Macatawa Bank Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

LOANS

LOANS

9 Months Ended

Sep. 30, 2016

LOANS [Abstract]

LOANS

NOTE 3 – LOANS

Portfolio loans were as follows (dollars in thousands):

	September 30, 2016			December 31, 2015
Commercial and industrial	$	423,102		$	377,298

Commercial real estate:
Residential developed		12,784			10,448
Unsecured to residential developers		4,736			7,372
Vacant and unimproved		38,417			42,881
Commercial development		380			559
Residential improved		71,903			67,922
Commercial improved		281,984			289,651
Manufacturing and industrial		89,864			89,839
Total commercial real estate		500,068			508,672

Consumer
Residential mortgage		216,763			209,972
Unsecured		454			637
Home equity		88,295			92,716
Other secured		7,713			8,637
Total consumer		313,225			311,962

Total loans		1,236,395			1,197,932
Allowance for loan losses		(16,847	)		(17,081	)
	$	1,219,548		$	1,180,851

Activity in the allowance for loan losses by portfolio segment was as follows (dollars in thousands):

Three months ended September 30, 2016	Commercial and Industrial		Commercial Real Estate			Consumer			Unallocated			Total
Beginning balance	$	4,960	$	8,065		$	3,894		$	40		$	16,959
Charge-offs		---		---			(46	)		---			(46	)
Recoveries		50		95			39			---			184
Provision for loan losses		515		(548	)		(190	)		(27	)		(250	)
Ending Balance	$	5,525	$	7,612		$	3,697		$	13		$	16,847

Three months ended September 30, 2015	Commercial and Industrial			Commercial Real Estate		Consumer			Unallocated			Total
Beginning balance	$	6,381		$	7,940	$	3,831		$	30		$	18,182
Charge-offs		---			---		(170	)		---			(170	)
Recoveries		238			104		113			---			455
Provision for loan losses		(725	)		343		135			(3	)		(250	)
Ending Balance	$	5,894		$	8,387	$	3,909		$	27		$	18,217

Nine months ended September 30, 2016	Commercial and Industrial		Commercial Real Estate			Consumer			Unallocated			Total
Beginning balance	$	4,826	$	8,457		$	3,761		$	37		$	17,081
Charge-offs		---		---			(158	)		---			(158	)
Recoveries		123		772			129			---			1,024
Provision for loan losses		576		(1,617	)		(35	)		(24	)		(1,100	)
Ending Balance	$	5,525	$	7,612		$	3,697		$	13		$	16,847

Nine months ended September 30, 2015	Commercial and Industrial			Commercial Real Estate			Consumer			Unallocated			Total
Beginning balance	$	6,173		$	8,690		$	4,046		$	53		$	18,962
Charge-offs		(172	)		---			(277	)		---			(449	)
Recoveries		365			829			260			---			1,454
Provision for loan losses		(472	)		(1,132	)		(120	)		(26	)		(1,750	)
Ending Balance	$	5,894		$	8,387		$	3,909		$	27		$	18,217

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method (dollars in thousands):

September 30, 2016	Commercial and Industrial		Commercial Real Estate		Consumer		Unallocated		Total
Allowance for loan losses:
Ending allowance attributable to loans:
Individually reviewed for impairment	$	562	$	410	$	761	$	---	$	1,733
Collectively evaluated for impairment		4,963		7,202		2,936		13		15,114
Total ending allowance balance	$	5,525	$	7,612	$	3,697	$	13	$	16,847

Loans:
Individually reviewed for impairment	$	5,778	$	12,627	$	12,350	$	---	$	30,755
Collectively evaluated for impairment		417,324		487,441		300,875		---		1,205,640
Total ending loans balance	$	423,102	$	500,068	$	313,225	$	---	$	1,236,395

December 31, 2015	Commercial and Industrial		Commercial Real Estate		Consumer		Unallocated		Total
Allowance for loan losses:
Ending allowance attributable to loans:
Individually reviewed for impairment	$	673	$	436	$	829	$	---	$	1,938
Collectively evaluated for impairment		4,153		8,021		2,932		37		15,143
Total ending allowance balance	$	4,826	$	8,457	$	3,761	$	37	$	17,081

Loans:
Individually reviewed for impairment	$	7,718	$	17,569	$	13,463	$	---	$	38,750
Collectively evaluated for impairment		369,580		491,103		298,499		---		1,159,182
Total ending loans balance	$	377,298	$	508,672	$	311,962	$	---	$	1,197,932

The following table presents loans individually evaluated for impairment by class of loans as of September 30, 2016 (dollars in thousands):

September 30, 2016	Unpaid Principal Balance		Recorded Investment		Allowance Allocated
With no related allowance recorded:
Commercial and industrial	$	1,910	$	1,910	$	---

Commercial real estate:
Residential developed		---		---		---
Unsecured to residential developers		---		---		---
Vacant and unimproved		186		186		---
Commercial development		---		---		---
Residential improved		54		54		---
Commercial improved		1		1		---
Manufacturing and industrial		---		---		---
		241		241		---
Consumer:
Residential mortgage		---		---		---
Unsecured		---		---		---
Home equity		---		---		---
Other secured		---		---		---
		---		---		---
Total with no related allowance recorded	$	2,151	$	2,151	$	---

With an allowance recorded:
Commercial and industrial	$	3,868	$	3,868	$	562

Commercial real estate:
Residential developed		189		189		4
Unsecured to residential developers		---		---		---
Vacant and unimproved		216		216		5
Commercial development		190		190		6
Residential improved		4,980		4,980		223
Commercial improved		6,578		6,578		165
Manufacturing and industrial		233		233		7
		12,386		12,386		410
Consumer:
Residential mortgage		8,046		8,046		496
Unsecured		---		---		---
Home equity		4,304		4,304		265
Other secured		---		---		---
		12,350		12,350		761
Total with an allowance recorded	$	28,604	$	28,604	$	1,733
Total	$	30,755	$	30,755	$	1,733

The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2015 (dollars in thousands):

December 31, 2015	Unpaid Principal Balance		Recorded Investment		Allowance Allocated
With no related allowance recorded:
Commercial and industrial	$	2,736	$	2,736	$	---

Commercial real estate:
Residential developed		---		---		---
Unsecured to residential developers		---		---		---
Vacant and unimproved		206		206		---
Commercial development		---		---		---
Residential improved		5		5		---
Commercial improved		---		---		---
Manufacturing and industrial		---		---		---
		211		211		---
Consumer:
Residential mortgage		---		---		---
Unsecured		---		---		---
Home equity		---		---		---
Other secured		---		---		---
		---		---		---
Total with no related allowance recorded	$	2,947	$	2,947	$	---

With an allowance recorded:
Commercial and industrial	$	4,982	$	4,982	$	673

Commercial real estate:
Residential developed		---		---		---
Unsecured to residential developers		---		---		---
Vacant and unimproved		247		247		7
Commercial development		192		192		6
Residential improved		5,254		5,254		140
Commercial improved		11,425		11,425		274
Manufacturing and industrial		240		240		9
		17,358		17,358		436
Consumer:
Residential mortgage		8,655		8,655		533
Unsecured		---		---		---
Home equity		4,808		4,808		296
Other secured		---		---		---
		13,463		13,463		829
Total with an allowance recorded	$	35,803	$	35,803	$	1,938
Total	$	38,750	$	38,750	$	1,938

The following table presents information regarding average balances of impaired loans and interest recognized on impaired loans for the three and nine month periods ended September 30, 2016 and 2015 (dollars in thousands):

	Three Months Ended September 30, 2016		Three Months Ended September 30, 2015		Nine Months Ended September 30, 2016		Nine Months Ended September 30, 2015
Average of impaired loans during the period:
Commercial and industrial	$	5,093	$	5,416	$	6,489	$	7,401

Commercial real estate:
Residential developed		126		507		42		709
Unsecured to residential developers		---		---		---		---
Vacant and unimproved		418		1,028		433		1,311
Commercial development		190		193		191		195
Residential improved		5,156		6,241		5,396		6,974
Commercial improved		6,627		14,835		7,660		15,985
Manufacturing and industrial		235		2,053		237		2,470

Consumer		12,501		14,090		12,828		14,485

Interest income recognized during impairment:
Commercial and industrial		203		215		740		833
Commercial real estate		172		239		516		853
Consumer		112		119		350		383

Cash-basis interest income recognized
Commercial and industrial		195		212		746		833
Commercial real estate		169		240		513		850
Consumer		111		120		346		387

Nonaccrual loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. The following tables present the recorded investment in nonaccrual and loans past due over 90 days still on accrual by class of loans as of September 30, 2016 and December 31, 2015 (dollars in thousands):

September 30, 2016	Nonaccrual		Over 90 days Accruing

Commercial and industrial	$	9	$	---

Commercial real estate:
Residential developed		---		---
Unsecured to residential developers		---		---
Vacant and unimproved		---		---
Commercial development		49		---
Residential improved		10		---
Commercial improved		133		---
Manufacturing and industrial		---		---
		192		---
Consumer:
Residential mortgage		2		---
Unsecured		19		---
Home equity		11		---
Other secured		---		---
		32		---
Total	$	233	$	---

December 31, 2015	Nonaccrual		Over 90 days Accruing

Commercial and industrial	$	174	$	---

Commercial real estate:
Residential developed		195		---
Unsecured to residential developers		---		---
Vacant and unimproved		---		---
Commercial development		49		---
Residential improved		124		---
Commercial improved		157		---
Manufacturing and industrial		---		---
		525		---
Consumer:
Residential mortgage		2		---
Unsecured		28		---
Home equity		10		17
Other secured		---		---
		40		17
Total	$	739	$	17

The following table presents the aging of the recorded investment in past due loans as of September 30, 2016 and December 31, 2015 by class of loans (dollars in thousands):

September 30, 2016	30-90 Days		Greater Than 90 Days		Total Past Due		Loans Not Past Due		Total
Commercial and industrial	$	---	$	---	$	---	$	423,102	$	423,102

Commercial real estate:
Residential developed		---		---		---		12,784		12,784
Unsecured to residential developers		---		---		---		4,736		4,736
Vacant and unimproved		---		---		---		38,417		38,417
Commercial development		---		49		49		331		380
Residential improved		---		6		6		71,897		71,903
Commercial improved		---		---		---		281,984		281,984
Manufacturing and industrial		---		---		---		89,864		89,864
		---		55		55		500,013		500,068
Consumer:
Residential mortgage		272		---		272		216,491		216,763
Unsecured		13		---		13		441		454
Home equity		---		3		3		88,292		88,295
Other secured		2		---		2		7,711		7,713
		287		3		290		312,935		313,225
Total	$	287	$	58	$	345	$	1,236,050	$	1,236,395

December 31, 2015	30-90 Days		Greater Than 90 Days		Total Past Due		Loans Not Past Due		Total
Commercial and industrial	$	719	$	100	$	819	$	376,479	$	377,298

Commercial real estate:
Residential developed		---		---		---		10,448		10,448
Unsecured to residential developers		---		---		---		7,372		7,372
Vacant and unimproved		---		---		---		42,881		42,881
Commercial development		---		49		49		510		559
Residential improved		73		6		79		67,843		67,922
Commercial improved		375		---		375		289,276		289,651
Manufacturing and industrial		---		---		---		89,839		89,839
		448		55		503		508,169		508,672
Consumer:
Residential mortgage		---		---		---		209,972		209,972
Unsecured		---		---		---		637		637
Home equity		32		17		49		92,667		92,716
Other secured		---		---		---		8,637		8,637
		32		17		49		311,913		311,962
Total	$	1,199	$	172	$	1,371	$	1,196,561	$	1,197,932

The Company had allocated $1,733,000 and $1,938,000 of specific reserves to customers whose loan terms have been modified in troubled debt restructurings (“TDRs”) as of September 30, 2016 and December 31, 2015, respectively. These loans may have involved the restructuring of terms to allow customers to mitigate the risk of foreclosure by meeting a lower loan payment requirement based upon their current cash flow. These may also include loans that renewed at existing contractual rates, but below market rates for comparable credit. The Company has been active at utilizing these programs and working with its customers to reduce the risk of foreclosure. For commercial loans, these modifications typically include an interest only period and, in some cases, a lowering of the interest rate on the loan. In some cases, the modification will include separating the note into two notes with the first note structured to be supported by current cash flows and collateral, and the second note made for the remaining unsecured debt. The second note is charged off immediately and collected only after the first note is paid in full. This modification type is commonly referred to as an A-B note structure. For consumer mortgage loans, the restructuring typically includes a lowering of the interest rate to provide payment and cash flow relief. For each restructuring, a comprehensive credit underwriting analysis of the borrower’s financial condition and prospects of repayment under the revised terms is performed to assess whether the structure can be successful and that cash flows will be sufficient to support the restructured debt. An analysis is also performed to determine whether the restructured loan should be on accrual status. Generally, if the loan is on accrual at the time of restructure, it will remain on accrual after the restructuring. In some cases, a nonaccrual loan may be placed on accrual at restructuring if the loan’s actual payment history demonstrates it would have cash flowed under the restructured terms. After six consecutive payments under the restructured terms, a nonaccrual restructured loan is reviewed for possible upgrade to accruing status.

In situations where there is a subsequent modification or renewal and the loan is brought to market terms, including a contractual interest rate not less than a market interest rate for new debt with similar credit risk characteristics, the TDR and impaired loan designations may be removed. In addition, the TDR designation may also be removed from loans modified under an A-B note structure. If the remaining “A” note is at a market rate at the time of restructuring (taking into account the borrower’s credit risk and prevailing market conditions), the loan can be removed from TDR designation in a subsequent calendar year after six months of performance in accordance with the new terms. The market rate relative to the borrower’s credit risk is determined through analysis of market pricing information gathered from peers and use of a loan pricing model. The general objective of the model is to achieve a consistent return on equity from one credit to the next, taking into consideration differences in credit risk. In the model, credits with higher risk receive a higher potential loss allocation, and therefore require a higher interest rate to achieve the target return on equity.

As with other impaired loans, an allowance for loan loss is estimated for each TDR based on the most likely source of repayment for each loan. For impaired commercial real estate loans that are collateral dependent, the allowance is computed based on the fair value of the underlying collateral, less estimated costs to sell. For impaired commercial loans where repayment is expected from cash flows from business operations, the allowance is computed based on a discounted cash flow computation. Certain groups of TDRs, such as residential mortgages, have common characteristics and for them the allowance is computed based on a discounted cash flow computation on the change in weighted rate for the pool. The allowance allocations for commercial TDRs where we have reduced the contractual interest rate are computed by measuring cash flows using the new payment terms discounted at the original contractual rate.

The following table presents information regarding TDRs as of September 30, 2016 and December 31, 2015 (dollars in thousands):

	September 30, 2016				December 31, 2015
	Number of Loans		Outstanding Recorded Balance		Number of Loans		Outstanding Recorded Balance
Commercial and industrial		25	$	5,778		33	$	7,611
Commercial real estate		49		12,627		56		17,871
Consumer		118		12,626		124		13,570
		192	$	31,031		213	$	39,052

The following table presents information related to accruing TDRs as of September 30, 2016 and December 31, 2015. The table presents the amount of accruing TDRs that were on nonaccrual status prior to the restructuring, accruing at the time of restructuring and those that were upgraded to accruing status after receiving six consecutive monthly payments in accordance with the restructured terms as of each period reported (dollars in thousands):

	September 30, 2016		December 31, 2015
Accruing TDR - nonaccrual at restructuring	$	---	$	---
Accruing TDR - accruing at restructuring		26,966		33,691
Accruing TDR - upgraded to accruing after six consecutive payments		3,905		4,784
	$	30,871	$	38,475

The following tables present information regarding TDRs executed during the three month periods ended September 30, 2016 and 2015 (dollars in thousands):

Three Months Ended September 30, 2016	Number of Loans		Pre-Modification Outstanding Recorded Balance		Principal Writedown upon Modification
Commercial and industrial		---	$	---	$	---
Commercial real estate		1		59		---
Consumer		---		---		---
		1	$	59	$	---

Three Months Ended September 30, 2015	Number of Loans		Pre-Modification Outstanding Recorded Balance		Principal Writedown upon Modification
Commercial and industrial		2	$	114	$	---
Commercial real estate		---		---		---
Consumer		1		41		---
		3	$	155	$	---

The following tables present information regarding TDRs executed during the nine month periods ended September 30, 2016 and 2015 (dollars in thousands):

Nine Months Ended September 30, 2016	Number of Loans		Pre-Modification Outstanding Recorded Balance		Principal Writedown upon Modification
Commercial and industrial		---	$	---	$	---
Commercial real estate		1		59		---
Consumer		6		277		---
		7	$	336	$	---

Nine Months Ended September 30, 2015	Number of Loans		Pre-Modification Outstanding Recorded Balance		Principal Writedown upon Modification
Commercial and industrial		3	$	522	$	---
Commercial real estate		1		42		---
Consumer		32		870		---
		36	$	1,434	$	---

According to the accounting standards, not all loan modifications are TDRs. TDRs are modifications or renewals where the Company has granted a concession to a borrower in financial distress. The Company reviews all modifications and renewals for determination of TDR status. In some situations a borrower may be experiencing financial distress, but the Company does not provide a concession. These modifications are not considered TDRs. In other cases, the Company might provide a concession, such as a reduction in interest rate, but the borrower is not experiencing financial distress. This could be the case if the Company is matching a competitor’s interest rate. These modifications would also not be considered TDRs. Finally, any renewals at existing terms for borrowers not experiencing financial distress would not be considered TDRs. As with other loans not considered TDR or impaired, allowance allocations are based on the historical based allocation for the applicable loan grade and loan class.

The table below presents, by class, information regarding TDRs which had payment defaults during the three and nine month periods ended September 30, 2016 and 2015 (dollars in thousands). Included are loans that became delinquent more than 90 days past due or transferred to nonaccrual within 12 months of restructuring.

	Three Months Ended September 30, 2016					Three Months Ended September 30, 2015
	Number of Loans		Outstanding Recorded Balance			Number of Loans		Outstanding Recorded Balance
Commercial and industrial		---		$	---		---		$	---
Commercial real estate		---			---		---			---
Consumer		---			---		1			10

	Nine Months Ended September 30, 2016					Nine Months Ended September 30, 2015
	Number of Loans		Outstanding Recorded Balance			Number of Loans		Outstanding Recorded Balance
Commercial and industrial		---		$	---		---		$	---
Commercial real estate		---			---		---			---
Consumer		---			---		1			10

Credit Quality Indicators: The Company categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes commercial loans individually and classifies these relationships by credit risk grading. The Company uses an eight point grading system, with grades 5 through 8 being considered classified, or watch, credits. All commercial loans are assigned a grade at origination, at each renewal or any amendment. When a credit is first downgraded to a watch credit (either through renewal, amendment, loan officer identification or the loan review process), an Administrative Loan Review (“ALR”) is generated by the credit department and the loan officer. All watch credits have an ALR completed monthly which analyzes the collateral position and cash flow of the borrower and its guarantors. The loan officer is required to complete both a short term and long term plan to rehabilitate or exit the credit and to give monthly comments on the progress to these plans. Management meets quarterly with loan officers to discuss each of these credits in detail and to help formulate solutions where progress has stalled. When necessary, the loan officer proposes changes to the assigned loan grade as part of the ALR. Additionally, Loan Review reviews all loan grades upon origination, renewal or amendment and again as loans are selected though the loan review process. The credit will stay on the ALR until either its grade has improved to a 4 or the credit relationship is at a zero balance. The Company uses the following definitions for the risk grades:

1. Excellent - Loans supported by extremely strong financial condition or secured by the Bank’s own deposits. Minimal risk to the Bank and the probability of serious rapid financial deterioration is extremely small.

2. Above Average - Loans supported by sound financial statements that indicate the ability to repay or borrowings secured (and margined properly) with marketable securities. Nominal risk to the Bank and probability of serious financial deterioration is highly unlikely. The overall quality of these credits is very high.

3. Good Quality - Loans supported by satisfactory asset quality and liquidity, good debt capacity coverage, and good management in all critical positions. Loans are secured by acceptable collateral with adequate margins. There is a slight risk of deterioration if adverse market conditions prevail.

4. Acceptable Risk - Loans carrying an acceptable risk to the Bank, which may be slightly below average quality. The borrower has limited financial strength with considerable leverage. There is some probability of deterioration if adverse market conditions prevail. These credits should be monitored closely by the Relationship Manager.

5. Marginally Acceptable - Loans are of marginal quality with above normal risk to the Bank. The borrower shows acceptable asset quality but very little liquidity with high leverage. There is inconsistent earning performance without the ability to sustain adverse market conditions. The primary source of repayment is questionable, but the secondary source of repayment still remains an option. Very close attention by the Relationship Manager and management is needed.

6. Substandard - Loans are inadequately protected by the net worth and paying capacity of the borrower or the collateral pledged. The primary and secondary sources of repayment are questionable. Heavy debt condition may be evident and volume and earnings deterioration may be underway. It is possible that the Bank will sustain some loss if the deficiencies are not immediately addressed and corrected.

7. Doubtful - Loans supported by weak or no financial statements, as well as the ability to repay the entire loan, are questionable. Loans in this category are normally characterized less than adequate collateral, insolvent, or extremely weak financial condition. A loan classified doubtful has all the weaknesses inherent in one classified substandard with the added characteristic that the weaknesses makes collection or liquidation in full highly questionable. The possibility of loss is extremely high, however, activity may be underway to minimize the loss or maximize the recovery.

8. Loss - Loans are considered uncollectible and of little or no value as a bank asset.

As of September 30, 2016 and December 31, 2015, the risk grade category of commercial loans by class of loans were as follows (dollars in thousands):

September 30, 2016		1		2		3		4		5		6		7		8	Total
Commercial and industrial	$	---	$	16,912	$	105,635	$	277,863	$	16,740	$	5,943	$	9	$	---	$	423,102

Commercial real estate:
Residential developed		---		---		2,451		8,170		2,163		---		---		---		12,784
Unsecured to residential developers		---		---		---		4,736		---		---		---		---		4,736
Vacant and unimproved		---		---		16,362		18,258		3,797		---		---		---		38,417
Commercial development		---		---		---		141		---		190		49		---		380
Residential improved		---		---		6,633		60,838		2,684		1,738		10		---		71,903
Commercial improved		---		1,663		61,253		208,333		9,358		1,244		133		---		281,984
Manufacturing & industrial		---		1,809		33,277		51,155		2,985		638		---		---		89,864
	$	---	$	20,384	$	225,611	$	629,494	$	37,727	$	9,753	$	201	$	---	$	923,170

December 31, 2015		1		2		3		4		5		6		7		8	Total
Commercial and industrial	$	196	$	8,774	$	114,451	$	242,253	$	5,235	$	6,215	$	174	$	---	$	377,298

Commercial real estate:
Residential developed		---		---		2,226		5,191		2,836		---		195		---		10,448
Unsecured to residential developers		---		---		---		7,372		---		---		---		---		7,372
Vacant and unimproved		---		---		17,768		20,588		4,525		---		---		---		42,881
Commercial development		---		---		---		318		---		192		49		---		559
Residential improved		---		---		7,191		54,376		4,722		1,509		124		---		67,922
Commercial improved		---		3,094		60,475		208,127		15,645		2,153		157		---		289,651
Manufacturing & industrial		---		1,478		34,857		50,023		3,481		---		---		---		89,839
	$	196	$	13,346	$	236,968	$	588,248	$	36,444	$	10,069	$	699	$	---	$	885,970

Commercial loans rated a 6 or worse per the Company’s internal risk rating system are considered substandard, doubtful or loss. Commercial loans classified as substandard or worse were as follows at period-end (dollars in thousands):

	September 30, 2016		December 31, 2015
Not classified as impaired	$	3,273	$	1,986
Classified as impaired		6,681		8,782
Total commercial loans classified substandard or worse	$	9,954	$	10,768

The Company considers the performance of the loan portfolio and its impact on the allowance for loan losses. For consumer loan classes, the Company also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in consumer loans based on payment activity (dollars in thousands):

September 30, 2016	Residential Mortgage		Consumer Unsecured		Home Equity		Consumer Other
Performing	$	216,763	$	454	$	88,292	$	7,713
Nonperforming		---		---		3		---
Total	$	216,763	$	454	$	88,295	$	7,713

December 31, 2015	Residential Mortgage		Consumer Unsecured		Home Equity		Consumer Other
Performing	$	209,972	$	637	$	92,699	$	8,637
Nonperforming		---		---		17		---
Total	$	209,972	$	637	$	92,716	$	8,637

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details