Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 4. LOANS Major classifications of loans held for investment are as follows: June 30, 2018 December 31, 2017 Legacy (1) Acquired Total Legacy (1) Acquired Total Commercial Real Estate Owner Occupied $ 270,562,704 $ 157,411,814 $ 427,974,518 $ 268,128,087 $ 87,658,855 $ 355,786,942 Investment 590,644,980 205,379,793 796,024,773 485,536,921 52,926,739 538,463,660 Hospitality 161,865,109 7,232,455 169,097,564 164,193,228 7,395,186 171,588,414 Land and A&D 67,568,009 27,682,812 95,250,821 67,310,660 9,230,771 76,541,431 Residential Real Estate First Lien-Investment 82,241,881 53,689,412 135,931,293 79,762,682 21,220,518 100,983,200 First Lien-Owner Occupied 83,951,550 145,703,436 229,654,986 67,237,699 62,524,794 129,762,493 Residential Land and A&D 42,156,325 21,601,505 63,757,830 35,879,853 6,536,160 42,416,013 HELOC and Jr. Liens 21,917,531 45,338,669 67,256,200 21,520,339 16,019,418 37,539,757 Commercial and Industrial 205,131,858 102,538,173 307,670,031 154,244,645 33,100,688 187,345,333 Consumer 17,073,513 42,470,686 59,544,199 10,758,589 49,082,751 59,841,340 Total loans 1,543,113,460 809,048,755 2,352,162,215 1,354,572,703 345,695,880 1,700,268,583 Allowance for loan losses (6,444,307 ) (260,270 ) (6,704,577 ) (5,738,534 ) (182,052 ) (5,920,586 ) Deferred loan costs, net 2,363,858 — 2,363,858 2,013,434 — 2,013,434 Net loans $ 1,539,033,011 $ 808,788,485 $ 2,347,821,496 $ 1,350,847,603 $ 345,513,828 $ 1,696,361,431 _______________________ ( 1 As a result of the acquisitions of Maryland Bankcorp, Inc. (“Maryland Bankcorp”), the parent company of Maryland Bank & Trust Company, N.A. (“MB&T”), in April 2011, May 2013, December 2015, July 2017 April 2018, two Credit Policies and Administration We have adopted a comprehensive lending policy, which includes stringent underwriting standards for all types of loans. We have designed our underwriting standards to promote a complete banking relationship rather than a transactional relationship. Our lending staff follows pricing guidelines established periodically by our management team. In an effort to manage risk, prior to funding, the loan committee, consisting of four four In addition to the internal business processes employed in the credit administration area, Old Line Bank retains an outside independent firm to review the loan portfolio. This firm performs a detailed annual review and an interim update. We use the results of the firm’s report to validate our internal ratings and we review the commentary on specific loans and on our loan administration activities in order to improve our operations. Commercial Real Estate Loans We finance commercial real estate for our clients, for owner occupied and investment properties, hospitality and land acquisition and development. Commercial real estate loans totaled $1.5 $1.1 June 30, 2018 December 31, 2017, may may one four not 80% 75%. Commercial real estate lending entails significant risks. Risks inherent in managing our commercial real estate portfolio relate to sudden or gradual drops in property values as well as changes in the economic climate that may At June 30, 2018, $169.1 Residential Real Estate Loans We offer a variety of consumer oriented residential real estate loans including home equity lines of credit, home improvement loans and first second $496.6 $310.7 June 30, 2018 December 31, 2017, not 85%. may not 43%, 640 not This segment of our portfolio also consists of funds advanced for construction of custom single family residences homes (where the home buyer is the borrower) and financing to builders for the construction of pre-sold homes and multi-family housing. These loans generally have short durations, meaning maturities typically of twelve twelve Construction lending also entails significant risk. These risks generally involve larger loan balances concentrated with single borrowers with funds advanced upon the security of the land or the project under construction. An appraisal of the property estimates the value of the project “as is and as if” completed. An appraisal of the property estimates the value of the project prior to completion of construction. Thus, initial funds are advanced based on the current value of the property with the remaining construction funds advanced under a budget sufficient to successfully complete the project within the “as completed” loan to value. To further mitigate the risks, we generally limit loan amounts to 80% first We generally only offer real estate construction financing only to experienced builders, commercial entities or individuals who have demonstrated the ability to obtain a permanent loan “take-out” (conversion to a permanent mortgage upon completion of the project). We also perform a complete analysis of the borrower and the project under construction. This analysis includes a review of the cost to construct, the borrower’s ability to obtain a permanent “take-out” the cash flow available to support the debt payments and construction costs in excess of loan proceeds, and the value of the collateral. During construction, we advance funds on these loans on a percentage of completion basis. We inspect each project as needed prior to advancing funds during the term of the construction loan. We may We also offer fixed rate home improvement loans. Our home equity and home improvement loan portfolio gives us a diverse client base. Although most of these loans are in our market area, the diversity of the individual loans in the portfolio reduces our potential risk. Usually, we secure our home equity loans and lines of credit with a security interest in the borrower’s primary or secondary residence. Under our loan approval policy, all residential real estate loans approved must comply with federal regulations. Generally, we will make residential mortgage loans in amounts up to the limits established by Fannie Mae and Freddie Mac for secondary market resale purposes. Currently this amount for single-family residential loans currently varies from $453,100 $679,650 $679,650. 620 Commercial and Industrial Lending Our commercial and industrial lending consists of lines of credit, revolving credit facilities, accounts receivable financing, term loans, equipment loans, Small Business Administration loans, standby letters of credit and unsecured loans. We originate commercial loans for any business purpose including the financing of leasehold improvements and equipment, the carrying of accounts receivable, general working capital, and acquisition activities. We have a diverse client base and we do not Commercial business loans have a higher degree of risk than residential mortgage loans because the availability of funds for repayment generally depends on the success of the business. They may $250,000, Consumer Installment Lending We offer various types of secured and unsecured consumer loans. We make consumer loans for personal, family or household purposes as a convenience to our customer base. Consumer loans, however, are not not 40% Our consumer loan portfolio, includes indirect loans, which consists primarily of auto and RV loans. These loans are financed through dealers and the dealers receive a percentage of the finance charge, which varies depending on the terms of each loan. We use the same underwriting standards in originating these indirect loans as we do for consumer loans generally. Consumer loans may may not may not may Concentrations of Credit Most of our lending activity occurs within the state of Maryland within the suburban Washington, D.C. and Baltimore market areas in Anne Arundel, Baltimore, Baltimore City, Calvert, Carroll, Charles, Frederick, Harford, Howard, Montgomery, Prince George’s and St. Mary’s Counties. The majority of our loan portfolio consists of commercial real estate loans and residential real estate loans. Non-Accrual and Past Due Loans We consider loans past due if the borrower has not 90 no not not not The table below presents an age analysis of the loans held for investment portfolio at June 30, 2018 December 31, 2017. Age Analysis of Past Due Loans June 30, 2018 December 31, 2017 Legacy Acquired Total Legacy Acquired Total Current $ 1,537,628,464 $ 793,109,509 $ 2,330,737,973 $ 1,352,406,852 $ 338,913,557 $ 1,691,320,409 Accruing past due loans: 30-89 days past due Commercial Real Estate: Owner Occupied 2,703,169 1,308,590 4,011,759 — — — Investment 291,278 2,237,802 2,529,080 1,089,022 843,706 1,932,728 Land and A&D 678,870 3,583,409 4,262,279 254,925 158,899 413,824 Residential Real Estate: First Lien-Investment 181,994 735,393 917,387 270,822 506,600 777,422 First Lien-Owner Occupied 94,743 2,555,200 2,649,943 229 2,457,299 2,457,528 HELOC and Jr. Liens 192,937 1,442,954 1,635,891 — 130,556 130,556 Commercial and Industrial 333,010 749,793 1,082,803 51,088 261,081 312,169 Consumer 89,480 1,157,030 1,246,510 26,134 1,017,195 1,043,329 Total 30-89 days past due 4,565,481 13,770,171 18,335,652 1,692,220 5,375,336 7,067,556 90 or more days past due Residential Real Estate: First Lien-Owner Occupied — 247,102 247,102 — 37,560 37,560 Commercial 177,973 1,027 179,000 — — — Consumer — 112,459 112,459 — 78,407 78,407 Total 90 or more days past due 177,973 360,588 538,561 — 115,967 115,967 Total accruing past due loans 4,743,454 14,130,759 18,874,213 1,692,220 5,491,303 7,183,523 Commercial Real Estate: Owner Occupied — 231,425 231,425 — 228,555 228,555 Investment — — — — — — Hospitality — — — — — — Land and A&D 277,704 196,171 473,875 — 190,193 190,193 Residential Real Estate: First Lien-Investment 192,501 — 192,501 192,501 — 192,501 First Lien-Owner Occupied 271,337 1,308,934 1,580,271 281,130 872,272 1,153,402 Land and A&D — — — — — — Commercial and Industrial — 45,218 45,218 — — — Consumer — 26,739 26,739 — — — Non-accruing loans: 741,542 1,808,487 2,550,029 473,631 1,291,020 1,764,651 Total Loans $ 1,543,113,460 $ 809,048,755 $ 2,352,162,215 $ 1,354,572,703 $ 345,695,880 $ 1,700,268,583 We consider all nonperforming loans and troubled debt restructurings (“TDRs”) to be impaired. We do not June 30, 2018 December 31, 2017. Impaired Loans Three months June 30, 2018 Six months June 30, 2018 Unpaid Recorded Related Average Interest Average Interest Legacy With no related allowance recorded: Commercial Real Estate: Owner Occupied $ 1,767,387 $ 1,767,387 $ — $ 1,764,445 $ 18,682 1,779,111 $ 42,401 Investment 651,195 651,195 — 650,816 8,676 656,802 16,722 Land and A&D 277,704 277,704 — 277,704 — 277,704 — Residential Real Estate: First Lien-Investment 192,501 192,501 — 192,501 — 192,501 — First Lien-Owner Occupied 219,996 219,996 — 229,901 4,200 230,466 6,449 Commercial and Industrial 368,654 368,654 — 366,484 3,355 375,616 7,798 With an allowance recorded: Commercial Real Estate: Investment — — — — — — — Residential Real Estate: First Lien-Investment 1,065,222 1,065,222 39,420 1,063,646 14,968 1,072,506 34,438 First Lien-Owner Occupied 51,341 51,341 37,076 55,830 — 56,621 1,134 Commercial and Industrial 94,666 94,666 94,665 94,411 1,589 95,208 2,810 Total legacy impaired 4,688,666 4,688,666 171,161 4,695,738 51,470 4,736,535 111,752 Acquired(1) With no related allowance recorded: Commercial Real Estate: Owner Occupied 557,660 557,660 — 587,825 5,296 584,136 5,296 Investment 73,241 61,504 — 400,394 5,055 401,800 5,055 Land and A&D 243,329 106,780 — 349,089 — 349,809 — Residential Real Estate: First Lien-Owner Occupied 1,631,478 1,511,742 — 1,797,742 5,089 1,799,968 24,257 First Lien-Investment 273,737 169,020 — 391,762 12,323 392,100 12,323 Land and A&D 593,785 390,768 — 705,086 — 705,086 — Commercial 1,029,478 147,351 — 1,324,966 7,356 1,329,002 7,594 Consumer 216,332 32,926 — 577,107 — 587,365 242 With an allowance recorded: Commercial Real Estate: Land and A&D 483,149 199,297 118,891 490,004 — 488,778 — Residential Real Estate: First Lien-Owner Occupied 253,437 253,437 88,723 276,861 275,185 Commercial and Industrial 69,970 69,970 24,517 69,712 894 70,733 2,093 Consumer 28,556 28,556 28,139 27,668 75 27,831 242 Total acquired impaired 5,454,152 3,529,011 260,270 6,998,216 36,088 7,011,793 57,102 Total impaired $ 10,142,818 $ 8,217,677 $ 431,431 $ 11,693,954 $ 87,558 11,748,328 $ 168,854 _______________________ ( 1 Generally accepted accounting principles require that we record acquired loans at fair value at acquisition, which includes a discount for loans with credit impairment. These purchased credit impaired loans are not not Impaired Loans December 31, 2017 Unpaid Recorded Related Average Interest Legacy With no related allowance recorded: Commercial Real Estate: Owner Occupied $ 1,797,030 $ 1,797,030 $ — $ 1,913,873 $ 70,623 Investment 1,155,595 1,155,595 — 1,183,738 51,806 Residential Real Estate: First Lien-Owner Occupied 226,554 226,554 — 233,618 10,536 Commercial and Industrial 387,208 387,208 — 379,983 30,245 With an allowance recorded: Commercial Real Estate: Investment 592,432 592,432 69,903 601,959 30,576 Residential Real Estate: First Lien-Owner Occupied 54,576 54,576 37,075 217,673 — First Lien-Investment 192,501 192,501 39,420 192,501 — Commercial and Industrial 96,212 96,212 96,212 97,923 4,960 Total legacy impaired 4,502,108 4,502,108 242,610 4,821,268 198,746 Acquired(1) With no related allowance recorded: Commercial Real Estate: Owner Occupied 253,865 253,865 — 252,988 2,155 Land and A&D 334,271 45,000 — 334,271 — Residential Real Estate: First Lien-Owner Occupied 1,382,055 1,269,796 — 1,390,037 31,601 First Lien-Investment 131,294 74,066 — 132,812 4,378 With an allowance recorded: Commercial Real Estate: Land and A&D 148,196 148,196 80,072 155,621 2,498 Residential Real Estate: First Lien-Owner Occupied 250,194 250,194 77,464 273,596 23,424 Commercial and Industrial 72,125 72,125 24,517 74,279 3,775 Total acquired impaired 2,572,000 2,113,242 182,053 2,613,604 67,831 Total impaired $ 7,074,108 $ 6,615,350 $ 424,663 $ 7,434,872 $ 266,577 _______________________ ( 1 Generally accepted accounting principles require that we record acquired loans at fair value at acquisition, which includes a discount for loans with credit impairment. These purchased credit impaired loans are not not We consider a loan a TDR when we conclude that both of the following conditions exist: the restructuring constitutes a concession and the debtor is experiencing financial difficulties. Restructured loans at June 30, 2018 seven $2.4 seven $2.7 December 31, 2017. The following table includes the recorded investment in and number of modifications of TDRs for the three six June 30, 2018 2017. no three three six June 30, 2018 2017. Loans Modified as a TDR for the three months ended June 30, 2018 June 30, 2017 Troubled Debt Restructurings— # of Pre- Post # of Pre- Post Legacy Commercial Real Estate — — — 1 1,596,740 1,596,740 Residential Real Estate Owner Occupied 1 201,449 28,556 — — — Commercial and Industrial — — — 1 414,324 414,324 Total legacy TDR's 1 $ 201,449 $ 28,556 2 $ 2,011,064 $ 2,011,064 Loans Modified as a TDR for the six months ended June 30, 2018 June 30, 2017 Troubled Debt Restructurings— # of Pre- Post # of Pre- Post Legacy Commercial Real Estate — — — 1 1,596,740 1,596,740 Residential Real Estate Owner Occupied 1 201,449 28,556 — — — Commercial and Industrial — — — 1 414,324 414,324 Total legacy TDR's 1 $ 201,449 $ 28,556 2 $ 2,011,064 $ 2,011,064 Acquired impaired loans The following table documents changes in the accretable (premium) discount on acquired impaired loans during the six June 30, 2018 2017, June 30, 2018 June 30, 2017 Balance at beginning of period $ 115,066 $ (22,980 ) Additions due to BYBK acquisition 50,984 — Accretion of fair value discounts (404,846 ) (51,722 ) Reclassification from non-accretable discount 414,317 52,807 Balance at end of period $ 175,521 $ (21,895 ) Contractually Carrying Amount At June 30, 2018 $ 19,588,843 $ 15,209,609 At December 31, 2017 8,277,731 6,617,774 At June 30, 2017 8,311,088 6,643,878 At December 31, 2016 9,597,703 7,558,415 For our acquisition of Bay Bank on April 13, 2018, no two We had an independent third 1,991 $520.5 $8.3 We also individually evaluated 132 $13.5 April 13, 2018 We established a credit related non-accretable difference of $3.2 We have re-classified $21.7 third 2018. The following table outlines the contractually required payments receivable, cash flows we expect to receive, non-accretable credit adjustment and the accretable yield for all of Bay Bank’s impaired loans as of the acquisition date, April 13, 2018. Purchased Contractually required principal at acquisition $ 14,766 Contractual cash flows not expected to be colledted (non-accretable difference) (3,201 ) Expected cash flows at acquisition-Total 11,565 Credit Quality Indicators We review the adequacy of the allowance for loan losses at least quarterly. We base the evaluation of the adequacy of the allowance for loan losses upon loan categories. We categorize loans as residential real estate loans, commercial real estate loans, commercial loans and consumer loans. We further divide commercial real estate loans by owner occupied, investment, hospitality and land acquisition and development. We also divide residential real estate by owner occupied, investment, land acquisition and development and junior liens. All categories are divided by risk rating and loss factors and weighed by risk rating to determine estimated loss amounts. We evaluate delinquent loans and loans for which management has knowledge about possible credit problems of the borrower or knowledge of problems with collateral separately and assign loss amounts based upon the evaluation. We determine loss ratios for all loans based upon a review of the three We charge off loans that management has identified as losses. We consider suggestions from our external loan review firm and bank examiners when determining which loans to charge off. We automatically charge off consumer loan accounts based on regulatory requirements. We partially charge off real estate loans that are collateral dependent based on the value of the collateral. If a loan that was previously rated a pass performing loan, from our acquisitions, deteriorates subsequent to the acquisition, the subject loan will be assessed for risk and, if necessary, evaluated for impairment. If the risk assessment rating is adversely changed and the loan is determined to not no no The following tables outline the class of loans by risk rating at June 30, 2018 December 31, 2017: At June 30, 2018 Legacy Acquired Total Risk Rating Pass(1 - 5) Commercial Real Estate: Owner Occupied $ 264,890,138 $ 151,937,113 $ 416,827,251 Investment 588,553,131 203,067,764 791,620,895 Hospitality 161,865,109 6,942,561 168,807,670 Land and A&D 65,510,282 27,216,331 92,726,613 Residential Real Estate: First Lien-Investment 81,411,986 50,627,622 132,039,608 First Lien-Owner Occupied 83,615,303 140,680,068 224,295,371 Land and A&D 39,748,478 20,902,355 60,650,833 HELOC and Jr. Liens 21,917,531 45,147,436 67,064,967 Commercial and Industrial 201,930,359 99,346,280 301,276,639 Consumer 17,073,513 42,235,380 59,308,893 Total pass 1,526,515,830 788,102,910 2,314,618,740 Special Mention(6) Commercial Real Estate: Owner Occupied 428,147 2,737,280 3,165,427 Investment 375,432 1,015,974 1,391,406 Hospitality — 289,894 289,894 Land and A&D 2,057,727 314,701 2,372,428 Residential Real Estate: First Lien-Investment 295,279 1,757,939 2,053,218 First Lien-Owner Occupied 64,910 1,839,391 1,904,301 Land and A&D 2,130,143 104,407 2,234,550 HELOC and Jr. Liens — 126,006 126,006 Commercial and Industrial 1,328,443 112,713 1,441,156 Consumer — 97,515 97,515 Total special mention 6,680,081 8,395,820 15,075,901 Substandard(7) Commercial Real Estate: Owner Occupied 5,244,419 2,737,421 7,981,840 Investment 1,716,417 1,296,055 3,012,472 Hospitality — — — Land and A&D — 151,780 151,780 Residential Real Estate: First Lien-Investment 534,616 1,303,852 1,838,468 First Lien-Owner Occupied 271,337 3,183,976 3,455,313 Land and A&D 277,704 594,743 872,447 HELOC and Jr. Liens — 65,227 65,227 Commercial and Industrial 1,873,056 3,079,180 4,952,236 Consumer — 137,791 137,791 Total substandard 9,917,549 12,550,025 22,467,574 Doubtful(8) — — — Loss(9) — — — Total $ 1,543,113,460 $ 809,048,755 $ 2,352,162,215 At December 31, 2017 Legacy Acquired Total Risk Rating Pass(1 - 5) Commercial Real Estate: Owner Occupied $ 262,377,665 $ 83,069,390 $ 345,447,055 Investment 483,404,883 51,064,247 534,469,130 Hospitality 164,193,228 7,395,186 171,588,414 Land and A&D 65,184,837 9,065,405 74,250,242 Residential Real Estate: First Lien-Investment 78,814,931 19,846,749 98,661,680 First Lien-Owner Occupied 66,888,943 57,895,058 124,784,001 Land and A&D 33,712,187 5,727,719 39,439,906 HELOC and Jr. Liens 21,520,339 16,019,418 37,539,757 Commercial and Industrial 150,881,948 32,738,715 183,620,663 Consumer 10,758,589 49,017,427 59,776,016 Total pass 1,337,737,550 331,839,314 1,669,576,864 Special Mention(6) Commercial Real Estate: Owner Occupied 435,751 2,816,057 3,251,808 Investment 384,011 1,037,254 1,421,265 Hospitality — — — Land and A&D 2,125,823 120,366 2,246,189 Residential Real Estate: First Lien-Investment 300,824 1,034,942 1,335,766 First Lien-Owner Occupied 67,626 1,848,385 1,916,011 Land and A&D 2,167,666 663,248 2,830,914 Commercial and Industrial 1,519,394 59,902 1,579,296 Consumer — 65,324 65,324 Total special mention 7,001,095 7,645,478 14,646,573 Substandard(7) Commercial Real Estate: Owner Occupied 5,314,671 1,773,408 7,088,079 Investment 1,748,027 825,238 2,573,265 Hospitality — — — Land and A&D — 45,000 45,000 Residential Real Estate: First Lien-Investment 646,927 338,827 985,754 First Lien-Owner Occupied 281,130 2,781,351 3,062,481 Land and A&D — 145,193 145,193 Commercial and Industrial 1,843,303 302,071 2,145,374 Consumer — — — Total substandard 9,834,058 6,211,088 16,045,146 Doubtful(8) — — — Loss(9) — — — Total $ 1,354,572,703 $ 345,695,880 $ 1,700,268,583 The following table details activity in the allowance for loan losses by portfolio segment for the three six June 30, 2018 2017. one not Three Months Ended June 30, 2018 Commercial Commercial Residential Consumer Total Beginning balance $ 1,211,958 $ 4,231,433 $ 776,298 $ 37,830 $ 6,257,519 Provision for loan losses 465,140 (34,959 ) (36,923 ) 138,999 532,257 Recoveries 3,350 278 12,079 3,208 18,915 Total 1,680,448 4,196,752 751,454 180,037 6,808,691 Loans charged off — — (1,824 ) (102,290 ) (104,114 ) Ending Balance $ 1,680,448 $ 4,196,752 $ 749,630 $ 77,747 $ 6,704,577 Six Months Ended June 30, 2018 Commercial Commercial Residential Consumer Total Beginning balance $ 1,262,030 $ 3,783,735 $ 844,355 $ 30,466 $ 5,920,586 Provision for loan losses 414,768 412,600 (105,012 ) 204,797 927,153 Recoveries 3,650 417 12,111 6,853 23,031 Total 1,680,448 4,196,752 751,454 242,116 6,870,770 Loans charged off — — (1,824 ) (164,369 ) (166,193 ) Ending Balance $ 1,680,448 $ 4,196,752 $ 749,630 $ 77,747 $ 6,704,577 Amount allocated to: Legacy Loans: Individually evaluated for impairment $ 94,666 $ — $ 76,495 $ — $ 171,161 Other loans not individually evaluated 1,538,766 4,100,361 584,412 49,608 6,273,147 Acquired Loans: Individually evaluated for impairment 47,016 96,391 88,723 28,139 260,269 Ending balance $ 1,680,448 $ 4,196,752 $ 749,630 $ 77,747 $ 6,704,577 Three Months Ended June 30, 2017 Commercial Commercial Residential Consumer Total Beginning balance $ 1,233,152 $ 3,683,260 $ 684,541 $ 8,836 $ 5,609,789 Provision for loan losses 84,583 105,746 109,254 (20,667 ) 278,916 Recoveries 512 417 — 22,208 23,137 Total 1,318,247 3,789,423 793,795 10,377 5,911,842 Loans charged off — — — — — Ending Balance $ 1,318,247 $ 3,789,423 $ 793,795 $ 10,377 $ 5,911,842 Six Months Ended June 30, 2017 Commercial Commercial Residential Consumer Total Beginning balance $ 1,372,235 $ 3,990,152 $ 823,520 $ 9,562 $ 6,195,469 Provision for loan losses 514,972 238,360 (28,357 ) (5,568 ) 719,407 Recoveries 1,563 833 900 25,532 28,828 Total 1,888,770 4,229,345 796,063 29,526 6,943,704 Loans charged off (570,523 ) (439,922 ) (2,268 ) (19,149 ) (1,031,862 ) Ending Balance $ 1,318,247 $ 3,789,423 $ 793,795 $ 10,377 $ 5,911,842 Amount allocated to: Legacy Loans: Individually evaluated for impairment $ 300,234 $ 28,803 $ 20,262 $ — $ 349,299 Other loans not individually evaluated 993,496 3,760,620 693,461 10,377 5,457,954 Acquired Loans: Individually evaluated for impairment 24,517 — 80,072 — 104,589 Ending balance $ 1,318,247 $ 3,789,423 $ 793,795 $ 10,377 $ 5,911,842 Our recorded investment in loans at June 30, 2018 2017 June 30, 2018 Commercial Commercial Residential Consumer Total Legacy loans: Individually evaluated for impairment with specific reserve $ 94,666 $ — $ 1,116,563 $ — $ 1,211,229 Individually evaluated for impairment without specific reserve 368,654 2,696,286 412,496 — 3,477,436 Other loans not individually evaluated 204,668,539 1,087,944,518 228,738,227 17,073,514 1,538,424,798 Acquired loans: Individually evaluated for impairment with specific reserve subsequent to acquisition (ASC 310-20 at acquisition) 69,970 199,297 253,437 28,556 551,260 Individually evaluated for impairment without specific reserve (ASC 310-20 at acquisition) 147,351 725,944 2,071,530 32,926 2,977,751 Individually evaluated for impairment without specific reserve (ASC 310-30 at acquisition) 657,508 8,737,493 5,794,810 19,798 15,209,609 Collectively evaluated for impairment without reserve (ASC 310-20 at acquisition) 101,663,343 388,044,140 258,213,244 42,389,405 790,310,132 Ending balance $ 307,670,031 $ 1,488,347,678 $ 496,600,307 $ 59,544,199 $ 2,352,162,215 June 30, 2017 Commercial Commercial Residential Consumer Total Legacy loans: Individually evaluated for impairment with specific reserve $ 300,234 $ 601,535 $ 192,501 $ — $ 1,094,270 Individually evaluated for impairment without specific reserve 405,368 3,009,569 263,495 — 3,678,432 Other loans not individually evaluated 149,238,270 918,871,531 208,531,955 4,405,042 1,281,046,798 Acquired loans: Individually evaluated for impairment with specific reserve subsequent to acquisition (ASC 310-20 at acquisition) 74,197 150,430 — — 224,627 Individually evaluated for impairment without specific reserve (ASC 310-20 at acquisition) — 252,687 1,585,980 — 1,838,667 Individually evaluated for impairment without specific reserve (ASC 310-30 at acquisition) — 3,515,652 3,128,226 — 6,643,878 Collectively evaluated for impairment without reserve (ASC 310-20 at acquisition) 4,749,336 87,128,806 64,312,307 88,696 156,279,145 Ending balance $ 154,767,405 $ 1,013,530,210 $ 278,014,464 $ 4,493,738 $ 1,450,805,817 |