because of the nature of the judgment and assumptions we make , actual results could differ from these judgments and estimates that could have a material impact on the carrying values of our assets and liabilities and our results of operations . management has reviewed and approved these critical accounting policies and has discussed these policies with the company 's audit committee . 35 table of contents allowance for loan losses the allowance for loan loss is management 's estimate of credit losses inherent in the loan portfolio . the allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings . loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed . subsequent recoveries , if any , are credited to the allowance . the allowance for loan losses is evaluated on a regular basis by management and is based upon management 's periodic review of the collectability of the loans in light of historical experience , the nature and volume of the loan portfolio , adverse situations that may affect the borrower 's ability to repay , estimated value of any underlying collateral and prevailing economic conditions . this evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available . we have an established process to determine the adequacy of the allowance for loan losses that assesses the losses inherent in our portfolio . while we attribute portions of the allowance to specific portfolio segments , the entire allowance is available to absorb credit losses inherent in the total loan portfolio . our process involves procedures to appropriately consider the unique risk characteristics of our commercial and consumer loan portfolio segments . for each portfolio segment , impairment is measured individually for each impaired loan . our allowance levels are influenced by loan volume , loan grade or delinquency status , historic loss experience and other economic conditions . the allowance consists of general and specific components . commercial loans are assessed for estimated losses by grading each loan using various risk factors identified through periodic reviews . we apply historic grade-specific loss factors to each loan class . in the development of our statistically derived loan grade loss factors , we observe historical losses over 20 quarters for each loan grade . these loss estimates are adjusted as appropriate based on additional analysis of external loss data or other risks identified from current economic conditions and credit quality trends . for consumer loans , we determine the allowance on a collective basis utilizing historical losses over 20 quarters to represent our best estimate of inherent loss . we pool loans , generally by loan class with similar risk characteristics . included in the general component of the allowance for loan losses for both portfolio segments is a margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating general losses in the portfolio . uncertainties and subjective issues such as changes in the lending policies and procedures , changes in the local/national economy , changes in volume or type of credits , changes in volume/severity or problem loans , quality of loan review and board of director oversight , concentrations of credit , and peer group comparisons are qualitative and environmental factors considered . the specific component relates to loans that are classified as impaired . for loans that are classified as impaired , an allowance is established when the value of the impaired loan is lower than the carrying value of that loan . a loan is considered impaired when , based on current information and events , it is probable that the company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement . factors considered by management in determining impairment include payment status , collateral value , and the probability of collecting scheduled principal and interest payments when due . impairment is measured on a loan by loan basis for commercial and consumer loans by either the present value of expected future cash flows discounted at the loan 's effective interest rate , the loan 's obtainable market price , or the fair value of the collateral if the loan is collateral dependent . the specific component also includes an amount for the estimated impairment on commercial and consumer loans modified in a troubled debt restructuring ( tdr ) , whether on accrual or nonaccrual status . while management uses available information to recognize losses on loans , future additions to the allowance may be necessary based on changes in local economic conditions . in addition , regulatory agencies , as an integral part of their examination process , periodically review our allowance for loan losses . such agencies may require us to recognize additions to the allowances based on their judgments about information available to them at the time of their examination . fair valuation of financial instruments we use fair value measurements to record fair value adjustments to certain financial instruments and to determine fair value disclosures . additionally , we may be required to record other assets at fair value on a nonrecurring basis . these nonrecurring fair value adjustments typically involve application of lower-of-cost-or-market accounting or write-downs of individual assets . further , we include in the notes to the consolidated financial statements information about the extent to which fair value is used to measure assets and liabilities , the valuation methodologies used , and the related impact to income . additionally , for financial instruments not recorded at fair value , we disclose the estimate of their fair value . story_separator_special_tag million , or 1.35 % of gross loans , as of december 31 , 2014 , and $ 10.2 million , or 1.39 % of gross loans , as of december 31 , 2013 . the lesser provision expense of $ 3.2 million during 2015 relates primarily to the improved credit quality of our loan portfolio in 2015. during the twelve months ended december 31 , 2015 , our net charge-offs were $ 1.3 million , representing 0.14 % of average loans , and consisted of $ 1.5 million in loans charged-off , partially offset by $ 185,000 of recoveries on loans previously charged-off . in addition , our loan balances increased by $ 133.5 million while the amount of our nonperforming assets decreased by $ 865,000 and our classified assets declined . factors such as these are also considered in determining the amount of loan loss provision necessary to maintain our allowance for loan losses at an adequate level . we reported net charge-offs of $ 2.6 million and $ 2.4 million for the years ended december 31 , 2014 and 2013 , respectively , including recoveries of $ 251,000 and $ 125,000 in 2014 and 2013 , respectively . the net charge-offs of $ 2.6 million and $ 2.4 million during 2014 and 2013 , respectively , represented 0.33 % and 0.34 % of the average outstanding loan portfolios for the respective years . noninterest income the following tables set forth information related to our noninterest income . replace_table_token_6_th noninterest income was $ 8.4 million for the year ended december 31 , 2015 , a $ 2.6 million , or 45.6 % , increase over noninterest income of $ 5.8 million for the year ended december 31 , 2014. the increase in total noninterest income during 2015 resulted primarily from the following : ● loan and mortgage fee income increased $ 2.4 million , or 84.8 % , driven by a $ 2.3 million increase in mortgage origination fee income which totaled $ 5.0 million for the year . during 2015 , we continued the expansion of our mortgage operations , adding five additional team members to assist with originating , underwriting , closing and funding residential mortgage loans . ● other income increased by $ 162,000 , or 14.6 % , due primarily to increased fee income on our atm and debit cards , which is driven by an increase in transaction volume , and increased wire fees . the increase in noninterest income was partially offset by a $ 30,000 , or 3.3 % , decrease in service fees on deposit accounts which was primarily related to a $ 25,000 decrease in non-sufficient funds fee income . 41 table of contents noninterest income was $ 5.8 million for the year ended december 31 , 2014 , a $ 2.0 million increase over noninterest income of $ 3.8 million for the year ended december 31 , 2013. the increase in total noninterest income during 2014 resulted primarily from the following : ● loan and mortgage fee income increased $ 1.6 million , or 131.1 % , driven by a $ 1.6 million increase in mortgage origination fee income which totaled $ 2.7 million for the year . during 2014 , we continued the expansion our mortgage operations , adding five additional team members to assist with originating , underwriting , closing and funding residential mortgage loans . ● service fees on deposit accounts increased 5.0 % , or $ 44,000 , primarily related to increased service charge fee income on our transaction accounts . during 2014 , our transaction accounts , which include checking , money market , and savings accounts , grew by $ 108.7 million , or 26.3 % . ● during the second quarter of 2014 , we sold a portion of our investment securities and recognized a gain on sale $ 230,000 . ● other income increased by $ 76,000 , or 7.4 % , due primarily to increased fee income on our atm and debit cards which is driven by an increase in transaction volume . in accordance with the requirement set forth under the dodd-frank act , in june 2011 , the federal reserve approved a final rule which caps an issuer 's base interchange fee at 21 cents per transaction and allows an additional 5 basis point charge per transaction to help cover fraud losses . although the rule does not apply to institutions with less than $ 10 billion in assets , such as our bank , there is concern that the price controls may harm community banks , which could be pressured by the marketplace to lower their own interchange rates . our atm/debit card fee income is included in other noninterest income and was $ 785,000 , $ 667,000 , and $ 560,000 for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , the majority of which related to interchange fee income . noninterest expenses the following tables set forth information related to our noninterest expenses . replace_table_token_7_th noninterest expense was $ 28.2 million for the year ended december 31 , 2015 , a $ 3.3 million , or 13.3 % , increase from noninterest expense of $ 24.9 million for 2014. the increase in total noninterest expenses resulted primarily from the following : ● compensation and benefits expense increased $ 3.0 million , or 21.4 % , during 2015 relating primarily to increases in base and incentive compensation and benefits expenses . base compensation expense increased by $ 1.8 million driven by the cost of 13 additional employees , five of whom were hired to assist with our expanded mortgage capabilities with the remainder being hired to support our growth in loans and deposits , combined with annual salary increases . incentive compensation , which is based on certain targeted financial performance goals met by management , increased by $ 200,000 , while benefits expenses increased $ 1.0 million during

liquidity and capital resources liquidity represents the ability of a company to convert assets into cash or cash equivalents without significant loss , and the ability to raise additional funds by increasing liabilities . liquidity management involves monitoring our sources and uses of funds in order to meet our day-to-day cash flow requirements while maximizing profits . liquidity management is made more complicated because different balance sheet components are subject to varying degrees of management control . for example , the timing of maturities of our investment portfolio is fairly predictable and subject to a high degree of control at the time investment decisions are made . however , net deposit inflows and outflows are far less predictable and are not subject to the same degree of control . at december 31 , 2015 and 2014 , our liquid assets amounted to $ 62.9 million and $ 41.3 million , or 5.2 % and 4.0 % of total assets , respectively . our investment securities at december 31 , 2015 and 2014 amounted to $ 95.5 million and $ 61.5 million , or 7.8 % and 6.0 % of total assets , respectively . investment securities traditionally provide a secondary source of liquidity since they can be converted into cash in a timely manner . however , approximately 24 % of these securities are pledged against outstanding debt . therefore , the related debt would need to be repaid prior to the securities being sold in order for these securities to be converted to cash . in addition , approximately 12 % of our investment securities are pledged to secure client deposits . our ability to maintain and expand our deposit base and borrowing capabilities serves as our primary source of liquidity . we plan to meet our future cash needs through the liquidation of temporary investments , the generation of deposits , and from additional borrowings . in addition , we will receive cash upon the maturity and sale of loans and the maturity of investment securities .


 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 represents the ability of a company to convert assets into cash or cash equivalents without significant loss , and the ability to raise additional funds by increasing liabilities . liquidity management involves monitoring our sources and uses of funds in order to meet our day-to-day cash flow requirements while maximizing profits . liquidity management is made more complicated because different balance sheet components are subject to varying degrees of management control . for example , the timing of maturities of our investment portfolio is fairly predictable and subject to a high degree of control at the time investment decisions are made . however , net deposit inflows and outflows are far less predictable and are not subject to the same degree of control . at december 31 , 2015 and 2014 , our liquid assets amounted to $ 62.9 million and $ 41.3 million , or 5.2 % and 4.0 % of total assets , respectively . our investment securities at december 31 , 2015 and 2014 amounted to $ 95.5 million and $ 61.5 million , or 7.8 % and 6.0 % of total assets , respectively . investment securities traditionally provide a secondary source of liquidity since they can be converted into cash in a timely manner . however , approximately 24 % of these securities are pledged against outstanding debt . therefore , the related debt would need to be repaid prior to the securities being sold in order for these securities to be converted to cash . in addition , approximately 12 % of our investment securities are pledged to secure client deposits . our ability to maintain and expand our deposit base and borrowing capabilities serves as our primary source of liquidity . we plan to meet our future cash needs through the liquidation of temporary investments , the generation of deposits , and from additional borrowings . in addition , we will receive cash upon the maturity and sale of loans and the maturity of investment securities .
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 Suspicious Activity Report : because of the nature of the judgment and assumptions we make , actual results could differ from these judgments and estimates that could have a material impact on the carrying values of our assets and liabilities and our results of operations . management has reviewed and approved these critical accounting policies and has discussed these policies with the company 's audit committee . 35 table of contents allowance for loan losses the allowance for loan loss is management 's estimate of credit losses inherent in the loan portfolio . the allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings . loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed . subsequent recoveries , if any , are credited to the allowance . the allowance for loan losses is evaluated on a regular basis by management and is based upon management 's periodic review of the collectability of the loans in light of historical experience , the nature and volume of the loan portfolio , adverse situations that may affect the borrower 's ability to repay , estimated value of any underlying collateral and prevailing economic conditions . this evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available . we have an established process to determine the adequacy of the allowance for loan losses that assesses the losses inherent in our portfolio . while we attribute portions of the allowance to specific portfolio segments , the entire allowance is available to absorb credit losses inherent in the total loan portfolio . our process involves procedures to appropriately consider the unique risk characteristics of our commercial and consumer loan portfolio segments . for each portfolio segment , impairment is measured individually for each impaired loan . our allowance levels are influenced by loan volume , loan grade or delinquency status , historic loss experience and other economic conditions . the allowance consists of general and specific components . commercial loans are assessed for estimated losses by grading each loan using various risk factors identified through periodic reviews . we apply historic grade-specific loss factors to each loan class . in the development of our statistically derived loan grade loss factors , we observe historical losses over 20 quarters for each loan grade . these loss estimates are adjusted as appropriate based on additional analysis of external loss data or other risks identified from current economic conditions and credit quality trends . for consumer loans , we determine the allowance on a collective basis utilizing historical losses over 20 quarters to represent our best estimate of inherent loss . we pool loans , generally by loan class with similar risk characteristics . included in the general component of the allowance for loan losses for both portfolio segments is a margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating general losses in the portfolio . uncertainties and subjective issues such as changes in the lending policies and procedures , changes in the local/national economy , changes in volume or type of credits , changes in volume/severity or problem loans , quality of loan review and board of director oversight , concentrations of credit , and peer group comparisons are qualitative and environmental factors considered . the specific component relates to loans that are classified as impaired . for loans that are classified as impaired , an allowance is established when the value of the impaired loan is lower than the carrying value of that loan . a loan is considered impaired when , based on current information and events , it is probable that the company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement . factors considered by management in determining impairment include payment status , collateral value , and the probability of collecting scheduled principal and interest payments when due . impairment is measured on a loan by loan basis for commercial and consumer loans by either the present value of expected future cash flows discounted at the loan 's effective interest rate , the loan 's obtainable market price , or the fair value of the collateral if the loan is collateral dependent . the specific component also includes an amount for the estimated impairment on commercial and consumer loans modified in a troubled debt restructuring ( tdr ) , whether on accrual or nonaccrual status . while management uses available information to recognize losses on loans , future additions to the allowance may be necessary based on changes in local economic conditions . in addition , regulatory agencies , as an integral part of their examination process , periodically review our allowance for loan losses . such agencies may require us to recognize additions to the allowances based on their judgments about information available to them at the time of their examination . fair valuation of financial instruments we use fair value measurements to record fair value adjustments to certain financial instruments and to determine fair value disclosures . additionally , we may be required to record other assets at fair value on a nonrecurring basis . these nonrecurring fair value adjustments typically involve application of lower-of-cost-or-market accounting or write-downs of individual assets . further , we include in the notes to the consolidated financial statements information about the extent to which fair value is used to measure assets and liabilities , the valuation methodologies used , and the related impact to income . additionally , for financial instruments not recorded at fair value , we disclose the estimate of their fair value . story_separator_special_tag million , or 1.35 % of gross loans , as of december 31 , 2014 , and $ 10.2 million , or 1.39 % of gross loans , as of december 31 , 2013 . the lesser provision expense of $ 3.2 million during 2015 relates primarily to the improved credit quality of our loan portfolio in 2015. during the twelve months ended december 31 , 2015 , our net charge-offs were $ 1.3 million , representing 0.14 % of average loans , and consisted of $ 1.5 million in loans charged-off , partially offset by $ 185,000 of recoveries on loans previously charged-off . in addition , our loan balances increased by $ 133.5 million while the amount of our nonperforming assets decreased by $ 865,000 and our classified assets declined . factors such as these are also considered in determining the amount of loan loss provision necessary to maintain our allowance for loan losses at an adequate level . we reported net charge-offs of $ 2.6 million and $ 2.4 million for the years ended december 31 , 2014 and 2013 , respectively , including recoveries of $ 251,000 and $ 125,000 in 2014 and 2013 , respectively . the net charge-offs of $ 2.6 million and $ 2.4 million during 2014 and 2013 , respectively , represented 0.33 % and 0.34 % of the average outstanding loan portfolios for the respective years . noninterest income the following tables set forth information related to our noninterest income . replace_table_token_6_th noninterest income was $ 8.4 million for the year ended december 31 , 2015 , a $ 2.6 million , or 45.6 % , increase over noninterest income of $ 5.8 million for the year ended december 31 , 2014. the increase in total noninterest income during 2015 resulted primarily from the following : ● loan and mortgage fee income increased $ 2.4 million , or 84.8 % , driven by a $ 2.3 million increase in mortgage origination fee income which totaled $ 5.0 million for the year . during 2015 , we continued the expansion of our mortgage operations , adding five additional team members to assist with originating , underwriting , closing and funding residential mortgage loans . ● other income increased by $ 162,000 , or 14.6 % , due primarily to increased fee income on our atm and debit cards , which is driven by an increase in transaction volume , and increased wire fees . the increase in noninterest income was partially offset by a $ 30,000 , or 3.3 % , decrease in service fees on deposit accounts which was primarily related to a $ 25,000 decrease in non-sufficient funds fee income . 41 table of contents noninterest income was $ 5.8 million for the year ended december 31 , 2014 , a $ 2.0 million increase over noninterest income of $ 3.8 million for the year ended december 31 , 2013. the increase in total noninterest income during 2014 resulted primarily from the following : ● loan and mortgage fee income increased $ 1.6 million , or 131.1 % , driven by a $ 1.6 million increase in mortgage origination fee income which totaled $ 2.7 million for the year . during 2014 , we continued the expansion our mortgage operations , adding five additional team members to assist with originating , underwriting , closing and funding residential mortgage loans . ● service fees on deposit accounts increased 5.0 % , or $ 44,000 , primarily related to increased service charge fee income on our transaction accounts . during 2014 , our transaction accounts , which include checking , money market , and savings accounts , grew by $ 108.7 million , or 26.3 % . ● during the second quarter of 2014 , we sold a portion of our investment securities and recognized a gain on sale $ 230,000 . ● other income increased by $ 76,000 , or 7.4 % , due primarily to increased fee income on our atm and debit cards which is driven by an increase in transaction volume . in accordance with the requirement set forth under the dodd-frank act , in june 2011 , the federal reserve approved a final rule which caps an issuer 's base interchange fee at 21 cents per transaction and allows an additional 5 basis point charge per transaction to help cover fraud losses . although the rule does not apply to institutions with less than $ 10 billion in assets , such as our bank , there is concern that the price controls may harm community banks , which could be pressured by the marketplace to lower their own interchange rates . our atm/debit card fee income is included in other noninterest income and was $ 785,000 , $ 667,000 , and $ 560,000 for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , the majority of which related to interchange fee income . noninterest expenses the following tables set forth information related to our noninterest expenses . replace_table_token_7_th noninterest expense was $ 28.2 million for the year ended december 31 , 2015 , a $ 3.3 million , or 13.3 % , increase from noninterest expense of $ 24.9 million for 2014. the increase in total noninterest expenses resulted primarily from the following : ● compensation and benefits expense increased $ 3.0 million , or 21.4 % , during 2015 relating primarily to increases in base and incentive compensation and benefits expenses . base compensation expense increased by $ 1.8 million driven by the cost of 13 additional employees , five of whom were hired to assist with our expanded mortgage capabilities with the remainder being hired to support our growth in loans and deposits , combined with annual salary increases . incentive compensation , which is based on certain targeted financial performance goals met by management , increased by $ 200,000 , while benefits expenses increased $ 1.0 million during

