Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2019

Financing Receivable, Allowance for Credit Loss, Writeoff, after Recovery [Abstract]

Schedule of allowances for loan losses by portfolio segment

The following table presents the activity of the allowance for loan losses by portfolio segment for the three months

ended June 30.



Allowance for Loan Losses:	June 30, 2019
(Dollar amounts in thousands)	Commercial			Residential			Consumer			Unallocated			Total
Beginning balance	$	9,239		$	1,492		$	7,562		$	2,667		$	20,960
Provision for loan losses	482			(141		)	854			(965		)	230
Loans charged -off	(403		)	(117		)	(1,386		)	—			(1,906		)
Recoveries	163			89			714			—			966
Ending Balance	$	9,481		$	1,323		$	7,744		$	1,702		$	20,250



Allowance for Loan Losses:	June 30, 2018
(Dollar amounts in thousands)	Commercial			Residential			Consumer			Unallocated		Total
Beginning balance	$	10,152		$	1,389		$	6,781		$	1,920	$	20,242
Provision for loan losses	(345		)	109			1,451			140		1,355
Loans charged -off	(329		)	(255		)	(1,687		)	—		(2,271		)
Recoveries	20			139			586			—		745
Ending Balance	$	9,498		$	1,382		$	7,131		$	2,060	$	20,071

Allocation of the allowance for loan losses by portfolio segment based on the impairment method

The following table presents the allocation of the allowance for loan losses and the recorded investment in loans by portfolio segment and based on the impairment method at June 30, 2019 and December 31, 2018.



Allowance for Loan Losses	June 30, 2019
(Dollar amounts in thousands)	Commercial		Residential		Consumer		Unallocated		Total
Individually evaluated for impairment	$	658	$	—	$	—	$	—	$	658
Collectively evaluated for impairment	8,823		1,323		7,744		1,702		19,592
Acquired with deteriorated credit quality	—		—		—		—		—
Ending Balance	$	9,481	$	1,323	$	7,744	$	1,702	$	20,250



Loans:	June 30, 2019
(Dollar amounts in thousands)	Commercial		Residential		Consumer		Total
Individually evaluated for impairment	$	4,318	$	3,990	$	—	$	8,308
Collectively evaluated for impairment	1,189,585		459,089		358,556		2,007,230
Acquired with deteriorated credit quality	1,424		—		—		1,424
Ending Balance	$	1,195,327	$	463,079	$	358,556	$	2,016,962



Allowance for Loan Losses:	December 31, 2018
(Dollar amounts in thousands)	Commercial		Residential		Consumer		Unallocated		Total
Individually evaluated for impairment	737		—		—		—		737
Collectively evaluated for impairment	9,111		1,313		7,481		1,794		19,699
Acquired with deteriorated credit quality	—		—		—		—		—
Ending Balance	$	9,848	$	1,313	$	7,481	$	1,794	$	20,436



Loans	December 31, 2018
(Dollar amounts in thousands)	Commercial		Residential		Consumer		Total
Individually evaluated for impairment	6,101		4,415		—		10,516
Collectively evaluated for impairment	1,166,227		440,497		342,473		1,949,197
Acquired with deteriorated credit quality	1,495		—		—		1,495
Ending Balance	$	1,173,823	$	444,912	$	342,473	$	1,961,208

Schedule of loans individually evaluated for impairment by class of loans

The following tables present loans individually evaluated for impairment by class of loans.



					June 30, 2019
	Unpaid Principal		Recorded		Allowance for Loan Losses		Average Recorded		Interest Income		Cash Basis Interest
(Dollar amounts in thousands)	Balance		Investment		Allocated		Investment		Recognized		Recognized
With no related allowance recorded:
Commercial
Commercial & Industrial	$	587	$	587	$	—	$	676	$	—	$	—
Farmland	2,011		2,011		—		1,995		—		—
Non Farm, Non Residential	—		—		—		—		—		—
Agriculture	—		—		—		—		—		—
All Other Commercial	29		29		—		750		—		—
Residential
First Liens	3,990		3,990		—		4,219		—		—
Home Equity	—		—		—		—		—		—
Junior Liens	—		—		—		—		—		—
Multifamily	—		—		—		—		—		—
All Other Residential	—		—		—		—		—		—
Consumer
Motor Vehicle	—		—		—		—		—		—
All Other Consumer	—		—		—		—		—		—
With an allowance recorded:
Commercial
Commercial & Industrial	1,691		1,691		658		1,747		—		—
Farmland	—		—		—		140		—		—
Non Farm, Non Residential	—		—		—		—		—		—
Agriculture	—		—		—		231		—		—
All Other Commercial	—		—		—		—		—		—
Residential
First Liens	—		—		—		—		—		—
Home Equity	—		—		—		—		—		—
Junior Liens	—		—		—		—		—		—
Multifamily	—		—		—		—		—		—
All Other Residential	—		—		—		—		—		—
Consumer
Motor Vehicle	—		—		—		—		—		—
All Other Consumer	—		—		—		—		—		—
TOTAL	$	8,308	$	8,308	$	658	$	9,758	$	—	$	—



					December 31, 2018
	Unpaid Principal		Recorded		Allowance for Loan Losses		Average Recorded		Interest Income		Cash Basis Interest Income
(Dollar amounts in thousands)	Balance		Investment		Allocated		Investment		Recognized		Recognized
With no related allowance recorded:
Commercial
Commercial & Industrial	$	589	$	589	$	—	$	698	$	—	$	—
Farmland	2,022		2,022		—		1,579		—		—
Non Farm, Non Residential	—		—		—		1,443		—		—
Agriculture	—		—		—		49		—		—
All Other Commercial	1,114		1,114		—		1,172		—		—
Residential
First Liens	4,415		4,415		—		3,371		—		—
Home Equity	—		—		—		—		—		—
Junior Liens	—		—		—		23		—		—
Multifamily	—		—		—		—		—		—
All Other Residential	—		—		—		—		—		—
Consumer
Motor Vehicle	—		—		—		—		—		—
All Other Consumer	—		—		—		—		—		—
With an allowance recorded:
Commercial
Commercial & Industrial	1,819		1,819		593		688		—		—
Farmland	211		211		44		1,691		—		—
Non Farm, Non Residential	—		—		—		—				—
Agriculture	346		346		100		316		—		—
All Other Commercial	—		—		—		—		—		—
Residential
First Liens	—		—		—		88		—		—
Home Equity	—		—		—		—		—		—
Junior Liens	—		—		—		—		—		—
Multifamily	—		—		—		—		—		—
All Other Residential	—		—		—		—		—		—
Consumer
Motor Vehicle	—		—		—		—		—		—
All Other Consumer	—		—		—		—		—		—
TOTAL	$	10,516	$	10,516	$	737	$	11,118	$	—	$	—

Schedule of non-performing loans

The tables below presents the recorded investment in non-performing loans.



	June 30, 2019
	Loans Past Due Over 90 Days Still		Troubled Debt Restructured				Nonaccrual Excluding
(Dollar amounts in thousands)	Accruing		Accruing		Nonaccrual		TDR
Commercial
Commercial & Industrial	$	—	$	1	$	126	$	3,087
Farmland	—		—		—		2,387
Non Farm, Non Residential	—		—		—		51
Agriculture	—		—		—		537
All Other Commercial	—		—		—		35
Residential
First Liens	576		3,214		522		3,132
Home Equity	23		—		—		64
Junior Liens	12		76		—		156
Multifamily	—		—		—		—
All Other Residential	—		—		—		59
Consumer
Motor Vehicle	131		—		—		158
All Other Consumer	—		317		300		319
TOTAL	$	742	$	3,608	$	948	$	9,985



	December 31, 2018
	Loans Past Due Over 90 Days Still		Troubled Debt Restructured				Nonaccrual Excluding
(Dollar amounts in thousands)	Accruing		Accruing		Nonaccrual		TDR
Commercial
Commercial & Industrial	$	—	$	1	$	144	$	2,902
Farmland	—		—		—		2,391
Non Farm, Non Residential	—		—		—		81
Agriculture	—		—		—		355
All Other Commercial	—		—		—		1,122
Residential
First Liens	581		3,327		531		3,393
Home Equity	41		—		—		75
Junior Liens	53		55		—		86
Multifamily	—		—		—		—
All Other Residential	—		—		—		64
Consumer
Motor Vehicle	177		1		—		125
All Other Consumer	—		268		349		380
TOTAL	$	852	$	3,652	$	1,024	$	10,974

Troubled Debt Restructurings on Financing Receivables

During the three and six months ended June 30, 2019 and 2018, the terms of certain loans were modified as troubled debt restructurings (TDRs). The following tables present the activity for TDRs.



				2019
(Dollar amounts in thousands)	Commercial			Residential			Consumer			Total
April 1,	$	136		$	4,019		$	619		$	4,774
Added	—			—			92			92
Charged Off	—			—			(30		)	(30		)
Payments	(9		)	(222		)	(64		)	(295		)
June 30,	$	127		$	3,797		$	617		$	4,541




				2019
(Dollar amounts in thousands)	Commercial			Residential			Consumer			Total
January 1,	$	145		$	4,043		$	618		$	4,806
Added	—			122			163			285
Charged Off	—			(16		)	(46		)	(62		)
Payments	(18		)	(352		)	(118		)	(488		)
June 30,	$	127		$	3,797		$	617		$	4,541



			2018
(Dollar amounts in thousands)	Commercial		Residential		Consumer		Total
April 1,	2,672		3,568		679		6,919
Added	—		106		69		175
Charged Off	—		—		(40	)	(40	)
Payments	(95	)	(67	)	(73	)	(235	)
June 30,	2,577		3,607		635		6,819




			2018
(Dollar amounts in thousands)	Commercial		Residential		Consumer		Total
January 1,	2,709		3,611		714		7,034
Added	—		213		143		356
Charged Off	—		(16	)	(76	)	(92	)
Payments	(132	)	(201	)	(146	)	(479	)
June 30,	2,577		3,607		635		6,819

Aging of recorded investment in loans by past due category and class of loans

The following tables presents the aging of the recorded investment in loans by past due category and class of loans.



	June 30, 2019
	30-59 Days		60-89 Days		Greater than 90 days		Total
(Dollar amounts in thousands)	Past Due		Past Due		Past Due		Past Due		Current		Total
Commercial
Commercial & Industrial	$	518	$	835	$	677	$	2,030	$	543,903	$	545,933
Farmland	—		—		2,266		2,266		103,202		105,468
Non Farm, Non Residential	193		—		26		219		176,356		176,575
Agriculture	152		—		436		588		143,667		144,255
All Other Commercial	149		86		—		235		222,861		223,096
Residential
First Liens	587		657		1,512		2,756		229,734		232,490
Home Equity	116		39		53		208		39,826		40,034
Junior Liens	256		43		100		399		49,863		50,262
Multifamily	38		—		—		38		131,028		131,066
All Other Residential	—		—		—		—		9,227		9,227
Consumer
Motor Vehicle	4,486		700		192		5,378		324,986		330,364
All Other Consumer	126		29		—		155		28,037		28,192
TOTAL	$	6,621	$	2,389	$	5,262	$	14,272	$	2,002,690	$	2,016,962



	December 31, 2018
	30-59 Days		60-89 Days		Greater than 90 days		Total
(Dollar amounts in thousands)	Past Due		Past Due		Past Due		Past Due		Current		Total
Commercial
Commercial & Industrial	$	1,017	$	420	$	345	$	1,782	$	518,239	$	520,021
Farmland	515		8		2,136		2,659		104,981		107,640
Non Farm, Non Residential	—		—		57		57		188,706		188,763
Agriculture	41		—		347		388		148,345		148,733
All Other Commercial	30		3		—		33		208,633		208,666
Residential
First Liens	3,365		429		1,473		5,267		231,684		236,951
Home Equity	155		8		110		273		39,378		39,651
Junior Liens	132		225		63		420		49,111		49,531
Multifamily	—		—		—		—		109,609		109,609
All Other Residential	—		9		15		24		9,146		9,170
Consumer
Motor Vehicle	4,766		609		177		5,552		309,238		314,790
All Other Consumer	208		7		12		227		27,456		27,683
TOTAL	$	10,229	$	1,718	$	4,735	$	16,682	$	1,944,526	$	1,961,208

Analysis of risk category of loans by class of loans

Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. Loans listed as not rated are either those with an outstanding balance less than $100 thousand or are included in groups of homogeneous loans. As of June 30, 2019 and December 31, 2018, and based on the most recent analysis performed, the risk category of loans by class of loans are as follows:



	June 30, 2019
(Dollar amounts in thousands)	Pass		Special Mention		Substandard		Doubtful		Not Rated		Total
Commercial
Commercial & Industrial	$	494,386	$	16,968	$	24,413	$	—	$	8,397	$	544,164
Farmland	91,240		3,639		8,950		—		12		103,841
Non Farm, Non Residential	162,910		6,901		6,187		—		127		176,125
Agriculture	110,708		3,922		27,199		—		586		142,415
All Other Commercial	214,312		4,401		52		—		2,973		221,738
Residential
First Liens	44,550		1,156		3,285		—		182,630		231,621
Home Equity	950		—		90		—		38,918		39,958
Junior Liens	1,893		71		159		76		47,941		50,140
Multifamily	129,346		1,336		—		—		23		130,705
All Other Residential	—		—		14		—		9,178		9,192
Consumer
Motor Vehicle	—		—		580		—		328,380		328,960
All Other Consumer	—		—		30		—		28,022		28,052
TOTAL	$	1,250,295	$	38,394	$	70,959	$	76	$	647,187	$	2,006,911



	December 31, 2018
(Dollar amounts in thousands)	Pass		Special Mention		Substandard		Doubtful		Not Rated		Total
Commercial
Commercial & Industrial	$	472,008	$	20,600	$	18,374	$	—	$	7,428	$	518,410
Farmland	90,367		7,587		7,783		—		19		105,756
Non Farm, Non Residential	170,757		5,442		10,439		—		1,695		188,333
Agriculture	118,952		10,010		16,637		—		457		146,056
All Other Commercial	198,302		43		6,777		—		2,675		207,797
Residential
First Liens	43,915		1,043		3,504		—		187,685		236,147
Home Equity	963		—		148		—		38,471		39,582
Junior Liens	1,983		74		224		76		47,060		49,417
Multifamily	109,361		—		—		—		17		109,378
All Other Residential	—		—		15		—		9,131		9,146
Consumer
Motor Vehicle	—		—		627		—		312,863		313,490
All Other Consumer	—		—		34		—		27,517		27,551
TOTAL	$	1,206,608	$	44,799	$	64,562	$	76	$	635,018	$	1,951,063