Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 5 - Loans and Leases The loan and lease portfolio consists of loans and leases originated by the Corporation, as well as loans acquired in mergers and acquisitions. These mergers and acquisitions include the January 2015 acquisition of CBH, the November 2012 transaction with First Bank of Delaware and the July 2010 acquisition of First Keystone Financial, Inc. Many of the tables in this footnote are presented for all loans as well as supplemental tables for originated acquired A. The table below details all portfolio loans and leases as of the dates indicated: June 30 , 2015 December 31, 2014 Loans held for sale $ 15,363 $ 3,882 Real estate loans: Commercial mortgage $ 924,161 $ 689,528 Home equity lines and loans 211,982 182,082 Residential mortgage 381,323 313,442 Construction 88,122 66,267 Total real estate loans 1,605,588 1,251,319 Commercial and industrial 472,702 335,645 Consumer 25,123 18,480 Leases 49,850 46,813 Total portfolio loans and leases 2,153,263 1,652,257 Total loans and leases $ 2,168,626 $ 1,656,139 Loans with fixed rates $ 987,527 $ 927,009 Loans with adjustable or floating rates 1,181,099 729,130 Total loans and leases $ 2,168,626 $ 1,656,139 Net deferred loan origination costs included in the above loan table $ 280 $ 324 originated June 30 , 2015 December 31, 2014 Loans held for sale $ 15,363 $ 3,882 Real estate loans: Commercial mortgage $ 706,248 $ 637,100 Home equity lines and loans 170,051 164,554 Residential mortgage 281,741 276,596 Construction 74,339 66,206 Total real estate loans 1,232,379 1,144,456 Commercial and industrial 385,037 325,264 Consumer 24,761 18,471 Leases 49,850 46,813 Total portfolio loans and leases 1,692,027 1,535,004 Total loans and leases $ 1,707,390 $ 1,538,886 Loans with fixed rates $ 790,508 $ 856,203 Loans with adjustable or floating rates 916,882 682,683 Total originated loans and leases $ 1,707,390 $ 1,538,886 Net deferred loan origination costs included in the above loan table 280 324 acquired June 30, 2015 December 31, 2014 Real estate loans: Commercial mortgage $ 217,913 $ 52,428 Home equity lines and loans 41,931 17,528 Residential mortgage 99,582 36,846 Construction 13,783 61 Total real estate loans 373,209 106,863 Commercial and industrial 87,665 10,381 Consumer 362 9 Total portfolio loans and leases 461,236 117,253 Total loans and leases $ 461,236 $ 117,253 Loans with fixed rates $ 197,019 $ 70,806 Loans with adjustable or floating rates 264,217 46,447 Total acquired loans and leases $ 461,236 $ 117,253 B. Components of the net investment in leases are detailed as follows: (dollars in thousands) June 30 , 2015 December 31, 2014 Minimum lease payments receivable $ 56,398 $ 53,131 Unearned lease income (8,832 ) (8,546 ) Initial direct costs and deferred fees 2,284 2,228 Total $ 49,850 $ 46,813 C. Non-Performing Loans and Leases (1) The following table details all (dollars in thousands) June 30 , 2015 December 31, 2014 Non-accrual loans and leases Commercial mortgage $ 592 $ 668 Home equity lines and loans 1,605 1,061 Residential mortgage 5,320 5,693 Construction 139 263 Commercial and industrial 1,283 2,390 Consumer — — Leases 57 21 Total $ 8,996 $ 10,096 (1) Purchased credit-impaired loans, which have been recorded at their fair values at acquisition, and which are performing, are excluded from this table, with the exception of $500 thousand and $57 2 thousand of purchased credit-impaired loans as of June 30 , 2015 and December 31, 2014, respectively, which became non-performing subsequent to acquisition. The following table details non-performing originated (dollars in thousands) June 30 , 2015 December 31, 2014 Non-accrual originated loans and leases Commercial mortgage $ — $ — Home equity lines and loans 1,477 904 Residential mortgage 4,092 4,662 Construction 139 263 Commercial and industrial 266 1,583 Consumer — — Leases 57 21 Total $ 6,031 $ 7,433 The following table details non-performing acquired (1) (dollars in thousands) June 30 , 2015 December 31, 2014 Non-accrual acquired loans and leases Commercial mortgage $ 592 $ 668 Home equity lines and loans 128 157 Residential mortgage 1,228 1,031 Construction — — Commercial and industrial 1,017 807 Consumer — — Total $ 2,965 $ 2,663 (1) Purchased credit-impaired loans, which have been recorded at their fair values at acquisition, and which are performing, are excluded from this table, with the exception of $500 thousand and $57 2 thousand of purchased credit-impaired loans as of June 30 , 2015 and December 31, 2014, respectively, which became non-performing subsequent to acquisition. D. Purchased Credit-Impaired Loans The outstanding principal balance and related carrying amount of credit-impaired loans, for which the Corporation applies ASC 310-30, Accounting for Purchased Loans with Deteriorated Credit Quality (dollars in thousands) June 30 , 2015 December 31, 2014 Outstanding principal balance $ 26,646 $ 12,491 Carrying amount (1) $ 17,355 $ 9,045 (1) Includes $1.1 million and $105 thousand purchased credit-impaired loans as of June 30, 2015 and December 31, 2014, respectively, for which the Corporation could not estimate the timing or amount of expected cash flows to be collected at acquisition, and for which no accretable yield is recognized. Additionally, the table above includes $500 thousand and $572 thousand of purchased credit-impaired loans as of June 30, 2015 and December 31, 2014, respectively, which became non-performing subsequent to acquisition, which are disclosed in Note 5C, above, and which also have no accretable yield. The following table presents changes in the accretable discount on purchased credit-impaired loans, for which the Corporation applies ASC 310-30, for the six months ended June 30, 2015: (dollars in thousands) Accretable Balance, December 31, 2014 $ 5,357 Accretion (1,113 ) Reclassifications from nonaccretable difference 5 Additions/adjustments 3,132 Disposals (339 ) Balance, June 30, 2015 $ 7,042 E. Age Analysis of Past Due Loans and Leases The following tables present an aging of all Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Total Past Due Current Total Accruing Loans and Leases Nonaccrual Loans and Leases Total L oans and Leases As of June 30, 2015 Commercial mortgage $ 2,748 $ — $ — $ 2,748 $ 920,821 $ 923,569 $ 592 $ 924,161 Home equity lines and loans 312 57 — 369 210,008 210,377 1,605 211,982 Residential mortgage 1,312 203 — 1,515 374,488 376,003 5,320 381,323 Construction — — — — 87,983 87,983 139 88,122 Commercial and industrial — 303 — 303 471,116 471,419 1,283 472,702 Consumer — 1 — 1 25,122 25,123 — 25,123 Leases 235 62 — 297 49,496 49,793 57 49,850 $ 4,607 $ 626 $ — $ 5,233 $ 2,139,034 $ 2,144,267 $ 8,996 $ 2,153,263 Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Total Past Due Current Total Accruing Loans and Leases Nonaccrual Loans an d Leases Total Loans and Leases As of December 31, 2014 Commercial mortgage $ 71 $ 1,185 $ — $ 1,256 $ 687,604 $ 688,860 $ 668 $ 689,528 Home equity lines and loans 26 — — 26 180,995 181,021 1,061 182,082 Residential mortgage 381 123 — 504 307,245 307,749 5,693 313,442 Construction — — — — 66,004 66,004 263 66,267 Commercial and industrial 390 – — 390 332,865 333,255 2,390 335,645 Consumer 19 3 — 22 18,458 18,480 — 18,480 Leases 18 17 — 35 46,757 46,792 21 46,813 $ 905 $ 1,328 $ — $ 2,233 $ 1,639,928 $ 1,642,161 $ 10,096 $ 1,652,257 The following tables present an aging of originated Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Total Past Due Current Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of June 30 , 2015 Commercial mortgage $ 233 $ — $ — $ 233 $ 706,015 $ 706,248 $ — $ 706,248 Home equity lines and loans 21 — — 21 168,553 168,574 1,477 170,051 Residential mortgage 823 1 — 824 276,823 277,647 4,092 281,739 Construction — — — — 74,200 74,200 139 74,339 Commercial and industrial — 142 — 142 384,631 384,773 265 385,038 Consumer — 1 — 1 24,761 24,762 — 24,762 Leases 235 62 — 297 49,496 49,793 57 49,850 $ 1,312 $ 206 $ — $ 1,518 $ 1,684,479 $ 1,685,997 $ 6,030 $ 1,692,027 Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Total Past Due Current Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of December 31, 2014 Commercial mortgage $ — $ 1,185 $ — $ 1,185 $ 635,914 $ 637,099 $ — $ 637,099 Home equity lines and loans 19 — — 19 163,631 163,650 904 164,554 Residential mortgage 218 123 — 341 271,593 271,934 4,662 276,596 Construction — — — — 65,943 65,943 263 66,206 Commercial and industrial 119 — — 119 323,561 323,680 1,583 325,263 Consumer 19 3 — 22 18,450 18,472 — 18,472 Leases 18 17 — 35 46,757 46,792 21 46,813 $ 393 $ 1,328 $ — $ 1,721 $ 1,525,849 $ 1,527,570 $ 7,433 $ 1,535,003 The following tables present an aging of acquire d Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Total Past Due Current Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of June 30 , 2015 Commercial mortgage $ 2,515 $ — $ — $ 2,515 $ 214,806 $ 217,321 $ 592 $ 217,913 Home equity lines and loans 291 57 — 348 41,455 41,803 128 41,931 Residential mortgage 489 202 — 691 97,665 98,356 1,228 99,584 Construction — — — — 13,783 13,783 — 13,783 Commercial and industrial — 161 — 161 86,485 86,646 1,018 87,664 Consumer — — — — 361 361 — 361 $ 3,295 $ 420 $ — $ 3,715 $ 454,555 $ 458,270 $ 2,966 $ 461,236 Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Total Past Due Current Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of December 31, 2014 Commercial mortgage $ 71 $ — $ — $ 71 $ 51,690 $ 51,761 $ 668 $ 52,429 Home equity lines and loans 7 — — 7 17,364 17,371 157 17,528 Residential mortgage 163 — — 163 35,652 35,815 1,031 36,846 Construction — — — — 61 61 — 61 Commercial and industrial 271 — — 271 9,304 9,575 807 10,382 Consumer — — — — 8 8 — 8 $ 512 $ — $ — $ 512 $ 114,079 $ 114,591 $ 2,663 $ 117,254 F. Allowance for Loan and Lease Losses (the “Allowance”) The following tables detail the roll-forward of the Allowance for the three and six months ended June 30, 2015: (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, March 31, 2015 $ 3,776 $ 2,051 $ 1,866 $ 1,373 $ 3,985 $ 257 $ 484 $ 504 $ 14,296 Charge-offs (50 ) (75 ) (47 ) — — (40 ) (105 ) — (317 ) Recoveries 2 64 4 1 10 5 44 — 130 Provision for loan and lease losses (69 ) (71 ) (15 ) 88 891 102 76 (152 ) 850 Balance, June 30, 2015 $ 3,659 $ 1,969 $ 1,808 $ 1,462 $ 4,886 $ 324 $ 499 $ 352 $ 14,959 (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, December 31, 2014 $ 3,948 $ 1,917 $ 1,736 $ 1,367 $ 4,533 $ 238 $ 468 $ 379 $ 14,586 Charge-offs (50 ) (204 ) (515 ) — (271 ) (75 ) (125 ) — (1,240 ) Recoveries 23 69 8 2 26 8 58 — 194 Provision for loan and lease losses (262 ) 187 579 93 598 153 98 (27 ) 1,419 Balance June 30, 2015 $ 3,659 $ 1,969 $ 1,808 $ 1,462 $ 4,886 $ 324 $ 499 $ 352 $ 14,959 The following table details the roll-forward of the Allowance for the three and six months ended June 30, 2014: (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, March 31, 2014 $ 3,971 $ 2,129 $ 2,318 $ 867 $ 5,356 $ 286 $ 615 $ 228 $ 15,770 Charge-offs — (57 ) — — (168 ) (39 ) (40 ) (304 ) Recoveries — 2 8 — 53 3 38 104 Provision for loan and lease losses (140 ) 520 61 133 (583 ) 11 (172 ) 70 (100 ) Balance, June 30, 2014 $ 3,831 $ 2,594 $ 2,387 $ 1,000 $ 4,658 $ 261 $ 441 $ 298 $ 15,470 (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, December 31, 2013 $ 3,797 $ 2,204 $ 2,446 $ 845 $ 5,011 $ 259 $ 604 $ 349 $ 15,515 Charge-offs (20 ) (443 ) (17 ) — (169 ) (71 ) (122 ) (842 ) Recoveries 1 2 12 — 54 6 72 147 Provision for loan and lease losses 53 831 (54 ) 155 (238 ) 67 (113 ) (51 ) 650 Balance June 30, 2014 $ 3,831 $ 2,594 $ 2,387 $ 1,000 $ 4,658 $ 261 $ 441 $ 298 $ 15,470 The following table details the allocation of the Allowance for all (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total As of June 30, 2015 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 76 $ — $ 103 $ 5 $ — $ — $ 184 Collectively evaluated for impairment 3,659 1,969 1,732 1,462 4,783 319 499 352 14,775 Purchased credit-impaired (1) — — — — — — — — — Total $ 3,659 $ 1,969 $ 1,808 $ 1,462 $ 4,886 $ 324 $ 499 $ 352 $ 14,959 As of December 31, 2014 Allowance on loans and leases: Individually evaluated for impairment $ — $ 4 $ 184 $ — $ 448 $ 32 $ — $ — $ 668 Collectively evaluated for impairment 3,948 1,913 1,552 1,366 4,085 206 468 379 13,917 Purchased credit-impaired (1) — — — 1 — — — — 1 Total $ 3,948 $ 1,917 $ 1,736 $ 1,367 $ 4,533 $ 238 $ 468 $ 379 $ 14,586 (1) Purchased credit-impaired loans are evaluated for impairment on an individual basis. The following table details the carrying value for all (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Total As of June 30, 2015 Carrying value of loans and leases: Individually evaluated for impairment $ 92 $ 1,719 $ 8,212 $ 139 $ 2,311 $ 31 $ — $ 12,504 Collectively evaluated for impairment 910,538 210,085 373,091 85,771 468,977 25,092 49,850 2,123,404 Purchased credit-impaired (1) 13,531 177 20 2,212 1,415 — — 17,355 Total $ 924,161 $ 211,981 $ 381,323 $ 88,122 $ 472,703 $ 25,123 $ 49,850 $ 2,153,263 As of December 31, 2014 Carrying value of loans and leases: Individually evaluated for impairment $ 97 $ 1,155 $ 8,642 $ 264 $ 3,460 $ 31 $ — $ 13,649 Collectively evaluated for impairment 680,820 180,912 304,773 65,942 331,854 18,449 46,813 1,629,563 Purchased credit-impaired (1) 8,611 15 27 61 331 — — 9,045 Total $ 689,528 $ 182,082 $ 313,442 $ 66,267 $ 335,645 $ 18,480 $ 46,813 $ 1,652,257 (1) Purchased credit-impaired loans are evaluated for impairment on an individual basis. The following table details the allocation of the Allowance for originated (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total As of June 30, 2015 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 54 $ — $ 103 $ 5 $ — $ — $ 162 Collectively evaluated for impairment 3,659 1,969 1,732 1,462 4,783 319 499 352 14,775 Total $ 3,659 $ 1,969 $ 1,786 $ 1,462 $ 4,886 $ 324 $ 499 $ 352 $ 14,937 As of December 31, 2014 Allowance on loans and leases: Individually evaluated for impairment $ — $ 4 $ 162 $ — $ 448 $ 32 $ — $ — $ 646 Collectively evaluated for impairment 3,948 1,851 1,551 1,366 4,085 206 468 379 13,854 Total $ 3,948 $ 1,855 $ 1,713 $ 1,366 $ 4,533 $ 238 $ 468 $ 379 $ 14,500 The following table details the carrying value for originated (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Total As of June 30 , 2015 Carrying value of loans and leases: Individually evaluated for impairment $ — $ 1,591 $ 6,590 $ 139 $ 1,276 $ 31 $ — $ 9,627 Collectively evaluated for impairment 706,248 168,460 275,151 74,200 383,761 24,730 49,850 1,682,400 Total $ 706,248 $ 170,051 $ 281,741 $ 74,339 $ 385,037 $ 24,761 $ 49,850 $ 1,692,027 As of December 31, 2014 Carrying value of loans and leases: Individually evaluated for impairment $ — $ 998 $ 7,211 $ 264 $ 2,632 $ 31 $ — $ 11,136 Collectively evaluated for impairment 637,099 163,557 269,385 65,942 322,632 18,440 46,813 1,523,868 Total $ 637,099 $ 164,555 $ 276,596 $ 66,206 $ 325,264 $ 18,471 $ 46,813 $ 1,535,004 The following table details the allocation of the Allowance for acquired (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total As of June 30, 2015 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 22 $ — $ — $ — $ — $ — $ 22 Collectively evaluated for impairment — — — — — — — — — Purchased credit-impaired (1) — — — — — — — — — Total $ — $ — $ 22 $ — $ — $ — $ — $ — $ 22 As of December 31, 2014 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 22 $ — $ — $ — $ — $ — $ 22 Collectively evaluated for impairment — 62 1 — — — — — 63 Purchased credit-impaired (1) — — — 1 — — — — 1 Total $ — $ 62 $ 23 $ 1 $ — $ — $ — $ — $ 86 (1) Purchased credit-impaired loans are evaluated for impairment on an individual basis. The following table details the carrying value for acquired (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Total As of June 30, 2015 Carrying value of loans and leases: Individually evaluated for impairment $ 92 $ 128 $ 1,622 $ — $ 1,035 $ — $ — $ 2,877 Collectively evaluated for impairment 204,290 41,625 97,940 11,571 85,216 362 — 441,004 Purchased credit-impaired (1) 13,531 177 20 2,212 1,415 — — 17,355 Total $ 217,913 $ 41,930 $ 99,582 $ 13,783 $ 87,666 $ 362 $ — $ 461,236 As of December 31, 2014 Carrying value of loans and leases: Individually evaluated for impairment $ 97 $ 157 $ 1,431 $ — $ 828 $ — $ — $ 2,513 Collectively evaluated for impairment 43,721 17,355 35,388 — 9,222 9 — 105,695 Purchased credit-impaired (1) 8,611 15 — 61 331 — — 9,018 Total $ 52,429 $ 17,527 $ 36,819 $ 61 $ 10,381 $ 9 $ — $ 117,226 (1) Purchased credit-impaired loans are evaluated for impairment on an individual basis. As part of the process of determining the Allowance for the different segments of the loan and lease portfolio, Management considers certain credit quality indicators. For the commercial mortgage, construction and commercial and industrial loan segments, periodic reviews of the individual loans are performed by both in-house staff as well as external loan reviewers. The results of these reviews is reflected in the risk grade assigned to each loan. These internally assigned grades are as follows: • Pass – Loans considered satisfactory with no indications of deterioration. • Special mention - Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. • Substandard - Loans classified as substandard are inadequately protected by the current net worth and payment capacity of the obligor or of the collateral pledged, if any. Substandard loans have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. • Doubtful - Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. In addition, for the remaining segments of the loan and lease portfolio, which include residential mortgage, home equity lines and loans, consumer, and leases, the credit quality indicator used to determine this component of the Allowance is based on performance status. The following tables detail the carrying value of all Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 Pass $ 903,177 $ 683,549 $ 83,300 $ 66,004 $ 463,382 $ 329,299 $ 1,449,859 $ 1,078,852 Special Mention 5,324 4,364 — — 3,076 1,149 8,400 5,513 Substandard 15,660 1,615 2,793 263 5,677 5,197 24,130 7,075 Doubtful — — 2,029 — 567 — 2,596 — Total $ 924,161 $ 689,528 $ 88,122 $ 66,267 $ 472,702 $ 335,645 $ 1,484,985 $ 1,091,440 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, December 31, 2014 June 30, December 31, 2014 June 30, December 31, 2014 Performing $ 376,003 $ 307,749 $ 210,377 $ 181,021 $ 25,123 $ 18,480 $ 49,793 $ 46,792 $ 661,296 $ 554,043 Non-performing 5,320 5,693 1,605 1,061 — — 57 21 6,982 6,774 Total $ 381,323 $ 313,442 $ 211,982 $ 182,082 $ 25,123 $ 18,480 $ 49,850 $ 46,813 $ 668,278 $ 560,817 The following tables detail the carrying value of originated Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 Pass $ 696,063 $ 631,910 $ 73,417 $ 65,943 $ 380,839 $ 319,723 $ 1,150,319 $ 1,017,576 Special Mention 4,365 4,364 — — 1,146 1,149 5,511 5,513 Substandard 5,821 825 923 263 3,053 4,391 9,797 5,479 Total $ 706,249 $ 637,099 $ 74,340 $ 66,206 $ 385,038 $ 325,263 $ 1,165,627 $ 1,028,568 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, December 31, 2014 June 30, December 31, 2014 Performing $ 277,650 $ 271,933 $ 168,574 $ 163,651 $ 24,761 $ 18,471 $ 49,793 $ 46,792 $ 520,778 $ 500,847 Non-performing 4,092 4,663 1,477 904 — — 57 21 5,626 5,588 Total $ 281,742 $ 276,596 $ 170,051 $ 164,555 $ 24,761 $ 18,471 $ 49,850 $ 46,813 $ 526,404 $ 506,435 The following tables detail the carrying value of acquired Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 Pass $ 207,114 $ 51,639 $ 9,883 $ 61 $ 82,543 $ 9,576 $ 299,540 $ 61,276 Special Mention 959 — — — 1,930 — 2,889 — Substandard 9,839 790 1,870 — 2,624 806 14,333 1,596 Doubtful — — 2,029 — 567 — 2,596 — Total $ 217,912 $ 52,429 $ 13,782 $ 61 $ 87,664 $ 10,382 $ 319,358 $ 62,872 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Total June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 June 30, 2015 December 31, 2014 Performing $ 98,353 $ 35,816 $ 41,803 $ 17,370 $ 362 $ 9 $ 140,518 $ 53,195 Non-performing 1,228 1,030 128 157 — — 1,356 1,187 Total $ 99,581 $ 36,846 $ 41,931 $ 17,527 $ 362 $ 9 $ 141,874 $ 54,382 G. Troubled Debt Restructurings (“TDRs”): The restructuring of a loan is considered a “troubled debt restructuring” if both of the following conditions are met: (i) the borrower is experiencing financial difficulties, and (ii) the creditor has granted a concession. The most common concessions granted include one or more modifications to the terms of the debt, such as (a) a reduction in the interest rate for the remaining life of the debt, (b) an extension of the maturity date at an interest rate lower than the current market rate for new debt with similar risk, (c) a temporary period of interest-only payments, (d) a reduction in the contractual payment amount for either a short period or remaining term of the loan, and (e) for leases, a reduced lease payment. A less common concession granted is the forgiveness of a portion of the principal. The determination of whether a borrower is experiencing financial difficulties takes into account not only the current financial condition of the borrower, but also the potential financial condition of the borrower, were a concession not granted. Similarly, the determination of whether a concession has been granted is very subjective in nature. For example, simply extending the term of a loan at its original interest rate or even at a higher interest rate could be interpreted as a concession unless the borrower could readily obtain similar credit terms from a different lender. The following table presents the balance of TDRs as of the indicated dates: (dollars in thousands) June 30 , 2015 December 31, 2014 TDRs included in nonperforming loans and leases $ 3,960 $ 4,315 TDRs in compliance with modified terms 4,078 4,157 Total TDRs $ 8,038 $ 8,472 The following table presents information regarding loan and lease modifications categorized as TDRs for the six months ended June 30, 2015: For the Six Months Ended June 30, 2015 (dollars in thousands) Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Residential mortgage 2 $ 383 $ 383 Home equity lines and loans 1 22 22 Leases 1 12 12 Total 4 $ 417 $ 417 The following table presents information regarding the types of loan and lease modifications made for the six months ended June 30, 2015: Number of Contracts for the Six Months Ended June 30, 2015 Interest Rate Change Loan Term Extension Interest Rate Change and Term Extension Interest Rate Change and/or Interest-Only Period Contractual Payment Reduction (Leases only) Forgiveness of Interest Residential mortgage — — 2 — — — Home equity lines and loans — — — 1 — — Leases — — — — 1 — Total — — 2 1 1 — During the three and six months ended June 30, 2015, there were no defaults of loans or leases that had been previously modified to troubled debt restructurings. H. Impaired Loans The following tables detail the recorded investment and principal balance of impaired loans by portfolio segment, their related Allowance and interest income recognized as of the dates or for the periods indicated: (dollars in thousands) Recorded (2) Principal Related Average Interest Cash-Basis As of or for the three months ended June 30, 2015 Impaired loans with related Allowance: Residential mortgage $ 710 $ 724 $ 76 $ 726 $ 8 $ — Commercial and industrial 951 950 103 962 13 — Consumer 31 31 5 31 — — Total $ 1,692 $ 1,705 $ 184 $ 1,719 $ 21 $ — Impaired loans without (1) (3) Commercial mortgage $ 92 $ 92 $ — $ 99 $ — $ — Home equity lines and loans 1,719 1,819 — 1,948 1 — Residential mortgage 7,502 8,535 — 8,812 31 — Construction 139 910 — 930 — — Commercial and industrial 1,360 1,381 — 1,425 1 — Total $ 10,812 $ 12,737 $ — $ 13,214 $ 33 $ — Grand total $ 12,504 $ 14,442 $ 184 $ 14,933 $ 54 $ — (1) The table above does not include the recorded investment of $70 thousand of impaired leases without a related Allowance. (2) Recorded investment equals principal balance less partial charge-offs and interest payments on non-performing loans that have been applied to principal. (3) This table excludes all purchased credit-impaired loans, which are discussed in Note 5D, above. (dollars in thousands) Recorded (2) Principal Related Average Interest Cash-Basis As of or for the six months ended June 30, 2015 Impaired loans with related Allowance: Residential mortgage $ 710 $ 724 $ 76 $ 727 $ 17 $ — Commercial and industrial 951 950 103 972 26 — Consumer 31 31 5 31 1 — Total $ 1,692 $ 1,705 $ 184 $ 1,730 $ 44 $ — Impaired loans without (1) (3) Commercial mortgage $ 92 $ 92 $ — $ 100 $ — $ — Home equity lines and loans 1,719 1,819 — 1,960 11 — Residential mortgage 7,502 8,535 — 8,832 66 — Construction 139 910 — 950 — — Commercial and industrial 1,360 1,381 — 1,429 3 — Total $ 10,812 $ 12,737 $ — $ 13,271 $ 80 $ — Grand total $ 12,504 $ 14,442 $ 184 $ 15,001 $ 124 $ — (1) The table above does not include the recorded investment of $70 thousand of impaired leases without a related Allowance. (2) Recorded investment equals principal balance less partial charge-offs and interest payments on non-performing loans that have been applied to principal. (3) This table excludes all purchased credit-impaired loans, which are discussed in Note 5D, above. (dollars in thousands) Recorded (2) Principal Related Average Interest Cash-Basis As of or for the three months ended June 30, 2014 Impaired loans with related Allowance: Home equity lines and loans $ 501 $ 560 $ 249 $ 581 $ 2 $ — Residential mortgage 4,638 4,652 634 4,711 31 — Commercial and industrial 3,172 3,448 843 3,484 3 — Consumer 32 33 33 33 — — Total $ 8,343 $ 8,693 $ 1,759 $ 8,809 $ 36 $ — Impaired loans without (1) (3) Commercial mortgage $ 153 $ 154 $ — $ 190 $ — $ — Home equity lines and loans 933 943 — 1,018 1 — Residential mortgage 4,815 5,166 — 5,467 42 — Construction 693 1,654 — 1,697 2 — Commercial and industrial 721 725 — 742 2 — Total $ 7,315 $ 8,642 $ — $ 9,114 $ 47 $ — — Grand total $ 15,658 $ 17,335 $ 1,759 $ 17,923 $ 83 $ — (1) The table above does not include the recorded investment of $ 74 thousand of impaired leases without a related A llowance. (2) Recorded investment equals principal balance less partial charge-offs and interest payments on non-performing loans that have been applied to principal. (3) This table excludes all purchased credit-impaired loans, which are discussed in Note 5 D , above. (dollars in thousands) Recorded (2) Principal Related Average Interest Cash-Basis As of or for the six months ended June 30, 2014 Impaired loans with related Allowance: Home equity lines and loans $ 501 $ 560 $ 249 $ 584 $ 4 $ — Residential mortgage 4,638 4,652 634 4,713 62 — Commercial and industrial 3,172 3,448 843 3,503 7 — Consumer 32 33 33 33 1 — Total $ 8,343 $ 8,693 $ 1,759 $ 8,833 $ 74 $ — Impaired loans without (1) (3) Commercial mortgage $ 153 $ 154 $ — $ 190 $ — $ — Home equity lines and loans 933 943 — 1,020 2 — Residential mortgage 4,815 5,166 — 5,468 83 — Construction 693 1,654 — 1,710 3 — Commercial and industrial 721 725 — 750 4 — Total $ 7,315 $ 8,642 $ — $ 9,138 $ 92 $ — — Grand total $ 15,658 $ 17,335 $ 1,759 $ 17,971 $ 166 $ — (1) The table above does not include the recorded investment of $ 74 thousand of impaired leases with out a related A llowance. (2) Recorded investment equals principal balance less partial charge-offs and interest payments on non-performing loans that have been applied to principal. (3) This table excludes all purchased credit-impaired loans, which are discussed in Note 5 D , above. (dollars in thousands) Recorded Investment (2) Principal Balance Related Allowance As of December 31, 2014 Impaired loans with related allowance: Home equity lines and loans $ 111 $ 198 $ 4 Residential mortgage 3,273 3,260 184 Commercial and industrial 2,069 2,527 448 Consumer 31 32 32 Total 5,484 6,017 668 Impaired loans (1)(3) Commercial mortgage 97 97 — Home equity lines and loans 1,044 1,137 — Residential mortgage 5,369 5,794 — Construction 264 1,225 — Commercial and industrial 1,391 1,403 — Total 8,165 9,656 — Grand total $ 13,649 $ 15,673 $ 668 (1) The table above does not include the recorded investment of $63 thousand of impaired leases without a related Allowance. (2) Recorded investment equals principal balance less partial charge-offs and interest payments on non-performing loans that have been applied to principal. (3) This table excludes all purchased credit-impaired loans, which are discussed in Note 5 D, above. I. Loan Mark Loans acquired in mergers and acquisitions are recorded at fair value as of the date of the transaction. This adjustment to the acquired principal amount is referred to as the “Loan Mark”. With the exception of purchased credit impaired loans, whose Loan Mark is accounted for under ASC 310-30, the Loan Mark is amortized or accreted as an adjustment to yield over the lives of the loans. The following tables detail, for acquired loans (dollars in thousands) As of June 30, 2015 Outstanding Principal Remaining Loan Mark Recorded Investment Commercial mortgage $ 224,967 $ (7,054 ) $ 217,913 Home equity lines and loans 44,096 (2,165 ) 41,931 Residential mortgage 103,082 (3,500 ) 99,582 Construction 15,573 (1,790 ) 13,783 Commercial and industrial 92,936 (5,272 ) 87,664 Consumer 398 (35 ) 363 Total 481,052 $ (19,816 ) $ 461,236 (dollars in thousands) As of December 31, 2014 Outstanding Principal Remaining Loan Mark Recorded Investment Commercial mortgage $ 56,605 $ (4,177 ) $ 52,428 Home equity lines and loans 18,106 (578 ) 17,528 Residential mortgage 37,742 (896 ) 36,846 Construction 85 (24 ) 61 Commercial and industrial 11,128 (747 ) 10,381 Consumer 9 — 9 Total $ 123,675 $ (6,422 ) $ 117,253 |