Loans and Leases | Loans and Leases Summary of Major Loan and Lease Categories At September 30, 2018 (Dollars in thousands) Originated Acquired Total Commercial, financial and agricultural $ 867,636 $ 26,686 $ 894,322 Real estate-commercial 1,442,681 254,462 1,697,143 Real estate-construction 188,895 3,742 192,637 Real estate-residential secured for business purpose 279,800 66,531 346,331 Real estate-residential secured for personal purpose 327,833 52,676 380,509 Real estate-home equity secured for personal purpose 177,632 9,349 186,981 Loans to individuals 32,096 142 32,238 Lease financings 136,008 — 136,008 Total loans and leases held for investment, net of deferred income $ 3,452,581 $ 413,588 $ 3,866,169 Unearned lease income, included in the above table $ (15,079 ) $ — $ (15,079 ) Net deferred costs, included in the above table 4,064 — 4,064 Overdraft deposits included in the above table 156 — 156 At December 31, 2017 (Dollars in thousands) Originated Acquired Total Commercial, financial and agricultural $ 833,100 $ 63,111 $ 896,211 Real estate-commercial 1,235,681 306,460 1,542,141 Real estate-construction 171,244 4,592 175,836 Real estate-residential secured for business purpose 250,800 91,167 341,967 Real estate-residential secured for personal purpose 260,654 60,920 321,574 Real estate-home equity secured for personal purpose 171,884 12,386 184,270 Loans to individuals 28,156 144 28,300 Lease financings 129,768 — 129,768 Total loans and leases held for investment, net of deferred income $ 3,081,287 $ 538,780 $ 3,620,067 Unearned lease income, included in the above table $ (14,243 ) $ — $ (14,243 ) Net deferred costs, included in the above table 4,669 — 4,669 Overdraft deposits included in the above table 222 — 222 Overdraft deposits are re-classified as loans and are included in the total loans and leases on the balance sheet. The carrying amount of acquired loans at September 30, 2018 totaled $413.6 million , including $339.3 million of loans from the Fox Chase acquisition and $74.3 million from the Valley Green Bank acquisition. At September 30, 2018 , loans acquired with deteriorated credit quality, or acquired credit impaired loans, totaled $900 thousand representing $246 thousand from the Fox Chase acquisition and $654 thousand from the Valley Green Bank acquisition. Acquired credit impaired loans are accounted for in accordance with Accounting Standards Codification (ASC) Topic 310-30. The outstanding principal balance and carrying amount for acquired credit impaired loans at September 30, 2018 and December 31, 2017 were as follows: (Dollars in thousands) At September 30, 2018 At December 31, 2017 Outstanding principal balance $ 1,218 $ 2,325 Carrying amount 900 1,583 Allowance for loan losses — — The following table presents the changes in accretable yield on acquired credit impaired loans: Nine Months Ended September 30, (Dollars in thousands) 2018 2017 Beginning of period $ 11 $ 50 Reclassification from nonaccretable discount 453 823 Accretable discount amortized to interest income (464 ) (850 ) Disposals — (4 ) End of period $ — $ 19 Age Analysis of Past Due Loans and Leases The following presents, by class of loans and leases, an aging of past due loans and leases, loans and leases which are current and the recorded investment in loans and leases 90 days or more past due which are accruing interest at September 30, 2018 and December 31, 2017 : (Dollars in thousands) 30-59 60-89 90 Days Total Current Acquired Credit Impaired Total Loans Recorded At September 30, 2018 Commercial, financial and agricultural $ 661 $ 9,151 $ 1,003 $ 10,815 $ 883,325 $ 182 $ 894,322 $ — Real estate—commercial real estate and construction: Commercial real estate 1,168 373 1,313 2,854 1,694,083 206 1,697,143 83 Construction — — — — 192,637 — 192,637 — Real estate—residential and home equity: Residential secured for business purpose 2,221 47 1,265 3,533 342,350 448 346,331 — Residential secured for personal purpose 2,403 981 1,419 4,803 375,642 64 380,509 — Home equity secured for personal purpose 406 189 1,329 1,924 185,057 — 186,981 128 Loans to individuals 101 32 165 298 31,940 — 32,238 165 Lease financings 897 1,639 2,390 4,926 131,082 — 136,008 848 Total $ 7,857 $ 12,412 $ 8,884 $ 29,153 $ 3,836,116 $ 900 $ 3,866,169 $ 1,224 At December 31, 2017 Commercial, financial and agricultural $ 2,182 $ 1,440 $ 1,509 $ 5,131 $ 890,658 $ 422 $ 896,211 $ — Real estate—commercial real estate and construction: Commercial real estate 733 548 1,410 2,691 1,539,094 356 1,542,141 — Construction 1,970 — 365 2,335 173,501 — 175,836 — Real estate—residential and home equity: Residential secured for business purpose 1,651 315 1,355 3,321 338,061 585 341,967 162 Residential secured for personal purpose 4,368 1,118 23 5,509 315,845 220 321,574 — Home equity secured for personal purpose 1,414 333 464 2,211 182,059 — 184,270 148 Loans to individuals 221 139 195 555 27,745 — 28,300 195 Lease financings 1,143 392 1,855 3,390 126,378 — 129,768 256 Total $ 13,682 $ 4,285 $ 7,176 $ 25,143 $ 3,593,341 $ 1,583 $ 3,620,067 $ 761 Nonperforming Loans and Leases The following presents, by class of loans and leases, nonperforming loans and leases at September 30, 2018 and December 31, 2017 . Nonperforming loans exclude acquired credit impaired loans from Fox Chase and Valley Green. At September 30, 2018 At December 31, 2017 (Dollars in thousands) Nonaccrual Accruing Loans and Total Nonperforming Nonaccrual Accruing Loans and Total Nonperforming Commercial, financial and agricultural $ 2,795 $ 595 $ — $ 3,390 $ 4,448 $ 921 $ — $ 5,369 Real estate—commercial real estate and construction: Commercial real estate 18,425 — 83 18,508 4,285 10,266 — 14,551 Construction 106 — — 106 365 — — 365 Real estate—residential and home equity: Residential secured for business purpose 1,416 171 — 1,587 2,843 206 162 3,211 Residential secured for personal purpose 1,815 — — 1,815 466 42 — 508 Home equity secured for personal purpose 1,460 — 128 1,588 511 — 148 659 Loans to individuals — — 165 165 — — 195 195 Lease financings 1,542 — 848 2,390 1,599 — 256 1,855 Total $ 27,559 $ 766 $ 1,224 $ 29,549 $ 14,517 $ 11,435 $ 761 $ 26,713 * Includes nonaccrual troubled debt restructured loans and lease modifications of $1.3 million and $2.5 million at September 30, 2018 and December 31, 2017 , respectively. Accruing troubled debt restructuring loans of $11.4 million at December 31, 2017 includes balances of $10.3 million related to one borrower which were classified as troubled debt restructurings as the related loans were granted amortization period extensions. These troubled debt restructured loans were returned to performing status during the first quarter of 2018 as the borrower was in compliance with the modified terms of the restructurings for the required time period. At September 30, 2018 , commercial real estate nonaccrual loans and leases includes an $11.8 million loan that was placed on nonaccrual status during the first quarter of 2018. A specific reserve of $645 thousand was recorded for this loan as of September 30, 2018 . Credit Quality Indicators The following tables present by class, the recorded investment in loans and leases held for investment by credit quality indicator at September 30, 2018 and December 31, 2017 . The Corporation employs a ten (10) grade risk rating system related to the credit quality of commercial loans and residential real estate loans secured for a business purpose of which the first six categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating. Loans with a relationship balance of less than $1 million are reviewed on a performance basis, with the primary monitored metrics being delinquency (60 days or more past due) and revolving stagnancy. Loans with relationships greater than $1 million are reviewed at least annually. Loan relationships exceeding $15 million or classified as special mention or substandard are reviewed at least quarterly, or more frequently based on management’s discretion. 1. Cash Secured—No credit risk 2. Fully Secured—Negligible credit risk 3. Strong—Minimal credit risk 4. Satisfactory—Nominal credit risk 5. Acceptable—Moderate credit risk 6. Pre-Watch—Marginal, but stable credit risk 7. Special Mention—Potential weakness 8. Substandard—Well-defined weakness 9. Doubtful—Collection in-full improbable 10. Loss—Considered uncollectible Commercial Credit Exposure Credit Risk by Internally Assigned Grades The following table presents classifications for originated loans: (Dollars in thousands) Commercial, Real Estate— Real Estate— Real Estate— Total At September 30, 2018 Grade: 1. Cash secured/ 2. Fully secured $ 2,789 $ — $ 23,290 $ — $ 26,079 3. Strong 14,369 699 — — 15,068 4. Satisfactory 18,511 24,325 — 265 43,101 5. Acceptable 575,671 1,072,909 77,773 236,261 1,962,614 6. Pre-watch 222,325 287,933 86,326 38,090 634,674 7. Special Mention 26,323 35,402 1,400 2,203 65,328 8. Substandard 7,648 21,413 106 2,981 32,148 9. Doubtful — — — — — 10.Loss — — — — — Total $ 867,636 $ 1,442,681 $ 188,895 $ 279,800 $ 2,779,012 At December 31, 2017 Grade: 1. Cash secured/ 2. Fully secured $ 2,521 $ — $ 20,420 $ — $ 22,941 3. Strong 9,206 1,821 — — 11,027 4. Satisfactory 30,283 26,950 — 274 57,507 5. Acceptable 593,205 960,258 76,899 215,750 1,846,112 6. Pre-watch 179,990 209,844 72,168 29,738 491,740 7. Special Mention 4,027 12,974 1,392 296 18,689 8. Substandard 13,868 23,834 365 4,742 42,809 9. Doubtful — — — — — 10.Loss — — — — — Total $ 833,100 $ 1,235,681 $ 171,244 $ 250,800 $ 2,490,825 The following table presents classifications for acquired loans: (Dollars in thousands) Commercial, Real Estate— Real Estate— Real Estate— Total At September 30, 2018 Grade: 1. Cash secured/ 2. Fully secured $ — $ — $ — $ — $ — 3. Strong — — — — — 4. Satisfactory — — — — — 5. Acceptable 23,085 155,221 — 56,107 234,413 6. Pre-watch 2,475 81,048 3,742 9,115 96,380 7. Special Mention 838 4,421 — — 5,259 8. Substandard 288 13,772 — 1,309 15,369 9. Doubtful — — — — — 10.Loss — — — — — Total $ 26,686 $ 254,462 $ 3,742 $ 66,531 $ 351,421 December 31, 2017 Grade: 1. Cash secured/ 2. Fully secured $ 1,120 $ — $ — $ — $ 1,120 3. Strong — — — — — 4. Satisfactory 125 482 — — 607 5. Acceptable 49,949 183,490 — 73,402 306,841 6. Pre-watch 6,183 98,977 4,592 15,861 125,613 7. Special Mention 1,007 17,028 — — 18,035 8. Substandard 4,727 6,483 — 1,904 13,114 9. Doubtful — — — — — 10.Loss — — — — — Total $ 63,111 $ 306,460 $ 4,592 $ 91,167 $ 465,330 Credit Exposure—Real Estate—Residential Secured for Personal Purpose, Real Estate—Home Equity Secured for Personal Purpose, Loans to individuals, Lease Financing Credit Risk Profile by Payment Activity The Corporation monitors the credit risk profile by payment activity for the following classifications of loans and leases: residential real estate loans secured for a personal purpose, home equity loans secured for a personal purpose, loans to individuals and lease financings. Nonperforming loans and leases are loans and leases past due 90 days or more, loans and leases on nonaccrual of interest and troubled debt restructured loans and lease modifications. Performing loans and leases are reviewed only if the loan becomes 60 days or more past due. Nonperforming loans and leases are reviewed monthly. Performing loans and leases have a nominal to moderate risk of loss. The following table presents classifications for originated loans: (Dollars in thousands) Real Estate— Real Estate— Loans to Lease Total At September 30, 2018 Performing $ 327,138 $ 177,115 $ 31,931 $ 133,618 $ 669,802 Nonperforming 695 517 165 2,390 3,767 Total $ 327,833 $ 177,632 $ 32,096 $ 136,008 $ 673,569 At December 31, 2017 Performing $ 260,589 $ 171,527 $ 27,961 $ 127,913 $ 587,990 Nonperforming 65 357 195 1,855 2,472 Total $ 260,654 $ 171,884 $ 28,156 $ 129,768 $ 590,462 The following table presents classifications for acquired loans: (Dollars in thousands) Real Estate— Real Estate— Loans to Lease Total At September 30, 2018 Performing $ 51,556 $ 8,278 $ 142 $ — $ 59,976 Nonperforming 1,120 1,071 — — 2,191 Total $ 52,676 $ 9,349 $ 142 $ — $ 62,167 At December 31, 2017 Performing $ 60,477 $ 12,084 $ 144 $ — $ 72,705 Nonperforming 443 302 — — 745 Total $ 60,920 $ 12,386 $ 144 $ — $ 73,450 Reserve for Loan and Lease Losses and Recorded Investment in Loans and Leases The following presents, by portfolio segment, a summary of the activity in the reserve for loan and lease losses for the three and nine months ended September 30, 2018 and 2017 : (Dollars in thousands) Commercial, Real Estate— Real Estate— Real Estate— Loans to Lease Unallocated Total Three Months Ended September 30, 2018 Reserve for loan and lease losses: Beginning balance $ 7,258 $ 12,327 $ 2,004 $ 2,494 $ 447 $ 1,071 $ 51 $ 25,652 Charge-offs (904 ) — (30 ) — (82 ) (123 ) N/A (1,139 ) Recoveries 22 1 8 6 25 51 N/A 113 Provision 813 906 72 527 82 138 206 2,744 Provision for acquired credit impaired loans — — — 1 — — — 1 Ending balance $ 7,189 $ 13,234 $ 2,054 $ 3,028 $ 472 $ 1,137 $ 257 $ 27,371 Three Months Ended September 30, 2017 Reserve for loan and lease losses: Beginning balance $ 8,313 $ 8,468 $ 1,129 $ 974 $ 329 $ 1,660 $ 37 $ 20,910 Charge-offs (290 ) — (56 ) (83 ) (61 ) (3,097 ) N/A (3,587 ) Recoveries 325 1 29 68 35 73 N/A 531 (Recovery of provision) provision (1,732 ) 787 204 756 51 2,654 (30 ) 2,690 Recovery of provision for acquired credit impaired loans — — (1 ) — — — — (1 ) Ending balance $ 6,616 $ 9,256 $ 1,305 $ 1,715 $ 354 $ 1,290 $ 7 $ 20,543 Nine Months Ended September 30, 2018 Reserve for loan and lease losses: Beginning balance $ 6,742 $ 9,839 $ 1,661 $ 1,754 $ 373 $ 1,132 $ 54 $ 21,555 Charge-offs (14,553 ) (40 ) (30 ) — (253 ) (428 ) N/A (15,304 ) Recoveries 271 74 266 71 71 160 N/A 913 Provision 14,729 3,361 157 1,201 281 273 203 20,205 Provision for acquired credit impaired loans — — — 2 — — — 2 Ending balance $ 7,189 $ 13,234 $ 2,054 $ 3,028 $ 472 $ 1,137 $ 257 $ 27,371 Nine Months Ended September 30, 2017 Reserve for loan and lease losses: Beginning balance $ 7,037 $ 7,505 $ 774 $ 993 $ 364 $ 788 $ 38 $ 17,499 Charge-offs (576 ) (30 ) (1,237 ) (177 ) (301 ) (3,681 ) N/A (6,002 ) Recoveries 722 4 47 89 116 168 N/A 1,146 (Recovery of provision) provision (567 ) 1,777 1,722 808 175 4,015 (31 ) 7,899 (Recovery of provision) provision for acquired credit impaired loans — — (1 ) 2 — — — 1 Ending balance $ 6,616 $ 9,256 $ 1,305 $ 1,715 $ 354 $ 1,290 $ 7 $ 20,543 N/A – Not applicable Charge-offs for the nine months ended September 30, 2018 include a charge-off of $12.7 million during the second quarter of 2018 for a commercial loan relationship related to alleged fraudulent activities perpetrated by one or more employees of the borrower. The Bank owned a participating interest which originally totaled $13.0 million in an approximately $80.0 million commercial lending facility. The charge-off represents the entire principal amount owed to the Bank. The following presents, by portfolio segment, a summary of the balance in the reserve for loan and lease losses disaggregated on the basis of impairment method and the recorded investment in loans and leases disaggregated on the basis of impairment method at September 30, 2018 and 2017 : (Dollars in thousands) Commercial, Real Estate— Real Estate— Real Estate— Loans to Lease Unallocated Total At September 30, 2018 Reserve for loan and lease losses: Ending balance: individually evaluated for impairment $ 211 $ 645 $ — $ 192 $ — $ — N/A $ 1,048 Ending balance: collectively evaluated for impairment 6,978 12,504 2,014 2,836 472 1,137 257 26,198 Ending balance: acquired credit impaired loans evaluated for impairment — 85 40 — — — — 125 Total ending balance $ 7,189 $ 13,234 $ 2,054 $ 3,028 $ 472 $ 1,137 $ 257 $ 27,371 Loans and leases held for investment: Ending balance: individually evaluated for impairment $ 4,889 $ 18,970 $ 1,588 $ 3,275 $ — $ 1,250 $ 29,972 Ending balance: collectively evaluated for impairment 862,747 1,610,805 278,212 502,190 32,096 134,758 3,420,808 Loans measured at fair value — 1,801 — — — — 1,801 Acquired non-credit impaired loans 26,504 257,998 66,083 61,961 142 — 412,688 Acquired credit impaired loans 182 206 448 64 — — 900 Total ending balance $ 894,322 $ 1,889,780 $ 346,331 $ 567,490 $ 32,238 $ 136,008 $ 3,866,169 At September 30, 2017 Reserve for loan and lease losses: Ending balance: individually evaluated for impairment $ 15 $ 40 $ 33 $ — $ — $ — N/A $ 88 Ending balance: collectively evaluated for impairment 6,601 9,216 1,272 1,715 354 1,290 7 20,455 Total ending balance $ 6,616 $ 9,256 $ 1,305 $ 1,715 $ 354 $ 1,290 $ 7 $ 20,543 Loans and leases held for investment: Ending balance: individually evaluated for impairment $ 7,883 $ 17,274 $ 4,471 $ 932 $ — $ 1,250 $ 31,810 Ending balance: collectively evaluated for impairment 774,886 1,307,585 209,340 415,161 27,297 122,888 2,857,157 Loans measured at fair value — 2,014 — — — — 2,014 Acquired non-credit impaired loans 75,983 344,818 95,625 77,991 144 — 594,561 Acquired credit impaired loans 465 356 584 217 — — 1,622 Total ending balance $ 859,217 $ 1,672,047 $ 310,020 $ 494,301 $ 27,441 $ 124,138 $ 3,487,164 N/A – Not applicable The Corporation records a provision for loan loss for the acquired non-impaired loans only when additional deterioration of the portfolio is identified over the projections utilized in the initial fair value analysis. After the acquisition measurement period, the present value of any decreases in expected cash flows of acquired credit impaired loans will generally result in an impairment charge recorded as a provision for loan loss, resulting in an increase to the allowance. Impaired Loans (excludes Lease Financings) The following presents, by class of loans, the recorded investment and unpaid principal balance of impaired loans, the amounts of the impaired loans for which there is not a reserve for credit losses and the amounts for which there is a reserve for credit losses at September 30, 2018 and December 31, 2017 . The impaired loans exclude acquired credit impaired loans. At September 30, 2018 At December 31, 2017 (Dollars in thousands) Recorded Unpaid Related Recorded Unpaid Related Impaired loans with no related reserve recorded: Commercial, financial and agricultural $ 3,958 $ 4,535 $ 7,019 $ 8,301 Real estate—commercial real estate 7,110 7,976 15,621 16,507 Real estate—construction 106 111 365 365 Real estate—residential secured for business purpose 1,588 1,776 3,430 4,620 Real estate—residential secured for personal purpose 1,091 1,142 508 566 Real estate—home equity secured for personal purpose 1,460 1,488 511 523 Total impaired loans with no related reserve recorded $ 15,313 $ 17,028 $ 27,454 $ 30,882 Impaired loans with a reserve recorded: Commercial, financial and agricultural $ 931 $ 984 $ 211 $ 60 $ 60 $ 31 Real estate—commercial real estate 11,754 12,138 645 933 933 99 Real estate—residential secured for business purpose — — — 35 37 1 Real estate—residential secured for personal purpose 724 724 192 — — — Total impaired loans with a reserve recorded $ 13,409 $ 13,846 $ 1,048 $ 1,028 $ 1,030 $ 131 Total impaired loans: Commercial, financial and agricultural $ 4,889 $ 5,519 $ 211 $ 7,079 $ 8,361 $ 31 Real estate—commercial real estate 18,864 20,114 645 16,554 17,440 99 Real estate—construction 106 111 — 365 365 — Real estate—residential secured for business purpose 1,588 1,776 — 3,465 4,657 1 Real estate—residential secured for personal purpose 1,815 1,866 192 508 566 — Real estate—home equity secured for personal purpose 1,460 1,488 — 511 523 — Total impaired loans $ 28,722 $ 30,874 $ 1,048 $ 28,482 $ 31,912 $ 131 Impaired loans include nonaccrual loans, accruing troubled debt restructured loans and other accruing impaired loans for which it is probable that not all principal and interest payments due will be collectible in accordance with the original contractual terms. These loans are individually measured to determine the amount of potential impairment. The loans are reviewed for impairment based on the fair value of the collateral for collateral dependent loans and for certain loans based on discounted cash flows using the loans’ initial effective interest rates. Impaired loans include other accruing impaired loans of $1.9 million and $4.1 million at September 30, 2018 and December 31, 2017 , respectively. Specific reserves on other accruing impaired loans were $0 thousand and $99 thousand at September 30, 2018 and December 31, 2017 , respectively. The following presents by class of loans, the average recorded investment in impaired loans and an analysis of interest on impaired loans. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. Therefore, interest income on accruing impaired loans is recognized using the accrual method. Three Months Ended September 30, 2018 Three Months Ended September 30, 2017 (Dollars in thousands) Average Interest Additional Average Interest Additional Commercial, financial and agricultural $ 5,671 $ 31 $ 58 $ 10,211 $ 52 $ 92 Real estate—commercial real estate 19,878 22 261 18,583 201 69 Real estate—construction 108 — 2 365 — 5 Real estate—residential secured for business purpose 1,844 4 32 3,579 16 34 Real estate—residential secured for personal purpose 1,850 — 26 635 1 8 Real estate—home equity secured for personal purpose 1,507 — 21 288 — 5 Total $ 30,858 $ 57 $ 400 $ 33,661 $ 270 $ 213 * Includes interest income recognized on a cash basis for nonaccrual loans of $5 thousand and $0 thousand for the three months ended September 30, 2018 and 2017 , respectively, and interest income recognized on the accrual method for accruing impaired loans of $52 thousand and $270 thousand for the three months ended September 30, 2018 and 2017 , respectively. Nine Months Ended September 30, 2018 Nine Months Ended September 30, 2017 (Dollars in thousands) Average Interest Additional Average Interest Additional Commercial, financial and agricultural $ 6,589 $ 103 $ 269 $ 11,030 $ 162 $ 263 Real estate—commercial real estate 19,935 212 813 21,120 618 223 Real estate—construction 128 — 7 219 — 15 Real estate—residential secured for business purpose 2,018 14 79 4,053 53 139 Real estate—residential secured for personal purpose 1,064 3 70 629 2 31 Real estate—home equity secured for personal purpose 1,026 — 60 391 — 15 Total $ 30,760 $ 332 $ 1,298 $ 37,442 $ 835 $ 686 * Includes interest income recognized on a cash basis for nonaccrual loans of $13 thousand and $4 thousand for the nine months ended September 30, 2018 and 2017 , respectively, and interest income recognized on the accrual method for accruing impaired loans of $319 thousand and $831 thousand for the nine months ended September 30, 2018 and 2017 , respectively. Impaired Leases The Corporation had impaired leases of $1.3 million at September 30, 2018 and December 31, 2017 with no related reserves. See discussion in Reserve for Loan and Lease Losses and Recorded Investment in Loans and Leases. Troubled Debt Restructured Loans The following presents, by class of loans, information regarding accruing and nonaccrual loans that were restructured: Three Months Ended September 30, 2018 Three Months Ended September 30, 2017 (Dollars in thousands) Number Pre- Post- Related Number Pre- Post- Related Accruing Troubled Debt Restructured Loans: Total — $ — $ — $ — — $ — $ — $ — Nonaccrual Troubled Debt Restructured Loans: Total — $ — $ — $ — — $ — $ — $ — Nine Months Ended September 30, 2018 Nine Months Ended September 30, 2017 (Dollars in thousands) Number Pre- Post- Related Number Pre- Post- Related Accruing Troubled Debt Restructured Loans: Real estate—commercial real estate — $ — $ — $ — 3 $ 9,206 $ 9,206 $ — Total — $ — $ — $ — 3 $ 9,206 $ 9,206 $ — Nonaccrual Troubled Debt Restructured Loans: Real estate—commercial real estate — $ — $ — $ — 1 $ 328 $ 328 $ — Real estate—residential secured for personal purpose 1 66 66 — — — — — Total 1 $ 66 $ 66 $ — 1 $ 328 $ 328 $ — The Corporation grants concessions to existing borrowers primarily related to extensions of interest-only payment periods and an occasional payment modification. These modifications typically are for up to one year . The goal when restructuring a credit is to establish a reasonable period of time to provide cash flow relief to customers experiencing cash flow difficulties. Accruing troubled debt restructured loans are primarily comprised of loans on which interest is being accrued under the restructured terms, and the loans are current or less than ninety days past due. The following presents, by class of loans, information regarding the types of concessions granted on accruing and nonaccrual loans that were restructured during the three and nine months ended September 30, 2018 and 2017 . Maturity Date Amortization Period Extension Total Concessions (Dollars in thousands) No. of Amount No. of Amount No. of Amount Three Months Ended September 30, 2018 Accruing Troubled Debt Restructured Loans: Total — $ — — $ — — $ — Nonaccrual Troubled Debt Restructured Loans: Total — $ — — $ — — $ — Three Months Ended September 30, 2017 Accruing Troubled Debt Restructured Loans: Total — $ — — $ — — $ — Nonaccrual Troubled Debt Restructured Loans: Total — $ — — $ — — $ — Nine Months Ended September 30, 2018 Accruing Troubled Debt Restructured Loans: Total — $ — — $ — — $ — Nonaccrual Troubled Debt Restructured Loans: Real estate—residential secured for personal purpose — $ — 1 $ 66 1 $ 66 Total — $ — 1 $ 66 1 $ 66 Nine Months Ended September 30, 2017 Accruing Troubled Debt Restructured Loans: Real estate—commercial real estate — $ — 3 $ 9,206 3 $ 9,206 Total — $ — 3 $ 9,206 3 $ 9,206 Nonaccrual Troubled Debt Restructured Loans: Real estate—commercial real estate 1 $ 328 — $ — 1 $ 328 Total 1 $ 328 — $ — 1 $ 328 The following presents, by class of loans, information regarding accruing and nonaccrual troubled debt restructured loans, for which there were payment defaults within twelve months of the restructuring date: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (Dollars in thousands) Number Recorded Number Recorded Number Recorded Number Recorded Accruing Troubled Debt Restructured Loans: Total — $ — — $ — — $ — — $ — Nonaccrual Troubled Debt Restructured Loans: Commercial, financial and agricultural — $ — — $ — 1 $ 953 — $ — Total — $ — — $ — 1 $ 953 — $ — The following presents, by class of loans, information regarding consumer mortgages collateralized by residential real estate property that are in the process of foreclosure at September 30, 2018 and December 31, 2017 : (Dollars in thousands) At September 30, 2018 At December 31, 2017 Real estate-residential secured for personal purpose $ — $ 31 Real estate-home equity secured for personal purpose 812 — Total $ 812 $ 31 The following presents foreclosed residential real estate property included in other real estate owned at September 30, 2018 and December 31, 2017 . (Dollars in thousands) At September 30, 2018 At December 31, 2017 Foreclosed residential real estate $ 57 $ 80 |