Loans | Loans The composition of the loan portfolio, by class of loan, as of June 30, 2016 and December 31, 2015 was as follows: June 30, 2016 December 31, 2015 (In thousands) Loan Balance Accrued Interest Receivable Recorded Investment Loan Balance Accrued Interest Receivable Recorded Investment Commercial, financial and agricultural * $ 964,072 $ 3,503 $ 967,575 $ 955,727 $ 3,437 $ 959,164 Commercial real estate * 1,131,067 3,622 1,134,689 1,113,603 4,009 1,117,612 Construction real estate: SEPH commercial land and development 1,700 — 1,700 2,044 — 2,044 Remaining commercial 127,108 299 127,407 128,046 321 128,367 Mortgage 38,260 70 38,330 36,722 75 36,797 Installment 5,756 20 5,776 6,533 21 6,554 Residential real estate: Commercial 409,361 931 410,292 410,571 1,014 411,585 Mortgage 1,197,704 1,701 1,199,405 1,210,819 1,469 1,212,288 HELOC 213,390 791 214,181 211,415 769 212,184 Installment 19,768 70 19,838 22,638 78 22,716 Consumer 1,015,809 2,979 1,018,788 967,111 3,032 970,143 Leases 3,649 30 3,679 2,856 14 2,870 Total loans $ 5,127,644 $ 14,016 $ 5,141,660 $ 5,068,085 $ 14,239 $ 5,082,324 * Included within commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class. Loans are shown net of deferred origination fees, costs and unearned income of $10.5 million at June 30, 2016 and $10.4 million at December 31, 2015 , which represented a net deferred income position in both periods. Overdrawn deposit accounts of $1.8 million and $1.7 million have been reclassified to loans at June 30, 2016 and December 31, 2015 , respectively, and are included in the commercial, financial and agricultural loan class above. Credit Quality The following tables present the recorded investment in nonaccrual loans, accruing troubled debt restructurings (TDRs), and loans past due 90 days or more and still accruing by class of loan as of June 30, 2016 and December 31, 2015 : June 30, 2016 (In thousands) Nonaccrual Loans Accruing Troubled Debt Restructurings Loans Past Due 90 Days or More and Accruing Total Nonperforming Loans Commercial, financial and agricultural $ 29,159 $ 664 $ — $ 29,823 Commercial real estate 24,845 5,044 — 29,889 Construction real estate: SEPH commercial land and development 1,700 — — 1,700 Remaining commercial 3,962 424 — 4,386 Mortgage — 107 — 107 Installment 51 107 — 158 Residential real estate: Commercial 25,070 — — 25,070 Mortgage 21,695 9,348 1,200 32,243 HELOC 1,738 726 233 2,697 Installment 634 607 152 1,393 Consumer 2,575 751 771 4,097 Total loans $ 111,429 $ 17,778 $ 2,356 $ 131,563 December 31, 2015 (In thousands) Nonaccrual Loans Accruing Troubled Debt Restructurings Loans Past Due 90 Days or More and Accruing Total Nonperforming Loans Commercial, financial and agricultural $ 21,676 $ 8,947 $ — $ 30,623 Commercial real estate 15,268 2,757 — 18,025 Construction real estate: SEPH commercial land and development 2,044 — — 2,044 Remaining commercial 4,162 514 — 4,676 Mortgage 7 110 — 117 Installment 64 114 — 178 Residential real estate: Commercial 25,063 261 — 25,324 Mortgage 20,378 10,143 851 31,372 HELOC 1,749 873 27 2,649 Installment 1,657 635 4 2,296 Consumer 3,819 734 1,093 5,646 Total loans $ 95,887 $ 25,088 $ 1,975 $ 122,950 The following table provides additional information regarding those nonaccrual loans and accruing TDR loans that were individually evaluated for impairment and those collectively evaluated for impairment as of June 30, 2016 and December 31, 2015 . June 30, 2016 December 31, 2015 (In thousands) Nonaccrual and Accruing Troubled Debt Restructurings Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Nonaccrual and Accruing Troubled Debt Restructurings Loans Individually Evaluated for Impairment Loans Collectively Evaluated for Impairment Commercial, financial and agricultural $ 29,823 $ 29,779 $ 44 $ 30,623 $ 30,595 $ 28 Commercial real estate 29,889 29,889 — 18,025 18,025 — Construction real estate: SEPH commercial land and development 1,700 1,700 — 2,044 2,044 — Remaining commercial 4,386 4,386 — 4,676 4,676 — Mortgage 107 — 107 117 — 117 Installment 158 — 158 178 — 178 Residential real estate: Commercial 25,070 25,070 — 25,324 25,324 — Mortgage 31,043 — 31,043 30,521 — 30,521 HELOC 2,464 — 2,464 2,622 — 2,622 Installment 1,241 — 1,241 2,292 — 2,292 Consumer 3,326 20 3,306 4,553 — 4,553 Total loans $ 129,207 $ 90,844 $ 38,363 $ 120,975 $ 80,664 $ 40,311 All of the loans individually evaluated for impairment were evaluated using the fair value of the underlying collateral or the present value of expected future cash flows as the measurement method. The following table presents loans individually evaluated for impairment by class of loan, together with the related allowance recorded, as of June 30, 2016 and December 31, 2015 . June 30, 2016 December 31, 2015 (In thousands) Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated With no related allowance recorded: Commercial, financial and agricultural $ 31,097 $ 16,996 $ — $ 32,583 $ 18,763 $ — Commercial real estate 28,658 28,363 — 15,138 14,916 — Construction real estate: SEPH commercial land and development 6,768 1,700 — 10,834 2,044 — Remaining commercial 1,714 1,698 — 2,506 1,531 — Residential real estate: Commercial 24,297 23,617 — 23,798 23,480 — With an allowance recorded: Commercial, financial and agricultural 16,917 12,783 4,295 16,155 11,832 1,904 Commercial real estate 1,526 1,526 275 3,195 3,109 381 Construction real estate: Remaining commercial 2,688 2,688 1,304 3,145 3,145 1,356 Residential real estate: Commercial 1,502 1,453 393 1,951 1,844 550 Consumer 20 20 20 — — — Total $ 115,187 $ 90,844 $ 6,287 $ 109,305 $ 80,664 $ 4,191 Management’s general practice is to proactively charge down loans individually evaluated for impairment to the fair value of the underlying collateral. At June 30, 2016 and December 31, 2015 , there were $20.2 million and $24.2 million , respectively, of partial charge-offs on loans individually evaluated for impairment with no related allowance recorded and $4.2 million and $4.5 million , respectively, of partial charge-offs on loans individually evaluated for impairment that also had a specific reserve allocated. The allowance for loan losses included specific reserves of $6.3 million and $4.2 million related to loans individually evaluated for impairment at June 30, 2016 and December 31, 2015 , respectively. These loans with specific reserves had a recorded investment of $18.5 million and $19.9 million as of June 30, 2016 and December 31, 2015 , respectively. Interest income on loans individually evaluated for impairment is recognized on a cash basis only when Park expects to receive the entire recorded investment of the loan. The following table presents the average recorded investment and interest income recognized subsequent to impairment on loans individually evaluated for impairment as of and for the three months and six months ended June 30, 2016 and June 30, 2015 : Three Months Ended Three Months Ended (In thousands) Recorded Investment as of June 30, 2016 Average Recorded Investment Interest Income Recognized Recorded Investment as of June 30, 2015 Average Recorded Investment Interest Income Recognized Commercial, financial and agricultural $ 29,779 $ 28,600 $ 308 $ 20,429 $ 18,220 $ 140 Commercial real estate 29,889 22,177 185 17,647 16,850 123 Construction real estate: SEPH commercial land and development 1,700 1,957 — 2,047 2,068 — Remaining commercial 4,386 4,438 15 6,032 5,611 6 Residential real estate: Commercial 25,070 24,648 340 24,441 24,443 273 Consumer 20 5 — — — — Total $ 90,844 $ 81,825 $ 848 $ 70,596 $ 67,192 $ 542 Six Months Ended Six Months Ended (In thousands) Recorded investment as of June 30, 2016 Average recorded investment Interest income recognized Recorded investment as of June 30, 2015 Average recorded investment Interest income recognized Commercial, financial and agricultural $ 29,779 $ 29,319 $ 546 $ 20,429 $ 18,830 $ 271 Commercial real estate 29,889 19,863 365 17,647 18,058 286 Construction real estate: SEPH commercial land and development 1,700 1,994 — 2,047 2,072 8 Remaining commercial 4,386 4,570 28 6,032 5,644 11 Residential real estate: Commercial 25,070 24,795 2,305 24,441 24,864 528 Consumer 20 3 — — — — Total $ 90,844 $ 80,544 $ 3,244 $ 70,596 $ 69,468 $ 1,104 The following tables present the aging of the recorded investment in past due loans as of June 30, 2016 and December 31, 2015 by class of loan. June 30, 2016 (In thousands) Accruing Loans Past Due 30-89 Days Past Due Nonaccrual Loans and Loans Past Due 90 Days or More and Accruing (1) Total Past Due Total Current (2) Total Recorded Investment Commercial, financial and agricultural $ 311 $ 8,178 $ 8,489 $ 959,086 $ 967,575 Commercial real estate 359 2,863 3,222 1,131,467 1,134,689 Construction real estate: SEPH commercial land and development — 1,700 1,700 — 1,700 Remaining commercial — 110 110 127,297 127,407 Mortgage 134 — 134 38,196 38,330 Installment 216 16 232 5,544 5,776 Residential real estate: Commercial 70 10,696 10,766 399,526 410,292 Mortgage 9,061 11,121 20,182 1,179,223 1,199,405 HELOC 548 902 1,450 212,731 214,181 Installment 161 548 709 19,129 19,838 Consumer 9,766 1,411 11,177 1,007,611 1,018,788 Leases — — — 3,679 3,679 Total loans $ 20,626 $ 37,545 $ 58,171 $ 5,083,489 $ 5,141,660 (1) Includes $2.4 million of loans past due 90 days or more and accruing. The remaining are past due nonaccrual loans. (2) Includes $75.2 million of nonaccrual loans which are current in regards to contractual principal and interest payments. December 31, 2015 (in thousands) Accruing Loans Past Due 30-89 Days Past Due Total Past Due Total Current (2) Total Recorded Investment Commercial, financial and agricultural $ 670 $ 7,536 $ 8,206 $ 950,958 $ 959,164 Commercial real estate 142 530 672 1,116,940 1,117,612 Construction real estate: SEPH commercial land and development — 2,044 2,044 — 2,044 Remaining commercial 165 84 249 128,118 128,367 Mortgage 63 7 70 36,727 36,797 Installment 200 46 246 6,308 6,554 Residential real estate: Commercial 325 19,521 19,846 391,739 411,585 Mortgage 10,569 8,735 19,304 1,192,984 1,212,288 HELOC 487 186 673 211,511 212,184 Installment 426 318 744 21,972 22,716 Consumer 11,458 3,376 14,834 955,309 970,143 Leases — — — 2,870 2,870 Total loans $ 24,505 $ 42,383 $ 66,888 $ 5,015,436 $ 5,082,324 (1) Includes $2.0 million of loans past due 90 days or more and accruing. The remaining are past due nonaccrual loans. (2) Includes $55.5 million of nonaccrual loans which are current in regards to contractual principal and interest payments. Credit Quality Indicators Management utilizes past due information as a credit quality indicator across the loan portfolio. Past due information as of June 30, 2016 and December 31, 2015 is included in the tables above. The past due information is the primary credit quality indicator within the following classes of loans: (1) mortgage loans and installment loans in the construction real estate segment; (2) mortgage loans, HELOC and installment loans in the residential real estate segment; and (3) consumer loans. The primary credit indicator for commercial loans is based on an internal grading system that grades commercial loans on a scale from 1 to 8. Credit grades are continuously monitored by the responsible loan officer and adjustments are made when appropriate. A grade of 1 indicates little or no credit risk and a grade of 8 is considered a loss. Commercial loans that are pass-rated (graded an 1 through a 4) are considered to be of acceptable credit risk. Commercial loans graded a 5 (special mention) are considered to be watch list credits and a higher loan loss reserve percentage is allocated to these loans. Loans classified as special mention have potential weaknesses that require management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of Park’s credit position at some future date. Commercial loans graded 6 (substandard), also considered to be watch list credits, are considered to represent higher credit risk and, as a result, a higher loan loss reserve percentage is allocated to these loans. Loans classified as substandard are inadequately protected by the current sound worth and paying capacity of the obligor or the value of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that Park will sustain some loss if the deficiencies are not corrected. Commercial loans that are graded a 7 (doubtful) are shown as nonaccrual and Park generally charges these loans down to their fair value by taking a partial charge-off or recording a specific reserve. 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. Certain 6-rated loans and all 7-rated loans are placed on nonaccrual status and included within the impaired category. A loan is deemed impaired when management determines the borrower's ability to perform in accordance with the contractual loan agreement is in doubt. Any commercial loan graded an 8 (loss) is completely charged off. The tables below present the recorded investment by loan grade at June 30, 2016 and December 31, 2015 for all commercial loans: June 30, 2016 (In thousands) 5 Rated 6 Rated Nonaccrual and Accruing Troubled Debt Restructurings Pass-Rated Recorded Investment Commercial, financial and agricultural * $ 3,471 $ 105 $ 29,823 $ 934,176 $ 967,575 Commercial real estate * 4,471 447 29,889 1,099,882 1,134,689 Construction real estate: SEPH commercial land and development — — 1,700 — 1,700 Remaining commercial 706 120 4,386 122,195 127,407 Residential real estate: Commercial 1,329 372 25,070 383,521 410,292 Leases — — — 3,679 3,679 Total commercial loans $ 9,977 $ 1,044 $ 90,868 $ 2,543,453 $ 2,645,342 * Included within commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class. December 31, 2015 (In thousands) 5 Rated 6 Rated Nonaccrual and Accruing Troubled Debt Restructurings Pass-Rated Recorded Investment Commercial, financial and agricultural * $ 4,392 $ 347 $ 30,623 $ 923,802 $ 959,164 Commercial real estate * 14,880 3,417 18,025 1,081,290 1,117,612 Construction real estate: SEPH commercial land and development — — 2,044 — 2,044 Remaining commercial 2,151 122 4,676 121,418 128,367 Residential real estate: Commercial 3,280 386 25,324 382,595 411,585 Leases — — — 2,870 2,870 Total Commercial Loans $ 24,703 $ 4,272 $ 80,692 $ 2,511,975 $ 2,621,642 * Included within commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class. Troubled Debt Restructurings ("TDRs") Management classifies loans as TDRs when a borrower is experiencing financial difficulties and Park has granted a concession to the borrower as part of a modification or in the loan renewal process. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of the borrower's debt in the foreseeable future without the modification. This evaluation is performed in accordance with the Company’s internal underwriting policy. Management’s policy is to modify loans by extending the term or by granting a temporary or permanent contractual interest rate below the market rate, not by forgiving debt. A court's discharge of a borrower's debt in a Chapter 7 bankruptcy is considered a concession when the borrower does not reaffirm the discharged debt. Certain loans which were modified during the three -month and six -month periods ended June 30, 2016 and June 30, 2015 did not meet the definition of a TDR as the modification was a delay in a payment that was considered to be insignificant. Management considers a forbearance period of up to three months or a delay in payment of up to 30 days to be insignificant. TDRs may be classified as accruing if the borrower has been current for a period of at least six months with respect to loan payments and management expects that the borrower will be able to continue to make payments in accordance with the terms of the restructured note. Management reviews all accruing TDRs quarterly to ensure payments continue to be made in accordance with the modified terms. Management reviews renewals/modifications of loans previously identified as TDRs to consider if it is appropriate to remove the TDR classification. If the borrower is no longer experiencing financial difficulty and the renewal/modification does not contain a concessionary interest rate or other concessionary terms, management considers the potential removal of the TDR classification. If deemed appropriate, the TDR classification is removed as the borrower has complied with the terms of the loan at the date of the renewal/modification and there was a reasonable expectation that the borrower would continue to comply with the terms of the loan subsequent to the date of the renewal/modification. The majority of these TDRs were originally considered restructurings in a prior year as a result of a renewal/modification with an interest rate that was not commensurate with the risk of the underlying loan at the time of the renewal/modification. During the three -month and six -month periods ended June 30, 2016 , Park removed the TDR classification on $917,000 and $1.7 million , respectively, of loans that met the requirements discussed above. The TDR classification was not removed on any loans during the three -month and six -month periods ended June 30, 2015 . At June 30, 2016 and December 31, 2015 , there were $49.6 million and $41.1 million , respectively, of TDRs included in the nonaccrual loan totals. At June 30, 2016 and December 31, 2015 , $42.0 million and $19.1 million of these nonaccrual TDRs were performing in accordance with the terms of the restructured note. As of June 30, 2016 and December 31, 2015 , there were $17.8 million and $25.1 million , respectively, of TDRs included in accruing loan totals. Management will continue to review the restructured loans and may determine it appropriate to move certain of the loans back to accrual status in the future. At June 30, 2016 and December 31, 2015 , Park had commitments to lend $2.5 million and $2.3 million , respectively, of additional funds to borrowers whose outstanding loan terms had been modified in a TDR. The specific reserve related to TDRs at June 30, 2016 and December 31, 2015 was $4.0 million and $2.3 million , respectively. Modifications made in 2015 and 2016 were largely the result of renewals and extending the maturity date of the loan at terms consistent with the original note. These modifications were deemed to be TDRs primarily due to Park’s conclusion that the borrower would likely not have qualified for similar terms through another lender. Many of the modifications deemed to be TDRs were previously identified as impaired loans, and thus were also previously evaluated for impairment under Accounting Standards Codification (ASC) 310. Additional specific reserves of $950,000 and $975,000 were recorded during the three -month and six -month periods ended June 30, 2016 , respectively, as a result of TDRs identified in 2016. Additional specific reserves of $104,000 and $961,000 were recorded during the three -month and six -month periods ended June 30, 2015 , respectively, as a result of TDRs identified in 2015 . The terms of certain other loans were modified during the six -month periods ended June 30, 2016 and June 30, 2015 that did not meet the definition of a TDR. Modified substandard commercial loans which did not meet the definition of a TDR had a total recorded investment as of June 30, 2016 and June 30, 2015 of $33,000 and $112,000 , respectively. The renewal/modification of these loans: (1) involved a renewal/modification of the terms of a loan to a borrower who was not experiencing financial difficulties, (2) resulted in a delay in a payment that was considered to be insignificant, or (3) resulted in Park obtaining additional collateral or guarantees that improved the likelihood of the ultimate collection of the loan such that the modification was deemed to be at market terms. Modified consumer loans which did not meet the definition of a TDR had a total recorded investment of $4.4 million and $10.4 million , as of June 30, 2016 and June 30, 2015 , respectively. Many of these loans were to borrowers who were not experiencing financial difficulties but who were looking to reduce their cost of funds. The following tables detail the number of contracts modified as TDRs during the three -month and six -month periods ended June 30, 2016 and June 30, 2015 , as well as the recorded investment of these contracts at June 30, 2016 and June 30, 2015 . The recorded investment pre- and post-modification is generally the same due to the fact that Park does not typically provide for forgiveness of principal. Three Months Ended (In thousands) Number of Contracts Accruing Nonaccrual Total Recorded Investment Commercial, financial and agricultural 10 $ 51 $ 3,248 $ 3,299 Commercial real estate 4 3,326 581 3,907 Construction real estate: SEPH commercial land and development — — — — Remaining commercial 1 — 196 196 Mortgage — — — — Installment 1 — 10 10 Residential real estate: Commercial 1 — 132 132 Mortgage 4 — 441 441 HELOC 2 17 38 55 Installment 2 39 3 42 Consumer 85 122 623 745 Total loans 110 $ 3,555 $ 5,272 $ 8,827 Three Months Ended (In thousands) Number of Contracts Accruing Nonaccrual Total Recorded Investment Commercial, financial and agricultural 12 $ 896 $ 893 $ 1,789 Commercial real estate — — — — Construction real estate: SEPH commercial land and development — — — — Remaining commercial — — — — Mortgage — — — — Installment 1 — 20 20 Residential real estate: Commercial 6 — 832 832 Mortgage 8 39 502 541 HELOC 6 37 37 74 Installment 3 — 57 57 Consumer 90 40 626 666 Total loans 126 $ 1,012 $ 2,967 $ 3,979 Of those loans which were modified and determined to be a TDR during the three -month period ended June 30, 2016 , $1.9 million were on nonaccrual status as of December 31, 2015 . Of those loans which were modified and determined to be a TDR during the three -month period ended June 30, 2015 , $301,000 were on nonaccrual status as of December 31, 2014 . Six Months Ended (In thousands) Number of Contracts Accruing Nonaccrual Total Recorded Investment Commercial, financial and agricultural 17 $ 51 $ 3,945 $ 3,996 Commercial real estate 4 3,327 581 3,908 Construction real estate: SEPH commercial land and development — — — — Remaining commercial 1 — 196 196 Mortgage — — — — Installment 1 — 10 10 Residential real estate: Commercial 3 — 695 695 Mortgage 9 98 654 752 HELOC 8 80 157 237 Installment 2 39 3 42 Consumer 149 134 824 958 Total loans 194 $ 3,729 $ 7,065 $ 10,794 Six Months Ended (In thousands) Number of Contracts Accruing Nonaccrual Total Recorded Investment Commercial, financial and agricultural 25 $ 1,107 $ 1,399 $ 2,506 Commercial real estate 6 — 1,291 1,291 Construction real estate: SEPH commercial land and development — — — — Remaining commercial — — — — Mortgage 1 — 20 20 Installment 1 — 21 21 Residential real estate: Commercial 9 — 1,266 1,266 Mortgage 15 365 704 1,069 HELOC 16 228 114 342 Installment 3 — 57 57 Consumer 156 53 791 844 Total loans 232 $ 1,753 $ 5,663 $ 7,416 Of those loans which were modified and determined to be a TDR during the six -month period ended June 30, 2016 , $2.8 million were on nonaccrual status as of December 31, 2015 . Of those loans which were modified and determined to be a TDR during the six -month period ended June 30, 2015 , $1.3 million were on nonaccrual status as of December 31, 2014 . The following tables present the recorded investment in financing receivables which were modified as TDRs within the previous 12 months and for which there was a payment default during the three-month and six -month periods ended June 30, 2016 and June 30, 2015 , respectively. For these tables, a loan is considered to be in default when it becomes 30 days contractually past due under the modified terms. The additional allowance for loan loss resulting from the defaults on TDR loans was immaterial. Three Months Ended Three Months Ended (In thousands) Number of Contracts Recorded Investment Number of Contracts Recorded Investment Commercial, financial and agricultural — $ — 5 $ 56 Commercial real estate 1 582 2 250 Construction real estate: SEPH commercial land and development — — — — Remaining commercial — — — — Mortgage — — — — Installment — — 1 20 Residential real estate: Commercial 2 563 1 102 Mortgage 3 288 13 793 HELOC — — 1 5 Installment 1 3 3 60 Consumer 39 311 60 441 Leases — — — — Total loans 46 $ 1,747 86 $ 1,727 Of the $1.7 million in modified TDRs which defaulted during the three months ended June 30, 2016 , $58,000 were accruing loans and $1.7 million were nonaccrual loans. Of the $1.7 million in modified TDRs which defaulted during the three months ended June 30, 2015 , there were $118,000 accruing loans and $1.6 million were nonaccrual loans. Six Months Ended Six Months Ended (In thousands) Number of Contracts Recorded Investment Number of Contracts Recorded Investment Commercial, financial and agricultural — $ — 5 $ 56 Commercial real estate 1 582 2 250 Construction real estate: SEPH commercial land and development — — — — Remaining commercial — — — — Mortgage — — — — Installment — — 1 20 Residential real estate: Commercial 2 563 1 102 Mortgage 3 288 14 796 HELOC — — 1 5 Installment 1 3 3 60 Consumer 42 339 64 464 Leases — — — — Total loans 49 $ 1,775 91 $ 1,753 Of the $1.8 million in modified TDRs which defaulted during the six months ended June 30, 2016 , $58,000 were accruing loans and $1.7 million were nonaccrual loans. Of the $1.8 million in modified TDRs which defaulted during the six months ended June 30, 2015 , $118,000 were accruing loans and $1.6 million were nonaccrual loans. |