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Allowance for Loan and Lease Losses
 3 Months Ended
Mar. 31, 2013
Allowance for Loan and Lease Losses [Abstract]  
Allowance for Loan and Lease Losses
Note 5.      Allowance for Loan and Lease Losses
 
The following tables present the detail of the allowance and the loan portfolio disaggregated by loan portfolio segment as of March 31, 2013 and March 31, 2012.
 
Allowance for Loan and Leases Losses and Loans Held for Investment
 
For the three months ended March 31, 2013
 
(In thousands)
 
Commercial real estate
 
 
Construction and land development
 
 
Commercial & industrial
 
 
Multi-family
 
 
Residential real estate
 
 
Leases
 
 
Tax certificates
 
 
Consumer
 
 
Unallocated
 
 
Total
 
Beginning balance
 
$
8,750
 
 
$
2,987
 
 
$
1,924
 
 
$
654
 
 
$
1,098
 
 
$
1,108
 
 
$
472
 
 
$
29
 
 
$
239
 
 
$
17,261
 
Charge-offs
 
 
(835
)
 
 
(820
)
 
 
(173
)
 
 
-
 
 
 
-
 
 
 
(147
)
 
 
(10
)
 
 
-
 
 
 
-
 
 
 
(1,985
)
Recoveries
 
 
104
 
 
 
95
 
 
 
4
 
 
 
-
 
 
 
151
 
 
 
-
 
 
 
10
 
 
 
-
 
 
 
-
 
 
 
364
 
Provision
 
 
84
 
 
 
(184
)
 
 
958
 
 
 
4
 
 
 
(1,081
)
 
 
100
 
 
 
(88
)
 
 
(11
)
 
 
(33
)
 
 
(251
)
Ending balance
 
$
8,103
 
 
$
2,078
 
 
$
2,713
 
 
$
658
 
 
$
168
 
 
$
1,061
 
 
$
384
 
 
$
18
 
 
$
206
 
 
$
15,389
 
Ending balance: related to loans individually evaluated for impairment
 
$
-
 
 
$
-
 
 
$
45
 
 
$
-
 
 
$
13
 
 
$
70
 
 
$
27
 
 
$
-
 
 
$
-
 
 
$
155
 
Ending balance: related to loans collectively evaluated for impairment
 
$
8,103
 
 
$
2,078
 
 
$
2,668
 
 
$
658
 
 
$
155
 
 
$
991
 
 
$
357
 
 
$
18
 
 
$
206
 
 
$
15,234
 
LHFI
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
175,397
 
 
$
34,533
 
 
$
67,512
 
 
$
11,830
 
 
$
6,697
 
 
$
38,629
 
 
$
22,541
 
 
$
916
 
 
$
-
 
 
$
358,055
 
Ending balance: individually evaluated for impairment
 
$
8,484
 
 
$
4,466
 
 
$
8,750
 
 
$
-
 
 
$
431
 
 
$
71
 
 
$
551
 
 
$
-
 
 
$
-
 
 
$
22,753
 
Ending balance: collectively evaluated for impairment
 
$
166,913
 
 
$
30,067
 
 
$
58,762
 
 
$
11,830
 
 
$
6,266
 
 
$
38,558
 
 
$
21,990
 
 
$
916
 
 
$
-
 
 
$
335,302
 
 
 
Allowance for Loan and Leases Losses and Loans Held for Investment
 
For the three months ended March 31, 2012
 
(In thousands)
 
Commercial real estate
 
 
Construction and land development
 
 
Commercial & industrial
 
 
Multi-family
 
 
Residential real estate
 
 
Leases
 
 
Tax certificates
 
 
Consumer
 
 
Unallocated
 
 
Total
 
Beginning balance
 
$
7,744
 
 
$
2,523
 
 
$
2,331
 
 
$
531
 
 
$
1,188
 
 
$
1,311
 
 
$
425
 
 
$
20
 
 
$
307
 
 
$
16,380
 
Charge-offs
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(133
)
 
 
(20
)
 
 
-
 
 
 
-
 
 
 
(153
)
Recoveries
 
 
3
 
 
 
104
 
 
 
2
 
 
 
-
 
 
 
1
 
 
 
8
 
 
 
25
 
 
 
-
 
 
 
-
 
 
 
143
 
Provision
 
 
149
 
 
 
(178
)
 
 
21
 
 
 
84
 
 
 
5
 
 
 
109
 
 
 
(24
)
 
 
-
 
 
 
(82
)
 
 
84
 
Ending balance
 
$
7,896
 
 
$
2,449
 
 
$
2,354
 
 
$
615
 
 
$
1,194
 
 
$
1,295
 
 
$
406
 
 
$
20
 
 
$
225
 
 
$
16,454
 
Ending balance: related to loans
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
individually evaluated for impairment
 
$
-
 
 
$
-
 
 
$
47
 
 
$
-
 
 
$
20
 
 
$
53
 
 
$
55
 
 
$
-
 
 
$
-
 
 
$
175
 
Ending balance: related to loans
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
collectively evaluated for impairment
 
$
7,896
 
 
$
2,449
 
 
$
2,307
 
 
$
615
 
 
$
1,174
 
 
$
1,242
 
 
$
351
 
 
$
20
 
 
$
225
 
 
$
16,279
 
LHFI
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
180,123
 
 
$
49,399
 
 
$
52,794
 
 
$
13,735
 
 
$
27,155
 
 
$
37,468
 
 
$
39,056
 
 
$
945
 
 
$
-
 
 
$
400,675
 
Ending balance: individually evaluated for impairment
 
$
12,846
 
 
$
13,728
 
 
$
6,173
 
 
$
1,688
 
 
$
1,334
 
 
$
76
 
 
$
1,025
 
 
$
-
 
 
$
-
 
 
$
36,870
 
Ending balance: collectively evaluated for impairment
 
$
167,277
 
 
$
35,671
 
 
$
46,621
 
 
$
12,047
 
 
$
25,821
 
 
$
37,392
 
 
$
38,031
 
 
$
945
 
 
$
-
 
 
$
363,805
 
 
The following tables detail the loans that were evaluated for impairment by loan segment at March 31, 2013 and December 31, 2012.
 
 
For the three months ended March 31, 2013
 
(In thousands)
 
Unpaid principal balance
 
 
Recorded investment
 
 
Related allowance
 
 
Average recorded investment
 
 
Interest income recognized
 
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate
 
$
10,858
 
 
$
8,484
 
 
$
-
 
 
$
8,961
 
 
$
-
 
Construction and land development
 
 
11,550
 
 
 
4,466
 
 
 
-
 
 
 
3,957
 
 
 
-
 
Commercial & industrial
 
 
7,459
 
 
 
6,399
 
 
 
-
 
 
 
7,313
 
 
 
-
 
Residential real estate
 
 
-
 
 
 
-
 
 
 
-
 
 
 
272
 
 
 
27
 
Total:
 
$
29,867
 
 
$
19,349
 
 
$
-
 
 
$
20,503
 
 
$
27
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate
 
$
-
 
 
$
-
 
 
$
-
 
 
$
1,167
 
 
$
18
 
Construction and land development
 
 
-
 
 
 
-
 
 
 
-
 
 
 
1,239
 
 
 
14
 
Commercial & industrial
 
 
2,554
 
 
 
2,351
 
 
 
45
 
 
 
2,979
 
 
 
102
 
Residential real estate
 
 
530
 
 
 
431
 
 
 
13
 
 
 
434
 
 
 
-
 
Leasing
 
 
71
 
 
 
71
 
 
 
70
 
 
 
74
 
 
 
-
 
Tax certificates
 
 
4,405
 
 
 
551
 
 
 
27
 
 
 
592
 
 
 
-
 
Total:
 
$
7,560
 
 
$
3,404
 
 
$
155
 
 
$
6,485
 
 
$
134
 
 
 
For the year ended December 31, 2012
 
(In thousands)
 
Unpaid principal balance
 
 
Recorded investment
 
 
Related allowance
 
 
Average recorded investment
 
 
Interest income recognized
 
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate
 
$
10,417
 
 
$
8,623
 
 
$
-
 
 
$
11,163
 
 
$
78
 
Construction and land development
 
 
6,250
 
 
 
3,464
 
 
 
-
 
 
 
10,059
 
 
 
187
 
Commercial & industrial
 
 
7,790
 
 
 
6,820
 
 
 
-
 
 
 
5,545
 
 
 
73
 
Multi-family
 
 
-
 
 
 
-
 
 
 
-
 
 
 
780
 
 
 
-
 
Residential real estate
 
 
572
 
 
 
516
 
 
 
-
 
 
 
490
 
 
 
21
 
Tax certificates
 
 
-
 
 
 
-
 
 
 
-
 
 
 
583
 
 
 
-
 
Total:
 
$
25,029
 
 
$
19,423
 
 
$
-
 
 
$
28,620
 
 
$
359
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial real estate
 
$
4,136
 
 
$
2,335
 
 
$
835
 
 
$
1,526
 
 
$
-
 
Construction and land development
 
 
6,180
 
 
 
2,479
 
 
 
820
 
 
 
923
 
 
 
-
 
Commercial & industrial
 
 
9,585
 
 
 
3,431
 
 
 
255
 
 
 
682
 
 
 
-
 
Multi-family
 
 
-
 
 
 
-
 
 
 
-
 
 
 
383
 
 
 
-
 
Residential real estate
 
 
685
 
 
 
478
 
 
 
14
 
 
 
714
 
 
 
7
 
Leases
 
 
81
 
 
 
81
 
 
 
55
 
 
 
86
 
 
 
-
 
Tax certificates
 
 
4,408
 
 
 
601
 
 
 
47
 
 
 
288
 
 
 
-
 
Total:
 
$
25,075
 
 
$
9,405
 
 
$
2,026
 
 
$
4,602
 
 
$
7