BRYN MAWR BANK CORP - 10-K filing on 2017-03-10

Note 5 - Loans and Leases (Tables)

12 Months Ended

Dec. 31, 2016

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

		December 31 , 201 6				December 31, 2015
Loans held for sale		$	9,621			$	8,987
Real estate loans:
Commercial mortgage		$	1,110,898			$	964,259
Home equity lines and loans			207,999				209,473
Residential mortgage			413,540				406,404
Construction			141,964				90,421
Total real estate loans			1,874,401				1,670,557
Commercial and industrial			579,791				524,515
Consumer			25,341				22,129
Leases			55,892				51,787
Total portfolio loans and leases			2,535,425				2,268,988
Total loans and leases		$	2,545,046			$	2,277,975
Loans with fixed rates		$	1,130,172			$	1,103,622
Loans with adjustable or floating rates			1,414,874				1,174,353
Total loans and leases		$	2,545,046			$	2,277,975
Net deferred loan origination fees included in the above loan table		$	(735	)		$	(70	)

		December 31 , 201 6				December 31, 2015
Loans held for sale		$	9,621			$	8,987
Real estate loans:
Commercial mortgage		$	946,879			$	772,571
Home equity lines and loans			178,450				171,189
Residential mortgage			342,268				316,487
Construction			141,964				87,155
Total real estate loans			1,609,561				1,347,402
Commercial and industrial			550,334				462,746
Consumer			25,200				21,934
Leases			55,892				51,787
Total portfolio loans and leases			2,240,987				1,883,869
Total loans and leases		$	2,250,608			$	1,892,856
Loans with fixed rates		$	992,917			$	932,575
Loans with adjustable or floating rates			1,257,691				960,281
Total originated loans and leases		$	2,250,608			$	1,892,856
Net deferred loan origination fees included in the above loan table			(735	)			(70	)

		December 31 , 201 6				December 31, 201 5
Real estate loans:
Commercial mortgage		$	164,019			$	191,688
Home equity lines and loans			29,549				38,284
Residential mortgage			71,272				89,917
Construction			—				3,266
Total real estate loans			264,840				323,155
Commercial and industrial			29,457				61,769
Consumer			141				195
Total portfolio loans and leases			294,438				385,119
Total loans and leases		$	294,438			$	385,119
Loans with fixed rates		$	137,255			$	171,047
Loans with adjustable or floating rates			157,183				214,072
Total acquired loans and leases		$	294,438			$	385,119

Schedule of Components of Leveraged Lease Investments [Table Text Block]

(dollars in thousands)		December 31 , 201 6				December 31, 201 5
Minimum lease payments receivable		$	62,379			$	58,422
Unearned lease income			(8,608	)			(8,919	)
Initial direct costs and deferred fees			2,121				2,284
Total		$	55,892			$	51,787

Schedule of Financing Receivables, Non Accrual Status [Table Text Block]

(dollars in thousands)		December 31, 2016				December 31, 201 5
Non-accrual loans and leases :
Commercial mortgage		$	320			$	829
Home equity lines and loans			2,289				2,027
Residential mortgage			2,658				3,212
Construction			—				34
Commercial and industrial			2,957				4,133
Consumer			2				—
Leases			137				9
Total		$	8,363			$	10,244

(dollars in thousands)		December 31 , 201 6				December 31, 201 5
Non-accrual originated loans and leases :
Commercial mortgage		$	265			$	279
Home equity lines and loans			2,169				1,788
Residential mortgage			1,654				1,964
Construction			—				34
Commercial and industrial			941				3,044
Consumer			2				—
Leases			137				9
Total		$	5,168			$	7,118

(dollars in thousands)		December 31 , 201 6				December 31, 201 5
Non-accrual acquired loans and leases :
Commercial mortgage		$	55			$	550
Home equity lines and loans			120				239
Residential mortgage			1,004				1,248
Commercial and industrial			2,016				1,089
Total		$	3,195			$	3,126

Schedule of Information Related to Purchased Credit Impaired Loans [Table Text Block]

(dollars in thousands)		December 31 , 201 6				December 31, 201 5
Outstanding principal balance		$	18,091			$	24,879
Carrying amount (1)		$	12,432			$	16,846

Schedule of Changes in Accretable Discount Related to Purchased Credit Impaired Loans [Table Text Block]

(dollars in thousands)		Accretable Discount
Balance, December 31, 2015		$	6,115
Accretion			(1,858	)
Reclassifications from nonaccretable difference			182
Additions/adjustments			68
Disposals			(1,274	)
Balance, December 31, 2016		$	3,233

Past Due Financing Receivables [Table Text Block]

		Accruing Loans and Leases
(dollars in thousands) As of December 31, 2016		30 – 59 Days Past Due				60 – 89 Days Past Due				Over 89 Days Past Due				Total Past Due				Current *				Total Accruing Loans and Leases				Nonaccrual Loans and Leases				Total Loans and Leases
Commercial mortgage		$	666			$	722			$	—			$	1,388			$	1,109,190			$	1,110,578			$	320			$	1,110,898
Home equity lines and loans			11				—				—				11				205,699				205,710				2,289				207,999
Residential mortgage			823				490				—				1,313				409,569				410,882				2,658				413,540
Construction			—				—				—				—				141,964				141,964				—				141,964
Commercial and industrial			36				—				—				36				576,798				576,834				2,957				579,791
Consumer			10				5				—				15				25,324				25,339				2				25,341
Leases			177				86				—				263				55,492				55,755				137				55,892
		$	1,723			$	1,303			$	—			$	3,026			$	2,524,036			$	2,527,062			$	8,363			$	2,535,425

		Accruing Loans and Leases
(dollars in thousands) As of December 31, 2015		30 – 59 Days Past Due				60 – 89 Days Past Due				Over 89 Days Past Due				Total Past Due				Current *				Total Accruing Loans and Leases				Nonaccrual Loans and Leases				Total Loans and Leases
Commercial mortgage		$	1,126			$	211			$	—			$	1,337			$	962,093			$	963,430			$	829			$	964,259
Home equity lines and loans			1,596				15				—				1,611				205,835				207,446				2,027				209,473
Residential mortgage			1,923				74				—				1,997				401,195				403,192				3,212				406,404
Construction			—				—				—				—				90,387				90,387				34				90,421
Commercial and industrial			99				39				—				138				520,244				520,382				4,133				524,515
Consumer			20				—				—				20				22,109				22,129				—				22,129
Leases			375				123				—				498				51,280				51,778				9				51,787
		$	5,139			$	462			$	—			$	5,601			$	2,253,143			$	2,258,744			$	10,244			$	2,268,988

		Accruing Loans and Leases
(dollars in thousands) As of December 31, 2016		30 – 59 Days Past Due				60 – 89 Days Past Due				Over 89 Days Past Due				Total Past Due				Current *				Total Accruing Loans and Leases				Nonaccrual Loans and Leases				Total Loans and Leases
Commercial mortgage		$	—			$	722			$	—			$	722			$	945,892			$	946,614			$	265			$	946,879
Home equity lines and loans			11				—				—				11				176,270				176,281				2,169				178,450
Residential mortgage			773				64				—				837				339,778				340,615				1,653				342,268
Construction			—				—				—				—				141,964				141,964				—				141,964
Commercial and industrial			—				—				—				—				549,393				549,393				941				550,334
Consumer			10				5				—				15				25,183				25,198				2				25,200
Leases			177				86				—				263				55,492				55,755				137				55,892
		$	971			$	877			$	—			$	1,848			$	2,233,972			$	2,235,820			$	5,167			$	2,240,987

		Accruing Loans and Leases
(dollars in thousands) As of December 31, 2015		30 – 59 Days Past Due				60 – 89 Days Past Due				Over 89 Days Past Due				Total Past Due				Current *				Total Accruing Loans and Leases				Nonaccrual Loans and Leases				Total Loans and Leases
Commercial mortgage		$	1,016			$	155			$	—			$	1,171			$	771,121			$	772,292			$	279			$	772,571
Home equity lines and loans			1,445				—				—				1,445				167,956				169,401				1,788				171,189
Residential mortgage			1,475				9				—				1,484				313,039				314,523				1,964				316,487
Construction			—				—				—				—				87,121				87,121				34				87,155
Commercial and industrial			—				—				—				—				459,702				459,702				3,044				462,746
Consumer			20				—				—				20				21,914				21,934				—				21,934
Leases			375				123				—				498				51,280				51,778				9				51,787
		$	4,331			$	287			$	—			$	4,618			$	1,872,133			$	1,876,751			$	7,118			$	1,883,869

		Accruing Loans and Leases
(dollars in thousands) As of December 31, 2016		30 – 59 Days Past Due				60 – 89 Days Past Due				Over 89 Days Past Due				Total Past Due				Current *				Total Accruing Loans and Leases				Nonaccrual Loans and Leases				Total Loans and Leases
Commercial mortgage		$	666			$	—			$	—			$	666			$	163,298			$	163,964			$	55			$	164,019
Home equity lines and loans			—				—				—				—				29,429				29,429				120				29,549
Residential mortgage			50				426				—				476				69,791				70,267				1,005				71,272
Construction			—				—				—				—				—				—				—				—
Commercial and industrial			36				—				—				36				27,405				27,441				2,016				29,457
Consumer			—				—				—				—				141				141				—				141
		$	752			$	426			$	—			$	1,178			$	290,064			$	291,242			$	3,196			$	294,438

		Accruing Loans and Leases
(dollars in thousands) As of December 31, 201 5		30 – 59 Days Past Due				60 – 89 Days Past Due				Over 89 Days Past Due				Total Past Due				Current *				Total Accruing Loans and Leases				Nonaccrual Loans and Leases				Total Loans and Leases
Commercial mortgage		$	110			$	56			$	—			$	166			$	190,972			$	191,138			$	550			$	191,688
Home equity lines and loans			151				15				—				166				37,879				38,045				239				38,284
Residential mortgage			448				65				—				513				88,156				88,669				1,248				89,917
Construction			—				—				—				—				3,266				3,266				—				3,266
Commercial and industrial			99				39				—				138				60,542				60,680				1,089				61,769
Consumer			—				—				—				—				195				195				—				195
		$	808			$	175			$	—			$	983			$	381,010			$	381,993			$	3,126			$	385,119

Allowance for Credit Losses on Financing Receivables [Table Text Block]

(dollars in thousands)		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				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	)			(592	)			(306	)			—				(1,298	)			(173	)			(808	)			—				(3,287	)
Recoveries			62				68				48				64				93				23				232				—				590
Provision for loan and lease losses			1,076				472				435				845				738				161				617				(18	)			4,326
Balance, December 31, 2016		$	6,227				1,255				1,917				2,233				5,142				153				559				—				17,486

(dollars in thousands)		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				Consumer				Leases				Unallocated				Total
Balance, December 31, 2014		$	3,948			$	1,917			$	1,736			$	1,367			$	4,533			$	238			$	468			$	379			$	14,586
Charge-offs			(50	)			(774	)			(791	)			—				(1,220	)			(177	)			(442	)			—				(3,454	)
Recoveries			27				98				35				4				35				29				101				—				329
Provision for loan and lease losses			1,274				66				760				(47	)			2,261				52				391				(361	)			4,396
Balance December 31, 2015		$	5,199			$	1,307			$	1,740			$	1,324			$	5,609			$	142			$	518			$	18			$	15,857

Schedule of Allowance for Loan Losses by Portfolio Segment [Table Text Block]

(dollars in thousands) As of December 31, 201 6		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				Consumer				Leases				Unallocated				Total
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
As of December 31, 201 5
Allowance on loans and leases:
Individually evaluated for impairment		$	—			$	115			$	54			$	—			$	519			$	5			$	—			$	—			$	693
Collectively evaluated for impairment			5,199				1,192				1,686				1,324				5,090				137				518				18				15,164
Purchased credit-impaired (1)			—				—				—				—				—				—				—				—				—
Total		$	5,199			$	1,307			$	1,740			$	1,324			$	5,609			$	142			$	518			$	18			$	15,857

(dollars in thousands) As of December 31 , 201 6		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				Consumer				Leases				Unallocated				Total
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
As of December 31, 201 5
Allowance on loans and leases:
Individually evaluated for impairment		$	—			$	115			$	54			$	—			$	519			$	5			$	—			$	—			$	693
Collectively evaluated for impairment			5,199				1,192				1,686				1,324				5,090				137				518				18				15,164
Total		$	5,199			$	1,307			$	1,740			$	1,324			$	5,609			$	142			$	518			$	18			$	15,857

(dollars in thousands) As of December 31 , 201 6		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				Consumer				Leases				Unallocated				Total
Allowance on loans and leases:
Individually evaluated for impairment		$	—			$	—			$	28			$	—			$	—			$	—			$	—			$	—			$	28
Collectively evaluated for impairment			—				—				—				—				—				—				—				—				—
Purchased credit-impaired (1)			—				—				—				—				—				—				—				—				—
Total		$	—			$	—			$	28			$	—			$	—			$	—			$	—			$	—			$	28
As of December 31, 201 5
Allowance on loans and leases:
Individually evaluated for impairment		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—
Collectively evaluated for impairment			—				—				—				—				—				—				—				—				—
Purchased credit-impaired (1)			—				—				—				—				—				—				—				—				—
Total		$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—

Loans and Leases Held for Investment by Type [TableText Block]

(dollars in thousands) As of December 31 , 201 6		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				Consumer				Leases				Total
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
As of December 31, 201 5
Carrying value of loans and leases:
Individually evaluated for impairment		$	349			$	1,980			$	7,754			$	33			$	4,240			$	30			$	—			$	14,386
Collectively evaluated for impairment			952,448				207,378				398,635				89,625				515,784				22,099				51,787				2,237,756
Purchased credit-impaired (1)			11,462				115				15				763				4,491				—				—				16,846
Total		$	964,259			$	209,473			$	406,404			$	90,421			$	524,515			$	22,129			$	51,787			$	2,268,988

(dollars in thousands) As of December 31 , 201 6		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				Consumer				Leases				Total
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
As of December 31, 201 5
Carrying value of loans and leases:
Individually evaluated for impairment		$	279			$	1,832			$	4,394			$	33			$	3,229			$	30			$	—			$	9,797
Collectively evaluated for impairment			772,292				169,357				312,093				87,122				459,517				21,904				51,787				1,874,072
Total		$	772,571			$	171,189			$	316,487			$	87,155			$	462,746			$	21,934			$	51,787			$	1,883,869

(dollars in thousands) As of December 31 , 201 6		Commercial Mortgage				Home Equity Lines and Loans				Residential Mortgage				Construction				Commercial and Industrial				Consumer				Leases				Total
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
As of December 31, 201 5
Carrying value of loans and leases:
Individually evaluated for impairment		$	70			$	148			$	3,360			$	—			$	1,011			$	—			$	—			$	4,589
Collectively evaluated for impairment			180,156				38,021				86,542				2,503				56,267				195				—				363,684
Purchased credit-impaired (1)			11,462				115				15				763				4,491				—				—				16,846
Total		$	191,688			$	38,284			$	89,917			$	3,266			$	61,769			$	195			$	—			$	385,119

Financing Receivable Credit Quality Indicators [Table Text Block]

Credit Risk Profile by Internally Assigned Grade

(dollars in thousands)		Commercial Mortgage								Construction								Commercial and Industrial								Total
		December 31 , 201 6				December 31, 201 5				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015
Pass		$	1,099,557			$	946,887			$	140,370			$	88,653			$	570,342			$	510,040			$	1,810,269			$	1,545,580
Special Mention			1,892				7,029				—				—				2,315				1,123				4,207				8,152
Substandard			9,449				10,343				1,594				1,768				5,512				13,352				16,555				25,463
Doubtful			—				—				—				—				1,622				—				1,622				—
Total		$	1,110,898			$	964,259			$	141,964			$	90,421			$	579,791			$	524,515			$	1,832,653			$	1,579,195

Credit Risk Profile by Internally Assigned Grade

(dollars in thousands)		Commercial Mortgage								Construction								Commercial and Industrial								Total
		December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015
Pass		$	936,737			$	758,240			$	140,370			$	86,065			$	544,876			$	454,454			$	1,621,983			$	1,298,759
Special Mention			1,892				7,029				—				—				2,279				1,015				4,171				8,044
Substandard			8,250				7,302				1,594				1,090				3,054				7,277				12,898				15,669
Doubtful			—				—				—				—				125				—				125				—
Total		$	946,879			$	772,571			$	141,964			$	87,155			$	550,334			$	462,746			$	1,639,177			$	1,322,472

Credit Risk Profile by Internally Assigned Grade

(dollars in thousands)		Commercial Mortgage								Construction								Commercial and Industrial								Total
		December 31 , 201 6				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015
Pass		$	162,820			$	188,647			$	—			$	2,588			$	25,466			$	55,586			$	188,286			$	246,821
Special Mention			—				—				—				—				36				108				36				108
Substandard			1,199				3,041				—				678				2,458				6,075				3,657				9,794
Doubtful			—				—				—				—				1,497				—				1,497				—
Total		$	164,019			$	191,688			$	—			$	3,266			$	29,457			$	61,769			$	193,476			$	256,723

Financing Receivable by Financial Instrument Performance Status [Table Text Block]

Credit Risk Profile by Payment Activity

(dollars in thousands)		Residential Mortgage								Home Equity Lines and Loans								Consumer								Leases								Total
		December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015
Performing		$	410,882			$	403,192			$	205,710			$	207,446			$	25,339			$	22,129			$	55,755			$	51,778			$	697,686			$	684,545
Non-performing			2,658				3,212				2,289				2,027				2				—				137				9				5,086				5,248
Total		$	413,540			$	406,404			$	207,999			$	209,473			$	25,341			$	22,129			$	55,892			$	51,787			$	702,772			$	689,793

Credit Risk Profile by Payment Activity

(dollars in thousands)		Residential Mortgage								Home Equity Lines and Loans								Consumer								Leases								Total
		December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015
Performing		$	340,615			$	314,523			$	176,281			$	169,401			$	25,198			$	21,934			$	55,755			$	51,778			$	597,849			$	557,636
Non-performing			1,653				1,964				2,169				1,788				2				—				137				9				3,961				3,761
Total		$	342,268			$	316,487			$	178,450			$	171,189			$	25,200			$	21,934			$	55,892			$	51,787			$	601,810			$	561,397

Credit Risk Profile by Payment Activity

(dollars in thousands)		Residential Mortgage								Home Equity Lines and Loans								Consumer								Total
		December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015				December 31, 2016				December 31, 2015
Performing		$	70,267			$	88,669			$	29,429			$	38,045			$	141			$	195				99,837			$	126,909
Non-performing			1,005				1,248				120				239				—				—				1,125				1,487
Total		$	71,272			$	89,917			$	29,549			$	38,284			$	141			$	195				100,962			$	128,396

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

(dollars in thousands)		December 31 , 201 6				December 31, 201 5
TDRs included in nonperforming loans and leases		$	2,632			$	1,935
TDRs in compliance with modified terms			6,395				4,880
Total TDRs		$	9,027			$	6,815

Troubled Debt Restructurings by Modification [Table Text Block]

		For the Twelve Months Ended December 31, 2016
(dollars in thousands)		Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Commercial mortgage			1			$	1,256			$	1,256
Residential			2				141				148
Home equity lines and loans			6				265				265
Commercial and industrial			4				1,006				1,006
Leases			3				104				104
Total			16			$	2,772			$	2,779

		Number of Contracts
		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)				Temporary Payment Deferral
Commercial mortgage			—				1				—				—				—				—
Residential			—				—				2				—				—				—
Home equity lines and loans			—				—				—				6				—
Commercial and industrial			—				3				—				—				—				1
Leases			—				—				—				—				3				—
Total			—				4				2				6				3				1

		For the Twelve Months Ended December 31, 2015
(dollars in thousands)		Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Residential			4			$	2,181			$	2,181
Home equity lines and loans			1				22				22
Leases			2				66				66
Total			7			$	2,269			$	2,269

		Number of Contracts
		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)				Temporary P ayment Deferral
Residential			—				—				2				2				—				—
Home equity lines and loans			—				—				—				1				—				—
Leases			—				—				—				—				2				—
Total			—				—				2				3				2				—

Impaired Financing Receivables [Table Text Block]

(dollars in thousands) As of or for the Twelve Months Ended December 31, 2016		Recorded Investment**				Principal Balance				Related Allowance				Average Principal Balance				Interest I ncome R ecognized				Cash-Basis Interest Income Recognized
Impaired loans with related allowance:
Residential mortgage		$	622			$	622			$	73			$	639			$	27			$	—
Commercial and industrial			84				84				5				103				5				—
Consumer			31				31				8				33				2				—
Total			737				737				86				775				34				—

Impaired loans* without related allowance:
Commercial mortgage			1,577				1,577				—				1,583				70				—
Home equity lines and loans			2,354				2,778				—				2,833				25				—
Residential mortgage			6,644				6,970				—				7,544				276				—
Commercial and industrial			2,862				3,692				—				8,362				146				—
Total			13,437				15,017				—				20,322				517				—
																							—
Grand total		$	14,174			$	15,754			$	86			$	21,097			$	551			$	—

(dollars in thousands) As of or for the Twelve Months Ended December 31, 2015		Recorded Investment**				Principal Balance				Related Allowance				Average Principal Balance				Interest I ncome R ecognized				Cash-Basis Interest Income Recognized
Impaired loans with related allowance:
Home equity lines and loans		$	115			$	115			$	115			$	125			$	4			$	—
Residential mortgage			515				527				54				531				23				—
Commercial and industrial			2,011				2,002				519				2,215				49				—
Consumer			30				30				5				31				1				—
Total			2,671				2,674				693				2,902				77				—

Impaired loans* without related allowance:
Commercial mortgage			349				358				—				361				9				—
Home equity lines and loans			1,865				2,447				—				2,605				46				—
Residential mortgage			7,239				8,166				—				8,085				257				—
Construction			33				996				—				1,087				—				—
Commercial and industrial			2,229				3,089				—				4,985				124				—
Total			11,715				15,056				—				17,123				436				—
																							—
Grand total		$	14,386			$	17,730			$	693			$	20,025			$	513			$	—

(dollars in thousands) As of or for the Twelve Months Ended December 31, 2014		Recorded Investment**				Principal Balance				Related Allowance				Average Principal Balance				Interest I ncome R ecognized				Cash-Basis Interest Income Recognized
Impaired loans with related allowance:
Home equity lines and loans		$	111			$	198			$	4			$	197			$	—			$	—
Residential mortgage			3,273				3,260				184				3,289				112				—
Commercial and industrial			2,069				2,527				448				2,577				49				—
Consumer			31				32				32				32				1				—
Total			5,484				6,017				668				6,095				162				—

Impaired loans* without related allowance:
Commercial mortgage			97				97				—				103				4				—
Home equity lines and loans			1,044				1,137				—				1,251				12				—
Residential mortgage			5,369				5,794				—				6,210				152				—
Construction			264				1,225				—				1,427				—				—
Commercial and industrial			1,391				1,403				—				1,430				11				—
Total			8,165				9,656				—				10,421				179				—
																							—
Grand total		$	13,649			$	15,673			$	668			$	16,516			$	341			$	—

Loans Acquired Record [Table Text Block]

(dollars in thousands)		As of December 31, 2016
		Outstanding Principal				Remaining Loan Mark				Recorded Investment
Commercial mortgage		$	168,612			$	(4,593	)		$	164,019
Home equity lines and loans			31,236				(1,687	)			29,549
Residential mortgage			73,902				(2,630	)			71,272
Commercial and industrial			32,812				(3,355	)			29,457
Consumer			163				(22	)			141
Total		$	306,725			$	(12,287	)		$	294,438

(dollars in thousands)		As of December 31, 2015
		Outstanding Principal				Remaining Loan Mark				Recorded Investment
Commercial mortgage		$	197,532			$	(5,844	)		$	191,688
Home equity lines and loans			40,258				(1,974	)			38,284
Residential mortgage			93,230				(3,313	)			89,917
Construction			3,807				(541	)			3,266
Commercial and industrial			67,181				(5,412	)			61,769
Consumer			220				(25	)			195
Total		$	402,228			$	(17,109	)		$	385,119