Non-Performing Assets Including Troubled Debt Restructurings (TDR) (Tables)

9 Months Ended

Sep. 30, 2022

Non-Performing Assets Including Troubled Debt Restructurings (TDR)

Schedule of nonperforming assets including trouble debt restructurings

The following table presents information concerning non-performing assets including TDR (in thousands, except percentages):

	September 30, 2022			December 31, 2021
Non-accrual loans:
Commercial and industrial	$	2,045		$	2,165
Commercial loans secured by non-owner occupied real estate		1,623			5
Real estate – residential mortgage		889			1,153
Total		4,557			3,323
Other real estate owned and repossessed assets:
Real estate – residential mortgage		38			—
Consumer		1			—
Total		39			—
Total non-performing assets including TDR	$	4,596		$	3,323
Total non-performing assets as a percent of loans, net of unearned income, other real estate owned and repossessed assets		0.47	%		0.34	%

Schedule of troubled debt restructurings on financing receivables

The following table details the loan modified as a TDR during the three-month period ended September 30, 2022 (dollars in thousands).

Loans in non-accrual status	# of Loans	Current Balance		Concession Granted
Commercial loans secured by non-owner occupied real estate	1	$	1,620	Extension of maturity date with an interest only period at below market interest rate

The following table details the loans modified as TDRs during the nine-month period ended September 30, 2022 (dollars in thousands).

Loans in non-accrual status	# of Loans	Current Balance		Concession Granted
Commercial and industrial	1	$	458	Subsequent modification of a TDR - Extension of maturity date with a below market interest rate
Commercial loans secured by non-owner occupied real estate	1	$	1,620	Extension of maturity date with an interest only period at below market interest rate

The Company had no loans modified as TDRs during the three-month period ended September 30, 2021. The following table details the loan modified as a TDR during the nine-month period ended September 30, 2021 (dollars in thousands).

Loans in non-accrual status	# of Loans	Current Balance		Concession Granted
Commercial and industrial	1	$	480	Subsequent modification of a TDR - Extension of maturity date with a below market interest rate

Summary of loans for which payment relief has been requested related to COVID-19

	At September 30, 2022				At December 31, 2021
			% of Outstanding				% of Outstanding
	Balance		Non-PPP Loans		Balance		Non-PPP Loans
	(in thousands)				(in thousands)
CRE/Commercial	$	3,919	0.6	%	$	7,488	1.1	%
Home Equity/Consumer		—	—			57	0.1
Residential Mortgage		248	0.1			203	0.1
Total	$	4,167	0.4		$	7,748	0.8

Summary of deferral of principal and interest payments

	At September 30, 2022			At December 31, 2021
	Number of Loans	Balance		Number of Loans	Balance
		(in thousands)			(in thousands)
Type of Payment Relief
Interest only payments	2	$	3,919	6	$	3,768
Complete payment deferrals	2		248	5		3,980
Total	4	$	4,167	11	$	7,748