Loans individually evaluated for impairment

The following table presents loans individually evaluated for impairment by class of loans as of June 30, 2019:


	Unpaid				Allowance for
	Principal		Recorded		Loan Losses
(dollars in thousands)	Balance		Investment		Allocated
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	3,129	$	437	$	0
Non-working capital loans		2,321		926		0
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,975		1,437		0
Agri-business and agricultural loans:
Loans secured by farmland		603		283		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		200		119		0
Open end and junior lien loans		92		92		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		6,610		6,301		2,995
Non-working capital loans		11,135		11,155		6,213
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,756		1,756		394
Agri-business and agricultural loans:
Loans secured by farmland		148		147		87
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,637		1,640		339
Total	$	29,606	$	24,293	$	10,028

The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2018:


	Unpaid				Allowance for
	Principal		Recorded		Loan Losses
(dollars in thousands)	Balance		Investment		Allocated
With no related allowance recorded:
Commercial and industrial loans:
Non-working capital loans	$	3,284	$	1,889	$	0
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,773		1,527		0
Agri-business and agricultural loans:
Loans secured by farmland		603		283		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		583		502		0
Open end and junior lien loans		220		220		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		9,691		6,694		2,602
Non-working capital loans		11,099		11,151		5,950
Commercial real estate and multi-family residential loans:
Construction and land development loans		291		291		142
Owner occupied loans		2,938		2,448		779
Agri-business and agricultural loans:
Loans secured by farmland		150		150		73
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,517		1,518		457
Other consumer loans		45		44		26
Total	$	32,194	$	26,717	$	10,029

The following table presents loans individually evaluated for impairment by class of loans as of and for the three-month period ended June 30, 2019:


					Cash Basis
	Average		Interest		Interest
	Recorded		Income		Income
(dollars in thousands)	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	287	$	0	$	1
Non-working capital loans		933		9		4
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,450		10		10
Agri-business and agricultural loans:
Loans secured by farmland		283		0		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		164		1		1
Open end and junior lien loans		93		0		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		6,326		75		26
Non-working capital loans		11,105		127		94
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,763		16		11
Agri-business and agricultural loans:
Loans secured by farmland		147		1		0
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,680		13		13
Other consumer loans		28		1		0
Total	$	24,259	$	253	$	160

The following table presents loans individually evaluated for impairment by class of loans as of and for the three-month period ended June 30, 2018:


					Cash Basis
	Average		Interest		Interest
	Recorded		Income		Income
(dollars in thousands)	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	1,011	$	6	$	14
Non-working capital loans		1,738		16		26
Commercial real estate and multi-family residential loans:
Construction and land development loans		88		2		3
Owner occupied loans		2,868		9		12
Agri-business and agricultural loans:
Loans secured by farmland		283		0		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		533		2		3
Open end and junior lien loans		247		0		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		3,005		2		2
Non-working capital loans		3,513		3		6
Commercial real estate and multi-family residential loans:
Construction and land development loans		491		6		13
Owner occupied loans		1,041		1		1
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		993		8		10
Other consumer loans		48		0		2
Total	$	15,859	$	55	$	92

The following table presents loans individually evaluated for impairment by class of loans as of and for the six-month period ended June 30, 2019:


					Cash Basis
	Average		Interest		Interest
	Recorded		Income		Income
(dollars in thousands)	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	221	$	1	$	1
Non-working capital loans		1,241		38		28
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,535		21		18
Agri-business and agricultural loans:
Loans secured by farmland		283		0		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		272		2		2
Open end and junior lien loans		143		0		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		6,406		147		85
Non-working capital loans		11,260		259		222
Commercial real estate and multi-family residential loans:
Owner occupied loans		1,922		29		23
Agri-business and agricultural loans:
Loans secured by farmland		147		3		1
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		1,639		25		25
Other consumer loans		36		2		1
Total	$	25,105	$	527	$	406

The following table presents loans individually evaluated for impairment by class of loans as of and for the six-month period ended June 30, 2018:


					Cash Basis
	Average		Interest		Interest
	Recorded		Income		Income
(dollars in thousands)	Investment		Recognized		Recognized
With no related allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans	$	1,011	$	13	$	16
Non-working capital loans		1,733		31		31
Commercial real estate and multi-family residential loans:
Construction and land development loans		95		3		3
Owner occupied loans		2,712		16		14
Agri-business and agricultural loans:
Loans secured by farmland		283		0		0
Consumer 1‑4 family loans:
Closed end first mortgage loans		538		4		4
Open end and junior lien loans		169		0		0
With an allowance recorded:
Commercial and industrial loans:
Working capital lines of credit loans		2,307		4		3
Non-working capital loans		3,365		5		6
Commercial real estate and multi-family residential loans:
Construction and land development loans		606		17		18
Owner occupied loans		1,117		1		1
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		981		15		14
Open end and junior lien loans		77		0		0
Other consumer loans		48		1		2
Total	$	15,042	$	110	$	112

Troubled Debt Restructuring


	June 30,		December 31,
(dollars in thousands)	2019		2018
Accruing troubled debt restructured loans	$	6,082	$	8,016
Nonaccrual troubled debt restructured loans		3,512		4,384
Total troubled debt restructured loans	$	9,594	$	12,400

Credit Quality Indicators

Special

Not

(dollars in thousands)

Pass

Mention

Substandard

Doubtful

Rated

Total

Commercial and industrial loans:

Working capital lines of credit loans

$

660,816

$

70,866

$

23,244

$

0

$

320

$

755,246

Non-working capital loans

645,632

25,350

18,804

0

5,329

695,115

Commercial real estate and multi-family residential loans:

Construction and land development loans

320,115

289

0

320,404

Owner occupied loans

517,431

21,043

18,318

0

556,792

Nonowner occupied loans

530,491

2,209

618

0

533,318

Multifamily loans

242,329

204

0

242,533

Agri-business and agricultural loans:

Loans secured by farmland

134,805

12,840

1,254

0

148,899

Loans for agricultural production

153,961

11,723

0

165,684

Other commercial loans

103,945

0

4

103,949

Consumer 1‑4 family mortgage loans:

Closed end first mortgage loans

55,538

0

95

0

131,875

187,508

Open end and junior lien loans

11,007

0

55

0

179,125

190,187

Residential construction loans

0

12,234

Other consumer loans

14,077

0

72,672

86,749

Total

$

3,390,147

$

144,524

$

62,388

$

0

$

401,559

$

3,998,618


			Special						Not
(dollars in thousands)	Pass		Mention		Substandard		Doubtful		Rated		Total
Commercial and industrial loans:
Working capital lines of credit loans	$	618,612	$	43,240	$	28,563	$	0	$	349	$	690,764
Non-working capital loans		664,787		15,992		27,548		0		6,247		714,574
Commercial real estate and multi-family residential loans:
Construction and land development loans		264,900		353		291		0		0		265,544
Owner occupied loans		541,734		21,864		22,371		0		0		585,969
Nonowner occupied loans		517,356		2,491		641		0		0		520,488
Multifamily loans		194,948		216		0		0		0		195,164
Agri-business and agricultural loans:
Loans secured by farmland		166,623		9,107		1,783		0		0		177,513
Loans for agricultural production		183,189		8,155		1,750		0		0		193,094
Other commercial loans		95,516		0		0		0		4		95,520
Consumer 1‑4 family mortgage loans:
Closed end first mortgage loans		54,879		0		2,021		0		128,561		185,461
Open end and junior lien loans		8,810		0		220		0		179,608		188,638
Residential construction loans		0		0		0		0		16,194		16,194
Other consumer loans		12,700		0		44		0		73,078		85,822
Total	$	3,324,054	$	101,418	$	85,232	$	0	$	404,041	$	3,914,745