investments the following table summarizes the amortized cost and fair value of securities available-for-sale and securities held-to-maturity at december 31 , 2018 , 2017 and 2016 ( dollars in thousands ) : replace_table_token_1_th 42 the following table sets forth the stated maturities and weighted average yields of investment securities , excluding equity securities , at december 31 , 2018 ( dollars in thousands ) : more than one year more than five one year or less to five years to ten years weighted weighted weighted amortized average amortized average amortized average cost yield cost yield cost yield available-for-sale residential mortgage-backed securities $ — — % $ — — % $ 18,665 2.12 % residential collateralized mortgage obligations — — — — 2,213 2.34 commercial mortgage-backed securities issued by u.s. government sponsored entities — — — — 3,017 2.34 municipal bond 257 3.32 — — — — total securities available-for-sale $ 257 3.32 $ — — % $ 23,895 2.19 % held-to-maturity residential mortgage-backed securities — — % — — % $ — — % foreign government securities — — 25 1.83 — — total securities held-to-maturity $ — — % $ 25 1.83 % $ — — % more than ten years total weighted weighted amortized average amortized fair average cost yield cost value yield available-for-sale residential mortgage-backed securities $ 3,215 3.30 % $ 21,880 $ 21,397 2.71 % residential collateralized mortgage obligations — — 2,213 2,116 2.34 commercial mortgage-backed securities issued by u.s. government sponsored entities 2,857 3.41 5,874 5,849 2.34 municipal bond 817 3.32 1,074 1,077 3.32 total securities available-for-sale $ 6,889 2.13 % $ 31,041 $ 30,439 2.64 % held-to-maturity residential mortgage-backed securities $ 4,546 2.07 % $ 4,546 4,378 2.07 % foreign government securities — — 25 25 1.83 total securities held-to-maturity $ 4,546 2.07 % $ 4,571 4,403 2.07 % at december 31 , 2018 and 2017 , the company 's securities portfolio primarily consisted of investment grade mortgage-backed securities and collateralized mortgage obligations issued by government agencies . 43 at december 31 , 2018 , there were no holdings of securities of any one issuer , other than the u.s. government and its agencies , in an amount greater than 10 % of stockholders ' equity . other-than-temporary impairment each reporting period , the bank evaluates all securities with a decline in fair value below the amortized cost of the investment to determine whether or not the impairment is deemed to be other-than-temporary . other-than-temporary impairment ( “ otti ” ) is required to be recognized if : ( 1 ) it intends to sell the security ; ( 2 ) it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis ; or ( 3 ) for debt securities , the present value of expected cash flows is not sufficient to recover the entire amortized cost basis . marketable equity securities are evaluated for otti based on the severity and duration of the impairment and , if deemed to be other than temporary , the declines in fair value are reflected in earnings as realized losses . for impaired debt securities that the bank intends to sell , or more likely than not will be required to sell , the full amount of the impairment is recognized as otti , resulting in a realized loss that is a charged to earnings through a reduction in noninterest income . for all other impaired debt securities , credit-related otti is recognized through earnings and non-credit related otti is recognized in other comprehensive income/loss , net of applicable taxes . the company did not recognize any otti during the years ended december 31 , 2018 and 2017. loans loans are the bank 's primary interest-earning asset . the following tables set forth certain information about the loan portfolio and asset quality . the following table sets forth the composition of the loan portfolio , by type of loan at the dates indicated ( dollars in thousands ) : replace_table_token_2_th commercial real estate loans include owner-occupied loans of $ 236.0 million , $ 177 million , $ 61.0 million , $ 48 million and $ 39.6 million at december 31 , 2018 , 2017 , 2016 , 2015 and 2014 , respectively . the following tables set forth certain information at december 31 , 2018 regarding the dollar amount of loan principal repayments becoming due during the periods indicated . the tables do not include any estimate of prepayments 44 that significantly shorten the average loan life and may cause actual repayment experience to differ from that shown below ( dollars in thousands ) . replace_table_token_3_th the following table sets forth the dollar amount of all loans at december 31 , 2018 that are due after december 31 , 2019 and have either fixed interest rates or floating interest rates ( dollars in thousands ) : replace_table_token_4_th 45 the following table sets forth the dollar amount of all loan originations , purchases and sales at the dates indicated below ( dollars in thousands ) : replace_table_token_5_th asset quality non-performing assets consist of non-accrual loans , non-accrual troubled debt restructurings and other real estate that has been acquired in partial or full satisfaction of loan obligations or upon foreclosure . past due status on all loans is based on the contractual terms of the loan . it is generally the bank 's policy that a loan 90 days past due be placed in non-accrual status unless factors exist that would eliminate the need to place a loan in this status . a loan may also be designated as non-accrual at any time if payment of principal or interest in full is not expected due to deterioration in the financial condition of the borrower . at the time loans are placed in non-accrual status , the accrual of interest is discontinued and previously accrued interest is reversed . story_separator_special_tag the increase in the prepaid third-party debit card income reflects the growth in the third-party debit card business and a termination fee of $ 500,000 received in 2018 for a discontinued relationship . the decrease in other service charges and fees was primarily due to a decrease of $ 1.2 million in foreign currency conversion fees , which were at an elevated level during the fourth quarter of 2017 and the first quarter of 2018 , as customers , particularly those in the digital currency business , were transferring funds from their global corporate accounts back into their u.s. dollar accounts with the bank . non-interest expense for the year ended december 31 , 2018 , non-interest expense increased $ 10.8 million to $ 43.5 million as compared to $ 32.7 million for the year ended december 31 , 2017. compensation and benefits increased $ 6.5 million to $ 25.7 million for the year ended december 31 , 2018 as compared to $ 19.2 million for 2017. this increase was due primarily to an increase of $ 3.4 million in salaries due primarily to the addition of 28 full-time equivalent employees . these employees were hired to support the growth of the company , in both the business development and risk management areas . in addition , expense related to restricted stock unit grants increased $ 1.3 million to $ 1.7 million for 2018 as compared to $ 412,000 for 2017 , primarily due to new performance based restricted stock units granted in 2018. for those same periods , data processing fees increased $ 2.4 million to $ 4.0 million due primarily to costs related to wire transfer activity as well as technology costs to support the growth in various deposit verticals . off-balance sheet arrangements the company is party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers . these financial instruments include commitments to extend credit , which involve elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets . exposure to credit loss is represented by the contractual amount of the instruments . the company uses the same credit policies in making commitments as it does for on-balance sheet instruments . 57 the following is a table of off-balance sheet arrangements broken out by fixed and variable rate commitments for the periods indicated therein ( dollars in thousands ) : replace_table_token_20_th the following is a maturity schedule for the company 's off-balance sheet arrangements at december 31 , 2018 ( dollars in thousands ) : replace_table_token_21_th story_separator_special_tag 59 discretionary bonus payments to executive officers based on the amount of the shortfall . the implementation of the capital conservation buffer began on january 1 , 2016 at the 0.625 % level and was fully phased in at 2.5 % on january 1 , 2019. the capital levels of the company and bank exceeded the capital conservation buffer requirements at december 31 , 2018. as a result of the recently enacted economic growth act ( the “ act ” ) , banking regulatory agencies adopted a revised definition of “ well capitalized ” for financial institutions and holding companies with assets of less than $ 10 billion and that are not determined to be ineligible by their primary federal regulator due to their risk profile ( a “ qualifying community bank ” ) . the new definition expanded the ways that a qualifying community bank may meet its capital requirements and be deemed “ well capitalized . ” the new rule establishes a “ community bank leverage ratio ” equal to the tangible equity capital divided by the average total consolidated assets . a qualifying community bank that exceeds a to-be-determined threshold for this new leverage ratio , which regulators must set at between 8 % and 10 % , are considered to be well capitalized and to have met generally applicable leverage capital requirements , generally applicable risk-based capital requirements , and any other capital or leverage requirements to which such financial institution or holding company is subject . in addition , as a result of the act , the frb amended its small bank holding company and savings and loan holding company policy statement to provide that holding companies with consolidated assets of less than $ 3 billion that are ( i ) not engaged in significant nonbanking activities , ( ii ) do not conduct significant off-balance sheet activities , and ( 3 ) do not have a material amount of sec-registered debt or equity securities , other than trust preferred securities , that contribute to an organization 's complexity , are no longer subject to regulatory capital requirements . the bank plans to continue to measure capital adequacy using the ratios in the table above . critical accounting policies a summary of accounting policies is provided in note 3 to the consolidated financial statements included in this report . critical accounting estimates are necessary in the application of certain accounting policies and procedures and are particularly susceptible to significant change . critical accounting policies are defined as those involving significant judgments and assumptions by management that could have a material impact on the carrying value of certain assets or on income under different assumptions or conditions . management believes the company 's most critical accounting policies , which involve the most complex or subjective decisions or assessments , are as follows : allowance for loan losses although management evaluates available information to determine the adequacy of the allowance for loan losses , the level of the allowance is an estimate which is subject to significant judgement and short term change . because of uncertainties associated with local economic conditions , collateral values and future cash flows of the loan portfolio , it is reasonably possible that a material change could occur in the allowance for loan losses in the near term due to economic ,

liquidity and capital resources liquidity is the ability to meet current and future financial obligations of a short-term nature . the bank 's primary sources of funds consist of deposit inflows , loan repayments and maturities and sales of securities . while maturities and scheduled amortization of loans and securities are predictable sources of funds , deposit flows and mortgage prepayments are greatly influenced by general interest rates , economic conditions and competition . the bank regularly reviews the need to adjust investments in liquid assets based upon an assessment of : ( 1 ) expected loan demand , ( 2 ) expected deposit flows , ( 3 ) yields available on interest earning deposits and securities , and ( 4 ) the objectives of the alco program . excess liquid assets are invested generally in interest earning deposits and short- and intermediate-term securities . the bank 's most liquid assets are cash and cash equivalents . the levels of these assets are dependent on operating , financing , lending and investing activities during any given period . at december 31 , 2018 and december 31 , 2017 , cash and cash equivalents totaled $ 232.9 million and $ 261.2 million , respectively . securities classified as available-for-sale , which provide additional sources of liquidity , totaled $ 32.5 million at december 31 , 2018 and $ 32.2 million at december 31 , 2017. at december 31 , 2018 , the bank had the ability to borrow a total of $ 249.7 million from the fhlbny . it also had an available line of credit with the frbny discount window of $ 127.3 million . total fhlb advances at december 31 , 2018 amounted to $ 185.0 million . these advances were used to supplement deposit funding to support loan growth . in february 2019 , the bank pledged additional collateral to the fhlb and , as a result , its total borrowing capacity was increased to $ 346.8 million .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources liquidity is the ability to meet current and future financial obligations of a short-term nature . the bank 's primary sources of funds consist of deposit inflows , loan repayments and maturities and sales of securities . while maturities and scheduled amortization of loans and securities are predictable sources of funds , deposit flows and mortgage prepayments are greatly influenced by general interest rates , economic conditions and competition . the bank regularly reviews the need to adjust investments in liquid assets based upon an assessment of : ( 1 ) expected loan demand , ( 2 ) expected deposit flows , ( 3 ) yields available on interest earning deposits and securities , and ( 4 ) the objectives of the alco program . excess liquid assets are invested generally in interest earning deposits and short- and intermediate-term securities . the bank 's most liquid assets are cash and cash equivalents . the levels of these assets are dependent on operating , financing , lending and investing activities during any given period . at december 31 , 2018 and december 31 , 2017 , cash and cash equivalents totaled $ 232.9 million and $ 261.2 million , respectively . securities classified as available-for-sale , which provide additional sources of liquidity , totaled $ 32.5 million at december 31 , 2018 and $ 32.2 million at december 31 , 2017. at december 31 , 2018 , the bank had the ability to borrow a total of $ 249.7 million from the fhlbny . it also had an available line of credit with the frbny discount window of $ 127.3 million . total fhlb advances at december 31 , 2018 amounted to $ 185.0 million . these advances were used to supplement deposit funding to support loan growth . in february 2019 , the bank pledged additional collateral to the fhlb and , as a result , its total borrowing capacity was increased to $ 346.8 million .
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 Suspicious Activity Report : investments the following table summarizes the amortized cost and fair value of securities available-for-sale and securities held-to-maturity at december 31 , 2018 , 2017 and 2016 ( dollars in thousands ) : replace_table_token_1_th 42 the following table sets forth the stated maturities and weighted average yields of investment securities , excluding equity securities , at december 31 , 2018 ( dollars in thousands ) : more than one year more than five one year or less to five years to ten years weighted weighted weighted amortized average amortized average amortized average cost yield cost yield cost yield available-for-sale residential mortgage-backed securities $ — — % $ — — % $ 18,665 2.12 % residential collateralized mortgage obligations — — — — 2,213 2.34 commercial mortgage-backed securities issued by u.s. government sponsored entities — — — — 3,017 2.34 municipal bond 257 3.32 — — — — total securities available-for-sale $ 257 3.32 $ — — % $ 23,895 2.19 % held-to-maturity residential mortgage-backed securities — — % — — % $ — — % foreign government securities — — 25 1.83 — — total securities held-to-maturity $ — — % $ 25 1.83 % $ — — % more than ten years total weighted weighted amortized average amortized fair average cost yield cost value yield available-for-sale residential mortgage-backed securities $ 3,215 3.30 % $ 21,880 $ 21,397 2.71 % residential collateralized mortgage obligations — — 2,213 2,116 2.34 commercial mortgage-backed securities issued by u.s. government sponsored entities 2,857 3.41 5,874 5,849 2.34 municipal bond 817 3.32 1,074 1,077 3.32 total securities available-for-sale $ 6,889 2.13 % $ 31,041 $ 30,439 2.64 % held-to-maturity residential mortgage-backed securities $ 4,546 2.07 % $ 4,546 4,378 2.07 % foreign government securities — — 25 25 1.83 total securities held-to-maturity $ 4,546 2.07 % $ 4,571 4,403 2.07 % at december 31 , 2018 and 2017 , the company 's securities portfolio primarily consisted of investment grade mortgage-backed securities and collateralized mortgage obligations issued by government agencies . 43 at december 31 , 2018 , there were no holdings of securities of any one issuer , other than the u.s. government and its agencies , in an amount greater than 10 % of stockholders ' equity . other-than-temporary impairment each reporting period , the bank evaluates all securities with a decline in fair value below the amortized cost of the investment to determine whether or not the impairment is deemed to be other-than-temporary . other-than-temporary impairment ( “ otti ” ) is required to be recognized if : ( 1 ) it intends to sell the security ; ( 2 ) it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis ; or ( 3 ) for debt securities , the present value of expected cash flows is not sufficient to recover the entire amortized cost basis . marketable equity securities are evaluated for otti based on the severity and duration of the impairment and , if deemed to be other than temporary , the declines in fair value are reflected in earnings as realized losses . for impaired debt securities that the bank intends to sell , or more likely than not will be required to sell , the full amount of the impairment is recognized as otti , resulting in a realized loss that is a charged to earnings through a reduction in noninterest income . for all other impaired debt securities , credit-related otti is recognized through earnings and non-credit related otti is recognized in other comprehensive income/loss , net of applicable taxes . the company did not recognize any otti during the years ended december 31 , 2018 and 2017. loans loans are the bank 's primary interest-earning asset . the following tables set forth certain information about the loan portfolio and asset quality . the following table sets forth the composition of the loan portfolio , by type of loan at the dates indicated ( dollars in thousands ) : replace_table_token_2_th commercial real estate loans include owner-occupied loans of $ 236.0 million , $ 177 million , $ 61.0 million , $ 48 million and $ 39.6 million at december 31 , 2018 , 2017 , 2016 , 2015 and 2014 , respectively . the following tables set forth certain information at december 31 , 2018 regarding the dollar amount of loan principal repayments becoming due during the periods indicated . the tables do not include any estimate of prepayments 44 that significantly shorten the average loan life and may cause actual repayment experience to differ from that shown below ( dollars in thousands ) . replace_table_token_3_th the following table sets forth the dollar amount of all loans at december 31 , 2018 that are due after december 31 , 2019 and have either fixed interest rates or floating interest rates ( dollars in thousands ) : replace_table_token_4_th 45 the following table sets forth the dollar amount of all loan originations , purchases and sales at the dates indicated below ( dollars in thousands ) : replace_table_token_5_th asset quality non-performing assets consist of non-accrual loans , non-accrual troubled debt restructurings and other real estate that has been acquired in partial or full satisfaction of loan obligations or upon foreclosure . past due status on all loans is based on the contractual terms of the loan . it is generally the bank 's policy that a loan 90 days past due be placed in non-accrual status unless factors exist that would eliminate the need to place a loan in this status . a loan may also be designated as non-accrual at any time if payment of principal or interest in full is not expected due to deterioration in the financial condition of the borrower . at the time loans are placed in non-accrual status , the accrual of interest is discontinued and previously accrued interest is reversed . story_separator_special_tag the increase in the prepaid third-party debit card income reflects the growth in the third-party debit card business and a termination fee of $ 500,000 received in 2018 for a discontinued relationship . the decrease in other service charges and fees was primarily due to a decrease of $ 1.2 million in foreign currency conversion fees , which were at an elevated level during the fourth quarter of 2017 and the first quarter of 2018 , as customers , particularly those in the digital currency business , were transferring funds from their global corporate accounts back into their u.s. dollar accounts with the bank . non-interest expense for the year ended december 31 , 2018 , non-interest expense increased $ 10.8 million to $ 43.5 million as compared to $ 32.7 million for the year ended december 31 , 2017. compensation and benefits increased $ 6.5 million to $ 25.7 million for the year ended december 31 , 2018 as compared to $ 19.2 million for 2017. this increase was due primarily to an increase of $ 3.4 million in salaries due primarily to the addition of 28 full-time equivalent employees . these employees were hired to support the growth of the company , in both the business development and risk management areas . in addition , expense related to restricted stock unit grants increased $ 1.3 million to $ 1.7 million for 2018 as compared to $ 412,000 for 2017 , primarily due to new performance based restricted stock units granted in 2018. for those same periods , data processing fees increased $ 2.4 million to $ 4.0 million due primarily to costs related to wire transfer activity as well as technology costs to support the growth in various deposit verticals . off-balance sheet arrangements the company is party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers . these financial instruments include commitments to extend credit , which involve elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets . exposure to credit loss is represented by the contractual amount of the instruments . the company uses the same credit policies in making commitments as it does for on-balance sheet instruments . 57 the following is a table of off-balance sheet arrangements broken out by fixed and variable rate commitments for the periods indicated therein ( dollars in thousands ) : replace_table_token_20_th the following is a maturity schedule for the company 's off-balance sheet arrangements at december 31 , 2018 ( dollars in thousands ) : replace_table_token_21_th story_separator_special_tag 59 discretionary bonus payments to executive officers based on the amount of the shortfall . the implementation of the capital conservation buffer began on january 1 , 2016 at the 0.625 % level and was fully phased in at 2.5 % on january 1 , 2019. the capital levels of the company and bank exceeded the capital conservation buffer requirements at december 31 , 2018. as a result of the recently enacted economic growth act ( the “ act ” ) , banking regulatory agencies adopted a revised definition of “ well capitalized ” for financial institutions and holding companies with assets of less than $ 10 billion and that are not determined to be ineligible by their primary federal regulator due to their risk profile ( a “ qualifying community bank ” ) . the new definition expanded the ways that a qualifying community bank may meet its capital requirements and be deemed “ well capitalized . ” the new rule establishes a “ community bank leverage ratio ” equal to the tangible equity capital divided by the average total consolidated assets . a qualifying community bank that exceeds a to-be-determined threshold for this new leverage ratio , which regulators must set at between 8 % and 10 % , are considered to be well capitalized and to have met generally applicable leverage capital requirements , generally applicable risk-based capital requirements , and any other capital or leverage requirements to which such financial institution or holding company is subject . in addition , as a result of the act , the frb amended its small bank holding company and savings and loan holding company policy statement to provide that holding companies with consolidated assets of less than $ 3 billion that are ( i ) not engaged in significant nonbanking activities , ( ii ) do not conduct significant off-balance sheet activities , and ( 3 ) do not have a material amount of sec-registered debt or equity securities , other than trust preferred securities , that contribute to an organization 's complexity , are no longer subject to regulatory capital requirements . the bank plans to continue to measure capital adequacy using the ratios in the table above . critical accounting policies a summary of accounting policies is provided in note 3 to the consolidated financial statements included in this report . critical accounting estimates are necessary in the application of certain accounting policies and procedures and are particularly susceptible to significant change . critical accounting policies are defined as those involving significant judgments and assumptions by management that could have a material impact on the carrying value of certain assets or on income under different assumptions or conditions . management believes the company 's most critical accounting policies , which involve the most complex or subjective decisions or assessments , are as follows : allowance for loan losses although management evaluates available information to determine the adequacy of the allowance for loan losses , the level of the allowance is an estimate which is subject to significant judgement and short term change . because of uncertainties associated with local economic conditions , collateral values and future cash flows of the loan portfolio , it is reasonably possible that a material change could occur in the allowance for loan losses in the near term due to economic ,

