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Loans (Tables)

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Schedule of Net Loans

Total net loans at March 31, 2018 and December 31, 2017 are summarized as follows:

		March 31, 2018				December 31, 2017
Commercial, industrial, and agricultural		$	773,473			$	749,138
Commercial mortgages			694,517				600,065
Residential real estate			725,683				713,347
Consumer			77,981				80,193
Credit cards			6,965				6,753
Overdrafts			1,134				352
Less: unearned discount			(3,629	)			(3,889	)
allowance for loan losses			(20,756	)			(19,693	)
Loans, net		$	2,255,368			$	2,126,266

Allowance for Loan Losses

Transactions in the allowance for loan losses for the three months ended March 31, 2018 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2018		$	6,160			$	9,007			$	2,033			$	2,179			$	120			$	194			$	19,693
Charge-offs			(31	)			0				0				(590	)			(19	)			(86	)			(726	)
Recoveries			68				0				3				49				7				31				158
Provision for loan losses			85				1,013				16				427				15				75				1,631
Allowance for loan losses, March 31, 2018		$	6,282			$	10,020			$	2,052			$	2,065			$	123			$	214			$	20,756

Transactions in the allowance for loan losses for the three months ended March 31, 2017 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2017		$	5,428			$	6,753			$	1,653			$	2,215			$	93			$	188			$	16,330
Charge-offs			(1	)			0				(68	)			(735	)			(58	)			(69	)			(931	)
Recoveries			12				2				71				2				11				33				131
Provision (benefit) for loan losses			(654	)			602				366				607				59				36				1,016
Allowance for loan losses, March 31, 2017		$	4,785			$	7,357			$	2,022			$	2,089			$	105			$	188			$	16,546

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 March 31, 2018 and December 31, 2017. The recorded investment in loans excludes accrued interest and unearned discounts due to their insignificance.

March 31, 2018

		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		$	20			$	2			$	0			$	0			$	0			$	0			$	22
Collectively evaluated for impairment			5,984				3,850				2,052				2,065				123				214				14,288
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			278				6,168				0				0				0				0				6,446
Total ending allowance balance		$	6,282			$	10,020			$	2,052			$	2,065			$	123			$	214			$	20,756
Loans:
Individually evaluated for impairment		$	1,418			$	1,892			$	0			$	0			$	0			$	0			$	3,310
Collectively evaluated for impairment			766,905				679,271				725,683				77,981				6,965				1,134				2,257,939
Acquired with deteriorated credit quality			0				1,144				0				0				0				0				1,144
Modified in a troubled debt restructuring			5,150				12,210				0				0				0				0				17,360
Total ending loans balance		$	773,473			$	694,517			$	725,683			$	77,981			$	6,965			$	1,134			$	2,279,753

December 31, 2017

		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		$	47			$	0			$	0			$	0			$	0			$	0			$	47
Collectively evaluated for impairment			5,868				3,563				2,033				2,179				120				194				13,957
Acquired with deteriorated credit quality			0				0				0				0				0				0				0
Modified in a troubled debt restructuring			245				5,444				0				0				0				0				5,689
Total ending allowance balance		$	6,160			$	9,007			$	2,033			$	2,179			$	120			$	194			$	19,693

Loans:
Individually evaluated for impairment		$	1,187			$	51			$	0			$	0			$	0			$	0			$	1,238
Collectively evaluated for impairment			742,738				586,845				713,347				80,193				6,753				352				2,130,228
Acquired with deteriorated credit quality			0				1,079				0				0				0				0				1,079
Modified in a troubled debt restructuring			5,213				12,090				0				0				0				0				17,303
Total ending loans balance		$	749,138			$	600,065			$	713,347			$	80,193			$	6,753			$	352			$	2,149,848

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 March 31, 2018 and December 31, 2017 and for the three months ended March 31, 2018 and 2017:

March 31, 2018

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,861			$	1,852			$	298
Commercial mortgage			9,290				9,007				6,170
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			5,478				4,716				0
Commercial mortgage			6,054				5,095				0
Residential real estate			0				0				0
Total		$	22,683			$	20,670			$	6,468

December 31, 2017

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,915			$	1,915			$	292
Commercial mortgage			9,940				9,731				5,444
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			5,264				4,485				0
Commercial mortgage			3,211				2,410				0
Residential real estate			0				0				0
Total		$	20,330			$	18,541			$	5,736

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.

		Three Months Ended March 31, 2018
		Average				Interest				Cash Basis
		Recorded				Income				Interest
		Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,884			$	22			$	22
Commercial mortgage			9,234				18				18
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			4,600				46				46
Commercial mortgage			3,753				13				13
Residential real estate			0				0				0
Total		$	19,491			$	99			$	99

		Three Months Ended March 31, 2017
		Average				Interest				Cash Basis
		Recorded				Income				Interest
		Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,636			$	18			$	18
Commercial mortgage			15,270				145				145
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			1,712				16				16
Commercial mortgage			0				0				0
Residential real estate			0				0				0
Total		$	18,618			$	179			$	179

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 March 31, 2018 and December 31, 2017:

		March 31, 2018								December 31, 2017
		Nonaccrual				Past Due Over 90 Days Still on Accrual				Nonaccrual				Past Due Over 90 Days Still on Accrual
Commercial, industrial, and agricultural		$	2,737			$	0			$	1,869			$	78
Commercial mortgages			11,361				0				11,065				0
Residential real estate			5,038				425				5,470				338
Consumer			614				13				828				17
Credit cards			0				37				0				44
Total		$	19,750			$	475			$	19,232			$	477

Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of March 31, 2018 and December 31, 2017 by class of loans.

March 31, 2018

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 89 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	2,371			$	173			$	935			$	3,479			$	769,994			$	773,473
Commercial mortgages			3				314				1,714				2,031				692,486				694,517
Residential real estate			1,565				1,596				4,471				7,632				718,051				725,683
Consumer			376				447				580				1,403				76,578				77,981
Credit cards			30				5				37				72				6,893				6,965
Overdrafts			0				0				0				0				1,134				1,134
Total		$	4,345			$	2,535			$	7,737			$	14,617			$	2,265,136			$	2,279,753
December 31, 2017
		30-59 Days Past Due				60-89 Days Past Due				Greater Than 89 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	2,745			$	646			$	748			$	4,139			$	744,999			$	749,138
Commercial mortgages			233				0				292				525				599,540				600,065
Residential real estate			2,290				1,494				4,655				8,439				704,908				713,347
Consumer			454				307				812				1,573				78,620				80,193
Credit cards			31				10				44				85				6,668				6,753
Overdrafts			0				0				0				0				352				352
Total		$	5,753			$	2,457			$	6,551			$	14,761			$	2,135,087			$	2,149,848

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 March 31, 2018 and December 31, 2017.

		March 31, 2018												December 31, 2017
		Number of Loans				Loan Balance				Specific Reserve				Number of Loans				Loan Balance				Specific Reserve
Commercial, industrial, and agricultural			10			$	5,150			$	278				10			$	5,213			$	245
Commercial mortgages			9				12,210				6,168				9				12,090				5,444
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			19			$	17,360			$	6,446				19			$	17,303			$	5,689

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.

March 31, 2018

		Pass				Special Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	740,558			$	9,513			$	23,402			$	0			$	773,473
Commercial mortgages			676,688				2,771				15,058				0				694,517
Total		$	1,417,246			$	12,284			$	38,460			$	0			$	1,467,990

December 31, 2017

		Pass				Special Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	713,102			$	16,726			$	19,310			$	0			$	749,138
Commercial mortgages			581,631				4,419				14,015				0				600,065
Total		$	1,294,733			$	21,145			$	33,325			$	0			$	1,349,203

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 March 31, 2018 and December 31, 2017:

		March 31, 2018												December 31, 2017
		Residential								Credit				Residential								Credit
		Real Estate				Consumer				Cards				Real Estate				Consumer				Cards
Performing		$	720,220			$	77,354			$	6,928			$	707,539			$	79,348			$	6,709
Nonperforming			5,463				627				37				5,808				845				44
Total		$	725,683			$	77,981			$	6,965			$	713,347			$	80,193			$	6,753

Summary of Holiday's Loan Portfolio

Holiday’s loan portfolio is summarized as follows at March 31, 2018 and December 31, 2017:

		March 31,				December 31,
		2018				2017
Consumer		$	21,892			$	23,428
Less: unearned discount			(3,629	)			(3,889	)
Total		$	18,263			$	19,539

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