XML 78 R65.htm IDEA: XBRL DOCUMENT v3.3.1.900
LOANS AND ALLOWANCE FOR CREDIT LOSSES (Details 3) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance $ 7,695  
TDR Balance 8,316 $ 7,695
Troubled Debt Restructuring [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 23,748 32,401
New TDRs 1,837 0
Disbursements (Payments) (2,039) (1,617)
Charge Offs (1,098) (5,204)
Reclassification/Transfers In/(Out) (1,525) [1] 0
Payoffs 0 (1,832)
TDR Balance 20,923 23,748
Related allowance 1,325 1,197
Accruing Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 16,674 26,088
New TDRs 1,837 0
Disbursements (Payments) (1,793) (1,459)
Charge Offs 0 (4,701)
Reclassification/Transfers In/(Out) (1,223) (1,545)
Payoffs 0 (1,709)
TDR Balance 15,495 16,674
Related allowance 589 370
Nonaccrual Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 7,074 6,313
New TDRs 0 0
Disbursements (Payments) (246) (158)
Charge Offs (1,098) (503)
Reclassification/Transfers In/(Out) (302) 1,545
Payoffs 0 (123)
TDR Balance 5,428 7,074
Related allowance 736 827
Construction [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 1,303  
TDR Balance 1,646 1,303
Construction [Member] | Accruing Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 4,022 1,620
New TDRs 0 0
Disbursements (Payments) (95) (186)
Charge Offs 0 (538)
Reclassification/Transfers In/(Out) 142 3,396
Payoffs 0 (270)
TDR Balance 4,069 4,022
Related allowance 31 41
Construction [Member] | Nonaccrual Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 3,321 3,561
New TDRs 0 0
Disbursements (Payments) (214) (12)
Charge Offs (1,058) (235)
Reclassification/Transfers In/(Out) 2,911 7
Payoffs 0 0
TDR Balance 4,960 3,321
Related allowance 588 0
Residential real estate [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 2,834  
TDR Balance 2,181 2,834
Residential real estate [Member] | Accruing Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 6,368 14,582
New TDRs 1,837 0
Disbursements (Payments) (1,195) (1,150)
Charge Offs 0 (3,614)
Reclassification/Transfers In/(Out) (1,324) (3,136)
Payoffs 0 (314)
TDR Balance 5,686 6,368
Related allowance 227 300
Residential real estate [Member] | Nonaccrual Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 3,382 1,884
New TDRs 0 0
Disbursements (Payments) (26) (50)
Charge Offs 0 (203)
Reclassification/Transfers In/(Out) (2,911) 1,874
Payoffs 0 (123)
TDR Balance 445 3,382
Related allowance 141 724
Commercial real estate [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 2,379  
TDR Balance 2,999 2,379
Commercial real estate [Member] | Accruing Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 6,237 9,791
New TDRs 0 0
Disbursements (Payments) (497) (99)
Charge Offs 0 (549)
Reclassification/Transfers In/(Out) 0 (1,805)
Payoffs 0 (1,101)
TDR Balance 5,740 6,237
Related allowance 331 29
Commercial real estate [Member] | Nonaccrual Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 346 842
New TDRs 0 0
Disbursements (Payments) (4) (95)
Charge Offs (40) (65)
Reclassification/Transfers In/(Out) (302) (336)
Payoffs 0 0
TDR Balance 0 346
Related allowance 0 100
Commercial [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 448  
TDR Balance 558 448
Commercial [Member] | Accruing Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 47 95
New TDRs 0 0
Disbursements (Payments) (6) (24)
Charge Offs 0 0
Reclassification/Transfers In/(Out) (41) 0
Payoffs 0 (24)
TDR Balance 0 47
Related allowance 0 0
Commercial [Member] | Nonaccrual Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 0 0
New TDRs 0 0
Disbursements (Payments) 0 0
Charge Offs 0 0
Reclassification/Transfers In/(Out) 0 0
Payoffs 0 0
TDR Balance 0 0
Related allowance 0 0
Consumer [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 229  
TDR Balance 156 229
Consumer [Member] | Accruing Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 0 0
New TDRs 0 0
Disbursements (Payments) 0 0
Charge Offs 0 0
Reclassification/Transfers In/(Out) 0 0
Payoffs 0 0
TDR Balance 0 0
Related allowance 0 0
Consumer [Member] | Nonaccrual Troubled Debt Restructurings [Member]    
Financing Receivable, Allowance for Credit Losses [Line Items]    
TDR Balance 25 26
New TDRs 0 0
Disbursements (Payments) (2) (1)
Charge Offs 0 0
Reclassification/Transfers In/(Out) 0 0
Payoffs 0 0
TDR Balance 23 25
Related allowance $ 7 $ 3
[1] $1.3 million in subsequently modified TDRs were transferred from accruing TDR classification to accrual status during the third quarter of 2015, thus removing the TDR designation. In accordance with ASC 310-40-50-2 “Creditor Disclosure of Troubled Debt Restructurings,” an impaired loan that has been subsequently restructured in a troubled debt restructuring involving modification of terms need not be included in the disclosures in years after the restructuring if both of the following conditions exist: a) the subsequent restructuring agreement specifies an interest rate equal to or greater than the rate that the creditor was willing to accept at the time of the restructuring for a new loan with comparable risk; and b) the loan is not impaired based on the terms specified by the restructuring agreement. During the period ended December 31, 2015, three loans totaling $1.3 million met the conditions stipulated in ASC 310-40-50-2, and after a careful evaluation of well supported documentation by management, these loans were upgraded to accrual status.