Loans | Loans The composition of the loan portfolio, by class of loan, as of September 30, 2016 and December 31, 2015 was as follows: September 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 * $ 958,029 $ 3,786 $ 961,815 $ 955,727 $ 3,437 $ 959,164 Commercial real estate * 1,141,002 4,268 1,145,270 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 136,883 316 137,199 128,046 321 128,367 Mortgage 41,848 88 41,936 36,722 75 36,797 Installment 5,544 18 5,562 6,533 21 6,554 Residential real estate: Commercial 408,372 925 409,297 410,571 1,014 411,585 Mortgage 1,189,232 1,382 1,190,614 1,210,819 1,469 1,212,288 HELOC 212,968 788 213,756 211,415 769 212,184 Installment 19,481 65 19,546 22,638 78 22,716 Consumer 1,068,343 2,884 1,071,227 967,111 3,032 970,143 Leases 3,602 55 3,657 2,856 14 2,870 Total loans $ 5,187,004 $ 14,575 $ 5,201,579 $ 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 $11.0 million at September 30, 2016 and $10.4 million at December 31, 2015 , which represented a net deferred income position in both periods. Overdrawn deposit accounts of $2.8 million and $1.7 million have been reclassified to loans at September 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 September 30, 2016 and December 31, 2015 : September 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 $ 22,951 $ 953 $ — $ 23,904 Commercial real estate 21,760 4,305 — 26,065 Construction real estate: SEPH commercial land and development 1,700 — — 1,700 Remaining commercial 2,257 420 — 2,677 Mortgage — 105 — 105 Installment 46 96 — 142 Residential real estate: Commercial 23,700 — — 23,700 Mortgage 19,768 9,570 750 30,088 HELOC 2,111 629 51 2,791 Installment 589 609 25 1,223 Consumer 2,950 716 897 4,563 Total loans $ 97,832 $ 17,403 $ 1,723 $ 116,958 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 September 30, 2016 and December 31, 2015 . September 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 $ 23,904 $ 23,856 $ 48 $ 30,623 $ 30,595 $ 28 Commercial real estate 26,065 26,065 — 18,025 18,025 — Construction real estate: SEPH commercial land and development 1,700 1,700 — 2,044 2,044 — Remaining commercial 2,677 2,677 — 4,676 4,676 — Mortgage 105 — 105 117 — 117 Installment 142 — 142 178 — 178 Residential real estate: Commercial 23,700 23,700 — 25,324 25,324 — Mortgage 29,338 — 29,338 30,521 — 30,521 HELOC 2,740 — 2,740 2,622 — 2,622 Installment 1,198 — 1,198 2,292 — 2,292 Consumer 3,666 — 3,666 4,553 — 4,553 Total loans $ 115,235 $ 77,998 $ 37,237 $ 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 September 30, 2016 and December 31, 2015 . September 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 $ 27,346 $ 13,225 $ — $ 32,583 $ 18,763 $ — Commercial real estate 23,558 23,294 — 15,138 14,916 — Construction real estate: SEPH commercial land and development 3,268 1,700 — 10,834 2,044 — Remaining commercial 1,882 1,834 — 2,506 1,531 — Residential real estate: Commercial 22,671 21,975 — 23,798 23,480 — With an allowance recorded: Commercial, financial and agricultural 14,777 10,631 3,191 16,155 11,832 1,904 Commercial real estate 2,771 2,771 525 3,195 3,109 381 Construction real estate: Remaining commercial 2,112 843 61 3,145 3,145 1,356 Residential real estate: Commercial 1,803 1,725 455 1,951 1,844 550 Consumer — — — — — — Total $ 100,188 $ 77,998 $ 4,232 $ 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 September 30, 2016 and December 31, 2015 , there were $16.7 million and $24.2 million , respectively, of partial charge-offs on loans individually evaluated for impairment with no related allowance recorded and $5.5 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 $4.2 million related to loans individually evaluated for impairment at each of September 30, 2016 and December 31, 2015 . These loans with specific reserves had a recorded investment of $16.0 million and $19.9 million as of September 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 nine months ended September 30, 2016 and September 30, 2015 : Three Months Ended Three Months Ended (In thousands) Recorded Investment as of September 30, 2016 Average Recorded Investment Interest Income Recognized Recorded Investment as of September 30, 2015 Average Recorded Investment Interest Income Recognized Commercial, financial and agricultural $ 23,856 $ 26,679 $ 194 $ 19,154 $ 19,793 $ 35 Commercial real estate 26,065 27,982 243 17,662 17,453 132 Construction real estate: SEPH commercial land and development 1,700 1,700 — 2,045 2,068 — Remaining commercial 2,677 3,943 16 5,993 6,059 2 Residential real estate: Commercial 23,700 24,422 314 24,370 24,560 240 Consumer — 10 — — — — Total $ 77,998 $ 84,736 $ 767 $ 69,224 $ 69,933 $ 409 Nine Months Ended Nine Months Ended (In thousands) Recorded investment as of September 30, 2016 Average recorded investment Interest income recognized Recorded investment as of September 30, 2015 Average recorded investment Interest income recognized Commercial, financial and agricultural $ 23,856 $ 28,217 $ 740 $ 19,154 $ 19,056 $ 306 Commercial real estate 26,065 22,108 608 17,662 17,857 418 Construction real estate: SEPH commercial land and development 1,700 1,906 — 2,045 2,073 8 Remaining commercial 2,677 4,338 44 5,993 5,771 13 Residential real estate: Commercial 23,700 24,618 2,619 24,370 24,784 768 Consumer — 4 — — — — Total $ 77,998 $ 81,191 $ 4,011 $ 69,224 $ 69,541 $ 1,513 The following tables present the aging of the recorded investment in past due loans as of September 30, 2016 and December 31, 2015 by class of loan. September 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 $ 1,368 $ 4,071 $ 5,439 $ 956,376 $ 961,815 Commercial real estate 448 2,724 3,172 1,142,098 1,145,270 Construction real estate: SEPH commercial land and development — 1,700 1,700 — 1,700 Remaining commercial — 79 79 137,120 137,199 Mortgage 45 — 45 41,891 41,936 Installment 93 — 93 5,469 5,562 Residential real estate: Commercial 120 3,878 3,998 405,299 409,297 Mortgage 8,753 9,637 18,390 1,172,224 1,190,614 HELOC 277 1,190 1,467 212,289 213,756 Installment 293 882 1,175 18,371 19,546 Consumer 10,046 1,955 12,001 1,059,226 1,071,227 Leases — — — 3,657 3,657 Total loans $ 21,443 $ 26,116 $ 47,559 $ 5,154,020 $ 5,201,579 (1) Includes $1.7 million of loans past due 90 days or more and accruing. The remaining are past due nonaccrual loans. (2) Includes $73.4 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 September 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 September 30, 2016 and December 31, 2015 for all commercial loans: September 30, 2016 (In thousands) 5 Rated 6 Rated Nonaccrual and Accruing Troubled Debt Restructurings Pass-Rated Recorded Investment Commercial, financial and agricultural * $ 5,339 $ 25 $ 23,904 $ 932,547 $ 961,815 Commercial real estate * 6,917 434 26,065 1,111,854 1,145,270 Construction real estate: SEPH commercial land and development — — 1,700 — 1,700 Remaining commercial 504 119 2,677 133,899 137,199 Residential real estate: Commercial 989 177 23,700 384,431 409,297 Leases — — — 3,657 3,657 Total commercial loans $ 13,749 $ 755 $ 78,046 $ 2,566,388 $ 2,658,938 * 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 nine -month periods ended September 30, 2016 and September 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 nine -month periods ended September 30, 2016 , Park removed the TDR classification on $335,000 and $2.0 million , respectively, of loans that met the requirements discussed above. The TDR classification was not removed on any loans during the three -month and nine -month periods ended September 30, 2015 . At September 30, 2016 and December 31, 2015 , there were $51.2 million and $41.1 million , respectively, of TDRs included in the nonaccrual loan totals. At September 30, 2016 and December 31, 2015 , $42.7 million and $19.1 million of these nonaccrual TDRs were performing in accordance with the terms of the restructured note. As of September 30, 2016 and December 31, 2015 , there were $17.4 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 September 30, 2016 and December 31, 2015 , Park had commitments to lend $1.2 million and $2.3 million , respectively, of additional funds to borrowers whose outstanding loan terms had been modified in a TDR. There were $1.9 million and $2.3 million of specific reserves related to TDRs at September 30, 2016 and December 31, 2015 , 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. There were no additional specific reserves recorded during the three -month period ended September 30, 2016 as a result of TDRs identified in 2016. During the nine -month period ended September 30, 2016 , $975,000 of additional specific reserves were recorded as a result of TDRs identified in 2016. Additional specific reserves of $212,000 and $1.2 million were recorded during the three -month and nine -month periods ended September 30, 2015 , respectively, as a result of TDRs identified in 2015 . The terms of certain other loans were modified during the nine -month periods ended September 30, 2016 and September 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 September 30, 2016 and September 30, 2015 of $437,000 and $245,000 , respectively. The renewal/modification of these loans: (1) resulted in a delay in a payment that was considered to be insignificant, or (2) 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 $5.1 million and $12.8 million , as of September 30, 2016 and September 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 nine -month periods ended September 30, 2016 and September 30, 2015 , as well as the recorded investment of these contracts at September 30, 2016 and September 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 12 $ 152 $ 6,451 $ 6,603 Commercial real estate 6 — 1,777 1,777 Construction real estate: SEPH commercial land and development — — — — Remaining commercial 1 — 947 947 Mortgage — — — — Installment — — — — Residential real estate: Commercial 4 — 225 225 Mortgage 14 — 1,173 1,173 HELOC 2 — 91 91 Installment 2 33 4 37 Consumer 74 61 1,508 1,569 Total loans 115 $ 246 $ 12,176 $ 12,422 Three Months Ended (In thousands) Number of Contracts Accruing Nonaccrual Total Recorded Investment Commercial, financial and agricultural 8 $ 245 $ 3,818 $ 4,063 Commercial real estate 5 — 1,512 1,512 Construction real estate: SEPH commercial land and development — — — — Remaining commercial 1 196 — 196 Mortgage — — — — Installment — — — — Residential real estate: Commercial 1 200 — 200 Mortgage 9 — 748 748 HELOC 5 16 31 47 Installment 1 — 4 4 Consumer 61 51 412 463 Total loans 91 $ 708 $ 6,525 $ 7,233 Of those loans which were modified and determined to be a TDR during the three -month period ended September 30, 2016 , $7.6 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 September 30, 2015 , $160,000 were on nonaccrual status as of December 31, 2014 . Nine Months Ended (In thousands) Number of Contracts Accruing Nonaccrual Total Recorded Investment Commercial, financial and agricultural 29 $ 102 $ 7,242 $ 7,344 Commercial real estate 10 2,812 2,306 5,118 Construction real estate: SEPH commercial land and development — — — — Remaining commercial 2 — 1,144 1,144 Mortgage — — — — Installment 1 — 9 9 Residential real estate: Commercial 7 — 918 918 Mortgage 23 96 1,713 1,809 HELOC 10 17 184 201 Installment 4 72 7 79 Consumer 223 115 2,042 2,157 Total loans 309 $ 3,214 $ 15,565 $ 18,779 Nine Months Ended (In thousands) Number of Contracts Accruing Nonaccrual Total Recorded Investment Commercial, financial and agricultural 33 $ 1,014 $ 5,168 $ 6,182 Commercial real estate 11 — 2,525 2,525 Construction real estate: SEPH commercial land and development — — — — Remaining commercial 1 196 — 196 Mortgage 1 — 20 20 Installment — — — — Residential real estate: Commercial 10 200 1,144 1,344 Mortgage 24 325 1,199 1,524 HELOC 21 242 105 347 Installment 4 — 36 36 Consumer 217 71 748 819 Total loans 322 $ 2,048 $ 10,945 $ 12,993 Of those loans which were modified and determined to be a TDR during the nine -month period ended September 30, 2016 , $8.5 million were on nonaccrual status as of December 31, 2015 . Of those loans which were modified and determined to be a TDR during the nine -month period ended September 30, 2015 , $1.0 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 nine -month periods ended September 30, 2016 and September 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 $ 129 7 $ 821 Commercial real estate 4 808 — — Construction real estate: SEPH commercial land and development — — — — Remaining commercial — — — — Mortgage — — — — Installment — — — — Residential real estate: Commercial 3 679 1 603 Mortgage 13 1,687 13 902 HELOC — — — — Installment 2 7 1 28 Consumer 53 559 50 310 Leases — — — — Total loans 80 $ 3,869 72 $ 2,664 Of the $3.9 million in modified TDRs which defaulted during the three months ended September 30, 2016 , $14,000 were accruing loans and $3.9 million were nonaccrual loans. Of the $2.7 million in modified TDRs which defaulted during the three months ended September 30, 2015 , there were $61,000 accruing loans and $2.6 million were nonaccrual loans. Nine Months Ended Nine Months Ended (In thousands) Number of Contracts Recorded Investment Number of Contracts Recorded Investment Commercial, financial and agricultural 5 $ 129 7 $ 821 Commercial real estate 4 808 — — Construction real estate: SEPH commercial land and development — — — — Remaining commercial — — — — Mortgage — — — — Installment — — — — Residential real estate: Commercial 4 709 1 603 Mortgage 13 1,687 13 902 HELOC — — — — Installment 2 7 1 28 Consumer 60 611 55 356 Leases — — — — Total loans 88 $ 3,951 77 $ 2,710 Of the $4.0 million in modified TDRs which defaulted during the nine months ended September 30, 2016 , $14,000 were accruing loans and $3.9 million were nonaccrual loans. Of the $2.7 million in modified TDRs which defaulted during the nine months ended September 30, 2015 , $61,000 were accruing loans and $2.6 million were nonaccrual loans. |