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 November 2012 July 2010 originated acquired A. The table below details all portfolio loans and leases as of the dates indicated : September 30 , 201 7 December 31, 201 6 Loans held for sale $ 6,327 $ 9,621 Real estate loans: Commercial mortgage $ 1,224,571 $ 1,110,898 Home equity lines and loans 206,974 207,999 Residential mortgage 422,524 413,540 Construction 133,505 141,964 Total real estate loans 1,987,574 1,874,401 Commercial and industrial 597,595 579,791 Consumer 31,306 25,341 Leases 60,870 55,892 Total portfolio loans and leases 2,677,345 2,535,425 Total loans and leases $ 2,683,672 $ 2,545,046 Loans with fixed rates $ 1,141,433 $ 1,130,172 Loans with adjustable or floating rates 1,542,239 1,414,874 Total loans and leases $ 2,683,672 $ 2,545,046 Net deferred loan origination fees included in the above loan table $ (718 ) $ (735 ) The table below details the Corporation’s originated September 30, 2017 December 31, 201 6 Loans held for sale $ 6,327 $ 9,621 Real estate loans: Commercial mortgage $ 1,089,369 $ 946,879 Home equity lines and loans 182,301 178,450 Residential mortgage 362,237 342,268 Construction 133,505 141,964 Total real estate loans 1,767,412 1,609,561 Commercial and industrial 573,607 550,334 Consumer 31,165 25,200 Leases 60,870 55,892 Total portfolio loans and leases 2,433,054 2,240,987 Total loans and leases $ 2,439,381 $ 2,250,608 Loans with fixed rates $ 1,026,646 $ 992,917 Loans with adjustable or floating rates 1,412,735 1,257,691 Total originated loans and leases $ 2,439,381 $ 2,250,608 Net deferred loan origination fees included in the above loan table $ (718 ) $ (735 ) The table below details the Corporation’s acquired September 30, 2017 December 31, 201 6 Real estate loans: Commercial mortgage $ 135,202 $ 164,019 Home equity lines and loans 24,673 29,549 Residential mortgage 60,287 71,272 Total real estate loans 220,162 264,840 Commercial and industrial 23,988 29,457 Consumer 141 141 Total portfolio loans and leases 244,291 294,438 Total acquired loans and leases $ 244,291 $ 294,438 Loans with fixed rates $ 114,787 $ 137,255 Loans with adjustable or floating rates 129,504 157,183 Total acquired loans and leases $ 244,291 $ 294,438 B. Components of the net investment in leases are detailed as follows: (dollars in thousands) September 30, 2017 December 31, 201 6 Minimum lease payments receivable $ 67,561 $ 62,379 Unearned lease income (8,946 ) (8,608 ) Initial direct costs and deferred fees 2,255 2,121 Total $ 60,870 $ 55,892 C . Non-Performing Loans and Leases ( 1 The following table details all (dollars in thousands) September 30, 2017 December 31, 2016 Non-accrual loans and leases : Commercial mortgage $ 193 $ 320 Home equity lines and loans 613 2,289 Residential mortgage 1,589 2,658 Commercial and industrial 1,977 2,957 Consumer — 2 Leases 100 137 Total $ 4,472 $ 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 $270 t h ousand and $ 344 tho usand of purchased credit-impaired loans as of September 30, 2017 and December 31, 201 6 , respectively, which became non-performing subsequent to acquisition. The following table details non-performing originated (dollars in thousands) September 30, 2017 December 31, 2016 Non-accrual originated loans and leases : Commercial mortgage $ 144 $ 265 Home equity lines and loans 270 2,169 Residential mortgage 458 1,654 Commercial and industrial 1,131 941 Consumer — 2 Leases 100 137 Total $ 2,103 $ 5,168 The following table details non-performing acquired ( 1 (dollars in thousands) September 30, 2017 December 31, 2016 Non-accrual acquired loans and leases : Commercial mortgage $ 49 $ 55 Home equity lines and loans 343 120 Residential mortgage 1,131 1,004 Commercial and industrial 846 2,016 Total $ 2,369 $ 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 $270 thousand and $ 344 thousand of purchased credit-impaired loans as of September 30, 2017 and December 31, 201 6 , 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, 2017 December 31, 201 6 Outstanding principal balance $ 15,149 $ 18,091 Carrying amount (1) $ 10,380 $ 12,432 ( 1 Includes $274 thousand and $ 368 th ousand of purchased credit-impaired loans as of September 30, 2017 and December 31, 201 6 , respectively, for which the Corporation could not acquisition , and for which no $270 th ousand and $ 344 thousand of purchased credit-impaired loans as of September 30, 2017 and December 31, 201 6 , respectively, which became non-performing subsequent to acquisition , which are disclosed in Note 5 C , above, and which also have no The following table presents changes in the accretable discount on purchased credit-impaired loans, for which the Corporation applies ASC 310 30, nine September 30, 2017: (dollars in thousands) Accretable Discount Balance, December 31, 2016 $ 3,233 Accretion (1,553 ) Reclassifications from nonaccretable difference — Additions/adjustments 666 Disposals — Balance, September 30, 2017 $ 2,346 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 Past Due Total Past Due Current * Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of September 30 , 201 7 Commercial mortgage $ 525 $ — $ — $ 525 $ 1,223,853 $ 1,224,378 $ 193 $ 1,224,571 Home equity lines and loans — — — — 206,361 206,361 613 206,974 Residential mortgage 1,608 1,857 — 3,465 417,470 420,935 1,589 422,524 Construction — 116 — 116 133,389 133,505 — 133.505 Commercial and industrial — — — — 595,618 595,618 1,977 597,595 Consumer 22 — — 22 31,284 31,306 — 31,306 Leases 296 133 — 429 60,341 60,770 100 60,870 Total $ 2,451 $ 2,106 $ — $ 4,557 $ 2,668,316 $ 2,672,873 $ 4,472 $ 2,677,345 Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Past Due Total Past Due Current * Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of December 31, 201 6 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 Total $ 1,723 $ 1,303 $ — $ 3,026 $ 2,524,036 $ 2,527,062 $ 8,363 $ 2,535,425 * I ncluded as “current” are $4.2 million and $15.3 September 30, 2017 and December 31, 2016 , respectively, which are classified as Administratively Delinquent. An Administratively Delinquent loan is one not not The following tables present an aging of originated Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Past Due Total Past Due Current * Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of September 30 , 201 7 Commercial mortgage $ 398 $ — $ — $ 398 $ 1,088,827 $ 1,089,225 $ 144 $ 1,089,369 Home equity lines and loans — — — — 182,031 182,031 270 182,301 Residential mortgage 1,511 — — 1,511 360,268 361,779 458 362,237 Construction — 116 — 116 133,389 133,505 — 133,505 Commercial and industrial — — — — 572,476 572,476 1,131 573,607 Consumer 22 — — 22 31,143 31,165 — 31,165 Leases 296 133 — 429 60,341 60,770 100 60,870 Total $ 2,227 $ 249 $ — $ 2,476 $ 2,428,475 $ 2,430,951 $ 2,103 $ 2,433,054 Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Past Due Total Past Due Current * Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of December 31, 201 6 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 Total $ 971 $ 877 $ — $ 1,848 $ 2,233,972 $ 2,235,820 $ 5,167 $ 2,240,987 * I ncluded as “current” are $4.2 million and $13.5 September 30, 2017 and December 31, 2016, one not not T he following tables present an aging of acquire d Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Past Due Total Past Due Current Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of September 30 , 201 7 Commercial mortgage $ 127 $ — $ — $ 127 $ 135,026 $ 135,153 $ 49 $ 135,202 Home equity lines and loans — — — — 24,330 24,330 343 24,673 Residential mortgage 97 1,857 — 1,954 57,202 59,156 1,131 60,287 Commercial and industrial — — — — 23,142 23,142 846 23,988 Consumer — — — — 141 141 — 141 Total $ 224 $ 1,857 $ — $ 2,081 $ 239,841 $ 241,922 $ 2,369 $ 244,291 Accruing Loans and Leases (dollars in thousands) 30 – 59 Days 60 – 89 Days Over 89 Days Past Due Total Past Due Current * Total Accruing Loans and Leases Nonaccrual Loans and Leases Total Loans and Leases As of December 31, 201 6 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 Total $ 752 $ 426 $ — $ 1,178 $ 290,064 $ 291,242 $ 3,196 $ 294,438 * I ncluded as “current” is $1.8 December 31, 2016 one not not F . Allowance for Loan and Lease Losses (the “Allowance”) The following tables detail the roll-forward of the Allowance for the three nine September 30, 2017: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Unallocated Total Balance, June 30, 2017 $ 6,608 $ 1,214 $ 1,776 $ 1,111 $ 4,813 $ 177 $ 700 $ — $ 16,399 Charge-offs — (69 ) (88 ) — (301 ) (37 ) (411 ) — (906 ) Recoveries 3 — 85 1 2 1 86 — 178 Provision for loan and lease losses 721 (53 ) 48 (182 ) 366 69 364 — 1,333 Balance, September 30, 2017 $ 7,332 $ 1,092 $ 1,821 $ 930 $ 4,880 $ 210 $ 739 $ — $ 17,004 (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Unallocated Total Balance, December 31, 2016 $ 6,227 $ 1,255 $ 1,917 $ 2,233 $ 5,142 $ 153 $ 559 $ — $ 17,486 Charge-offs — (676 ) (158 ) — (560 ) (96 ) (924 ) (2,414 ) Recoveries 9 — 85 3 18 5 271 391 Provision for loan and lease losses 1,096 513 (23 ) (1,306 ) 280 148 833 1,541 Balance, September 30, 2017 $ 7,332 $ 1,092 $ 1,821 $ 930 $ 4,880 $ 210 $ 739 $ — $ 17,004 The following table details the roll-forward of the Allowance for the three nine September 30, 2016: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Unallocated Total Balance, June 30, 2016 $ 6,021 $ 1,185 $ 1,949 $ 2,144 $ 5,045 $ 127 $ 565 $ — $ 17,036 Charge-offs — (402 ) (4 ) — (112 ) (64 ) (240 ) — (822 ) Recoveries 4 27 2 — 16 7 62 — 118 Provision for loan and lease losses 224 402 44 (28 ) 500 74 176 — 1,412 Balance, September 30, 2016 $ 6,269 $ 1,212 $ 1,991 $ 2,116 $ 5,449 $ 144 $ 563 $ — $ 17,744 (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and 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 ) (488 ) (275 ) — (144 ) (131 ) (650 ) — (1,798 ) Recoveries 10 31 46 63 67 23 178 — 418 Provision for loan and lease losses 1,170 362 480 729 (83 ) 110 517 (18 ) 3,267 Balance September 30, 2016 $ 6,269 $ 1,212 $ 1,991 $ 2,116 $ 5,449 $ 144 $ 563 $ — $ 17,744 The following table details the allocation of the Allowance for all September 30, 2017 December 31, 2016: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Unallocated Total As of September 30 , 201 7 Allowance on loans and leases: Individually evaluated for impairment $ — $ 3 $ 116 $ — $ — $ 4 $ — $ — $ 123 Collectively evaluated for impairment 7,332 1,089 1,705 930 4,880 206 739 — 16,881 Purchased credit-impaired (1) — — — — — — — — — Total $ 7,332 $ 1,092 $ 1,821 $ 930 $ 4,880 $ 210 $ 739 $ — $ 17,004 As of December 31, 201 6 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 September 30, 2017 December 31, 2016: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Total As of September 30 , 201 7 Carrying value of loans and leases: Individually evaluated for impairment $ 1,449 $ 654 $ 6,459 $ — $ 1,940 $ 27 $ — $ 10,529 Collectively evaluated for impairment 1,214,225 206,232 416,065 133,505 594,260 31,279 60,870 2,656,436 Purchased credit-impaired (1) 8,897 88 — — 1,395 — — 10,380 Total $ 1,224,571 $ 206,974 $ 422,524 $ 133,505 $ 597,595 $ 31,306 $ 60,870 $ 2,677,345 As of December 31, 201 6 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 September 30, 2017 December 31, 2016: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Unallocated Total As of September 30 , 201 7 Allowance on loans and leases: Individually evaluated for impairment $ — $ 3 $ 69 $ — $ — $ 4 $ — $ — $ 76 Collectively evaluated for impairment 7,332 1,089 1,705 930 4,880 206 739 — 16,881 Total $ 7,332 $ 1,092 $ 1,774 $ 930 $ 4,880 $ 210 $ 739 $ — $ 16,957 As of December 31, 201 6 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 September 30, 2017 December 31, 2016: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Total As of September 30 , 201 7 Carrying value of loans and leases: Individually evaluated for impairment $ 1,400 $ 388 $ 3,153 $ — $ 1,287 $ 27 $ — $ 6,255 Collectively evaluated for impairment 1,087,969 181,913 359,084 133,505 572,319 31,139 60,870 2,426,799 Total $ 1,089,369 $ 182,301 $ 362,237 $ 133,505 $ 573,606 $ 31,166 $ 60,870 $ 2,433,054 As of December 31, 201 6 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 September 30, 2017 December 31, 2016: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Unallocated Total As of September 30 , 201 7 Allowance on loans and leases: Individually evaluated for impairment $ — $ — $ 47 $ — $ — $ — $ — $ — $ 47 Collectively evaluated for impairment — — — — — — — — — Purchased credit-impaired (1) — — — — — — — — — Total $ — $ — $ 47 $ — $ — $ — $ — $ — $ 47 As of December 31, 201 6 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 September 30, 2017 December 31, 2016: (dollars in thousands) Commercial Mortgage Home Equity Lines and Residential Mortgage Construction Commercial and Consumer Leases Total As of September 30 , 201 7 Carrying value of loans and leases: Individually evaluated for impairment $ 49 $ 266 $ 3,306 $ — $ 653 $ — $ — $ 4,274 Collectively evaluated for impairment 126,256 24,319 56,981 — 21,941 140 — 229,637 Purchased credit-impaired (1) 8,897 88 — — 1,395 — — 10,380 Total $ 135,202 $ 24,673 $ 60,287 $ — $ 23,989 $ 140 $ — $ 244,291 As of December 31, 201 6 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 • 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 • 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 September 30, 2017 December 31, 2016: Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Pass $ 1,215,039 $ 1,099,557 $ 130,398 $ 140,370 $ 591,495 $ 570,342 $ 1,936,932 $ 1,810,269 Special Mention — 1,892 — — 1,332 2,315 1,332 4,207 Substandard 9,532 9,449 3,107 1,594 4,249 5,512 16,888 16,555 Doubtful — — — — 519 1,622 519 1,622 Total $ 1,224,571 $ 1,110,898 $ 133,505 $ 141,964 $ 597,595 $ 579,791 $ 1,955,671 $ 1,832,653 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Performing $ 420,935 $ 410,882 $ 206,361 $ 205,710 $ 31,606 $ 25,339 $ 60,770 $ 55,755 $ 719,372 $ 697,686 Non-performing 1,589 2,658 613 2,289 — 2 100 137 2,302 5,086 Total $ 422,524 $ 413,540 $ 206,974 $ 207,999 $ 31,606 $ 25,341 $ 60,870 $ 55,892 $ 721,674 $ 702,772 The following tables detail the carrying value of originated September 30, 2017 December 31, 2016: Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Pass $ 1,081,187 $ 936,737 $ 130,398 $ 140,370 $ 570,427 $ 544,876 $ 1,782,012 $ 1,621,983 Special Mention — 1,892 — — 1,332 2,279 1,332 4,171 Substandard 8,182 8,250 3,107 1,594 1,494 3,054 12,783 12,898 Doubtful — — — — 354 125 354 125 Total $ 1,089,369 $ 946,879 $ 133,505 $ 141,964 $ 573,607 $ 550,334 $ 1,796,481 $ 1,639,177 Credit Risk Profile by Payment Activity (dollars in t housands) Residential Mortgage Home Equity Lines and Loans Consumer Leases Total September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Performing $ 361,779 $ 340,615 $ 182,031 $ 176,281 $ 31,165 $ 25,198 $ 60,770 $ 55,755 $ 635,745 $ 597,849 Non-performing 458 1,653 270 2,169 — 2 100 137 828 3,961 Total $ 362,237 $ 342,268 $ 182,301 $ 178,450 $ 31,165 $ 25,200 $ 60,870 $ 55,892 $ 636,573 $ 601,810 The following tables detail the carrying value of acquired September 30, 2017 December 31, 2016: Credit Risk Profile by Internally Assigned Grade (dollars in thousands) Commercial Mortgage Construction Commercial and Industrial Total September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Pass $ 133,852 $ 162,820 $ — $ — $ 21,068 $ 25,466 $ 154,920 $ 188,286 Special Mention — — — — — 36 — 36 Substandard 1,350 1,199 — — 2,755 2,458 4,105 3,657 Doubtful — — — — 165 1,497 165 1,497 Total $ 135,202 $ 164,019 $ — $ — $ 23,988 $ 29,457 $ 159,190 $ 193,476 Credit Risk Profile by Payment Activity (dollars in thousands) Residential Mortgage Home Equity Lines and Loans Consumer Total September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Performing $ 59,156 $ 70,267 $ 24,330 $ 29,429 $ 141 $ 141 $ 83,627 $ 99,837 Non-performing 1,131 1,005 343 120 — — 1,474 1,125 Total $ 60,287 $ 71,272 $ 24,673 $ 29,549 $ 141 $ 141 $ 85,101 $ 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 not The following table presents the balance of TDRs as of the indicated dates: (dollars in thousands) September 30, 2017 December 31, 2016 TDRs included in nonperforming loans and leases $ 2,033 $ 2,632 TDRs in compliance with modified terms 6,597 6,395 Total TDRs $ 8,630 $ 9,027 The following table present s information regarding loan and lease modifications categorized as TDRs for the three September 30, 2017: For the Three Months Ended September 30, 2017 (dollars in thousands) Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Residential mortgage 2 $ 240 $ 240 Leases 2 28 28 Total 4 $ 268 $ 268 The following table present s information regarding the types of loan and lease modifications made for the three September 30, 2017: Number of Contracts for the Three Months Ended September 30, 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 Residential mortgage — 1 1 — — — — Leases — — — — 2 — — Total — 1 1 — 2 — — The following table present s information regarding loan and lease modifications categorized as TDRs for the nine September 30, 2017: For the Nine Months Ended September 30, 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 3 442 442 Leases 4 87 87 Total 8 $ 537 $ 537 The following table present s information regarding the types of loan and lease modifications made for the nine September 30, 2017: Number of Contracts for the Nine Months Ended September 30, 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 1 1 — — — — Leases — — — — 4 — — Total 2 1 1 — 4 — — D uring the three nine September 30, 2017, one $ 63 H. Impaired Loans The following tables detail the recorded investment and principal balance of impaired loans by po rtfolio segment, their related Allowance and interest income recognized as of the dates or for the periods indicated: (dollars in thousands) Recorded Investment (2) Principal Balance Related Allowance Average Principal Interest Income Cash-Basis Interest As of or for the three months ended September 30, 2017 Impaired loans with related Allowance: Home equity lines and loans $ 21 $ 21 $ 3 $ 21 $ — $ — Residential mortgage 1,770 1,770 116 1,776 23 — Consumer 27 27 4 28 — — Total $ 1,818 $ 1,818 $ 123 $ 1,825 $ 23 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 1,449 $ 1,485 $ — $ 1,451 $ 15 $ — Home equity lines and loans 633 694 — 655 1 — Residential mortgage 4,688 5,015 — 4,243 43 — Commercial and industrial 1,940 2,796 — 2,605 2 — Total $ 8,710 $ 9,990 $ — $ 8,954 $ 61 $ — Grand total $ 10,528 $ 11,808 $ 123 $ 10,779 $ 84 $ — ( 1 The table above does not $270 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 Average Principal Interest Income Cash-Basis Interest As of or for the nine months ended September 30 , 201 7 Impaired loans with related Allowance: Home equity lines and loans $ 21 $ 21 $ 3 $ 21 $ 1 $ — Residential mortgage 1,770 1,770 116 1,797 67 — Consumer 27 27 4 28 1 — Total $ 1,818 $ 1,818 $ 123 $ 1,846 $ 69 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 1,449 $ 1,485 $ — $ 1,475 $ 45 $ — Home equity lines and loans 633 694 — 669 5 — Residential mortgage 4,688 5,015 — 4,288 118 — Commercial and industrial 1,940 2,796 — 2,746 34 — Total $ 8,710 $ 9,990 $ — $ 9,178 $ 202 $ — Grand total $ 10,528 $ 11,808 $ 123 $ 11,024 $ 271 $ — ( 1 The table above does not of $270 th ousand 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 Th is 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 Average Principal Interest Income Cash-Basis Interest As of or for the three months ended September 30, 2016 Impaired loans with related Allowance: Residential mortgage $ 624 $ 624 $ 74 $ 638 $ 7 $ — Commercial and industrial 1,832 1,832 519 1,901 1 — Consumer 30 30 6 31 — — Total $ 2,486 $ 2,486 $ 599 $ 2,570 $ 8 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 1,395 $ 1,395 $ — $ 1,398 $ 15 $ — Home equity lines and loans 2,891 3,498 — 3,651 1 — Residential mortgage 6,838 7,170 — 8,136 53 — Commercial and industrial 1,984 2,544 — 3,799 1 — Consumer 2 2 — 2 — — Total $ 13,110 $ 14,609 $ — $ 16,986 $ 70 $ — Grand total $ 15,596 $ 17,095 $ 599 $ 19,556 $ 78 $ — ( 1 The table above does not e the recorded investment of $203 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 Average Principal Interest Income Cash-Basis Interest As of or for the nine months ended September 30, 2016 Impaired loans with related Allowance: Residential mortgage $ 624 $ 624 $ 74 $ 640 $ 21 $ — Commercial and industrial 1,832 1,832 519 1,944 4 — Consumer 30 30 6 32 1 — Total $ 2,486 $ 2,486 $ 599 $ 2,616 $ 26 $ — Impaired loans without related Allowance (1) (3) Commercial mortgage $ 1,395 $ 1,395 $ — $ 1,399 $ 46 $ — Home equity lines and loans 2,891 3,498 — 3,675 22 — Residential mortgage 6,838 7,170 — 8,131 164 — Commercial and industrial 1,984 2,544 — 4,246 30 — Consumer 2 2 — 2 — — Total $ 13,110 $ 14,609 $ — $ 17,453 $ 262 $ — Grand total $ 15,596 $ 17,095 $ 599 $ 20,069 $ 288 $ — ( 1 The table above does not orded investment of $203 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 240 th ousand 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 September 30, 2017 Outstanding Principal Remaining Loan Mark Recorded Investment Commercial mortgage $ 138,926 $ (3,724 ) $ 135,202 Home equity lines and loans 26,181 (1,508 ) 24,673 Residential mortgage 62,455 (2,168 ) 60,287 Commercial and industrial 26,790 (2,802 ) 23,988 Consume r 162 (21 ) 141 Total $ 254,514 $ (10,223 ) $ 244,291 |