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NON-PERFORMING ASSETS INCLUDING TROUBLED DEBT RESTRUCTURINGS (TDR) (Tables)

12 Months Ended

Dec. 31, 2022

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:

​

​	​	​	​	​	​	​	​
​	​	AT DECEMBER 31,
​		2022			2021
​	​	(IN THOUSANDS, EXCEPT
​	​	PERCENTAGES)
Non-accrual loans:	​	​	​	​	​	​	​
Commercial and industrial	​	$	1,989	​	$	2,165	​
Commercial loans secured by non-owner occupied real estate	​	​	1,586	​	​	5	​
Real estate – residential mortgage	​		1,577	​		1,153	​
Consumer	​	​	9	​	​	—	​
Total	​		5,161	​		3,323	​
​	​	​	​	​	​	​	​
Other real estate owned and repossessed assets:	​			​			​
Real estate – residential mortgage	​		38	​		—	​
Consumer	​		1	​		—	​
Total	​		39	​		—	​
Total non-performing assets including TDR	​	$	5,200	​	$	3,323	​
Total non-performing assets as a percent of loans, net of unearned income, other real estate owned and repossessed assets	​		0.53	%		0.34	%

​

Schedule of troubled debt restructurings on financing receivables

The following table details the loans modified as TDRs during the year ended December 31, 2022 (dollars in thousands).

​

​	​	​	​	​	​	​	​
Loans in non-accrual status	​	# of Loans		Current Balance			Concession Granted
Commercial and industrial	​	1	​	$	452	​	Subsequent modification of a TDR - Extension of maturity date with a below market interest rate
Commercial loans secured by non-owner occupied real estate	​	1	​	$	1,583	​	Extension of maturity date with an interest only period at below market interest rate

​

The following table details the loan modified as a TDR during the year ended December 31, 2021 (dollars in thousands).

​

​	​	​	​	​	​	​	​
Loans in non-accrual status	​	# of Loans		Current Balance			Concession Granted
Commercial and industrial		1	​	$	477		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 DECEMBER 31, 2022				​	​	AT DECEMBER 31, 2021				​
​	​	​		% of Outstanding			​	​		% of Outstanding
​	Balance		​	Non-PPP Loans		​	Balance		​	Non-PPP Loans
​	(in thousands)		​	​		​	(in thousands)		​	​
CRE/Commercial	$	199		0.03	%	​	$	7,488		1.08	%
Home Equity/Consumer		—		—	​	​		57		0.06	​
Residential Mortgage		32		0.02	​	​		203		0.11	​
Total	$	231		0.02	​	​	$	7,748		0.80	​

​

Summary of deferral of principal and interest payments

​

​	​	​	​	​	​	​	​	​	​
​	AT DECEMBER 31, 2022				​	AT DECEMBER 31, 2021
​	Number of Loans		Balance			Number of Loans		Balance
​	​	​	(in thousands)		​	​	​	(in thousands)
Type of Payment Relief			​					​
Interest only payments	1	​	$	199		6	​	$	3,768
Complete payment deferrals	2	​		32		5	​		3,980
Total	3	​	$	231		11	​	$	7,748

​

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524

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