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Loans (Tables)

6 Months Ended

Jun. 30, 2014

Receivables [Abstract]

Schedule of Net Loans

Total net loans at June 30, 2014 and December 31, 2013 are summarized as follows:

		June 30, 2014				December 31, 2013
Commercial, industrial, and agricultural		$	422,399			$	427,715
Commercial mortgages			342,048				343,465
Residential real estate			477,186				459,114
Consumer			65,314				63,491
Credit cards			5,115				5,065
Overdrafts			317				409
Less: unearned discount			(4,048	)			(3,896	)
allowance for loan losses			(17,415	)			(16,234	)
Loans, net		$	1,290,916			$	1,279,129

Allowance for Loan Losses

Transactions in the allowance for loan losses for the three months ended June 30, 2014 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, April 1, 2014		$	8,278			$	3,704			$	2,455			$	1,972			$	68			$	197			$	16,674
Charge-offs			(319	)			0				(76	)			(369	)			(2	)			(64	)			(830	)
Recoveries			1				10				0				31				1				27				70
Provision for loan losses			136				867				88				362				21				27				1,501
Allowance for loan losses, June 30, 2014		$	8,096			$	4,581			$	2,467			$	1,996			$	88			$	187			$	17,415

Transactions in the allowance for loan losses for the six months ended June 30, 2014 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2014		$	8,212			$	3,536			$	2,450			$	1,763			$	66			$	207			$	16,234
Charge-offs			(319	)			(50	)			(198	)			(768	)			(23	)			(122	)			(1,480	)
Recoveries			1				10				19				53				3				55				141
Provision for loan losses			202				1,085				196				948				42				47				2,520
Allowance for loan losses, June 30, 2014		$	8,096			$	4,581			$	2,467			$	1,996			$	88			$	187			$	17,415

Transactions in the allowance for loan losses for the three months ended June 30, 2013 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, April 1, 2013		$	5,271			$	4,299			$	2,395			$	1,707			$	77			$	148			$	13,897
Charge-offs			(84	)			(923	)			(169	)			(346	)			(17	)			(44	)			(1,583	)
Recoveries			7				2				3				33				8				18				71
Provision (benefit) for loan losses			144				2,518				279				161				(13	)			26				3,115
Allowance for loan losses, June 30, 2013		$	5,338			$	5,896			$	2,508			$	1,555			$	55			$	148			$	15,500

Transactions in the allowance for loan losses for the six months ended June 30, 2013 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2013		$	4,940			$	4,697			$	2,466			$	1,699			$	83			$	175			$	14,060
Charge-offs			(84	)			(1,530	)			(341	)			(677	)			(29	)			(91	)			(2,752	)
Recoveries			7				3				4				74				10				49				147
Provision (benefit) for loan losses			475				2,726				379				459				(9	)			15				4,045
Allowance for loan losses, June 30, 2013		$	5,338			$	5,896			$	2,508			$	1,555			$	55			$	148			$	15,500

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 June 30, 2014 and December 31, 2013. The recorded investment in loans excludes accrued interest and unearned discounts due to their insignificance.

June 30, 2014

		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		$	352			$	307			$	204			$	0			$	0			$	0			$	863
Collectively evaluated for impairment			7,632				2,603				2,263				1,996				88				187				14,769
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			112				1,671				0				0				0				0				1,783
Total ending allowance balance		$	8,096			$	4,581			$	2,467			$	1,996			$	88			$	187			$	17,415
Loans:
Individually evaluated for impairment		$	4,537			$	2,467			$	400			$	0			$	0			$	0			$	7,404
Collectively evaluated for impairment			416,163				327,306				476,786				65,314				5,115				317				1,291,001
Acquired with deteriorated credit quality			0				2,227				0				0				0				0				2,227
Modified in a troubled debt restructuring			1,699				10,048				0				0				0				0				11,747
Total ending loans balance		$	422,399			$	342,048			$	477,186			$	65,314			$	5,115			$	317			$	1,312,379

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			7,725				2,141				2,450				1,763				66				207				14,352
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			115				1,340				0				0				0				0				1,455
Total ending allowance balance		$	8,212			$	3,536			$	2,450			$	1,763			$	66			$	207			$	16,234

Loans:
Individually evaluated for impairment		$	4,923			$	1,249			$	0			$	0			$	0			$	0			$	6,172
Collectively evaluated for impairment			421,002				329,645				459,114				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			1,790				10,346				0				0				0				0				12,136
Total ending loans balance		$	427,715			$	343,465			$	459,114			$	63,491			$	5,065			$	409			$	1,299,259

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 June 30, 2014 and December 31, 2013 and for the three and six months ended June 30, 2014 and 2013:

June 30, 2014

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	4,045			$	3,995			$	465
Commercial mortgage			5,938				5,609				1,977
Residential real estate			400				400				204
With no related allowance recorded:
Commercial, industrial, and agricultural			4,579				2,242				0
Commercial mortgage			6,905				6,905				0
Residential real estate			0				0				0
Total		$	21,867			$	19,151			$	2,646

December 31, 2013

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	5,929			$	4,679			$	487
Commercial mortgage			5,646				5,443				1,395
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

Impaired Financing Receivables with Related and not Related Allowances

		Three Months Ended June 30, 2014												Six Months Ended June 30, 2014
		Average				Interest				Cash Basis				Average				Interest				Cash Basis
		Recorded				Income				Interest				Recorded				Income				Interest
		Investment				Recognized				Recognized				Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	4,318			$	1			$	1			$	4,438			$	2			$	2
Commercial mortgage			5,402				0				0				5,416				0				0
Residential real estate			200				3				3				133				11				11
With no related allowance recorded:
Commercial, industrial, and agricultural			2,234				0				0				2,167				0				0
Commercial mortgage			6,249				0				0				6,217				0				0
Residential real estate			0				0				0				0				0				0
Total		$	18,403			$	4			$	4			$	18,371			$	13			$	13

		Three Months Ended June 30, 2013												Six Months Ended June 30, 2013
		Average				Interest				Cash Basis				Average				Interest				Cash Basis
		Recorded				Income				Interest				Recorded				Income				Interest
		Investment				Recognized				Recognized				Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,459			$	1			$	1			$	1,621			$	1			$	1
Commercial mortgage			5,787				0				0				6,009				3				3
Residential real estate			62				2				2				191				3				3
With no related allowance recorded:
Commercial, industrial, and agricultural			2,172				0				0				2,184				0				0
Commercial mortgage			14,637				0				0				15,270				0				0
Residential real estate			76				0				0				143				0				0
Total		$	24,193			$	3			$	3			$	25,418			$	7			$	7

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 accruing interest by class of loans as of June 30, 2014 and December 31, 2013:

		June 30, 2014								December 31, 2013
		Nonaccrual				Past Due Over 90 Days Still on Accrual				Nonaccrual				Past Due Over 90 Days Still on Accrual
Commercial, industrial, and agricultural		$	1,491			$	319			$	1,006			$	0
Commercial mortgages			4,553				0				7,236				0
Residential real estate			4,614				326				2,389				150
Consumer			1,009				7				942				170
Credit cards			0				53				0				24
Total		$	11,667			$	705			$	11,573			$	344

Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of June 30, 2014 and December 31, 2013 by class of loans.

June 30, 2014

		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		$	442			$	1,708			$	1,643			$	3,793			$	418,606			$	422,399
Commercial mortgages			1,213				129				4,553				5,895				336,153				342,048
Residential real estate			3,648				1,074				4,940				9,662				467,524				477,186
Consumer			153				50				251				454				64,860				65,314
Credit cards			0				103				53				156				4,959				5,115
Overdrafts			0				0				0				0				317				317
Total		$	5,456			$	3,064			$	11,440			$	19,960			$	1,292,419			$	1,312,379

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			$	426,107			$	427,715
Commercial mortgages			1,258				713				7,236				9,207				334,258				343,465
Residential real estate			4,216				114				2,539				6,869				452,245				459,114
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

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 June 30, 2014 and December 31, 2013.

		June 30, 2014												December 31, 2013
		Number of Loans				Loan Balance				Specific Reserve				Number of Loans				Loan Balance				Specific Reserve
Commercial, industrial, and agricultural			5			$	1,699			$	112				5			$	1,790			$	115
Commercial mortgages			7				10,048				1,671				7				10,346				1,340
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			$	11,747			$	1,783				12			$	12,136			$	1,455

Loans by Class Modified as Troubled Debt Restructurings

The following table presents loans by class modified as troubled debt restructurings that occurred during the six months ended June 30, 2013. There were no loans modified as troubled debt restructurings during the three months ended June 30, 2013.

		Six Months Ended June 30, 2013
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding  Recorded Investment
Commercial, industrial, and agricultural			0			$	0			$	0
Commercial mortgages			1				346				403
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			1			$	346			$	403

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.

June 30, 2014

		Pass				Special Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	396,268			$	4,233			$	21,565			$	333			$	422,399
Commercial mortgages			297,995				2,857				40,752				444				342,048
Total		$	694,263			$	7,090			$	62,317			$	777			$	764,447

December 31, 2013

						Special
		Pass				Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	402,507			$	5,509			$	19,318			$	381			$	427,715
Commercial mortgages			281,421				16,623				44,936				485				343,465
Total		$	683,928			$	22,132			$	64,254			$	866			$	771,180

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 June 30, 2014 and December 31, 2013:

		June 30, 2014												December 31, 2013
		Residential								Credit				Residential								Credit
		Real Estate				Consumer				Cards				Real Estate				Consumer				Cards
Performing		$	472,246			$	64,298			$	5,062			$	456,575			$	62,379			$	5,041
Non-performing			4,940				1,016				53				2,539				1,112				24
Total		$	477,186			$	65,314			$	5,115			$	459,114			$	63,491			$	5,065

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

Holiday’s loan portfolio is summarized as follows at June 30, 2014 and December 31, 2013:

		June 30,				December 31,
		2014				2013
Consumer		$	25,591			$	24,891
Residential real estate			1,419				1,552
Less: unearned discount			(4,048	)			(3,896	)
Total		$	22,962			$	22,547

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- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953682-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953676-111524

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