Investment Securities - (As Restated) (Tables)

12 Months Ended

Dec. 31, 2015

Investment Securities - (As Restated) [Abstract]

Unrealized Gain (Loss) on Investments

The following table shows a comparison of amortized cost and fair values of investment securities at December 31, 2015 as restated and December 31, 2015 and 2014:

(in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		OTTI in AOCL
December 31, 2015
Available for Sale:
U.S. government agencies	$	34,079	$	14	$	129	$	33,964	$	0
Residential mortgage-backed agencies		14,285		105		220		14,170		0
Commercial mortgage-backed agencies		43,780		52		196		43,636		0
Collateralized mortgage obligations		9,690		43		123		9,610		0
Obligations of states and political subdivisions		45,949		915		223		46,641		0
Collateralized debt obligations		29,287		0		7,076		22,211		(4,320)
Total available for sale	$	177,070	$	1,129	$	7,967	$	170,232	$	(4,320)
Held to Maturity:
U.S. government agencies	$	24,704	$	634	$	0	$	25,338	$	0
Residential mortgage-backed agencies		53,734		276		98		53,912		0
Commercial mortgage-backed agencies		18,078		171		17		18,232		0
Collateralized mortgage obligations		6,419		0		122		6,297		0
Obligations of states and political subdivisions		2,625		338		0		2,963		0
Total held to maturity	$	105,560	$	1,419	$	237	$	106,742	$	0

December 31, 2014
Available for Sale:
U.S. treasuries	$	29,607	$	0	$	11	$	29,596	$	0
U.S. government agencies		39,077		117		253		38,941		0
Residential mortgage-backed agencies		45,175		510		412		45,273		0
Commercial mortgage-backed agencies		26,007		53		103		25,957		0
Collateralized mortgage obligations		8,611		96		0		8,707		0
Obligations of states and political subdivisions		46,151		1,413		260		47,304		0
Collateralized debt obligations		37,117		1,155		12,933		25,339		6,143
Total available for sale	$	231,745		3,344		13,972		221,117		6,143
Held to Maturity:
U.S. government agencies	$	24,520	$	514	$	0	$	25,034	$	0
Residential mortgage-backed agencies		58,400		613		5		59,008		0
Commercial mortgage-backed agencies		16,425		312		0		16,737		0
Collateralized mortgage obligations		7,379		5		0		7,384		0
Obligations of states and political subdivisions		2,725		0		117		2,608		0
Total held to maturity	$	109,449	$	1,444	$	122	$	110,771	$	0

Proceeds from Sales and Realized Gain and Losses

(in thousands)	2015		2014
Proceeds	$	60,598	$	56,838
Realized gains		1,609		427
Realized losses		647		468

Gross Unrealized Losses and Fair Values of Securities

	Less than 12 months				12 months or more
(in thousands)	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
December 31, 2015
Available for Sale:
U.S. government agencies	$	23,929	$	129	$	0	$	0
Residential mortgage-backed agencies		0		0		8,051		220
Commercial mortgage-backed agencies		25,858		196		0		0
Collateralized mortgage obligations		5,299		123		0		0
Obligations of states and political subdivisions		11,537		104		4,048		119
Collateralized debt obligations		0		0		22,211		7,076
Total available for sale	$	66,623	$	552	$	34,310	$	7,415
Held to Maturity:
U.S. government agencies	$	0	$	0	$	0	$	0
Residential mortgage-backed agencies		11,085		98		0		0
Commercial mortgage-backed agencies		9518		17		0		0
Collateralized mortgage obligations		6297		122		0		0
Obligations of states and political subdivisions		0		0		0		0
Total held to maturity	$	26,900	$	237	$	0	$	0
December 31, 2014
Available for Sale:
U.S. treasuries	$	27,096	$	11	$	0	$	0
U.S. government agencies		0		0		18,819		253
Residential mortgage-backed agencies		0		0		17,918		412
Commercial mortgage-backed agencies		12,298		97		973		6
Collateralized mortgage obligations		0		0		0		0
Obligations of states and political subdivisions		0		0		8,981		260
Collateralized debt obligations		0		0		20,290		12,933
Total available for sale	$	39,394	$	108	$	66,981	$	13,864
Held to Maturity:
U.S. government agencies	$	0	$	0	$	0	$	0
Residential mortgage-backed agencies		3,850		5		0		0
Commercial mortgage-backed agencies		0		0		0		0
Collateralized mortgage obligations		0		0		0		0
Obligations of states and political subdivisions		0		0		2,608		117
Total held to maturity	$	3,850	$	5	$	2,608	$	117

Non-Cash OTTI Credit Losses Recognized in Earnings

(in thousands)	2015		2014
Balance of credit-related OTTI at January 1	$	12,583	$	13,422
Decreases for previously recognized credit-related OTTI
because there was an intent to sell		(10,029)		(165)
Additions for decreases in cash flows expected to be collected		602		0
Reduction for increases in cash flows expected to be collected		(23)		(674)
Balance of credit-related OTTI at December 31	$	3,133	$	12,583

Amortized Cost and Fair Values Classified by Contractual Maturity Date

The amortized cost and estimated fair value of securities by contractual maturity at December 31, 2015 are shown in the following table.  Actual maturities will differ from contractual maturities because the issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties.

(in thousands)	Amortized Cost		Fair Value
Contractual Maturity
Available for sale:
Due in one year or less	$	0	$	0
Due after one year through five years		37,577		37,593
Due after five years through ten years		16,147		16,676
Due after ten years		55,591		48,547
		109,315		102,816
Residential mortgage-backed agencies		14,285		14,170
Commercial mortgage-backed agencies		43,780		43,636
Collateralized mortgage obligations		9,690		9,610
Total available for sale	$	177,070	$	170,232
Held to Maturity:
Due after five years through ten years	$	15,604	$	16,116
Due after ten years		11,725		12,185
		27,329		28,301
Residential mortgage-backed agencies		53,734		53,912
Commercial mortgage-backed agencies		18,078		18,232
Collateralized mortgage obligations		6,419		6,297
Total held to maturity	$	105,560	$	106,742