Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 5 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 November 2012 July 2010 originated acquired A. The table below details all portfolio loans and leases as of the dates indicated: March 31 , 201 7 December 31, 2016 Loans held for sale $ 3,015 $ 9,621 Real estate loans: Commercial mortgage $ 1,137,870 $ 1,110,898 Home equity lines and loans 203,962 207,999 Residential mortgage 418,264 413,540 Construction 145,699 141,964 Total real estate loans 1,905,795 1,874,401 Commercial and industrial 567,917 579,791 Consumer 23,932 25,341 Leases 57,945 55,892 Total portfolio loans and leases 2,555,589 2,535,425 Total loans and leases $ 2,558,604 $ 2,545,046 Loans with fixed rates $ 1,124,066 $ 1,130,172 Loans with adjustable or floating rates 1,434,538 1,414,874 Total loans and leases $ 2,558,604 $ 2,545,046 Net deferred loan origination fees included in the above loan table $ (864 ) $ (735 ) originated March 31 , 201 7 December 31, 2016 Loans held for sale $ 3,015 $ 9,621 Real estate loans: Commercial mortgage $ 990,579 $ 946,879 Home equity lines and loans 176,555 178,450 Residential mortgage 351,349 342,268 Construction 145,699 141,964 Total real estate loans 1,664,182 1,609,561 Commercial and industrial 540,896 550,334 Consumer 23,791 25,200 Leases 57,945 55,892 Total portfolio loans and leases 2,286,814 2,240,987 Total loans and leases $ 2,289,829 $ 2,250,608 Loans with fixed rates $ 995,798 $ 992,917 Loans with adjustable or floating rates 1,294,031 1,257,691 Total originated loans and leases $ 2,289,829 $ 2,250,608 Net deferred loan origination fees included in the above loan table $ (864 ) $ (735 ) acquired March 31 , 201 7 December 31, 2016 Real estate loans: Commercial mortgage $ 147,291 $ 164,019 Home equity lines and loans 27,407 29,549 Residential mortgage 66,915 71,272 Construction — — Total real estate loans 241,613 264,840 Commercial and industrial 27,021 29,457 Consumer 141 141 Total portfolio loans and leases 268,775 294,438 Total loans and leases $ 268,775 $ 294,438 Loans with fixed rates $ 128,268 $ 137,255 Loans with adjustable or floating rates 140,507 157,183 Total acquired loans and leases $ 268,775 $ 294,438 B. Components of the net investment in leases are detailed as follows: (dollars in thousands) March 31 , 201 7 December 31, 2016 Minimum lease payments receivable $ 64,502 $ 62,379 Unearned lease income (8,648 ) (8,608 ) Initial direct costs and deferred fees 2,091 2,121 Total $ 57,945 $ 55,892 C. Non-Performing Loans and Leases (1) The following table details all (dollars in thousands) March 31 , 201 7 December 31, 2016 Non-accrual loans and leases Commercial mortgage $ 315 $ 320 Home equity lines and loans 1,828 2,289 Residential mortgage 2,640 2,658 Commercial and industrial 2,471 2,957 Consumer — 2 Leases 75 137 Total $ 7,329 $ 8,363 (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 $ 343 thousand and $ 344 usand of purchased credit-impaired loans as of March 31, 2017 and December 31, 2016 , respectively, which became non-performing subsequent to acquisition. The following table details non-performing originated (dollars in thousands) March 31, 2017 December 31, 2016 Non-accrual originated loans and leases Commercial mortgage $ 263 $ 265 Home equity lines and loans 1,674 2,169 Residential mortgage 1,624 1,654 Commercial and industrial 908 941 Consumer — 2 Leases 75 137 Total $ 4,544 $ 5,168 The following table details non-performing acquired (1) (dollars in thousands) March 31, 2017 December 31, 2016 Non-accrual acquired loans and leases Commercial mortgage $ 52 $ 55 Home equity lines and loans 154 120 Residential mortgage 1,016 1,004 Commercial and industrial 1,563 2,016 Total $ 2,785 $ 3,195 (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 $ 343 thousand and $ 344 thousand of purchased credit-impaired loans as of March 31, 2017 and December 31, 2016 , 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) March 31 , 201 7 December 31, 2016 Outstanding principal balance $ 17,264 $ 18,091 Carrying amount (1) $ 11,862 $ 12,432 (1) Includes $ 360 and $ 368 thousand of purchased credit-impaired loans as of March 31, 2017 and December 31, 2016 , 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 $ 343 thousand and $ 344 thousand of purchased credit-impaired loans as of March 31, 2017 and December 31, 2016 , respectively, which became non-performing subsequent to acquisition, which are disclosed in Note 5C, The following table presents changes in the accretable discount on purchased credit-impaired loans, for which the Corporation applies ASC 310 30, three March 31, 2017: (dollars in thousands) Accretable Balance, December 31, 2016 $ 3,233 Accretion (485 ) Reclassifications from nonaccretable difference — Additions/adjustments — Disposals — Balance, March 31, 2017 $ 2,748 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 March 31, 2017 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 $ 1,926 $ — $ — $ 1,926 $ 1,135,629 $ 1,137,555 $ 315 $ 1,137,870 Home equity lines and loans 24 200 — 224 201,910 202,134 1,828 203,962 Residential mortgage 1,967 233 — 2,200 413,424 415,624 2,640 418,264 Construction — — — — 145,699 145,699 — 145,699 Commercial and industrial 519 719 — 1,238 564,208 565,446 2,471 567,917 Consumer 10 10 — 20 23,912 23,932 — 23,932 Leases 159 310 — 469 57,401 57,870 75 57,945 $ 4,605 $ 1,472 $ — $ 6,077 $ 2,542,183 $ 2,548,260 $ 7,329 $ 2,555,589 (dollars in thousands) Accruing Loans and Leases As of December 31, 201 6 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 $ 666 $ 722 $ — $ 1,388 $ 1,109,190 $ 1,110,578 $ 320 $ 1,110,898 Home equity lines and loans 11 — — 11 205,699 205,710 2,289 207,999 Residential mortgage 823 490 — 1,313 409,569 410,882 2,658 413,540 Construction — — — — 141,964 141,964 — 141,964 Commercial and industrial 36 — — 36 576,798 576,834 2,957 579,791 Consumer 10 5 — 15 25,324 25,339 2 25,341 Leases 177 86 — 263 55,492 55,755 137 55,892 $ 1,723 $ 1,303 $ — $ 3,026 $ 2,524,036 $ 2,527,062 $ 8,363 $ 2,535,425 *included as “current” are $ 2.0 million and $1 5.3 million of loans and leases as of March 31, 201 7 and December 31, 2016 , respectively, which are classified as Administratively Delinquent. An Administratively Delinquent loan is one The following tables present an aging of originated Accruing Loans and Leases (dollars in thousands) As of March 31, 2017 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 $ 714 $ — $ — $ 714 $ 989,602 $ 990,316 $ 263 $ 990,579 Home equity lines and loans 24 — — 24 174,857 174,881 1,674 176,555 Residential mortgage 1,732 — — 1,732 347,993 349,725 1,624 351,349 Construction — — — — 145,699 145,699 — 145,699 Commercial and industrial 364 — — 364 539,624 539,988 908 540,896 Consumer 10 10 — 20 23,771 23,791 — 23,791 Leases 159 310 — 469 57,401 57,870 75 57,945 $ 3,003 $ 320 $ — $ 3,323 $ 2,278,947 $ 2,282,270 $ 4,544 $ 2,286,814 Accruing Loans and Leases (dollars in thousands) As of December 31, 201 6 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 $ — $ 722 $ — $ 722 $ 945,892 $ 946,614 $ 265 $ 946,879 Home equity lines and loans 11 — — 11 176,270 176,281 2,169 178,450 Residential mortgage 773 64 — 837 339,778 340,615 1,653 342,268 Construction — — — — 141,964 141,964 — 141,964 Commercial and industrial — — — — 549,393 549,393 941 550,334 Consumer 10 5 — 15 25,183 25,198 2 25,200 Leases 177 86 — 263 55,492 55,755 137 55,892 $ 971 $ 877 $ — $ 1,848 $ 2,233,972 $ 2,235,820 $ 5,167 $ 2,240,987 *included as “current” are $ 2.0 million and $ 13.5 million of loans and leases as of March 31, 201 7 and December 31, 2016 , respectively, which are classified as Administratively Delinquent. An Administratively Delinquent loan is one The following tables present an aging of acquire d Accruing Loans and Leases (dollars in thousands) As of March 31, 2017 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 $ 1,212 $ — $ — $ 1,212 $ 146,027 $ 147,239 $ 52 $ 147,291 Home equity lines and loans — 200 — 200 27,053 27,253 154 27,407 Residential mortgage 235 233 — 468 65,431 65,899 1,016 66,915 Commercial and industrial 155 719 — 874 24,584 25,458 1,563 27,021 Consumer — — — — 141 141 — 141 $ 1,602 $ 1,152 $ — $ 2,754 $ 263,236 $ 265,990 $ 2,785 $ 268,775 Accruing Loans and Leases (dollars in thousands) As of December 31, 2016 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 $ 666 $ — $ — $ 666 $ 163,298 $ 163,964 $ 55 $ 164,019 Home equity lines and loans — — — — 29,429 29,429 120 29,549 Residential mortgage 50 426 — 476 69,791 70,267 1,005 71,272 Commercial and industrial 36 — — 36 27,405 27,441 2,016 29,457 Consumer — — — — 141 141 — 141 $ 752 $ 426 $ — $ 1,178 $ 290,064 $ 291,242 $ 3,196 $ 294,438 *included as “current” are $ 0 and $ 1.8 million of loans and leases as of March 31, 201 7 and December 31, 2016 , respectively, which are classified as Administratively Delinquent. An Administratively Delinquent loan is one F. Allowance for Loan and Lease Losses (the “Allowance”) The following tables detail the roll-forward of the Allowance for the three March 31, 2017: (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, December 31, 2016 $ 6,227 $ 1,255 $ 1,917 $ 2,233 $ 5,142 $ 153 $ 559 $ — $ 17,486 Charge-offs — (438 ) (27 ) — (59 ) (41 ) (206 ) — (771 ) Recoveries 3 — — 1 — 2 95 — 101 Provision for loan and lease losses 180 426 (92 ) (39 ) (336 ) 21 131 — 291 Balance, March 31, 2017 $ 6,410 $ 1,243 $ 1,798 $ 2,195 $ 4,747 $ 135 $ 579 $ — $ 17,107 The following table details the roll-forward of the Allowance for the three March 31, 2016: (dollars in thousands) Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Balance, December 31, 2015 $ 5,199 $ 1,307 $ 1,740 $ 1,324 $ 5,609 $ 142 $ 518 $ 18 $ 15,857 Charge-offs (110 ) (75 ) (4 ) — (28 ) (34 ) (300 ) — (551 ) Recoveries 3 4 39 — 3 14 66 — 129 Provision for loan and lease losses 764 (110 ) 93 578 (139 ) (2 ) 244 (18 ) 1,410 Balance, March 31, 2016 $ 5,856 $ 1,126 $ 1,868 $ 1,902 $ 5,445 $ 120 $ 528 $ — $ 16,845 The following table details the allocation of the Allowance for all March 31, 2017 December 31, 2016: (dollars in thousands) As of March 31, 2017 Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Allowance on loans and leases: Individually evaluated for impairment $ — $ $ 73 $ — $ 11 $ 5 $ — $ — $ 89 Collectively evaluated for impairment 6,410 1,243 1,725 2,195 4,736 130 579 — 17,018 Purchased credit-impaired (1) — — — — — — — — — Total $ 6,410 $ 1,243 $ 1,798 $ 2,195 $ 4,747 $ 135 $ 579 $ — $ 17,107 As of December 31, 2016 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 73 $ — $ 5 $ 8 $ — $ — $ 86 Collectively evaluated for impairment 6,227 1,255 1,844 2,233 5,137 145 559 — 17,400 Purchased credit-impaired (1) — — — — — — — — — Total $ 6,227 $ 1,255 $ 1,917 $ 2,233 $ 5,142 $ 153 $ 559 $ — $ 17,486 (1) Purchased credit-impaired loans are evaluated for impairment on an individual basis. The following table details the carrying value for all March 31, 2017 December 31, 2016: (dollars in thousands) As of March 31, 2017 Commercial Home Equity Residential Construction Commercial Consumer Leases Total Carrying value of loans and leases: Individually evaluated for impairment $ 1,570 $ 1,945 $ 7,256 $ — $ 2,444 $ 29 $ — $ 13,244 Collectively evaluated for impairment 1,126,325 201,917 411,008 145,699 563,686 23,903 57,945 2,530,483 Purchased credit-impaired (1) 9,975 100 — — 1,787 — — 11,862 Total $ 1,137,870 $ 203,962 $ 418,264 $ 145,699 $ 567,917 $ 23,932 $ 57,945 $ 2,555,589 As of December 31, 2016 Carrying value of loans and leases: Individually evaluated for impairment $ 1,576 $ 2,354 $ 7,266 $ — $ 2,946 $ 31 $ — $ 14,173 Collectively evaluated for impairment 1,098,788 205,540 406,271 141,964 575,055 25,310 55,892 2,508,820 Purchased credit-impaired (1) 10,534 105 3 — 1,790 — — 12,432 Total $ 1,110,898 $ 207,999 $ 413,540 $ 141,964 $ 579,791 $ 25,341 $ 55,892 $ 2,535,425 (1) Purchased credit-impaired loans are evaluated for impairment on an individual basis. The following table details the allocation of the Allowance for originated March 31, 2017 December 31, 2016: (dollars in thousands) As of March 31, 2017 Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 45 $ — $ 1 $ 5 $ — $ — $ 51 Collectively evaluated for impairment 6,410 1,243 1,725 2,195 4,736 130 579 — 17,018 Total $ 6,410 $ 1,243 $ 1,770 $ 2,195 $ 4,737 $ 135 $ 579 $ — $ 17,069 As of December 31, 2016 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 45 $ — $ 5 $ 8 $ — $ — $ 58 Collectively evaluated for impairment 6,227 1,255 1,844 2,233 5,137 145 559 — 17,400 Total $ 6,227 $ 1,255 $ 1,889 $ 2,233 $ 5,142 $ 153 $ 559 $ — $ 17,458 The following table details the carrying value for originated March 31, 2017 December 31, 2016: (dollars in thousands) As of March 31, 2017 Commercial Home Equity Residential Construction Commercial Consumer Leases Total Carrying value of loans and leases: Individually evaluated for impairment $ 1,518 $ 1,873 $ 4,070 $ — $ 1,141 $ 29 $ — $ 8,631 Collectively evaluated for impairment 989,061 174,682 347,279 145,699 539,755 23,762 57,945 2,278,183 Total $ 990,579 $ 176,555 $ 351,349 $ 145,699 $ 540,896 $ 23,791 $ 57,945 $ 2,286,814 As of December 31, 2016 Carrying value of loans and leases: Individually evaluated for impairment $ 1,521 $ 2,319 $ 4,111 $ — $ 1,190 $ 31 $ — $ 9,172 Collectively evaluated for impairment 945,358 176,131 338,157 141,964 549,144 25,169 55,892 2,231,815 Total $ 946,879 $ 178,450 $ 342,268 $ 141,964 $ 550,334 $ 25,200 $ 55,892 $ 2,240,987 The following table details the allocation of the Allowance for acquired March 31, 2017 December 31, 2016: (dollars in thousands) As of March 31, 2017 Commercial Home Equity Residential Construction Commercial Consumer Leases Unallocated Total Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 28 $ — $ 10 $ — $ — $ — $ 38 Collectively evaluated for impairment — — — — — — — — — Purchased credit-impaired (1) — — — — — — — — — Total $ — $ — $ 28 $ — $ 10 $ — $ — $ — $ 38 As of December 31, 2016 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 28 $ — $ — $ — $ — $ — $ 28 Collectively evaluated for impairment — — — — — — — — — Purchased credit-impaired (1) — — — — — — — — — Total $ — $ — $ 28 $ — $ — $ — $ — $ — $ 28 (1) Purchased credit-impaired loans are evaluated for impairment on an individual basis. The following table details the carrying value for acquired March 31, 2017 December 31, 2016: (dollars in thousands ) As of March 31, 2017 Commercial Home Equity Residential Construction Commercial Consumer Leases Total Carrying value of loans and leases: Individually evaluated for impairment $ 52 $ 72 $ 3,186 $ — $ 1,303 $ — $ — $ 4,613 Collectively evaluated for impairment 137,264 27,235 63,729 — 23,931 141 — 252,300 Purchased credit-impaired (1) 9,975 100 — — 1,787 — — 11,862 Total $ 147,291 $ 27,407 $ 66,915 $ — $ 27,021 $ 141 $ — $ 268,775 As of December 31, 2016 Carrying value of loans and leases: Individually evaluated for impairment $ 55 $ 35 $ 3,155 $ — $ 1,756 $ — — $ 5,001 Collectively evaluated for impairment 153,430 29,409 68,114 — 25,911 141 — 277,005 Purchased credit-impaired (1) 10,534 105 3 — 1,790 — — 12,432 Total $ 164,019 $ 29,549 $ 71,272 $ — $ 29,457 $ 141 — $ 294,438 (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 • 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 March 31, 2017 December 31, 2016: Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Pass $ 1,126,655 $ 1,099,557 $ 143,732 $ 140,370 $ 559,773 $ 570,342 $ 1,830,160 $ 1,810,269 Special Mention 1,886 1,892 — — 674 2,315 2,560 4,207 Substandard 9,329 9,449 1,967 1,594 7,123 5,512 18,419 16,555 Doubtful — — — — 347 1,622 347 1,622 Total $ 1,137,870 $ 1,110,898 $ 145,699 $ 141,964 $ 567,917 $ 579,791 $ 1,851,486 $ 1,832,653 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Performing $ 415,624 $ 410,882 $ 202,134 $ 205,710 $ 23,932 $ 25,339 $ 57,870 $ 55,755 $ 699,560 $ 697,686 Non-performing 2,640 2,658 1,828 2,289 — 2 75 137 4,543 5,086 Total $ 418,264 $ 413,540 $ 203,962 $ 207,999 $ 23,932 $ 25,341 $ 57,945 $ 55,892 $ 704,103 $ 702,772 The following tables detail the carrying value of originated March 31, 2017 December 31, 2016: Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Pass $ 980,545 $ 936,737 $ 143,732 $ 140,370 $ 536,621 $ 544,876 $ 1,660,898 $ 1,621,983 Special Mention 1,886 1,892 — — 642 2,279 2,528 4,171 Substandard 8,148 8,250 1,967 1,594 3,508 3,054 13,623 12,898 Doubtful — — — — 125 125 125 125 Total $ 990,579 $ 946,879 $ 145,699 $ 141,964 $ 540,896 $ 550,334 $ 1,677,174 $ 1,639,177 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Performing $ 349,725 $ 340,615 $ 174,882 $ 176,281 $ 23,791 $ 25,198 $ 57,870 $ 55,755 $ 606,268 $ 597,849 Non-performing 1,624 1,653 1,673 2,169 — 2 75 137 3,372 3,961 Total $ 351,349 $ 342,268 $ 176,555 $ 178,450 $ 23,791 $ 25,200 $ 57,945 $ 55,892 $ 609,640 $ 601,810 The following tables detail the carrying value of acquired March 31, 2017 December 31, 2016: Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Pass $ 146,110 $ 162,820 $ — $ — $ 23,152 $ 25,466 $ 169,262 $ 188,286 Special Mention — — — — 32 36 32 36 Substandard 1,181 1,199 — — 3,615 2,458 4,796 3,657 Doubtful — — — — 222 1,497 222 1,497 Total $ 147,291 $ 164,019 $ — $ — $ 27,021 $ 29,457 $ 174,312 $ 193,476 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Total March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Performing $ 65,899 $ 70,267 $ 27,252 $ 29,429 $ 141 $ 141 $ 93,292 $ 99,837 Non-performing 1,016 1,005 155 120 — — 1,171 1,125 Total $ 66,915 $ 71,272 $ 27,407 $ 29,549 $ 141 $ 141 $ 94,463 $ 100,962 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 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) March 31 , 201 7 December 31, 2016 TDRs included in nonperforming loans and leases $ 2,681 $ 2,632 TDRs in compliance with modified terms 6,492 6,395 Total TDRs $ 9,173 $ 9,027 The following table presents information regarding loan and lease modifications categorized as TDRs for the three March 31, 2017: For the Three Months Ended March 31, 2017 (dollars in thousands) Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Home equity loans and lines 1 $ 8 $ 8 Residential mortgage 1 194 202 Leases 3 62 62 Total 5 $ 264 $ 272 The following table presents information regarding the types of loan and lease modifications made for the three March 31, 2017: Number of Contracts for the Three Months Ended March 31, 2017 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 Forgiveness of Principal Home equity loans and lines — 1 — — — — — Residential mortgage — — 1 — — — — Leases — — — — 3 — — Total — 1 1 — 3 — — During the three March 31, 2017, 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 March 31, 201 7 Impaired loans with related Allowance: Residential mortgage $ 620 $ 619 $ 73 $ 621 $ 7 $ — Commercial and industrial 88 121 11 110 1 — Consumer 29 29 5 29 — — Total $ 737 $ 769 $ 89 $ 760 $ 8 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 1,570 $ 1,570 $ — $ 1,573 $ 15 $ — Home equity lines and loans 1,945 2,806 — 2,358 2 — Residential mortgage 6,637 6,623 — 6,755 53 — Commercial and industrial 2,357 3,156 — 2,456 2 — Total $ 12,509 $ 14,155 $ — $ 13,142 $ 72 $ — Grand total $ 13,246 $ 14,924 $ 89 $ 13,902 $ 80 $ — (1) The table above does not include the recorded investment of $ 232 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) Recorded (2) Principal Related Average Interest Cash-Basis As of or for the three months ended March 31, 2016 Impaired loans with related Allowance: Residential mortgage $ 628 $ 642 $ 74 $ 642 $ 7 $ — Commercial and industrial 1,947 1,966 519 1,990 1 — Consumer 30 30 5 30 — — Total $ 2,605 $ 2,638 $ 598 $ 2,662 $ 8 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 405 $ 527 $ — $ 528 $ — $ — Home equity lines and loans 1,906 2,393 — 2,538 1 — Residential mortgage 6,861 7,707 — 8,134 52 — Construction 12 974 — 994 — — Commercial and industrial 2,009 2,826 — 4,759 1 — Total $ 11,193 $ 14,427 $ — $ 16,953 $ 54 $ — Grand total $ 13,798 $ 17,065 $ 598 $ 19,615 $ 62 $ — (1) The table above does not include the recorded investment of $ 122 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, (dollars in thousands) Recorded Investment (2) Principal Balance Related Allowance As of December 31, 2016 Impaired loans with related allowance: Residential mortgage $ 622 $ 622 $ 73 Commercial and industrial 84 84 5 Consumer 31 31 8 Total $ 737 $ 737 $ 86 Impaired loans (1)(3) Commercial mortgage $ 1,577 $ 1,577 $ — Home equity lines and loans 2,354 2,778 — Residential mortgage 6,644 6,970 — Commercial and industrial 2,862 3,692 — Total $ 13,437 $ 15,017 $ — Grand total $ 14,174 $ 15,754 $ 86 (1) The table above does not include the recorded investment of $ 240 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, acquired loans (dollars in thousands) As of March 31, 2017 Outstanding Principal Remaining Loan Mark Recorded Investment Commercial mortgage $ 151,454 $ (4,163 ) $ 147,291 Home equity lines and loans 29,047 (1,640 ) 27,407 Residential mortgage 69,338 (2,423 ) 66,915 Commercial and industrial 30,317 (3,296 ) 27,021 Consumer 162 (21 ) 141 Total $ 280,318 $ (11,543 ) $ 268,775 (dollars in thousands) As of December 31, 2016 Outstanding Principal Remaining Loan Mark Recorded Investment Commercial mortgage $ 168,612 $ (4,593 ) $ 164,019 Home equity lines and loans 31,236 (1,687 ) 29,549 Residential mortgage 73,902 (2,630 ) 71,272 Commercial and industrial 32,812 (3,355 ) 29,457 Consumer 163 (22 ) 141 Total $ 306,725 $ (12,287 ) $ 294,438 |