XML 35 R24.htm IDEA: XBRL DOCUMENT v3.5.0.2

Loans (Tables)

9 Months Ended

Sep. 30, 2016

Receivables [Abstract]

Schedule of Net Loans

Total net loans at September 30, 2016 and December 31, 2015 are summarized as follows:

		September 30, 2016				December 31, 2015
Commercial, industrial, and agricultural		$	569,267			$	475,364
Commercial mortgages			507,340				448,179
Residential real estate			644,545				574,225
Consumer			77,405				78,345
Credit cards			5,842				5,201
Overdrafts			73				1,040
Less: unearned discount			(3,614	)			(4,556	)
allowance for loan losses			(15,703	)			(16,737	)
Loans, net		$	1,785,155			$	1,561,061

Allowance for Loan Losses

Transactions in the allowance for loan losses for the three months ended September 30, 2016 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, July 1, 2016		$	5,218			$	6,207			$	2,299			$	2,066			$	50			$	148			$	15,988
Charge-offs			(86	)			0				(95	)			(709	)			(17	)			(86	)			(993	)
Recoveries			37				2				10				20				3				14				86
Provision (benefit) for loan losses			(24	)			27				(65	)			545				36				103				622
Allowance for loan losses, September 30, 2016		$	5,145			$	6,236			$	2,149			$	1,922			$	72			$	179			$	15,703

Transactions in the allowance for loan losses for the nine months ended September 30, 2016 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2016		$	6,035			$	5,605			$	2,475			$	2,371			$	90			$	161			$	16,737
Charge-offs			(519	)			(20	)			(244	)			(2,397	)			(54	)			(167	)			(3,401	)
Recoveries			84				7				72				94				18				54				329
Provision (benefit) for loan losses			(455	)			644				(154	)			1,854				18				131				2,038
Allowance for loan losses, September 30, 2016		$	5,145			$	6,236			$	2,149			$	1,922			$	72			$	179			$	15,703

Transactions in the allowance for loan losses for the three months ended September 30, 2015 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, July 1, 2015		$	6,598			$	5,928			$	2,612			$	2,118			$	98			$	150			$	17,504
Charge-offs			(80	)			0				(191	)			(448	)			(17	)			(54	)			(790	)
Recoveries			12				1				4				21				3				18				59
Provision (benefit) for loan losses			89				(384	)			115				585				14				44				463
Allowance for loan losses, September 30, 2015		$	6,619			$	5,545			$	2,540			$	2,276			$	98			$	158			$	17,236

Transactions in the allowance for loan losses for the nine months ended September 30, 2015 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2015		$	7,114			$	5,310			$	2,479			$	2,205			$	71			$	194			$	17,373
Charge-offs			(219	)			0				(347	)			(1,448	)			(103	)			(159	)			(2,276	)
Recoveries			39				51				5				76				8				68				247
Provision (benefit) for loan losses			(315	)			184				403				1,443				122				55				1,892
Allowance for loan losses, September 30, 2015		$	6,619			$	5,545			$	2,540			$	2,276			$	98			$	158			$	17,236

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 September 30, 2016 and December 31, 2015. The recorded investment in loans excludes accrued interest and unearned discounts due to their insignificance.

September 30, 2016

		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		$	193			$	0			$	0			$	0			$	0			$	0			$	193
Collectively evaluated for impairment			4,824				3,811				2,149				1,922				72				179				12,957
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			128				2,425				0				0				0				0				2,553
Total ending allowance balance		$	5,145			$	6,236			$	2,149			$	1,922			$	72			$	179			$	15,703
Loans:
Individually evaluated for impairment		$	820			$	0			$	0			$	0			$	0			$	0			$	820
Collectively evaluated for impairment			565,737				497,318				644,545				77,405				5,842				73				1,790,920
Acquired with deteriorated credit quality			0				660				0				0				0				0				660
Modified in a troubled debt restructuring			2,710				9,362				0				0				0				0				12,072
Total ending loans balance		$	569,267			$	507,340			$	644,545			$	77,405			$	5,842			$	73			$	1,804,472

December 31, 2015

		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		$	239			$	0			$	39			$	0			$	0			$	0			$	278
Collectively evaluated for impairment			4,909				3,580				2,436				2,371				90				161				13,547
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			887				2,025				0				0				0				0				2,912
Total ending allowance balance		$	6,035			$	5,605			$	2,475			$	2,371			$	90			$	161			$	16,737

Loans:
Individually evaluated for impairment		$	1,196			$	393			$	248			$	0			$	0			$	0			$	1,837
Collectively evaluated for impairment			469,128				437,200				573,977				78,345				5,201				1,040				1,564,891
Acquired with deteriorated credit quality			0				685				0				0				0				0				685
Modified in a troubled debt restructuring			5,040				9,901				0				0				0				0				14,941
Total ending loans balance		$	475,364			$	448,179			$	574,225			$	78,345			$	5,201			$	1,040			$	1,582,354

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 September 30, 2016 and December 31, 2015 and for the three and nine months ended September 30, 2016 and 2015:

September 30, 2016

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,689			$	1,689			$	321
Commercial mortgage			10,148				9,362				2,425
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			2,763				1,841				0
Commercial mortgage			0				0				0
Residential real estate			0				0				0
Total		$	14,600			$	12,892			$	2,746

December 31, 2015

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	3,448			$	3,448			$	1,126
Commercial mortgage			5,985				5,343				2,025
Residential real estate			351				248				39
With no related allowance recorded:
Commercial, industrial, and agricultural			3,716				2,788				0
Commercial mortgage			5,001				4,951				0
Residential real estate			0				0				0
Total		$	18,501			$	16,778			$	3,190

Impaired Financing Receivables with Related and not Related Allowances

		Three Months Ended September 30, 2016												Nine Months Ended September 30, 2016
		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		$	2,340			$	34			$	34			$	2,859			$	36			$	36
Commercial mortgage			7,253				57				57				6,331				61				61
Residential real estate			0				0				0				83				6				6
With no related allowance recorded:
Commercial, industrial, and agricultural			2,148				24				24				2,420				26				26
Commercial mortgage			2,214				17				17				3,467				20				20
Residential real estate			0				0				0				0				0				0
Total		$	13,955			$	132			$	132			$	15,160			$	149			$	149

		Three Months Ended September 30, 2015												Nine Months Ended September 30, 2015
		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		$	6,463			$	0			$	0			$	6,129			$	42			$	42
Commercial mortgage			7,474				0				0				8,069				0				0
Residential real estate			400				5				5				400				18				18
With no related allowance recorded:
Commercial, industrial, and agricultural			1,549				0				0				1,496				10				10
Commercial mortgage			4,656				0				0				4,822				0				0
Residential real estate			0				0				0				129				6				6
Total		$	20,542			$	5			$	5			$	21,045			$	76			$	76

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 September 30, 2016 and December 31, 2015:

		September 30, 2016								December 31, 2015
		Nonaccrual				Past Due Over 90 Days Still on Accrual				Nonaccrual				Past Due Over 90 Days Still on Accrual
Commercial, industrial, and agricultural		$	2,830			$	0			$	3,560			$	3
Commercial mortgages			5,592				0				3,651				0
Residential real estate			5,733				27				3,671				87
Consumer			1,170				15				1,277				15
Credit cards			0				28				0				0
Total		$	15,325			$	70			$	12,159			$	105

Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of September 30, 2016 and December 31, 2015 by class of loans.

September 30, 2016

										Greater Than
		30-59 Days				60-89 Days				90 Days				Total				Loans Not
		Past Due				Past Due				Past Due				Past Due				Past Due				Total
Commercial, industrial, and agricultural		$	1,641			$	269			$	1,910			$	3,820			$	565,447			$	569,267
Commercial mortgages			2				727				2,043				2,772				504,568				507,340
Residential real estate			1,680				354				2,451				4,485				640,060				644,545
Consumer			286				150				1,185				1,621				75,784				77,405
Credit cards			24				39				28				91				5,751				5,842
Overdrafts			0				0				0				0				73				73
Total		$	3,633			$	1,539			$	7,617			$	12,789			$	1,791,683			$	1,804,472

December 31, 2015

		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		$	131			$	622			$	698			$	1,451			$	473,913			$	475,364
Commercial mortgages			7				343				3,651				4,001				444,178				448,179
Residential real estate			2,834				378				3,001				6,213				568,012				574,225
Consumer			216				179				1,292				1,687				76,658				78,345
Credit cards			0				0				0				0				5,201				5,201
Overdrafts			0				0				0				0				1,040				1,040
Total		$	3,188			$	1,522			$	8,642			$	13,352			$	1,569,002			$	1,582,354

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 September 30, 2016 and December 31, 2015.

		September 30, 2016												December 31, 2015
		Number of Loans				Loan Balance				Specific Reserve				Number of Loans				Loan Balance				Specific Reserve
Commercial, industrial, and agricultural			7			$	2,710			$	128				8			$	5,040			$	887
Commercial mortgages			8				9,362				2,425				8				9,901				2,025
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			15			$	12,072			$	2,553				16			$	14,941			$	2,912

Loans by Class Modified as Troubled Debt Restructurings

The following table present loans by class modified as troubled debt restructurings that occurred during the nine months ended September 30, 2016. There was one loan modified as a troubled debt restructuring during the three and nine months ended September 30, 2016.

		Nine Months Ended September 30, 2016
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Commercial, industrial, and agricultural			1			$	109			$	109
Commercial mortgages			0				0				0
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			1			$	109			$	109

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.

September 30, 2016

		Pass				Special Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	530,168			$	21,155			$	17,936			$	8			$	569,267
Commercial mortgages			484,374				2,641				20,325				0				507,340
Total		$	1,014,542			$	23,796			$	38,261			$	8			$	1,076,607

December 31, 2015

		Pass				Special Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	447,449			$	4,749			$	22,943			$	223			$	475,364
Commercial mortgages			426,870				1,735				19,148				426				448,179
Total		$	874,319			$	6,484			$	42,091			$	649			$	923,543

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 September 30, 2016 and December 31, 2015:

		September 30, 2016												December 31, 2015
		Residential								Credit				Residential								Credit
		Real Estate				Consumer				Cards				Real Estate				Consumer				Cards
Performing		$	638,785			$	76,220			$	5,814			$	570,467			$	77,053			$	5,201
Non-performing			5,760				1,185				28				3,758				1,292				0
Total		$	644,545			$	77,405			$	5,842			$	574,225			$	78,345			$	5,201

Summary of Holiday's Loan Portfolio

Holiday’s loan portfolio is summarized as follows at September 30, 2016 and December 31, 2015:

		September 30,				December 31,
		2016				2015
Consumer		$	25,268			$	30,001
Residential real estate			1,166				1,263
Less: unearned discount			(3,614	)			(4,556	)
Total		$	22,820			$	26,708

X

- Definition

Impaired financing receivables with related and not related allowances.

+ References

No definition available.

+ Details

Name:	ccne_ImpairedFinancingReceivablesWithRelatedAndNotRelatedAllowancesTableTextBlock
Namespace Prefix:	ccne_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of recorded investment in nonaccrual loans and loans past due over ninety days still on accrual by portfolio segment.

+ References

No definition available.

+ Details

Name:	ccne_ScheduleOfRecordedInvestmentInNonAccrualLoansAndLoansPastDueOverNinetyDaysStillOnAccrualByPortfolioSegmentTableTextBlock
Namespace Prefix:	ccne_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of recorded investment in residential consumer and credit card loans based on payment activity.

+ References

No definition available.

+ Details

Name:	ccne_ScheduleOfRecordedInvestmentInResidentialConsumerAndCreditCardLoansBasedOnPaymentActivityTableTextBlock
Namespace Prefix:	ccne_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of subsidiary loan portfolio.

+ References

No definition available.

+ Details

Name:	ccne_ScheduleOfSubsidiaryLoanPortfolioTableTextBlock
Namespace Prefix:	ccne_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the activity in the total allowance for credit losses related to financing receivables (such as loans or lease receivables) for entities that have an unclassified balance sheet, including the balance in the allowance at the beginning and end of each period, additions charged to operations, direct write-downs charged against the allowance, and recoveries of amounts previously charged off.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524

+ Details

Name:	us-gaap_ScheduleOfCreditLossesRelatedToFinancingReceivablesCurrentAndNoncurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 60
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6402221&loc=d3e15743-112638

+ Details

Name:	us-gaap_ScheduleOfDebtorTroubledDebtRestructuringCurrentPeriodTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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 33
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953676-111524

Reference 2: 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=66008989&loc=SL6953682-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration