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: September 30 , 2015 December 31, 2014 Loans held for sale $ 8,721 $ 3,882 Real estate loans: Commercial mortgage $ 971,983 $ 689,528 Home equity lines and loans 212,258 182,082 Residential mortgage 399,730 313,442 Construction 82,820 66,267 Total real estate loans 1,666,791 1,251,319 Commercial and industrial 488,977 335,645 Consumer 22,350 18,480 Leases 50,646 46,813 Total portfolio loans and leases 2,228,764 1,652,257 Total loans and leases $ 2,237,485 $ 1,656,139 Loans with fixed rates $ 1,114,739 $ 927,009 Loans with adjustable or floating rates 1,122,746 729,130 Total loans and leases $ 2,237,485 $ 1,656,139 Net deferred loan origination costs included in the above loan table $ 220 $ 324 originated September 30 , 2015 December 31, 2014 Loans held for sale $ 8,721 $ 3,882 Real estate loans: Commercial mortgage $ 758,266 $ 637,100 Home equity lines and loans 171,297 164,554 Residential mortgage 304,370 276,596 Construction 72,216 66,206 Total real estate loans 1,306,149 1,144,456 Commercial and industrial 426,058 325,264 Consumer 21,981 18,471 Leases 50,646 46,813 Total portfolio loans and leases 1,804,834 1,535,004 Total loans and leases $ 1,813,555 $ 1,538,886 Loans with fixed rates $ 928,606 $ 856,203 Loans with adjustable or floating rates 884,949 682,683 Total originated loans and leases $ 1,813,555 $ 1,538,886 Net deferred loan origination costs included in the above loan table 220 324 acquired September 30, 2015 December 31, 2014 Real estate loans: Commercial mortgage $ 213,717 $ 52,428 Home equity lines and loans 40,961 17,528 Residential mortgage 95,360 36,846 Construction 10,604 61 Total real estate loans 360,642 106,863 Commercial and industrial 62,919 10,381 Consumer 369 9 Total portfolio loans and leases 423,930 117,253 Total loans and leases $ 423,930 $ 117,253 Loans with fixed rates $ 186,133 $ 70,806 Loans with adjustable or floating rates 237,797 46,447 Total acquired loans and leases $ 423,930 $ 117,253 B. Components of the net investment in leases are detailed as follows: (dollars in thousands) September 30 , 2015 December 31, 2014 Minimum lease payments receivable $ 57,187 $ 53,131 Unearned lease income (8,816 ) (8,546 ) Initial direct costs and deferred fees 2,275 2,228 Total $ 50,646 $ 46,813 C. Non-Performing Loans and Leases (1) The following table details all (dollars in thousands) September 30 , 2015 December 31, 2014 Non-accrual loans and leases Commercial mortgage $ 931 $ 668 Home equity lines and loans 1,661 1,061 Residential mortgage 5,249 5,693 Construction 34 263 Commercial and industrial 4,337 2,390 Consumer 2 — Leases 101 21 Total $ 12,315 $ 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 $ 837 thousand and $57 2 thousand of purchased credit-impaired loans as of September 30 , 2015 and December 31, 2014, respectively, which became non-performing subsequent to acquisition. The following table details non-performing originated (dollars in thousands) September 30 , 2015 December 31, 2014 Non-accrual originated loans and leases Commercial mortgage $ 374 $ — Home equity lines and loans 1,493 904 Residential mortgage 4,107 4,662 Construction 34 263 Commercial and industrial 2,760 1,583 Consumer 2 — Leases 101 21 Total $ 8,871 $ 7,433 The following table details non-performing acquired (1) (dollars in thousands) September 30 , 2015 December 31, 2014 Non-accrual acquired loans and leases Commercial mortgage $ 557 $ 668 Home equity lines and loans 168 157 Residential mortgage 1,142 1,031 Construction — — Commercial and industrial 1,577 807 Consumer — — Total $ 3,444 $ 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 $ 837 thousand and $57 2 thousand of purchased credit-impaired loans as of September 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) September 30 , 2015 December 31, 2014 Outstanding principal balance $ 27,626 $ 12,491 Carrying amount (1) $ 19,095 $ 9,045 (1) Includes $ 1.0 million and $105 thousand of purchased credit-impaired loans as of September 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 $ 837 thousand and $572 thousand of purchased credit-impaired loans as of September 3 0, 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 nine months ended September 30, 2015: (dollars in thousands) Accretable Balance, December 31, 2014 $ 5,357 Accretion (1,631 ) Reclassifications from nonaccretable difference 204 Additions/adjustments 3,132 Disposals (339 ) Balance, September 30, 2015 $ 6,723 E. Age Analysis of Past Due Loans and Leases The following tables present an aging of all Accruing Loans and Leases (dollars in thousands) As of September 30, 2015 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 Commercial mortgage $ 740 $ — $ — $ 740 $ 970,312 $ 971,052 $ 931 $ 971,983 Home equity lines and loans 264 709 — 973 209,624 210,597 1,661 212,258 Residential mortgage 1,655 433 — 2,088 392,393 394,481 5,249 399,730 Construction — — — — 82,786 82,786 34 82,820 Commercial and industrial 894 100 — 994 483,646 484,640 4,337 488,977 Consumer 22 — — 22 22,326 22,348 2 22,350 Leases 123 20 — 143 50,402 50,545 101 50,646 $ 3,698 $ 1,262 $ — $ 4,960 $ 2,211,489 $ 2,216,449 $ 12,315 $ 2,228,764 Accruing Loans and Leases (dollars in thousands) As of December 31, 2014 30 – 59 Days 60 – 89 Days Over 89 Days Total Past Due Current Total Accruing Loans and Leases Nona ccrual Loans and Leases Total Loans and Leases 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) As of September 30, 2015 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 Commercial mortgage $ 683 $ — $ — $ 683 $ 757,209 $ 757,892 $ 374 $ 758,266 Home equity lines and loans 264 709 — 973 168,831 169,804 1,493 171,297 Residential mortgage 1,383 99 — 1,482 298,781 300,263 4,107 304,370 Construction — — — — 72,182 72,182 34 72,216 Commercial and industrial 625 100 — 725 422,573 423,298 2,760 426,058 Consumer 22 — — 22 21,957 21,979 2 21,981 Leases 123 20 — 143 50,402 50,545 101 50,646 $ 3,100 $ 928 $ — $ 4,028 $ 1,791,935 $ 1,795,963 $ 8,871 $ 1,804,834 Accruing Loans and Leases (dollars in thousands) As of December 31, 2014 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 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) As of September 30, 2015 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 Commercial mortgage $ 57 $ — $ — $ 57 $ 213,103 $ 213,160 $ 557 $ 213,717 Home equity lines and loans — — — — 40,793 40,793 168 40,961 Residential mortgage 272 334 — 606 93,612 94,218 1,142 95,360 Construction — — — — 10,604 10,604 — 10,604 Commercial and industrial 269 — — 269 61,073 61,342 1,577 62,919 Consumer — — — — 369 369 — 369 $ 598 $ 334 $ — $ 932 $ 419,554 $ 420,486 $ 3,444 $ 423,930 Accruing Loans and Leases (dollars in thousands) As of December 31, 2014 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 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 nine months ended September 30, 2015: (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, June 30, 2015 $ 3,659 $ 1,969 $ 1,808 $ 1,462 $ 4,886 $ 324 $ 499 $ 352 $ 14,959 Charge-offs — — (32 ) — (44 ) (32 ) (200 ) — (308 ) Recoveries — 21 21 1 6 6 29 — 84 Provision for loan and lease losses 1,360 (244 ) 438 (474 ) (205 ) (20 ) 179 166 1,200 Balance, September 30, 2015 $ 5,019 $ 1,746 $ 2,235 $ 989 $ 4,643 $ 278 $ 507 $ 518 $ 15,935 (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 ) (546 ) — (315 ) (108 ) (325 ) — (1,548 ) Recoveries 23 89 30 3 32 14 87 — 278 Provision for loan and lease losses 1,098 (56 ) 1,015 (381 ) 393 134 277 139 2,619 Balance September 30, 2015 $ 5,019 $ 1,746 $ 2,235 $ 989 $ 4,643 $ 278 $ 507 $ 518 $ 15,935 The following table details the roll-forward of the Allowance for the three and nine months ended September 30, 2014: (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, June 30, 2014 $ 3,831 $ 2,594 $ 2,387 $ 1,000 $ 4,658 $ 261 $ 441 $ 298 $ 15,470 Charge-offs (80 ) (95 ) (11 ) — (19 ) (42 ) (246 ) — (493 ) Recoveries — — 9 — 1 7 55 — 72 Provision for loan and lease losses 169 (340 ) (136 ) 245 458 (43 ) 199 (2 ) 550 Balance, September 30, 2014 $ 3,920 $ 2,159 $ 2,249 $ 1,245 $ 5,098 $ 183 $ 449 $ 296 $ 15,599 (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 (100 ) (538 ) (28 ) — (188 ) (113 ) (368 ) — (1,335 ) Recoveries 1 2 21 — 55 13 127 — 219 Provision for loan and lease losses 222 491 (190 ) 400 220 24 86 (53 ) 1,200 Balance September 30, 2014 $ 3,920 $ 2,159 $ 2,249 $ 1,245 $ 5,098 $ 183 $ 449 $ 296 $ 15,599 The following table details the allocation of the Allowance for all (dollars in thousands) As of September 30, 2015 Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 76 $ — $ 629 $ 7 $ — $ — $ 712 Collectively evaluated for impairment 5,019 1,746 2,159 989 4,014 271 507 518 15,223 Purchased credit-impaired (1) — — — — — — — — — Total $ 5,019 $ 1,746 $ 2,235 $ 989 $ 4,643 $ 278 $ 507 $ 518 $ 15,935 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) As of September 30, 2015 Commercial Home Equity Residential Construction Commercial Consumer Leases Total Carrying value of loans and leases: Individually evaluated for impairment $ 444 $ 1,758 $ 8,081 $ 34 $ 5,013 $ 33 $ — $ 15,363 Collectively evaluated for impairment 958,000 210,328 391,632 78,850 482,533 22,317 50,646 2,194,306 Purchased credit-impaired (1) 13,539 172 17 3,936 1,431 — — 19,095 Total $ 971,983 $ 212,258 $ 399,730 $ 82,820 $ 488,977 $ 22,350 $ 50,646 $ 2,228,764 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) As of September 30, 2015 Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 54 $ — $ 616 $ 7 $ — $ — $ 677 Collectively evaluated for impairment 5,019 1,746 2,159 989 4,014 271 507 518 15,223 Total $ 5,019 $ 1,746 $ 2,213 $ 989 $ 4,630 $ 278 $ 507 $ 518 $ 15,900 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) As of September 30, 2015 Commercial Home Equity Residential Construction Commercial Consumer Leases Total Carrying value of loans and leases: Individually evaluated for impairment $ 374 $ 1,607 $ 6,548 $ 34 $ 3,753 $ 33 $ — $ 12,349 Collectively evaluated for impairment 757,892 169,690 297,822 72,182 422,305 21,948 50,646 1,792,485 Total $ 758,266 $ 171,297 $ 304,370 $ 72,216 $ 426,058 $ 21,981 $ 50,646 $ 1,804,834 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) As of September 30, 2015 Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 22 $ — $ 13 $ — $ — $ — $ 35 Collectively evaluated for impairment — — — — — — — — — Purchased credit-impaired (1) — — — — — — — — — Total $ — $ — $ 22 $ — $ 13 $ — $ — $ — $ 35 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) As of September 30, 2015 Commercial Home Equity Residential Construction Commercial Consumer Leases Total Carrying value of loans and leases: Individually evaluated for impairment $ 70 $ 151 $ 1,533 $ — $ 1,260 $ — $ — $ 3,014 Collectively evaluated for impairment 200,108 40,638 93,810 6,668 60,228 369 — 401,821 Purchased credit-impaired (1) 13,539 172 17 3,936 1,431 — — 19,095 Total $ 213,717 $ 40,961 $ 95,360 $ 10,604 $ 62,919 $ 369 $ — $ 423,930 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 27 61 331 — — 9,045 Total $ 52,429 $ 17,527 $ 36,846 $ 61 $ 10,381 $ 9 $ — $ 117,253 (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 result 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 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Pass $ 951,164 $ 683,549 $ 78,149 $ 66,004 $ 476,838 $ 329,299 $ 1,506,151 $ 1,078,852 Special Mention 6,590 4,364 — — 2,877 1,149 9,467 5,513 Substandard 14,229 1,615 2,670 263 7,344 5,197 24,243 7,075 Doubtful — — 2,001 — 1,918 — 3,919 — Total $ 971,983 $ 689,528 $ 82,820 $ 66,267 $ 488,977 $ 335,645 $ 1,543,780 $ 1,091,440 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Performing $ 394,481 $ 307,749 $ 210,597 $ 181,021 $ 22,348 $ 18,480 $ 50,545 $ 46,792 $ 677,971 $ 554,042 Non-performing 5,249 5,693 1,661 1,061 2 — 101 21 7,013 6,775 Total $ 399,730 $ 313,442 $ 212,258 $ 182,082 $ 22,350 $ 18,480 $ 50,646 $ 46,813 $ 684,984 $ 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 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Pass $ 746,856 $ 631,910 $ 71,402 $ 65,943 $ 417,340 $ 319,723 $ 1,235,598 $ 1,017,576 Special Mention 5,622 4,364 — — 2,743 1,149 8,365 5,513 Substandard 5,788 825 814 263 4,057 4,391 10,659 5,479 Doubtful — — — — 1,918 — 1,918 — Total $ 758,266 $ 637,099 $ 72,216 $ 66,206 $ 426,058 $ 325,263 $ 1,256,540 $ 1,028,568 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Performing $ 300,263 $ 271,933 $ 169,804 $ 163,651 $ 21,979 $ 18,471 $ 50,545 $ 46,792 $ 542,591 $ 500,847 Non-performing 4,107 4,663 1,493 904 2 — 101 21 5,703 5,588 Total $ 304,370 $ 276,596 $ 171,297 $ 164,555 $ 21,981 $ 18,471 $ 50,646 $ 46,813 $ 548,294 $ 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 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Pass $ 204,308 $ 51,639 $ 6,747 $ 61 $ 59,498 $ 9,576 $ 270,553 $ 61,276 Special Mention 968 — — — 134 — 1,102 — Substandard 8,441 790 1,856 — 3,287 806 13,584 1,596 Doubtful — — 2,001 — — — 2,001 — Total $ 213,717 $ 52,429 $ 10,604 $ 61 $ 62,919 $ 10,382 $ 287,240 $ 62,872 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Total September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 September 30, 2015 December 31, 2014 Performing $ 94,218 $ 35,816 $ 40,793 $ 17,370 $ 369 $ 9 $ 135,380 $ 53,195 Non-performing 1,142 1,030 168 157 — — 1,310 1,187 Total $ 95,360 $ 36,846 $ 40,961 $ 17,527 $ 369 $ 9 $ 136,690 $ 54,382 G. Troubl ed 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) September 30 , 2015 December 31, 2014 TDRs included in nonperforming loans and leases $ 3,711 $ 4,315 TDRs in compliance with modified terms 4,062 4,157 Total TDRs $ 7,773 $ 8,472 The following table presents information regarding loan and lease modifications categorized as TDRs for the three months ended September 30, 2015: For the Three Months Ended September 30, 2015 (dollars in thousands) Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Leases 1 $ 70 $ 70 Total 1 $ 70 $ 70 The following table presents information regarding the types of loan and lease modifications made for the three months ended September 30, 2015: Number of Contracts for the Three Months Ended September 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 Leases — — — — 1 — Total — — — — 1 — The following table presents information regarding loan and lease modifications categorized as TDRs for the nine months ended September 30, 2015: For the Nine Months Ended September 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 2 82 82 Total 5 $ 487 $ 487 The following table presents information regarding the types of loan and lease modifications made for the nine months ended September 30, 2015: Number of Contracts for the Nine Months Ended September 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 — — — — 2 — Total — — 2 1 2 — During the three and nine months ended September 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) As of or for the three months ended September 30, 2015 Recorded (2) Principal Related Average Interest Cash-Basis Impaired loans with related Allowance: Residential mortgage $ 707 $ 721 $ 76 $ 723 $ 8 $ — Commercial and industrial 2,988 3,077 629 3,278 13 — Consumer 33 32 7 33 — — Total $ 3,728 $ 3,830 $ 712 $ 4,034 $ 21 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 444 $ 453 $ — $ 461 $ — $ — Home equity lines and loans 1,758 1,764 — 1,886 1 — Residential mortgage 7,374 8,263 — 8,643 31 — Construction 34 804 — 879 — — Commercial and industrial 2,025 2,084 — 2,182 1 — Total $ 11,635 $ 13,368 $ — $ 14,051 $ 33 $ — Grand total $ 15,363 $ 17,198 $ 712 $ 18,085 $ 54 $ — (1) The table above does not include the recorded investment of $ 178 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) As of or for the nine months ended September 30, 2015 Recorded (2) Principal Related Average Interest Cash-Basis Impaired loans with related Allowance: Residential mortgage $ 707 $ 721 $ 76 $ 726 $ 25 $ — Commercial and industrial 2,988 3,077 629 3,225 39 — Consumer 33 32 7 33 1 — Total $ 3,728 $ 3,830 $ 712 $ 3,984 $ 65 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 444 $ 453 $ — $ 461 $ — $ — Home equity lines and loans 1,758 1,764 — 1,900 4 — Residential mortgage 7,374 8,263 — 8,687 92 — Construction 34 804 — 926 — — Commercial and industrial 2,025 2,084 — 1,727 4 — Total $ 11,635 $ 13,368 $ — $ 13,701 $ 100 $ — Grand total $ 15,363 $ 17,198 $ 712 $ 17,685 $ 165 $ — (1) The table above does not include the recorded investment of $ 178 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) As of or for the three months ended September 30, 2014 Recorded (2) Principal Related Average Interest Cash-Basis Impaired loans with related Allowance: Home equity lines and loans $ 272 $ 360 $ 120 $ 360 $ — $ — Residential mortgage 4,766 4,755 613 4,863 38 — Commercial and industrial 3,012 3,213 892 3,250 15 — Consumer 33 33 32 33 — — Total $ 8,083 $ 8,361 $ 1,657 $ 8,506 $ 53 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 646 $ 667 $ — $ 713 $ — $ — Home equity lines and loans 965 969 — 1,067 2 — Residential mortgage 4,548 4,873 — 5,253 29 — Construction 263 1,225 — 1,316 — — Commercial and industrial 638 641 — 661 — — Total $ 7,060 $ 8,375 $ — $ 9,010 $ 31 $ — — Grand total $ 15,143 $ 16,736 $ 1,657 $ 17,516 $ 84 $ — (1) The table above does not include the recorded investment of $ 43 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 5D , above. (dollars in thousands) As of or for the nine months ended September 30, 2014 Recorded (2) Principal Related Average Interest Cash-Basis Impaired loans with related Allowance: Home equity lines and loans $ 272 $ 360 $ 120 $ 359 $ 6 $ — Residential mortgage 4,766 4,755 613 4,774 115 — Commercial and industrial 3,012 3,213 892 3,276 34 — Consumer 33 33 32 33 1 — Total $ 8,083 $ 8,361 $ 1,657 $ 8,442 $ 156 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 646 $ 667 $ — $ 716 $ 18 $ — Home equity lines and loans 965 969 — 1,075 9 — Residential mortgage 4,548 4,873 — 5,235 103 — Construction 263 1,225 — 1,495 — — Commercial and industrial 638 641 — 670 2 — Total $ 7,060 $ 8,375 $ — $ 9,191 $ 132 $ — — Grand total $ 15,143 $ 16,736 $ 1,657 $ 17,633 $ 288 $ — (1) The table above does not include the recorded investment of $ 43 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 5D , above. (dollars in thousands) As of December 31, 2014 Recorded Investment (2) Principal Balance Related Allowance 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. L |