Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 5 The Company’s loan portfolio was comprised of the following at December 31: 2016 2015 PCI loans All other loans Total PCI loans All other loans Total Commercial: Commercial and industrial $ 3,920 $ 383,481 $ 387,401 $ 4,825 $ 242,082 $ 246,907 Commercial real estate (CRE) - owner-occupied 15,401 352,152 367,553 21,388 309,834 331,222 CRE - investor income producing 30,700 712,407 743,107 32,371 473,739 506,110 AC&D - 1-4 family construction - 82,707 82,707 465 31,797 32,262 AC&D - lots, land, & development 8,074 97,288 105,362 4,797 39,614 44,411 AC&D - CRE - 194,732 194,732 - 87,452 87,452 Other commercial 1,962 10,938 12,900 1,870 6,731 8,601 Total commercial loans 60,057 1,833,705 1,893,762 65,716 1,191,249 1,256,965 Consumer: Residential mortgage 21,472 239,049 260,521 23,420 200,464 223,884 Home equity lines of credit (HELOC) 1,088 175,711 176,799 1,580 155,798 157,378 Residential construction 2,470 56,590 59,060 3,685 68,486 72,171 Other loans to individuals 368 18,537 18,905 516 28,300 28,816 Total consumer loans 25,398 489,887 515,285 29,201 453,048 482,249 Total loans 85,455 2,323,592 2,409,047 94,917 1,644,297 1,739,214 Deferred fees - 3,139 3,139 - 2,601 2,601 Total loans, net of deferred fees $ 85,455 $ 2,326,731 $ 2,412,186 $ 94,917 $ 1,646,898 $ 1,741,815 At December 31, 2016 2015, $20.2 $12.5 The Bank accepts residential mortgage loan applications and funds loans of qualified borrowers. Funded loans are sold with limited recourse to investors under the terms of pre-existing commitments. The Bank executes all of its loan sales agreements under best efforts contracts with investors. From time to time, the Company may $2.3 $2.8 December 31, 2016 2015, Loans sold are 1 4 2016 2015 $114 $98.7 The outstanding principal balance and the carrying amount of acquired loans that were recorded at fair value at the acquisition date that are included in the consolidated balance sheet at December 31, 2016 2015 2016 2015 PCI loans Purchased Performing loans Total PCI loans Purchased Performing loans Total Outstanding principal balance $ 109,805 $ 542,269 $ 652,074 $ 120,958 $ 282,081 $ 403,039 Carrying amount: Commercial and industrial 3,920 47,958 51,878 4,825 6,345 11,170 CRE - owner-occupied 15,401 95,891 111,292 21,388 82,204 103,592 CRE - investor income producing 30,700 191,681 222,381 32,371 49,105 81,476 AC&D - 1-4 family construction - 14,336 14,336 465 - 465 AC&D - lots, land, & development 8,074 33,700 41,774 4,797 3,432 8,229 AC&D - CRE - 17,267 17,267 - - - Other commercial 1,962 1,286 3,248 1,870 333 2,203 Residential mortgage 21,472 60,880 82,352 23,420 69,632 93,052 HELOC 1,088 73,870 74,958 1,580 69,577 71,157 Residential construction 2,470 908 3,378 3,685 1,642 5,327 Other loans to individuals 368 1,067 1,435 516 1,468 1,984 $ 85,455 $ 538,844 $ 624,299 $ 94,917 $ 283,738 $ 378,655 Concentrations of Credit - December 31, 2016 December 31, 2015, Allowance for Loan Losses December 31, 2016, 2015 2014. Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D AC&D-1-4 family construction AC&D- lots, land, & development AC&D- CRE Other commercial Residential mortgage HELOC Residential construction Other loans to individuals Total For the year ended December 31, 2016 Allowance for Loan Losses, excluding PCI: Balance, beginning of year $ 1,821 $ 1,135 $ 2,099 $ - $ 247 $ 278 $ 679 $ 69 $ 672 $ 1,337 $ 461 $ 266 $ 9,064 Provision for loan losses 920 157 449 280 (37 ) 805 56 142 (15 ) (37 ) (205 ) 2,515 Charge-offs (80 ) (8 ) - - (32 ) - (48 ) (134 ) (19 ) (73 ) (394 ) Recoveries 59 2 35 40 317 - 1 75 203 30 178 940 Net (charge-offs) recoveries (21 ) (6 ) 35 - 40 285 - 1 27 69 11 105 546 Ending balance $ 2,720 $ 1,286 $ 2,583 $ - $ 567 $ 526 $ 1,484 $ 126 $ 841 $ 1,391 $ 435 $ 166 $ 12,125 PCI Impairment Allowance for Loan Losses: Balance, beginning of year $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - PCI impairment charge-offs (3 ) (15 ) - - - - - (14 ) (10 ) - - (42 ) PCI impairment recoveries - - - - - - - - - - - - - Net PCI impairment charge-offs (3 ) - (15 ) - - - - - (14 ) (10 ) - - (42 ) Reversal of PCI impairment 3 - 15 - - - - - 14 10 - - 42 Benefit attributable to FDIC loss share agreements - - - - - - - - - - - - - Total provision for loan losses charged to operations 3 - 15 - - - - - 14 10 - - 42 Provision for loan losses recorded through FDIC loss share receivable - - - - - - - - - - - - - Ending balance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Allowance for Loan Losses $ 2,720 $ 1,286 $ 2,583 $ - $ 567 $ 526 $ 1,484 $ 126 $ 841 $ 1,391 $ 435 $ 166 $ 12,125 For the year ended December 31, 2015 Allowance for Loan Losses, excluding PCI: Balance, beginning of year $ 1,563 $ 721 $ 1,751 $ - $ 458 $ 591 $ 395 $ 32 $ 443 $ 1,651 $ 542 $ 115 $ 8,262 Provision for loan losses 338 413 116 (219 ) (661 ) 284 76 307 (242 ) 32 145 589 Charge-offs (213 ) - (34 ) - - - (39 ) (176 ) (184 ) (129 ) (56 ) (831 ) Recoveries 133 1 266 8 348 - - 98 112 16 62 1,044 Net (charge-offs) recoveries (80 ) 1 232 - 8 348 - (39 ) (78 ) (72 ) (113 ) 6 213 Ending balance $ 1,821 $ 1,135 $ 2,099 $ - $ 247 $ 278 $ 679 $ 69 $ 672 $ 1,337 $ 461 $ 266 $ 9,064 PCI Impairment Allowance for Loan Losses: Balance, beginning of year $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - PCI impairment charge-offs (51 ) - (39 ) - - - - - (96 ) - - - (186 ) PCI impairment recoveries - - - - - - - - - - - - - Net PCI impairment charge-offs (51 ) - (39 ) - - - - - (96 ) - - - (186 ) Reversal of PCI impairment 51 - 39 - - - - - 96 - - - 186 Benefit attributable to FDIC loss share agreements - - (22 ) - - - - - (30 ) - - - (52 ) Total provision for loan losses charged to operations 51 - 17 - - - - - 66 - - - 134 Provision for loan losses recorded through FDIC loss share receivable - - 22 - - - - - 30 - - - 52 Ending balance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Allowance for Loan Losses $ 1,821 $ 1,135 $ 2,099 $ - $ 247 $ 278 $ 679 $ 69 $ 672 $ 1,337 $ 461 $ 266 $ 9,064 For the year ended December 31, 2014 Allowance for Loan Losses, excluding PCI: Balance, beginning of year $ 1,491 $ 399 $ 1,797 $ - $ 839 $ 1,751 $ 299 $ 25 $ 358 $ 1,050 $ 390 $ 72 $ 8,471 Provision for loan losses (254 ) 252 123 (464 ) (2,871 ) 96 6 48 1,384 296 29 (1,355 ) Charge-offs (161 ) (193 ) (292 ) - (15 ) (16 ) - - (161 ) (852 ) (201 ) (50 ) (1,941 ) Recoveries 487 263 123 - 98 1,727 - 1 198 69 57 64 3,087 Net (charge-offs) recoveries 326 70 (169 ) - 83 1,711 - 1 37 (783 ) (144 ) 14 1,146 Ending balance $ 1,563 $ 721 $ 1,751 $ - $ 458 $ 591 $ 395 $ 32 $ 443 $ 1,651 $ 542 $ 115 $ 8,262 PCI Impairment Allowance for Loan Losses: Balance, beginning of year $ - $ - $ 360 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 360 PCI impairment charge-offs - - (6 ) - - - - - (1 ) (144 ) - - (151 ) PCI impairment recoveries - - - - - - - - - - - - - Net PCI impairment charge-offs - - (6 ) - - - - - (1 ) (144 ) - - (151 ) PCI provision for loan losses - - (354 ) - - - - - 1 144 - - (209 ) Benefit attributable to FDIC loss share agreements - - 278 - - - - - - - - - 278 Total provision for loan losses charged to operations - - (76 ) - - - - - 1 144 - - 69 Provision for loan losses recorded through FDIC loss share receivable - - (278 ) - - - - - - - - - (278 ) Ending balance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Allowance for Loan Losses $ 1,563 $ 721 $ 1,751 $ - $ 458 $ 591 $ 395 $ 32 $ 443 $ 1,651 $ 542 $ 115 $ 8,262 The following table presents, by portfolio segment, the balance in the allowance for loan losses disaggregated on the basis of the Company’s impairment measurement method and the related recorded investment in loans at December 31, 2016 2015. Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D AC&D-1-4 family construction AC&D- lots, land, & development AC&D- CRE Other commercial Residential mortgage HELOC Residential construction Other loans to individuals Total At December 31, 2016 Allowance for Loan Losses: Individually evaluated for impairment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 178 $ 20 $ - $ 198 Collectively evaluated for impairment 2,720 1,286 2,583 - 567 526 1,484 126 841 1,213 415 166 11,927 2,720 1,286 2,583 - 567 526 1,484 126 841 1,391 435 166 12,125 Purchased credit-impaired - - - - - - - - - - - - - Total $ 2,720 $ 1,286 $ 2,583 $ - $ 567 $ 526 $ 1,484 $ 126 $ 841 $ 1,391 $ 435 $ 166 $ 12,125 Recorded Investment in Loans: Individually evaluated for impairment $ - $ 1,006 $ 1,951 $ - $ - $ 622 $ - $ 211 $ 2,014 $ 2,392 $ 243 $ - $ 8,439 Collectively evaluated for impairment 383,481 351,146 710,456 - 82,707 96,666 194,732 10,727 237,035 173,319 56,347 18,537 2,315,153 383,481 352,152 712,407 - 82,707 97,288 194,732 10,938 239,049 175,711 56,590 18,537 2,323,592 Purchased credit-impaired 3,920 15,401 30,700 - - 8,074 - 1,962 21,472 1,088 2,470 368 85,455 Total $ 387,401 $ 367,553 $ 743,107 $ - $ 82,707 $ 105,362 $ 194,732 $ 12,900 $ 260,521 $ 176,799 $ 59,060 $ 18,905 $ 2,409,047 Commercial and industrial CRE - owner-occupied CRE - investor income producing AC&D AC&D-1-4 family construction AC&D- lots, land, & development AC&D- CRE Other commercial Residential mortgage HELOC Residential construction Other loans to individuals Total At December 31, 2015 Allowance for Loan Losses: Individually evaluated for impairment $ - $ - $ - # - $ - $ - $ - $ - $ - $ 192 $ - $ - $ 192 Collectively evaluated for impairment 1,821 1,135 2,099 - 247 278 679 69 672 1,145 461 266 8,872 1,821 1,135 2,099 - 247 278 679 69 672 1,337 461 266 9,064 Purchased credit-impaired - - - - - - - - - - - - - Total $ 1,821 $ 1,135 $ 2,099 $ - $ 247 $ 278 $ 679 $ 69 $ 672 $ 1,337 $ 461 $ 266 $ 9,064 Recorded Investment in Loans: Individually evaluated for impairment $ - $ 1,266 $ 440 $ - $ - $ 723 $ - $ - $ 1,304 $ 1,381 $ 238 $ - $ 5,352 Collectively evaluated for impairment 242,082 308,568 473,299 - 31,797 38,891 87,452 6,731 199,160 154,417 68,248 28,300 1,638,945 242,082 309,834 473,739 - 31,797 39,614 87,452 6,731 200,464 155,798 68,486 28,300 1,644,297 Purchased credit-impaired 4,825 21,388 32,371 - 465 4,797 - 1,870 23,420 1,580 3,685 516 94,917 Total $ 246,907 $ 331,222 $ 506,110 $ - $ 32,262 $ 44,411 $ 87,452 $ 8,601 $ 223,884 $ 157,378 $ 72,171 $ 28,816 $ 1,739,214 The Company’s loan loss allowance methodology includes four 1) Specific Reserve Component may may one three 2) Quantitative Reserve Component one The historical loss experience of the Company is collected quarterly by evaluating internal loss data. The estimated historical loss rates are grouped by loan product type. The Company utilizes average historical losses to represent management’s estimate of losses inherent in a particular portfolio. The historical look back period is estimated by loan type, and the Company applies the appropriate historical loss period which best reflects the inherent loss in the applicable portfolio considering prevailing market conditions. The historical look back period utilized by management for all loan types was 15 2016 2015. The Company also performs a quantitative calculation on the acquired purchased performing loan portfolio. There is no allowance for loan losses established at the acquisition date for purchased performing loans. The historical loss experience discussed above is applied to the acquired purchased performing loan portfolio and the result is compared to the remaining fair value mark on this portfolio. A provision for loan losses is recorded for any further deterioration in these loans subsequent to the acquisition. This analysis indicated a need for a $257 $178 December 31, 2016 2015, $3.4 $2.1 December 31, 2016 2015, 3) Qualitative Reserve Compone nt 0.00% 0.15% 5 0.50%. seven i. Portfolio trends, which may ii. Portfolio concentrations, which may iii. Economic and market trends, which may iv. Changes in lending practices, which may v. Changes in loan review system, which may vi. Geographical considerations, which may vii. Other factors, which is intended to capture the incremental adjustment, by loan type, to internally calculated minimum reserves as well as environmental factors not specifically identified above. In addition, qualitative reserves on purchased performing loans are based on the Company’s judgment around the timing difference expected to occur between accretion of the fair market value credit adjustment and realization of actual loan losses. 4) on PCI Loans. $1.0 There were no outstanding reserves on PCI loans as of December 31, 2016 2015. The Company evaluates and estimates off-balance sheet credit exposure at the same time it estimates credit losses for loans by a similar process. These estimated credit losses are not recorded as part of the allowance for loan losses, but are recorded to a separate liability account by a charge to income, if material. Loan commitments, unused lines of credit and standby letters of credit make up the off-balance sheet items reviewed for potential credit losses. At both December 31, 2016 2015, $125 Credit Quality Indicators - The following are the definitions of the Company's credit quality indicators: Pass: Loans in classes that comprise the commercial and consumer portfolio segments that are not adversely rated, are contractually current as to principal and interest, and are otherwise in compliance with the contractual terms of the loan agreement. PCI loans that were recorded at estimated fair value on the acquisition date are generally assigned a “pass” loan grade because their net financial statement value is based on the present value of expected cash flows. Management believes there is a low likelihood of loss related to those loans that are considered pass. Special Mention: Loans in classes that comprise the commercial and consumer portfolio segments that have potential weaknesses that deserve management's close attention. If not addressed, these potential weaknesses may Classified: Loans in the classes that comprise the commercial and consumer portfolio segments that are inadequately protected by the sound worth and paying capacity of the borrower or of the collateral pledged, if any. Management believes that there is a distinct possibility that the Company will sustain some loss if the deficiencies related to classified loans are not corrected in a timely manner. The Company's credit quality indicators are periodically updated on a case-by-case basis. The following tables present the recorded investment in the Company's loans as of December 31, 2016 2015, As of December 31, 2016 Commercial CRE-Investor AC&D-1-4 AC&D- lots, and CRE-Owner Income family land, & Other Total Industrial Occupied Producing construction development AC&D- CRE Commercial Commercial Pass $ 378,592 $ 356,215 $ 735,698 $ 82,708 $ 102,147 $ 194,733 $ 12,568 $ 1,862,661 Special mention 7,229 7,779 3,276 - 2,727 - - 21,011 Classified 1,580 3,560 4,133 - 489 - 331 10,093 Total $ 387,401 $ 367,554 $ 743,107 $ 82,708 $ 105,363 $ 194,733 $ 12,899 $ 1,893,765 Residential Residential Other Loans to Total Mortgage HELOC Construction Individuals Consumer Pass $ 252,934 $ 168,461 $ 58,487 $ 18,712 - - - $ 498,594 Special mention 4,707 5,732 312 14 - - - 10,765 Classified 2,880 2,607 262 180 - - - 5,929 Total $ 260,521 $ 176,800 $ 59,061 $ 18,906 - - - $ 515,288 Total Loans $ 2,409,053 As of December 31, 2015 Commercial CRE-Investor AC&D-1-4 AC&D- lots, and CRE-Owner Income family land, & Other Total Industrial Occupied Producing construction development AC&D- CRE Commercial Commercial Pass $ 243,228 $ 316,706 $ 500,964 $ 32,262 $ 43,454 $ 87,452 $ 8,467 $ 1,232,533 Special mention 3,571 11,986 3,824 - 404 - - 19,785 Classified 108 2,530 1,322 - 553 - 134 4,647 Total $ 246,907 $ 331,222 $ 506,110 $ 32,262 $ 44,411 $ 87,452 $ 8,601 $ 1,256,965 Residential Residential Other Loans to Total Mortgage HELOC Construction Individuals Consumer Pass $ 217,463 $ 150,217 $ 71,225 $ 28,762 - - - $ 467,667 Special mention 4,690 6,213 457 23 - - - 11,383 Classified 1,731 948 489 31 - - - 3,199 Total $ 223,884 $ 157,378 $ 72,171 $ 28,816 - - - $ 482,249 Total Loans $ 1,739,214 Aging Analysis of Accruing and Non-Accruing Loans - December 31, 2016 2015. 30-59 60-89 Past Due Days Days 90 Days PCI Past Due Past Due or More Loans Current Total Loans As of December 31, 2016 Commercial: Commercial and industrial $ 587 $ 7 $ 167 $ 3,920 $ 382,720 $ 387,401 CRE - owner-occupied - - 385 15,401 351,767 367,553 CRE - investor income producing 169 1,391 1,826 30,700 709,021 743,107 AC&D - 1-4 family construction - - - - 82,707 82,707 AC&D - lots, land, & development - - - 8,074 97,288 105,362 AC&D - CRE - - - - 194,732 194,732 Other commercial - - 211 1,962 10,727 12,900 Total commercial loans 756 1,398 2,589 60,057 1,828,962 1,893,762 Consumer: Residential mortgage 328 69 2,940 21,472 235,712 260,521 HELOC 80 1,176 886 1,088 173,569 176,799 Residential construction 8 335 509 2,470 55,738 59,060 Other loans to individuals 46 3 24 368 18,464 18,905 Total consumer loans 462 1,583 4,359 25,398 483,483 515,285 Total loans $ 1,218 $ 2,981 $ 6,948 $ 85,455 $ 2,312,445 $ 2,409,047 As of December 31, 2015 Commercial: Commercial and industrial $ 18 $ 28 $ 78 $ 4,825 $ 241,958 $ 246,907 CRE - owner-occupied 1,273 - 176 21,388 308,385 331,222 CRE - investor income producing - - 1,369 32,371 472,370 506,110 AC&D - 1-4 family construction - - - 465 31,797 32,262 AC&D - lots, land, & development - - - 4,797 39,614 44,411 AC&D - CRE - - - - 87,452 87,452 Other commercial - 212 - 1,870 6,519 8,601 Total commercial loans 1,291 240 1,623 65,716 1,188,095 1,256,965 Consumer: Residential mortgage 48 1,037 1,023 23,420 198,356 223,884 HELOC 132 139 204 1,580 155,323 157,378 Residential construction 12 - 306 3,685 68,168 72,171 Other loans to individuals 284 51 - 516 27,965 28,816 Total consumer loans 476 1,227 1,533 29,201 449,812 482,249 Total loans $ 1,767 $ 1,467 $ 3,156 $ 94,917 $ 1,637,907 $ 1,739,214 Impaired Loans may December 31, 2016 December 31, 2015 Unpaid Related Unpaid Related Recorded Principal Allowance For Recorded Principal Allowance For Investment Balance Loan Losses Investment Balance Loan Losses Impaired Loans with No Related Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ - $ - $ - $ - CRE - owner-occupied 995 1,078 - 1,266 1,312 - CRE - investor income producing 1,481 1,489 - 440 440 - AC&D - lots, land, & development 622 748 - 723 842 - Other commercial 211 211 - - - - Total commercial loans 3,309 3,526 - 2,429 2,594 - Consumer: Residential mortgage 2,052 2,077 - 1,304 1,339 - HELOC 1,183 1,190 - 157 278 - Residential construction - - - 238 376 - Total consumer loans 3,235 3,267 - 1,699 1,993 - Total impaired loans with no related allowance recorded $ 6,544 $ 6,793 $ - $ 4,128 $ 4,587 $ - Impaired Loans with an Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ - $ - $ - $ - CRE - owner-occupied - - - - - - CRE - investor income producing 463 463 2 - - - AC&D - lots, land, & development - - - - - - Other commercial - - - - - - Total commercial loans 463 463 2 - - - Consumer: Residential mortgage - - - - - - HELOC 1,224 1,248 176 1,224 1,248 192 Residential construction 243 243 20 - - - Other loans to individuals - - - - - - Total consumer loans 1,467 1,491 196 1,224 1,248 192 Total impaired loans with an allowance recorded $ 1,930 $ 1,954 $ 198 $ 1,224 $ 1,248 $ 192 Total Impaired Loans Individually Reviewed for Impairment Commercial: Commercial and industrial $ - $ - $ - $ - $ - $ - CRE - owner-occupied 995 1,078 - 1,266 1,312 - CRE - investor income producing 1,944 1,952 2 440 440 - AC&D - lots, land, & development 622 748 - 723 842 - Other commercial 211 211 - - - - Total commercial loans 3,772 3,989 2 2,429 2,594 - Consumer: Residential mortgage 2,052 2,077 - 1,304 1,339 - HELOC 2,407 2,438 176 1,381 1,526 192 Residential construction 243 243 20 238 376 - Other loans to individuals - - - - - - Total consumer loans 4,702 4,758 196 2,923 3,241 192 Total Impaired Loans Individually Reviewed for Impairment $ 8,474 $ 8,747 $ 198 $ 5,352 $ 5,835 $ 192 The average recorded investment and interest income recognized on impaired loans, by class, for the years ended December 31, 2016, 2015 2014 December 31, 2016 December 31, 2015 December 31, 2014 Average Interest Average Interest Average Interest Recorded Income Recorded Income Recorded Income Investment Recognized Investment Recognized Investment Recognized Impaired Loans with No Related Allowance Recorded: Commercial: Commercial and industrial $ 180 $ - $ - $ - $ 382 $ 19 CRE - owner-occupied 1,125 7 2,082 - 2,090 54 CRE - investor income producing 1,125 - 567 23 620 24 AC&D - lots, land, & development 675 36 896 52 1,034 98 Other Construction - - - - - - Other commercial 169 8 - - 60 4 Total commercial loans 3,274 51 3,545 75 4,186 199 Consumer: Residential mortgage 1,855 22 941 5 1,689 31 HELOC 522 1 381 9 1,390 19 Residential construction 105 - 260 - 80 - Other loans to individuals - - - - 23 1 Total consumer loans 2,482 23 1,582 14 3,182 51 Total impaired loans with no related allowance recorded $ 5,756 $ 74 $ 5,127 $ 89 $ 7,368 $ 250 Impaired Loans with an Allowance Recorded: Commercial: Commercial and industrial $ - $ - $ - $ - $ 224 $ - CRE - owner-occupied - - - - 695 20 CRE - investor income producing 187 23 - - 1,052 9 AC&D - 1-4 family construction - - - - 19 - AC&D - lots, land, & development - - 73 3 243 16 Other commercial - - - - 176 8 Total commercial loans 187 23 73 3 2,409 53 Consumer: Residential mortgage 55 - 542 18 1,825 42 HELOC 1,225 41 1,225 41 1,597 29 Residential construction 145 - - - 267 1 Other loans to individuals - - - - 42 4 Total consumer loans 1,425 41 1,767 59 3,731 76 Total impaired loans with an allowance recorded $ 1,612 $ 64 $ 1,840 $ 62 $ 6,140 $ 129 Total Impaired Loans Individually Reviewed for Impairment Commercial: Commercial and industrial $ 180 $ - $ - $ - $ 606 $ 19 CRE - owner-occupied 1,125 7 2,082 - 2,785 74 CRE - investor income producing 1,312 23 567 23 1,672 33 AC&D - 1-4 family construction - - - - 19 AC&D - lots, land, & development 675 36 969 55 1277 114 Other commercial 169 8 - - 236 12 Total commercial loans 3,461 74 3,618 78 6,595 252 Consumer: Residential mortgage 1,910 22 1,483 23 3,514 73 HELOC 1,747 42 1,606 50 2,987 48 Residential construction 250 - 260 - 347 1 Other loans to individuals - - - - 65 5 Total consumer loans 3,907 64 3,349 73 6,913 127 Total Impaired Loans Individually Reviewed for Impairment $ 7,368 $ 138 $ 6,967 $ 151 $ 13,508 $ 379 Other Impaired Loans $ - $ - $ 2,798 $ 39 $ - $ - During the year ended December 31, 2016, $297 December 31, 2015, $190 December 31, 2014, $379 Nonaccrual and Past Due Loans - 90 December 31, 2016 2015, $1.2 $1.2 90 December 31, 2016 2015. December 31, 2016 2015 2016 2015 Commercial: Commercial and industrial $ 167 $ 97 CRE - owner-occupied 1,085 1,266 CRE - investor income producing 2,193 318 AC&D - lots, land, & development 33 6 Other commercial 210 - Total commercial loans 3,688 1,687 Consumer: Residential mortgage 2,458 1,333 HELOC 2,312 762 Residential construction 242 467 Other loans to individuals 119 77 Total consumer loans 5,131 2,639 Total nonaccrual loans $ 8,819 $ 4,326 Interest income included in the results of operations for 2016, 2015 2014, $74 $78 $158 $1.1 $1.0 $1.1 December 31, 2016, 2015 2014, Purchased Credit-Impaired Loans – $109.8 $85.5 December 31, 2016. $121.0 $94.9 December 31, 2015. 2.6% 3.8% December 31, 2016 2015, In conjunction with the First Capital acquisition, the PCI loan portfolio was accounted for at fair value as follows: 1/1/2016 Contractual principal and interest at acquisition $ 23,023 Nonaccretable difference (3,120 ) Expected cash flows at acquisition 19,903 Accretable yield (1,663 ) Basis in PCI loans at acquisition - estimated fair value $ 18,240 A summary of changes in the accretable yield for PCI loans for the years ended December 31, 2016, 2015 2014 Accretable yield table 2016 2015 2014 Accretable yield, beginning of year $ 32,509 $ 40,540 $ 39,249 Addition from acquisitions 1,663 - 5,589 Interest income (11,247 ) (12,603 ) (15,766 ) Reclassification of nonaccretable difference due to improvement in expected cash flows 5,135 4,258 9,886 Other changes, net 1,548 314 1,582 Accretable yield, end of year $ 29,608 $ 32,509 $ 40,540 Troubled Debt Restructuring - may may The Company allocated $198 $192 December 31, 2016 December 31, 2015. December 31, 2016, 11TDR $2.9 $374 December 31, 2015, 14 $3.3 $466 The following table presents a breakdown of the types of concessions made by loan class during the twelve December 31, 2016 2015: Year ended December 31, 2016 Year ended December 31, 2015 Number of loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Below market interest rate: AC&D- lots, land & development 1 $ 226 $ 166 - $ - $ - Total 1 226 166 - - - Extended payment terms: AC&D- lots, land & development 1 $ 407 $ 456 - $ - $ - Commercial and industrial - - - 1 15 15 CRE- owner occupied - - - 1 206 206 CRE- investor income producing 1 92 86 1 84 84 Other commercial 1 165 120 - - - Residential mortgage 1 823 552 1 12 12 HELOC 1 1,250 1,224 - - - Total 5 2,737 2,438 4 317 317 Total 6 $ 2,963 $ 2,604 4 $ 317 $ 317 Commercial TDRs may $150,000, may 90 may December 31, 2016, one three December 31, 2016. Consumer TDRs December 31, 2016, two December 31, 2016. The following table presents loans modified as TDRs within the twelve December 31, 2016 2015, twelve December 31, 2016 2015: Twelve months ended December 31, 2016 Twelve months ended December 31, 2015 Number of loans Recorded Investment Number of loans Recorded Investment Extended payment terms: CRE- investor income producing - $ - 1 $ 84 CRE- owner occupied 1 $ 202 - $ - Residential mortgage - - 1 12 Total 1 $ 202 2 $ 96 The Company does not deem a TDR to be successful until it has been re-established as an accruing loan. The following table presents the successes and failures of the types of modifications indicated within the 12 December 31, 2016 2015: Twelve Months Ended December 31, 2016 Paid in full Paying as restructured Foreclosure/Default Number of loans Recorded Investment Number of loans Recorded Investment Number of loans Recorded Investment Extended payment terms - $ - 6 $ 2,606 2 $ 286 Total - $ - 6 $ 2,606 2 $ 286 Twelve Months Ended December 31, 2015 Paid in full Paying as restructured Foreclosure/Default Number of loans Recorded Investment Number of loans Recorded Investment Number of loans Recorded Investment Extended payment terms - - 2 221 2 96 Total - $ - 2 $ 221 2 $ 96 Related Party Loans – Loans to Directors, Executive Officers and Their Related Interests 2016 2015 Balance, beginning of year $ 14,404 $ 14,040 Disbursements 2,806 4,187 Repayments (1,777 ) (3,823 ) Balance, end of year $ 15,433 $ 14,404 At December 31, 2016, $716 |