Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses (Tables)

3 Months Ended

Sep. 30, 2016

Notes Tables

Impaired Financing Receivables [Table Text Block]

(dollars in thousands)	Commercial Leases		Education Government Non-profit Leases		Commercial & Industrial Loans		Commercial Real Estate Loans		Total Financing Receivable
As of September 30, 2016:
Pass	$	165,660	$	54,879	$	420,809	$	6,569	$	647,917
Special Mention		5,462		334		-		-		5,796
Substandard		227		-		-		-		227
Doubtful		10		2		-		-		12
	$	171,359	$	55,215	$	420,809	$	6,569	$	653,952
Non-accrual	$	10	$	2	$	-	$	-	$	12
As of June 30, 2016:
Pass	$	174,679	$	58,344	$	397,910	$	6,679	$	637,612
Special Mention		6,308		380		3,719		-		10,407
Substandard		241		-		-		-		241
Doubtful		10		2		-		-		12
	$	181,238	$	58,726	$	401,629	$	6,679	$	648,272
Non-accrual	$	10	$	2	$	-	$	-	$	12

Past Due Financing Receivables [Table Text Block]

(dollars in thousands)	31-89 Days		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivable		Over 90 Days & Accruing
As of September 30, 2016:
Commercial Leases	$	-	$	10	$	10	$	171,349	$	171,359	$	-
Education, Government, Non-profit Leases		-		2		2		55,213		55,215		-
Commercial and Industrial Loans		-		-		-		420,809		420,809		-
Commercial Real Estate Loans		-		-		-		6,569		6,569		-
	$	-	$	12	$	12	$	653,940	$	653,952	$	-

(dollars in thousands)	31-89 Days		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivable		Over 90 Days & Accruing
As of June 30, 2016:
Commercial Leases	$	-	$	10	$	10	$	181,228	$	181,238	$	-
Education, Government, Non-profit Leases		-		2		2		58,724		58,726		-
Commercial and Industrial Loans		-		-		-		401,629		401,629		-
Commercial Real Estate Loans		-		-		-		6,679		6,679		-
	$	-	$	12	$	12	$	648,260	$	648,272	$	-

Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets [Table Text Block]

(dollars in thousands)	Commercial Leases			Education Government Non-profit Leases		Commercial & Industrial Loans		Commercial Real Estate Loans		Total Financing Receivable
For the three months ended September 30, 2016:
Balance beginning of period	$	1,825		$	465	$	4,511	$	61	$	6,862
Charge-offs		-			-		-		-		-
Recoveries		3			-		-		-		3
Provision		0			-		300		-		300
Balance end of period	$	1,828		$	465	$	4,811	$	61	$	7,165
For the three months ended September 30, 2015:
Balance beginning of period	$	2,592		$	817	$	2,936	$	111	$	6.456
Charge-offs		(1	)		-		-		-		(1	)
Recoveries		-			-		-		-		-
Provision		200			-		300		-		500
Balance end of period	$	2,791		$	817	$	3,236	$	111	$	6,955

(dollars in thousands)	Commercial Leases		Education Government Non-profit Leases		Commercial & Industrial Loans		Commercial Real Estate Loans		Total Financing Receivable
As of September 30, 2016:
Allowance for lease and loan losses
Individually evaluated for impairment	$	229	$	2	$	-	$	-	$	231
Collectively evaluated for impairment		1,599		463		4,811		61		6,934
Total ending allowance balance	$	1,828	$	465	$	4,811	$	61	$	7,165
Finance receivables
Individually evaluated for impairment	$	3,940	$	2	$	-	$	-	$	3,942
Collectively evaluated for impairment		167,419		55,213		420,809		6,569		650,010
Total ending finance receivable balance	$	171,359	$	55,215	$	420,809	$	6,569	$	653,952
As of June 30, 2016:
Allowance for lease and loan losses
Individually evaluated for impairment	$	37	$	2	$	-	$	-	$	39
Collectively evaluated for impairment		1,788		463		4,511		61		6,823
Total ending allowance balance	$	1,825	$	465	$	4,511	$	61	$	6,862
Finance receivables
Individually evaluated for impairment	$	242	$	2	$	-	$	-	$	244
Collectively evaluated for impairment		180,996		58,724		401,629		6,679		648,028
Total ending finance receivable balance	$	181,238	$	58,726	$	401,629	$	6,679	$	648,272