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Loans (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Schedule of Net Loans

Total net loans at December 31, 2013 and 2012 are summarized as follows:

		2013				2012
Commercial, industrial, and agricultural		$	291,704			$	257,091
Commercial mortgages			467,292				261,791
Residential real estate			471,298				347,904
Consumer			63,491				58,668
Credit cards			5,065				4,800
Overdrafts			409				971
Less: unearned discount			(3,896	)			(3,401	)
allowance for loan losses			(16,234	)			(14,060	)
Loans, net		$	1,279,129			$	913,764

Allowance for Loan Losses

Transactions in the allowance for loan losses for the year ended December 31, 2013 were as follows:

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2013		$	4,940			$	4,697			$	2,466			$	1,699			$	83			$	175			$	14,060
Charge-offs			(958	)			(1,931	)			(467	)			(1,919	)			(97	)			(258	)			(5,630	)
Recoveries			7				1,430				5				114				16				94				1,666
Provision for loan losses			2,290				1,273				876				1,439				64				196				6,138
Allowance for loan losses, December 31, 2013		$	6,279			$	5,469			$	2,880			$	1,333			$	66			$	207			$	16,234

Transactions in the allowance for loan losses for the year ended December 31, 2012 were as follows:

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2012		$	4,511			$	4,470			$	1,991			$	1,404			$	71			$	168			$	12,615
Charge-offs			(2,871	)			(401	)			(304	)			(1,279	)			(78	)			(257	)			(5,190	)
Recoveries			45				0				1				91				18				99				254
Provision for loan losses			3,255				628				778				1,483				72				165				6,381
Allowance for loan losses, December 31, 2012		$	4,940			$	4,697			$	2,466			$	1,699			$	83			$	175			$	14,060

Transactions in the allowance for loan losses for the year ended December 31, 2011 were as follows:

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2011		$	3,517			$	3,511			$	1,916			$	1,561			$	96			$	219			$	10,820
Charge-offs			(1,796	)			(175	)			(217	)			(907	)			(39	)			(222	)			(3,356	)
Recoveries			9				0				13				88				10				94				214
Provision for loan losses			2,781				1,134				279				662				4				77				4,937
Allowance for loan losses, December 31, 2011		$	4,511			$	4,470			$	1,991			$	1,404			$	71			$	168			$	12,615

Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and is based on the Corporation’s impairment method as of December 31, 2013 and 2012. The recorded investment in loans excludes accrued interest and unearned discounts due to their insignificance.

December 31, 2013		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	372			$	55			$	0			$	0			$	0			$	0			$	427
Collectively evaluated for impairment			5,907				3,959				2,880				1,333				66				207				14,352
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			0				1,455				0				0				0				0				1,455
Total ending allowance balance		$	6,279			$	5,469			$	2,880			$	1,333			$	66			$	207			$	16,234
Loans:
Individually evaluated for impairment		$	4,923			$	1,249			$	0			$	0			$	0			$	0			$	6,172
Collectively evaluated for impairment			285,518				452,945				471,298				63,491				5,065				409				1,278,726
Acquired with deteriorated credit quality			0				2,225				0				0				0				0				2,225
Modified in a troubled debt restructuring			1,263				10,873				0				0				0				0				12,136
Total ending loans balance		$	291,704			$	467,292			$	471,298			$	63,491			$	5,065			$	409			$	1,299,259

December 31, 2012		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	541			$	131			$	81			$	0			$	0			$	0			$	753
Collectively evaluated for impairment			4,399				3,467				2,385				1,699				83				175				12,208
Modified in a troubled debt restructuring			0				1,099				0				0				0				0				1,099
Total ending allowance balance		$	4,940			$	4,697			$	2,466			$	1,699			$	83			$	175			$	14,060
Loans:
Individually evaluated for impairment		$	2,623			$	10,683			$	593			$	0			$	0			$	0			$	13,899
Collectively evaluated for impairment			253,048				240,907				347,311				58,668				4,800				971				905,705
Modified in a troubled debt restructuring			1,420				10,201				0				0				0				0				11,621
Total ending loans balance		$	257,091			$	261,791			$	347,904			$	58,668			$	4,800			$	971			$	931,225

Loans Individually Evaluated for Impairment Including Loans Modified in Troubled Debt Restructurings by Portfolio Segment

The following tables present information related to loans individually evaluated for impairment, including loans modified in troubled debt restructurings, by portfolio segment as of December 31, 2013 and 2012 and for the years ended December 31, 2013, 2012, and 2011:

December 31, 2013		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	5,402			$	4,152			$	372
Commercial mortgage			6,173				5,970				1,510
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			2,055				2,034				0
Commercial mortgage			6,178				6,152				0
Residential real estate			0				0				0
Total		$	19,808			$	18,308			$	1,882

December 31, 2012		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	2,542			$	1,792			$	541
Commercial mortgage			5,870				5,329				1,230
Residential real estate			416				381				81
With no related allowance recorded:
Commercial, industrial, and agricultural			2,804				2,251				0
Commercial mortgage			17,285				15,555				0
Residential real estate			308				212				0
Total		$	29,225			$	25,520			$	1,852

Impaired Financing Receivables with Related and not Related Allowances

The unpaid principal balance of impaired loans includes the Corporation’s recorded investment in the loan and amounts that have been charged off.

		Year Ended December 31, 2013
		Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Recognized
With an allowance recorded:
Commercial, industrial, and agricultural					$				1,989						$	7			$	7
Commercial mortgage			6,572				3				3
Residential real estate			101				7				7
With no related allowance recorded:
Commercial, industrial, and agricultural			2,124				0				0
Commercial mortgage			11,885				0				0
Residential real estate			86				0				0
Total		$	22,757			$	17			$	17

		Year Ended December 31, 2012
		Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Recognized
With an allowance recorded:
Commercial, industrial, and agricultural					$				3,083						$	4			$	4
Commercial mortgage			5,504				3				3
Residential real estate			334				13				13
With no related allowance recorded:
Commercial, industrial, and agricultural			3,217				0				0
Commercial mortgage			12,723				0				0
Residential real estate			103				0				0
Total		$	24,964			$	20			$	20

		Year Ended December 31, 2011
		Average Recorded Investment				Interest Income Recognized				Cash Basis Interest Recognized
With an allowance recorded:
Commercial, industrial, and agricultural					$				3,711						$	3			$	3
Commercial mortgage			6,412				19				19
Residential real estate			179				4				4
With no related allowance recorded:
Commercial, industrial, and agricultural			2,050				0				0
Commercial mortgage			6,040				0				0
Residential real estate			0				0				0
Total		$	18,392			$	26			$	26

Nonaccrual Loans and Loans Past Due over 90 Days Still Accruing Interest by Class of Loans

The following table presents the recorded investment in nonaccrual loans and loans past due over 90 days still on accrual by class of loans as of December 31, 2012 and 2011:

		December 31, 2013								December 31, 2012
		Nonaccrual				Past Due Over 90 Days Still on Accrual				Nonaccrual				Past Due Over 90 Days Still on Accrual
Commercial, industrial, and agricultural		$	1,006			$	0			$	3,073			$	0
Commercial mortgages			7,236				0				8,570				109
Residential real estate			2,389				150				2,792				18
Consumer			942				170				10				217
Credit cards			0				24				0				13
Total		$	11,573			$	344			$	14,445			$	357

Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of December 31, 2013 and 2012 by class of loans.

December 31, 2013		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	211			$	542			$	855			$	1,608			$	290,096			$	291,704
Commercial mortgages			1,258				713				7,236				9,207				458,085				467,292
Residential real estate			4,216				114				2,539				6,869				464,429				471,298
Consumer			334				1,049				1,112				2,495				60,996				63,491
Credit cards			0				29				24				53				5,012				5,065
Overdrafts			0				0				0				0				409				409
Total		$	6,019			$	2,447			$	11,766			$	20,232			$	1,279,027			$	1,299,259

December 31, 2012		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	724			$	157			$	2,968			$	3,849			$	253,242			$	257,091
Commercial mortgages			1,162				3,197				8,679				13,038				248,753				261,791
Residential real estate			1,390				641				2,700				4,731				343,173				347,904
Consumer			724				203				227				1,154				57,514				58,668
Credit cards			39				9				13				61				4,739				4,800
Overdrafts			0				0				0				0				971				971
Total		$	4,039			$	4,207			$	14,587			$	22,833			$	908,392			$	931,225

Restructured in Troubled Debt

The following table presents the number of loans, loan balances, and specific reserves for loans that have been restructured in a troubled debt restructuring as of December 31, 2013 and December 31, 2012.

		December 31, 2013												December 31, 2012
		Number of Loans				Loan Balance				Specific Reserve				Number of Loans				Loan Balance				Specific Reserve
Commercial, industrial, and agricultural			2			$	1,263			$	0				2			$	1,420			$	0
Commercial mortgages			10				10,873				1,455				8				10,201				1,099
Residential real estate			0				0				0				0				0				0
Consumer			0				0				0				0				0				0
Credit cards			0				0				0				0				0				0
Total			12			$	12,136			$	1,455				10			$	11,621			$	1,099

Loans by Class Modified as Troubled Debt Restructurings

The following table presents loans by class modified as troubled debt restructurings that occurred during the years ended December 31, 2013 and 2012:

		Year Ended December 31, 2013
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding  Recorded Investment
Commercial, industrial, and agricultural			0			$	0			$	0
Commercial mortgages			3				3,747				3,681
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			3			$	3,747			$	3,681

		Year Ended December 31, 2012
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding  Recorded Investment
Commercial, industrial, and agricultural			2			$	1,455			$	1,455
Commercial mortgages			5				2,717				2,717
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			7			$	4,172			$	4,172

Schedule of Loan Assigned Risk Rating within 12 Months of Balance Sheet Date

All loans included in the following tables have been assigned a risk rating within 12 months of the balance sheet date.

December 31, 2013		Pass				Special Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	266,868			$	5,377			$	19,318			$	141			$	291,704
Commercial mortgages			404,876				16,755				44,936				725				467,292
Total		$	671,744			$	22,132			$	64,254			$	866			$	758,996

December 31, 2012		Pass				Special Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	234,835			$	6,641			$	15,459			$	156			$	257,091
Commercial mortgages			225,294				12,294				23,501				702				261,791
Total		$	460,129			$	18,935			$	38,960			$	858			$	518,882

Recorded Investment in Residential, Consumer and Credit Card Loans Based on Payment Activity

The following table presents the recorded investment in residential, consumer, and credit card loans based on payment activity as of December 31, 2013 and December 31, 2012:

		December 31, 2013												December 31, 2012
		Residential Real Estate				Consumer				Credit Cards				Residential Real Estate				Consumer				Credit Cards
Performing		$	468,759			$	62,379			$	5,041			$	345,094			$	58,441			$	4,787
Non-performing			2,539				1,112				24				2,810				227				13
Total		$	471,298			$	63,491			$	5,065			$	347,904			$	58,668			$	4,800

Summary of Holiday's Loan Portfolio Included in Consumer and Residential Loans

Holiday’s loan portfolio, included in consumer and residential loans above, is summarized as follows at December 31, 2013 and 2012:

		2013				2012
Consumer		$	24,891			$	21,535
Residential real estate			1,552				954
Less: unearned discount			(3,896	)			(3,401	)
Total		$	22,547			$	19,088

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