans		Balance			Number of Loans		Balance
​	​	​	(in thousands)		​	​	​	(in thousands)
Type of Payment Relief			​					​
Interest only payments	9	​	$	15,039		11	​	$	26,900
Complete payment deferrals	37	​		11,620		59	​		22,163
Total	46	​	$	26,659		70	​	$	49,063

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953682-111524

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