Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 8. Loans Loans receivable consist of the following: September 30, 2018 December 31, 2017 Real Estate: (In Thousands) Secured by 1-4 family residential $ 313,300 $ 274,862 Secured by multi-family residential 270,554 248,092 Secured by commercial real estate 1,092,533 987,129 Construction 274,344 265,476 1,950,731 1,775,559 Other Loans: Commercial 489,393 526,142 Home equity and improvement 129,295 135,457 Consumer finance 32,379 29,109 651,067 690,708 Total loans 2,601,798 2,466,267 Deduct: Undisbursed loan funds (143,286 ) (115,972 ) Net deferred loan origination fees and costs (2,155 ) (1,582 ) Allowance for loan loss (27,639 ) (26,683 ) Totals $ 2,428,718 $ 2,322,030 Loan segments have been identified by evaluating the portfolio based on collateral and credit risk characteristics. The following table discloses allowance for loan loss activity for the quarters ended September 30, 2018 and 2017 by portfolio segment (In Thousands): Quarter Ended September 30, 2018 1-4 Family Residential Real Estate Multi- Family Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,682 $ 2,913 $ 11,253 $ 737 $ 7,455 $ 2,032 $ 249 $ 27,321 Charge-Offs (136 ) 0 (1,048 ) 0 (528 ) (36 ) (25 ) (1,773 ) Recoveries 27 38 182 0 413 47 8 715 Provisions 251 61 1,281 (122 ) (179 ) 28 56 1,376 Ending Allowance $ 2,824 $ 3,012 $ 11,668 $ 615 $ 7,161 $ 2,071 $ 288 $ 27,639 Quarter Ended September 30, 2017 1-4 Family Residential Real Estate Multi- Family Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,641 $ 2,193 $ 10,136 $ 540 $ 7,973 $ 2,199 $ 233 $ 25,915 Charge-Offs (60 ) 0 0 0 (64 ) (92 ) (20 ) (236 ) Recoveries 11 0 103 0 18 59 9 200 Provisions (54 ) 110 232 38 98 19 19 462 Ending Allowance $ 2,538 $ 2,303 $ 10,471 $ 578 $ 8,025 $ 2,185 $ 241 $ 26,341 The following table discloses allowance for loan loss activity for the year-to-date periods ended September 30, 2018 and September 30, 2017 by portfolio segment (In Thousands): Year-to-date Period Ended September 30, 2018 1-4 Family Residential Real Estate Multi- Family Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,532 $ 2,702 $ 10,354 $ 647 $ 7,965 $ 2,255 $ 228 $ 26,683 Charge-Offs (230 ) 0 (1,357 ) 0 (709 ) (194 ) (128 ) (2,618 ) Recoveries 85 40 392 0 2,200 132 21 2,870 Provisions 437 270 2,279 (32 ) (2,295 ) (122 ) 167 704 Ending Allowance $ 2,824 $ 3,012 $ 11,668 $ 615 $ 7,161 $ 2,071 $ 288 $ 27,639 Year-to-date Period Ended September 30, 2017 1-4 Family Residential Real Estate Multi- Family Residential Real Estate Commercial Real Estate Construction Commercial Home Equity and Improvement Consumer Finance Total Beginning Allowance $ 2,627 $ 2,228 $ 10,625 $ 450 $ 7,361 $ 2,386 $ 207 $ 25,884 Charge-Offs (109 ) 0 (400 ) 0 (2,091 ) (246 ) (112 ) (2,958 ) Recoveries 100 32 220 0 227 118 83 780 Provisions (80 ) 43 26 128 2,528 (73 ) 63 2,635 Ending Allowance $ 2,538 $ 2,303 $ 10,471 $ 578 $ 8,025 $ 2,185 $ 241 $ 26,341 The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of September 30, 2018 (In Thousands): 1-4 Family Multi Family Residential Residential Commercial Home Equity Consumer Real Estate Real Estate Real Estate Construction Commercial & Improvement Finance Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ 190 $ 2 $ 97 $ - $ 117 $ 255 $ 1 $ 662 Collectively evaluated for impairment 2,634 3,010 11,571 615 7,044 1,816 287 26,977 Acquired with deteriorated credit quality - - - - - - - - Total ending allowance balance $ 2,824 $ 3,012 $ 11,668 $ 615 $ 7,161 $ 2,071 $ 288 $ 27,639 Loans: Loans individually evaluated for impairment $ 6,972 $ 1,582 $ 26,594 $ - $ 12,950 $ 1,082 $ 31 $ 49,211 Loans collectively evaluated for impairment 305,798 268,989 1,069,197 130,516 478,336 129,100 32,450 2,414,386 Loans acquired with deteriorated credit quality 1,017 297 850 - 177 - - 2,341 Total ending loans balance $ 313,787 $ 270,868 $ 1,096,641 $ 130,516 $ 491,463 $ 130,182 $ 32,481 $ 2,465,938 The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of December 31, 2017 (In Thousands): 1-4 Family Multi Family Residential Residential Commercial Home Equity Consumer Real Estate Real Estate Real Estate Construction Commercial & Improvement Finance Total Allowance for loan losses: Ending allowance balance attributable to loans: Individually evaluated for impairment $ 167 $ 7 $ 118 $ - $ 187 $ 279 $ - $ 758 Collectively evaluated for impairment 2,365 2,695 10,236 647 7,778 1,976 228 25,925 Acquired with deteriorated credit quality - - - - - - - - Total ending allowance balance $ 2,532 $ 2,702 $ 10,354 $ 647 $ 7,965 $ 2,255 $ 228 $ 26,683 Loans: Loans individually evaluated for impairment $ 6,910 $ 2,278 $ 31,821 $ - $ 14,373 $ 1,176 $ 50 $ 56,608 Loans collectively evaluated for impairment 267,377 245,823 956,238 149,174 513,218 135,098 29,125 2,296,053 Loans acquired with deteriorated credit quality 1,069 301 2,121 - 337 - - 3,828 Total ending loans balance $ 275,356 $ 248,402 $ 990,180 $ 149,174 $ 527,928 $ 136,274 $ 29,175 $ 2,356,489 The following table presents the average balance, interest income recognized and cash basis income recognized on impaired loans by class of loans (In Thousands): Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Average Balance Interest Income Recognized Cash Basis Income Recognized Average Balance Interest Income Recognized Cash Basis Income Recognized Residential Owner Occupied $ 4,848 $ 41 $ 41 $ 4,695 $ 113 $ 110 Residential Non Owner Occupied 2,371 31 31 2,424 105 102 Total Residential Real Estate 7,219 72 72 7,119 218 212 Construction - - - - - - Multi-Family 1,582 22 22 1,744 71 70 CRE Owner Occupied 10,058 57 49 10,545 179 156 CRE Non Owner Occupied 2,321 19 18 2,815 76 75 Agriculture Land 14,115 150 96 13,370 400 248 Other CRE 1,223 25 25 1,346 75 67 Total Commercial Real Estate 27,717 251 188 28,076 730 546 Commercial Working Capital 10,181 91 84 8,059 196 180 Commercial Other 3,282 34 31 3,809 88 83 Total Commercial 13,463 125 115 11,868 284 263 Home Equity and Improvement 1,091 9 9 1,195 29 29 Consumer Finance 33 1 1 35 3 3 Total Impaired Loans $ 51,105 $ 480 $ 407 $ 50,037 $ 1,334 $ 1,123 The following table presents the average balance, interest income recognized and cash basis income recognized on impaired loans by class of loans (In Thousands): Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Average Balance Interest Income Recognized Cash Basis Income Recognized Average Balance Interest Income Recognized Cash Basis Income Recognized Residential Owner Occupied $ 4,188 $ 37 $ 37 $ 3,699 $ 99 $ 99 Residential Non Owner Occupied 2,706 33 33 3,136 104 104 Total Residential Real Estate 6,894 70 70 6,835 203 203 Construction - - - - - - Multi-Family 2,084 9 9 2,534 28 28 CRE Owner Occupied 12,127 24 22 9,613 70 70 CRE Non Owner Occupied 3,484 32 31 3,845 105 98 Agriculture Land 13,547 148 44 8,719 335 126 Other CRE 1,590 27 22 1,637 50 42 Total Commercial Real Estate 30,748 231 119 23,814 560 336 Commercial Working Capital 7,033 38 38 5,115 86 90 Commercial Other 5,926 31 27 5,126 82 60 Total Commercial 12,959 69 65 10,241 168 150 Home Equity and Improvement 1,206 11 10 1,228 32 31 Consumer Finance 54 1 1 62 3 4 Total Impaired Loans $ 53,945 $ 391 $ 274 $ 44,714 $ 994 $ 752 The following table presents loans individually evaluated for impairment by class of loans (In Thousands): September 30, 2018 December 31, 2017 Unpaid Principal Balance* Recorded Investment Allowance for Loan Losses Allocated Unpaid Principal Balance* Recorded Investment Allowance for Loan Losses Allocated With no allowance recorded: Residential Owner Occupied $ 751 $ 625 $ - $ 2,507 $ 2,364 $ - Residential Non Owner Occupied 999 1,004 - 1,711 1,708 - Total 1-4 Family Residential Real Estate 1,750 1,629 - 4,218 4,072 - Multi-Family Residential Real Estate 1,530 1,537 - 2,095 2,102 - CRE Owner Occupied 7,086 5,835 - 12,273 11,804 - CRE Non Owner Occupied 1,913 1,748 - 3,085 2,925 - Agriculture Land 13,675 13,883 - 13,029 13,185 - Other CRE 471 479 - 981 768 - Total Commercial Real Estate 23,145 21,945 - 29,368 28,682 - Construction - - - - - - Commercial Working Capital 9,657 9,420 - 5,462 5,422 - Commercial Other 2,736 2,548 - 9,916 7,644 - Total Commercial 12,393 11,968 - 15,378 13,066 - Home Equity and Home Improvement - - - 630 584 - Consumer Finance - - - 42 42 - Total loans with no allowance recorded $ 38,818 $ 37,079 $ - $ 51,731 $ 48,548 $ - With an allowance recorded: Residential Owner Occupied $ 4,169 $ 4,129 $ 165 $ 1,841 $ 1,814 $ 137 Residential Non Owner Occupied 1,210 1,214 25 1,031 1,024 30 Total 1-4 Family Residential Real Estate 5,379 5,343 190 2,872 2,838 167 Multi-Family Residential Real Estate 44 45 2 175 176 7 CRE Owner Occupied 3,656 3,172 40 2,007 1,546 44 CRE Non Owner Occupied 624 485 20 651 593 28 Agriculture Land 281 279 5 293 292 14 Other CRE 1,130 713 32 909 708 32 Total Commercial Real Estate 5,691 4,649 97 3,860 3,139 118 Construction - - - - - - Commercial Working Capital 526 528 62 447 449 77 Commercial Other 456 454 55 854 858 110 Total Commercial 982 982 117 1,301 1,307 187 Home Equity and Home Improvement 1,159 1,082 255 596 592 279 Consumer Finance 31 31 1 8 8 - Total loans with an allowance recorded $ 13,286 $ 12,132 $ 662 $ 8,812 $ 8,060 $ 758 * Presented gross of charge-offs The following table presents the current balance of the aggregate amounts of non-performing assets, comprised of non-performing loans and real estate owned on the dates indicated: September 30, 2018 December 31, 2017 (In Thousands) Non-accrual loans $ 20,929 $ 30,715 Loans over 90 days past due and still accruing - - Total non-performing loans 20,929 30,715 Real estate and other assets held for sale 1,676 1,532 Total non-performing assets $ 22,605 $ 32,247 Troubled debt restructuring, still accruing $ 12,611 $ 13,770 The following table presents the aging of the recorded investment in past due and non- accrual loans as of September 30, 2018, by class of loans (In Thousands): Current 30-59 days 60-89 days 90+ days Total Past Due Total Non- Accrual Residential Owner Occupied $ 192,769 $ 372 $ 1,427 $ 1,756 $ 3,555 $ 3,167 Residential Non Owner Occupied 117,104 163 22 174 359 333 Total 1-4 Family Residential Real Estate 309,873 535 1,449 1,930 3,914 3,500 Multi-Family Residential Real Estate 270,868 - - - - 118 CRE Owner Occupied 413,049 321 2 158 481 5,172 CRE Non Owner Occupied 503,533 - - 140 140 790 Agriculture Land 127,076 39 - 2,988 3,027 5,319 Other Commercial Real Estate 49,335 - - - - 290 Total Commercial Real Estate 1,092,993 360 2 3,286 3,648 11,571 Construction 130,516 - - - - - Commercial Working Capital 213,113 17 - 2,870 2,887 4,359 Commercial Other 274,999 31 - 433 464 772 Total Commercial 488,112 48 - 3,303 3,351 5,131 Home Equity/Home Improvement 128,489 1,348 138 207 1,693 562 Consumer Finance 32,228 186 44 23 253 34 Total Loans $ 2,453,079 $ 2,477 $ 1,633 $ 8,749 $ 12,859 $ 20,916 The following table presents the aging of the recorded investment in past due and non-accrual loans as of December 31, 2017, by class of loans (In Thousands): Current 30-59 days 60-89 days 90+ days Total Past Due Total Non- Accrual Residential Owner Occupied $ 175,139 $ 821 $ 1,033 $ 1,227 $ 3,081 $ 2,510 Residential Non Owner Occupied 96,400 495 8 233 736 520 Total 1-4 Family Residential Real Estate 271,539 1,316 1,041 1,460 3,817 3,030 Multi-Family Residential Real Estate 247,980 422 - - 422 128 CRE Owner Occupied 393,125 195 188 1,268 1,651 10,775 CRE Non Owner Occupied 403,656 1 91 424 516 2,431 Agriculture Land 131,753 412 - 66 478 4,144 Other Commercial Real Estate 58,784 13 - 204 217 734 Total Commercial Real Estate 987,318 621 279 1,962 2,862 18,084 Construction 149,174 - - - - - Commercial Working Capital 233,632 102 1,264 876 2,242 2,369 Commercial Other 291,455 82 - 517 599 6,474 Total Commercial 525,087 184 1,264 1,393 2,841 8,843 Home Equity and Home Improvement 133,144 2,490 434 206 3,130 591 Consumer Finance 28,800 293 80 2 375 27 Total Loans $ 2,343,042 $ 5,326 $ 3,098 $ 5,023 $ 13,447 $ 30,703 Troubled Debt Restructurings As of September 30, 2018, and December 31, 2017, the Company had a recorded investment in troubled debt restructurings (“TDRs”) of $20.3 million and $21.7 million, respectively. The Company allocated $658,000 and $751,000 of specific reserves to those loans at September 30, 2018, and December 31, 2017, respectively, and had committed to lend additional amounts totaling up to $278,000 and $242,000 at September 30, 2018, and December 31, 2017, respectively. The Company offers various types of concessions when modifying a loan, however, forgiveness of principal is rarely granted. Each TDR is uniquely designed to meet the specific needs of the borrower. Commercial and industrial loans modified in a TDR often involve temporary interest-only payments, term extensions and converting revolving credit lines to term loans. Additional collateral or an additional guarantor is often requested when granting a concession. Commercial mortgage loans modified in a TDR often involve temporary interest-only payments, re-amortization of remaining debt in order to lower payments and sometimes reducing the interest rate lower than the current market rate. Residential mortgage loans modified in a TDR are comprised of loans where monthly payments are lowered, either through interest rate reductions or principal only payments for a period of time, to accommodate the borrowers’ financial needs, interest is capitalized into principal, or the term and amortization are extended. Home equity modifications are made infrequently and usually involve providing an interest rate that is lower than the borrower would be able to obtain due to credit issues. All retail loans where the borrower is in bankruptcy are classified as TDRs regardless of whether or not a concession is made. Of the loans modified in a TDR, as of September 30, 2018, $7.7 million were on non-accrual status and partial charge-offs have in some cases been taken against the outstanding balance. Loans modified as a TDR may have the financial effect of increasing the allowance associated with the loan. If the loan is determined to be collateral dependent, the estimated fair value of the collateral, less any selling costs is used to determine if there is a need for a specific allowance or charge-off. If the loan is determined to be cash flow dependent, the allowance is measured based on the present value of expected future cash flows discounted at the loan’s pre-modification effective interest rate. The following tables present loans by class modified as TDRs that occurred during the three and nine month periods ending September 30, 2018, and September 30, 2017: Loans Modified as a TDR for the Three Months Ended September 30, 2018 ($ in thousands) Loans Modified as a TDR for the Nine Months Ended September 30, 2018 ($ in thousands) Troubled Debt Restructurings Number of Loans Recorded Investment (as of period end) Number of Loans Recorded Investment (as of period end) 1-4 Family Owner Occupied 2 $ 149 14 $ 770 1-4 Family Non Owner Occupied 1 29 3 170 Multi Family 0 - 0 - CRE Owner Occupied 4 335 11 1,849 CRE Non Owner Occupied 0 - 1 44 Agriculture Land 0 - 0 - Other CRE 0 - 0 - Commercial Working Capital 0 - 5 2,823 Commercial Other 1 66 1 66 Home Equity and Improvement 5 123 7 123 Consumer Finance 4 10 4 10 Total 17 $ 712 46 $ 5,855 The loans described above decreased the allowance for loan and lease losses (“ALLL”) by $39,000 in the three month period ending September 30, 2018 and decreased the ALLL by $60,000 in the nine month period ending September 30, 2018. Loans Modified as a TDR for the Three Months Ended September 30, 2017 ($ in thousands) Loans Modified as a TDR for the Nine Months Ended September 30, 2017 ($ in thousands) Troubled Debt Restructurings Number of Loans Recorded Investment (as of period end) Number of Loans Recorded Investment (as of period end) 1-4 Family Owner Occupied 10 $ 420 18 $ 923 1-4 Family Non Owner Occupied 0 - 3 104 Multi Family 0 - 0 - CRE Owner Occupied 0 - 1 116 CRE Non Owner Occupied 0 - 0 - Agriculture Land 3 280 5 1,731 Other CRE 0 - 2 165 Commercial Working Capital 2 345 7 2,396 Commercial Other 1 47 5 3,511 Home Equity and Improvement 2 72 4 150 Consumer Finance 1 7 3 10 Total 19 $ 1,171 48 $ 9,106 The loans described above decreased the ALLL by $5,000 in the three month period ending September 30, 2017 and decreased the ALLL by $29,000 in the nine month period ending September 30, 2017. Of the 2018 modifications, four were made a TDR due to terming out lines of credit, 18 were made TDR due to advancing or renewing money to a watch list credit, one loan made a TDR due to a reduction of the interest rate, 13 were made a TDR due to bankruptcy and 10 were made a TDR because the current debt was refinanced due to maturity or for payment relief. The following tables present loans by class modified as TDRs for which there was a payment default within twelve months following the modification during the three and nine month periods ended September 30, 2018, and September 30, 2017: Three Months Ended September 30, 2018 ($ in thousands) Nine Months Ended September 30, 2018 ($ in thousands) Troubled Debt Restructurings That Subsequently Defaulted Number of Loans Recorded Investment (as of period end) Number of Loans Recorded Investment (as of period end) 1-4 Family Owner Occupied 0 $ - 0 $ - 1-4 Family Non Owner Occupied 0 - 0 - CRE Owner Occupied 0 - 0 - CRE Non Owner Occupied 0 - 0 - Agriculture Land 0 - 0 - Other CRE 0 - 0 - Commercial Working Capital or Other 3 $ 2,644 3 2,644 Commercial Other 1 30 2 226 Home Equity and Improvement 1 61 1 61 Consumer Finance 0 - 0 - Total 5 $ 2,735 6 $ 2,931 The TDRs that subsequently defaulted described above had no effect on the ALLL for the three and nine month period ended September 30, 2018. Three Months Ended September 30, 2017 ($ in thousands) Nine Months Ended September 30, 2017 ($ in thousands) Troubled Debt Restructurings That Subsequently Defaulted Number of Loans Recorded Investment (as of period end) Number of Loans Recorded Investment (as of period end) 1-4 Family Owner Occupied 0 $ - 0 $ - 1-4 Family Non Owner Occupied 0 - 0 - CRE Owner Occupied 0 - 0 - CRE Non Owner Occupied 0 - 0 - Agriculture Land 0 - 0 - Other CRE 0 - 0 - Commercial Working Capital or Other 0 - 1 225 Commercial Other 0 - 0 - Home Equity and Improvement 0 - 0 - Consumer Finance 0 - 0 - Total 0 $ - 1 $ 225 The TDRs that subsequently defaulted described above had no effect on the ALLL for the three and nine month periods ended September 30, 2017. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed on the probability that the borrower will be in payment default on any of its debt in the foreseeable future without the modification. Credit Quality Indicators Loans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. Loans are analyzed individually by classifying the loans as to credit risk. This analysis includes all non-homogeneous loans, such as commercial and commercial real estate loans and certain homogenous mortgage, home equity and consumer loans. This analysis is performed on a quarterly basis. First Defiance uses the following definitions for risk ratings: Special Mention. Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution's credit position at some future date. Substandard. Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or 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 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. Not Graded. Loans classified as not graded are generally smaller balance residential real estate, home equity and consumer installment loans which are originated primarily by using an automated underwriting system. These loans are monitored based on their delinquency status and are evaluated individually only if they are seriously delinquent. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. As of September 30, 2018, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (In Thousands): Class Pass Special Mention Substandard Doubtful Not Graded Total 1-4 Family Owner Occupied $ 9,157 $ 92 $ 3,469 $ - $ 183,606 $ 196,324 1-4 Family Non Owner Occupied 106,173 971 3,167 - 7,152 117,463 Total 1-4 Family Real Estate 115,330 1,063 6,636 - 190,758 313,787 Multi-Family Residential Real Estate 268,568 - 2,192 - 108 270,868 CRE Owner Occupied 397,700 6,030 9,707 - 94 413,531 CRE Non Owner Occupied 495,282 5,840 2,551 - - 503,673 Agriculture Land 110,548 4,193 15,361 - - 130,102 Other CRE 46,819 151 1,293 - 1,072 49,335 Total Commercial Real Estate 1,050,349 16,214 28,912 - 1,166 1,096,641 Construction 111,374 467 - - 18,675 130,516 Commercial Working Capital 198,315 7,454 10,230 - - 215,999 Commercial Other 263,539 8,309 3,616 - - 275,464 Total Commercial 461,854 15,763 13,846 - - 491,463 Home Equity and Home Improvement - - 605 - 129,577 130,182 Consumer Finance - - 155 - 32,326 32,481 Total Loans $ 2,007,475 $ 33,507 $ 52,346 $ - $ 372,610 $ 2,465,938 As of December 31, 2017, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (In Thousands): Class Pass Special Mention Substandard Doubtful Not Graded Total Residential Owner Occupied $ 7,534 $ 99 $ 2,367 $ - $ 168,220 $ 178,220 Residential Non Owner Occupied 85,802 935 3,835 - 6,564 97,136 Total 1-4 Family Real Estate 93,336 1,034 6,202 - 174,784 275,356 Multi-Family Residential Real Estate 242,969 2,503 2,819 - 111 248,402 CRE Owner Occupied 370,613 10,432 13,575 - 156 394,776 CRE Non Owner Occupied 395,264 3,464 5,444 - - 404,172 Agriculture Land 114,776 2,639 14,816 - - 132,231 Other CRE 56,133 165 1,788 - 915 59,001 Total Commercial Real Estate 936,786 16,700 35,623 - 1,071 990,180 Construction 125,519 1,254 - - 22,401 149,174 Commercial Working Capital 222,526 7,605 5,743 - - 235,874 Commercial Other 280,013 3,443 8,598 - - 292,054 Total Commercial 502,539 11,048 14,341 - - 527,928 Home Equity and Home Improvement - - 600 - 135,674 136,274 Consumer Finance - - 82 - 29,093 29,175 Total Loans $ 1,901,149 $ 32,539 $ 59,667 $ - $ 363,134 $ 2,356,489 The Company has purchased loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The outstanding balance of those loans is as follows (In Thousands): September 30, 2018 December 31, 2017 1-4 Family Residential Real Estate $ 1,053 $ 1,154 Multi-Family Residential Real Estate 303 309 Commercial Real Estate Loans 910 2,921 Commercial 227 407 Consumer - 2 Total Outstanding Balance $ 2,493 $ 4,793 Recorded Investment, net of allowance of $0 $ 2,341 $ 3,828 Accretable yield, or income expected to be collected, is as follows: 2018 2017 Balance at January 1 $ 804 $ - New Loans Purchased - 1,018 Accretion of Income (115 ) (163 ) Reclassification from Non-accretable - - Charge-off of Accretable Yield (197 ) (8 ) Balance at September 30 $ 492 $ 847 For those purchased loans disclosed above, the Company did not increase the allowance for loan losses during the three or nine months ended September 30, 2018 or 2017. No allowances for loan losses were reversed during the same period. Contractually required payments receivable of loans purchased with evidence of credit deterioration during the period ended September 30, 2017, using information as of the date of acquisition are included in the table below. There were no such loans purchased during the period ended September 30, 2018. (In Thousands) 1-4 Family Residential Real Estate $ 1,720 Commercial Real Estate 4,724 Commercial 785 Consumer 4 Total $ 7,233 Cash Flows Expected to be Collected at Acquisition $ 5,721 Fair Value of Acquired Loans at Acquisition $ 4,703 Foreclosure Proceedings Consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure totaled $642,000 as of September 30, 2018 and $626,000 as of December 31, 2017. |