XML 28 R12.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Loans | 6 Months Ended
--- | ---
Jun. 30, 2017
Receivables [Abstract] |
Loans | Loans: Loan balances were as follows:
(In Thousands of Dollars) |  | June 30, 2017 |  |  | December 31, 2016 |
Originated loans: |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied |  | $ | 124,664 |  |  | $ | 109,750 |
Non-owner occupied |  |  | 182,900 |  |  |  | 165,861 |
Farmland |  |  | 50,873 |  |  |  | 34,155 |
Other |  |  | 78,496 |  |  |  | 70,823 |
Commercial |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 184,854 |  |  |  | 171,145 |
Agricultural |  |  | 30,355 |  |  |  | 24,598 |
Residential real estate |  |  |  |  |  |  |  |
1-4 family residential |  |  | 246,771 |  |  |  | 224,222 |
Home equity lines of credit |  |  | 66,035 |  |  |  | 59,642 |
Consumer |  |  |  |  |  |  |  |
Indirect |  |  | 166,835 |  |  |  | 156,633 |
Direct |  |  | 27,995 |  |  |  | 26,663 |
Other |  |  | 8,066 |  |  |  | 7,611 |
Total originated loans |  | $ | 1,167,844 |  |  | $ | 1,051,103 |
Acquired loans: |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied |  | $ | 56,330 |  |  | $ | 60,928 |
Non-owner occupied |  |  | 20,969 |  |  |  | 24,949 |
Farmland |  |  | 47,884 |  |  |  | 54,204 |
Other |  |  | 13,485 |  |  |  | 14,665 |
Commercial |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 30,822 |  |  |  | 33,626 |
Agricultural |  |  | 13,575 |  |  |  | 16,024 |
Residential real estate |  |  |  |  |  |  |  |
1-4 family residential |  |  | 101,690 |  |  |  | 112,015 |
Home equity lines of credit |  |  | 31,495 |  |  |  | 34,795 |
Consumer |  |  |  |  |  |  |  |
Direct |  |  | 17,429 |  |  |  | 21,681 |
Other |  |  | 129 |  |  |  | 247 |
Total acquired loans |  | $ | 333,808 |  |  | $ | 373,134 |
Net Deferred loan costs |  |  | 3,621 |  |  |  | 3,398 |
Allowance for loan losses |  |  | (11,746 | ) |  |  | (10,852 | )
Net loans |  | $ | 1,493,527 |  |  | $ | 1,416,783 |
Purchased credit impaired loans As part of the NBOH acquisition the Company acquired various loans that displayed evidence of deterioration of credit quality since origination and which was probable that all contractually required payments would not be collected. The carrying amounts and contractually required payments of these loans which are included in the loan balances above are summarized in the following tables:
(In Thousands of Dollars) |  | June 30, 2017 |  |  | December 31, 2016 |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied |  | $ | 707 |  |  | $ | 689 |
Non-owner occupied |  |  | 394 |  |  |  | 436 |
Commercial |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 1,148 |  |  |  | 1,213 |
Total outstanding balance |  | $ | 2,249 |  |  | $ | 2,338 |
Carrying amount, net of allowance of $0 in 2017 and 2016 |  | $ | 1,815 |  |  | $ | 1,864 |
Accretable yield, or income expected to be collected, is shown in the table below:
(In Thousands of Dollars) |  |  |  | Six Months Ended June 30, 2017 |
Beginning balance |  | $ | 247 |
New loans purchased |  | 0 |
Accretion of income |  |  | (38 | )
Ending balance |  | $ | 209 |
The key assumptions considered include probability of default and the amount of actual prepayments after the acquisition date. Prepayments affect the estimated life of the loans and could change the amount of interest income and principal expected to be collected. In reforecasting future estimated cash flows, credit loss expectations are adjusted as necessary. There were no adjustments to forecasted cash flows that impacted the allowance for loan losses for the three and six month periods ended June 30, 2017. The following tables present the activity in the allowance for loan losses by portfolio segment for the three and six month periods ended June 30, 2017 and 2016: Three Months Ended June 30, 2017
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,638 |  |  | $ | 1,846 |  |  | $ | 2,321 |  |  | $ | 2,813 |  |  | $ | 701 |  |  | $ | 11,319 |
Provision for loan losses |  |  | 365 |  |  |  | 198 |  |  |  | 5 |  |  |  | 464 |  |  |  | (82 | ) |  |  | 950 |
Loans charged off |  |  | (67 | ) |  |  | (113 | ) |  |  | (36 | ) |  |  | (509 | ) |  |  | 0 |  |  |  | (725 | )
Recoveries |  |  | 18 |  |  |  | 5 |  |  |  | 20 |  |  |  | 159 |  |  |  | 0 |  |  |  | 202 |
Total ending allowance balance |  | $ | 3,954 |  |  | $ | 1,936 |  |  | $ | 2,310 |  |  | $ | 2,927 |  |  | $ | 619 |  |  | $ | 11,746 |
Six Months Ended June 30, 2017
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,577 |  |  | $ | 1,874 |  |  | $ | 2,205 |  |  | $ | 2,766 |  |  | $ | 430 |  |  | $ | 10,852 |
Provision for loan losses |  |  | 442 |  |  |  | 215 |  |  |  | 114 |  |  |  | 1,040 |  |  |  | 189 |  |  |  | 2,000 |
Loans charged off |  |  | (207 | ) |  |  | (215 | ) |  |  | (42 | ) |  |  | (1,204 | ) |  |  | 0 |  |  |  | (1,668 | )
Recoveries |  |  | 142 |  |  |  | 62 |  |  |  | 33 |  |  |  | 325 |  |  |  | 0 |  |  |  | 562 |
Total ending allowance balance |  | $ | 3,954 |  |  | $ | 1,936 |  |  | $ | 2,310 |  |  | $ | 2,927 |  |  | $ | 619 |  |  | $ | 11,746 |
Three Months Ended June 30, 2016
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,181 |  |  | $ | 1,452 |  |  | $ | 1,914 |  |  | $ | 2,218 |  |  | $ | 625 |  |  | $ | 9,390 |
Provision for loan losses |  |  | 335 |  |  |  | 212 |  |  |  | 196 |  |  |  | 521 |  |  |  | (274 | ) |  |  | 990 |
Loans charged off |  |  | (307 | ) |  |  | (37 | ) |  |  | (44 | ) |  |  | (431 | ) |  |  | 0 |  |  |  | (819 | )
Recoveries |  |  | 1 |  |  |  | 7 |  |  |  | 15 |  |  |  | 136 |  |  |  | 0 |  |  |  | 159 |
Total ending allowance balance |  | $ | 3,210 |  |  | $ | 1,634 |  |  | $ | 2,081 |  |  | $ | 2,444 |  |  | $ | 351 |  |  | $ | 9,720 |
Six Months Ended June 30, 2016
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,127 |  |  | $ | 1,373 |  |  | $ | 1,845 |  |  | $ | 2,160 |  |  | $ | 473 |  |  | $ | 8,978 |
Provision for loan losses |  |  | 378 |  |  |  | 276 |  |  |  | 271 |  |  |  | 967 |  |  |  | (122 | ) |  |  | 1,770 |
Loans charged off |  |  | (307 | ) |  |  | (37 | ) |  |  | (78 | ) |  |  | (975 | ) |  |  | 0 |  |  |  | (1,397 | )
Recoveries |  |  | 12 |  |  |  | 22 |  |  |  | 43 |  |  |  | 292 |  |  |  | 0 |  |  |  | 369 |
Total ending allowance balance |  | $ | 3,210 |  |  | $ | 1,634 |  |  | $ | 2,081 |  |  | $ | 2,444 |  |  | $ | 351 |  |  | $ | 9,720 |
The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment, based on impairment method as of June 30, 2017 and December 31, 2016. The recorded investment in loans includes the unpaid principal balance and unamortized loan origination fees and costs, but excludes accrued interest receivable, which is not considered to be material: June 30, 2017
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 29 |  |  | $ | 4 |  |  | $ | 59 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 92 |
Collectively evaluated for impairment |  |  | 3,889 |  |  |  | 1,920 |  |  |  | 2,218 |  |  |  | 2,923 |  |  |  | 619 |  |  |  | 11,569 |
Acquired loans collectively evaluated for impairment |  |  | 36 |  |  |  | 12 |  |  |  | 33 |  |  |  | 4 |  |  |  | 0 |  |  |  | 85 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total ending allowance balance |  | $ | 3,954 |  |  | $ | 1,936 |  |  | $ | 2,310 |  |  | $ | 2,927 |  |  | $ | 619 |  |  | $ | 11,746 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 1,948 |  |  | $ | 253 |  |  | $ | 3,388 |  |  | $ | 108 |  |  | $ | 0 |  |  | $ | 5,697 |
Loans collectively evaluated for impairment |  |  | 433,957 |  |  |  | 214,691 |  |  |  | 309,146 |  |  |  | 208,407 |  |  |  | 0 |  |  |  | 1,166,201 |
Acquired loans |  |  | 137,534 |  |  |  | 43,550 |  |  |  | 132,947 |  |  |  | 17,529 |  |  |  | 0 |  |  |  | 331,560 |
Acquired with deteriorated credit quality |  |  | 969 |  |  |  | 846 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,815 |
Total ending loans balance |  | $ | 574,408 |  |  | $ | 259,340 |  |  | $ | 445,481 |  |  | $ | 226,044 |  |  | $ | 0 |  |  | $ | 1,505,273 |
December 31, 2016
(In Thousands of Dollars) |  | Commercial Real Estate |  |  | Commercial |  |  | Residential Real Estate |  |  | Consumer |  |  | Unallocated |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 86 |  |  | $ | 111 |  |  | $ | 52 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 249 |
Collectively evaluated for impairment |  |  | 3,491 |  |  |  | 1,763 |  |  |  | 2,153 |  |  |  | 2,766 |  |  |  | 430 |  |  |  | 10,603 |
Acquired loans collectively evaluated for impairment |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Acquired with deteriorated credit quality |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total ending allowance balance |  | $ | 3,577 |  |  | $ | 1,874 |  |  | $ | 2,205 |  |  | $ | 2,766 |  |  | $ | 430 |  |  | $ | 10,852 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 3,457 |  |  | $ | 477 |  |  | $ | 3,308 |  |  | $ | 96 |  |  | $ | 0 |  |  | $ | 7,338 |
Loans collectively evaluated for impairment |  |  | 376,632 |  |  |  | 195,146 |  |  |  | 280,215 |  |  |  | 196,081 |  |  |  | 0 |  |  |  | 1,048,074 |
Acquired loans |  |  | 153,228 |  |  |  | 48,536 |  |  |  | 146,672 |  |  |  | 21,923 |  |  |  | 0 |  |  |  | 370,359 |
Acquired with deteriorated credit quality |  |  | 968 |  |  |  | 896 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,864 |
Total ending loans balance |  | $ | 534,285 |  |  | $ | 245,055 |  |  | $ | 430,195 |  |  | $ | 218,100 |  |  | $ | 0 |  |  | $ | 1,427,635 |
The following tables present information related to impaired loans by class of loans as of June 30, 2017 and December 31, 2016:
(In Thousands of Dollars) |  | Unpaid Principal Balance |  |  | Recorded Investment |  |  | Allowance for Loan Losses Allocated |
June 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 1,198 |  |  | $ | 681 |  |  | $ | 0 |
Non-owner occupied |  |  | 18 |  |  |  | 18 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 203 |  |  |  | 182 |  |  |  | 0 |
Agricultural |  |  | 123 |  |  |  | 0 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 2,466 |  |  |  | 2,221 |  |  |  | 0 |
Home equity lines of credit |  |  | 306 |  |  |  | 284 |  |  |  | 0 |
Consumer |  |  | 207 |  |  |  | 108 |  |  |  | 0 |
Subtotal |  |  | 4,521 |  |  |  | 3,494 |  |  |  | 0 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 163 |  |  |  | 163 |  |  |  | 7 |
Non-owner occupied |  |  | 1,086 |  |  |  | 1,086 |  |  |  | 22 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 71 |  |  |  | 71 |  |  |  | 4 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 831 |  |  |  | 795 |  |  |  | 56 |
Home equity lines of credit |  |  | 91 |  |  |  | 88 |  |  |  | 3 |
Subtotal |  |  | 2,242 |  |  |  | 2,203 |  |  |  | 92 |
Total |  | $ | 6,763 |  |  | $ | 5,697 |  |  | $ | 92 |
(In Thousands of Dollars) |  | Unpaid Principal Balance |  |  | Recorded Investment |  |  | Allowance for Loan Losses Allocated |
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 1,974 |  |  | $ | 1,456 |  |  | $ | 0 |
Non-owner occupied |  |  | 332 |  |  |  | 331 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 205 |  |  |  | 184 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 2,650 |  |  |  | 2,403 |  |  |  | 0 |
Home equity lines of credit |  |  | 195 |  |  |  | 179 |  |  |  | 0 |
Consumer |  |  | 205 |  |  |  | 96 |  |  |  | 0 |
Subtotal |  |  | 5,561 |  |  |  | 4,649 |  |  |  | 0 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 173 |  |  |  | 173 |  |  |  | 14 |
Non-owner occupied |  |  | 1,118 |  |  |  | 1,118 |  |  |  | 30 |
Farmland |  |  | 380 |  |  |  | 379 |  |  |  | 42 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 75 |  |  |  | 75 |  |  |  | 4 |
Agricultural |  |  | 219 |  |  |  | 218 |  |  |  | 107 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 661 |  |  |  | 642 |  |  |  | 51 |
Home equity lines of credit |  |  | 84 |  |  |  | 84 |  |  |  | 1 |
Subtotal |  |  | 2,710 |  |  |  | 2,689 |  |  |  | 249 |
Total |  | $ | 8,271 |  |  | $ | 7,338 |  |  | $ | 249 |
The following tables present the average recorded investment in impaired loans by class and interest income recognized by loan class for the three and six month periods ended June 30, 2017 and 2016:
|  | Average Recorded Investment |  |  | Interest Income Recognized |
|  | For Three Months Ended June 30, |  |  | For Three Months Ended June 30, |
(In Thousands of Dollars) |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 682 |  |  | $ | 1,266 |  |  | $ | 2 |  |  | $ | 28 |
Non-owner occupied |  |  | 18 |  |  |  | 334 |  |  |  | 0 |  |  |  | 0 |
Farmland |  |  | 17 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 182 |  |  |  | 331 |  |  |  | 1 |  |  |  | 5 |
Agricultural production |  |  | 15 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 2,251 |  |  |  | 2,249 |  |  |  | 35 |  |  |  | 33 |
Home equity lines of credit |  |  | 326 |  |  |  | 227 |  |  |  | 3 |  |  |  | 3 |
Consumer |  |  | 105 |  |  |  | 86 |  |  |  | 4 |  |  |  | 3 |
Subtotal |  |  | 3,596 |  |  |  | 4,493 |  |  |  | 45 |  |  |  | 72 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 164 |  |  |  | 908 |  |  |  | 2 |  |  |  | 9 |
Non-owner occupied |  |  | 1,092 |  |  |  | 1,401 |  |  |  | 14 |  |  |  | 19 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 72 |  |  |  | 78 |  |  |  | 1 |  |  |  | 1 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 794 |  |  |  | 845 |  |  |  | 9 |  |  |  | 11 |
Home equity lines of credit |  |  | 84 |  |  |  | 86 |  |  |  | 1 |  |  |  | 1 |
Consumer |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Subtotal |  |  | 2,206 |  |  |  | 3,318 |  |  |  | 27 |  |  |  | 41 |
Total |  | $ | 5,802 |  |  | $ | 7,811 |  |  | $ | 72 |  |  | $ | 113 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |
|  | For Six Months Ended June 30, |  |  | For Six Months Ended June 30, |
(In Thousands of Dollars) |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 851 |  |  | $ | 1,786 |  |  | $ | 5 |  |  | $ | 38 |
Non-owner occupied |  |  | 122 |  |  |  | 335 |  |  |  | 1 |  |  |  | 4 |
Farmland |  |  | 24 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 183 |  |  |  | 472 |  |  |  | 2 |  |  |  | 10 |
Agricultural |  |  | 21 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 2,315 |  |  |  | 2,270 |  |  |  | 72 |  |  |  | 71 |
Home equity lines of credit |  |  | 276 |  |  |  | 234 |  |  |  | 7 |  |  |  | 6 |
Consumer |  |  | 90 |  |  |  | 101 |  |  |  | 6 |  |  |  | 6 |
Subtotal |  |  | 3,882 |  |  |  | 5,198 |  |  |  | 93 |  |  |  | 135 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  |  | 166 |  |  |  | 1,248 |  |  |  | 4 |  |  |  | 18 |
Non-owner occupied |  |  | 1,099 |  |  |  | 1,435 |  |  |  | 28 |  |  |  | 38 |
Farmland |  |  | 126 |  |  | 0 |  |  | 0 |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 73 |  |  |  | 79 |  |  |  | 2 |  |  |  | 2 |
Agricultural |  |  | 100 |  |  | 0 |  |  | 0 |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 784 |  |  |  | 797 |  |  |  | 17 |  |  |  | 20 |
Home equity lines of credit |  |  | 84 |  |  |  | 86 |  |  |  | 2 |  |  |  | 2 |
Subtotal |  |  | 2,432 |  |  |  | 3,645 |  |  |  | 53 |  |  |  | 80 |
Total |  | $ | 6,314 |  |  | $ | 8,843 |  |  | $ | 146 |  |  | $ | 215 |
Cash basis interest recognized during the three and six month periods ended June 30, 2017 and 2016 was materially equal to interest income recognized. Nonaccrual loans and loans past due 90 days or more still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. The following table presents the recorded investment in nonaccrual and loans past due 90 days or more still on accrual by class of loans as of June 30, 2017 and December 31, 2016:
|  | June 30, 2017 |  |  | December 31, 2016 |
(In Thousands of Dollars) |  | Nonaccrual |  |  | Loans Past Due 90 Days or More Still Accruing |  |  | Nonaccrual |  |  | Loans Past Due 90 Days or More Still Accruing |
Originated loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 549 |  |  | $ | 0 |  |  | $ | 958 |  |  | $ | 0 |
Non-owner occupied |  |  | 18 |  |  |  | 0 |  |  |  | 343 |  |  |  | 0 |
Farmland |  |  | 51 |  |  |  | 0 |  |  |  | 58 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 297 |  |  |  | 0 |  |  |  | 400 |  |  |  | 0 |
Agricultural |  |  | 2 |  |  |  | 0 |  |  |  | 12 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 1,667 |  |  |  | 537 |  |  |  | 1,929 |  |  |  | 295 |
Home equity lines of credit |  |  | 532 |  |  |  | 22 |  |  |  | 202 |  |  |  | 118 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 396 |  |  |  | 182 |  |  |  | 298 |  |  |  | 438 |
Direct |  |  | 6 |  |  |  | 36 |  |  |  | 9 |  |  |  | 65 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 16 |
Total originated loans |  | $ | 3,518 |  |  | $ | 777 |  |  | $ | 4,209 |  |  | $ | 932 |
Acquired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 34 |  |  | $ | 0 |  |  | $ | 85 |  |  | $ | 0 |
Non-owner occupied |  |  | 185 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 24 |  |  |  | 0 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 380 |  |  |  | 0 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 879 |  |  |  | 0 |  |  |  | 961 |  |  |  | 0 |
Agricultural |  |  | 18 |  |  |  | 0 |  |  |  | 236 |  |  |  | 0 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 402 |  |  |  | 124 |  |  |  | 386 |  |  |  | 545 |
Home equity lines of credit |  |  | 215 |  |  |  | 38 |  |  |  | 119 |  |  |  | 109 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Direct |  |  | 135 |  |  |  | 30 |  |  |  | 89 |  |  |  | 95 |
Total acquired loans |  | $ | 1,868 |  |  | $ | 192 |  |  | $ | 2,280 |  |  | $ | 749 |
Total loans |  | $ | 5,386 |  |  | $ | 969 |  |  | $ | 6,489 |  |  | $ | 1,681 |
The following tables present the aging of the recorded investment in past due loans as of June 30, 2017 and December 31, 2016 by class of loans:
(In Thousands of Dollars) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More Past Due and Nonaccrual |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
June 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 0 |  |  | $ | 0 |  |  | $ | 549 |  |  | $ | 549 |  |  | $ | 123,757 |  |  | $ | 124,306 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 18 |  |  |  | 18 |  |  |  | 182,415 |  |  |  | 182,433 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 51 |  |  |  | 51 |  |  |  | 50,763 |  |  |  | 50,814 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 78,184 |  |  |  | 78,184 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 121 |  |  |  | 0 |  |  |  | 297 |  |  |  | 418 |  |  |  | 184,079 |  |  |  | 184,497 |
Agricultural |  |  | 35 |  |  |  | 0 |  |  |  | 2 |  |  |  | 37 |  |  |  | 30,409 |  |  |  | 30,446 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 1,520 |  |  |  | 465 |  |  |  | 2,204 |  |  |  | 4,189 |  |  |  | 242,033 |  |  |  | 246,222 |
Home equity lines of credit |  |  | 123 |  |  |  | 80 |  |  |  | 554 |  |  |  | 757 |  |  |  | 65,314 |  |  |  | 66,071 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 1,924 |  |  |  | 430 |  |  |  | 578 |  |  |  | 2,932 |  |  |  | 169,298 |  |  |  | 172,230 |
Direct |  |  | 456 |  |  |  | 240 |  |  |  | 42 |  |  |  | 738 |  |  |  | 27,452 |  |  |  | 28,190 |
Other |  |  | 30 |  |  |  | 17 |  |  |  | 0 |  |  |  | 47 |  |  |  | 8,018 |  |  |  | 8,065 |
Total originated loans: |  | $ | 4,209 |  |  | $ | 1,232 |  |  | $ | 4,295 |  |  | $ | 9,736 |  |  | $ | 1,161,722 |  |  | $ | 1,171,458 |
Acquired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 323 |  |  | $ | 49 |  |  | $ | 34 |  |  | $ | 406 |  |  | $ | 55,925 |  |  | $ | 56,331 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 185 |  |  |  | 185 |  |  |  | 20,769 |  |  |  | 20,954 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 47,885 |  |  |  | 47,885 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 13,501 |  |  |  | 13,501 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 69 |  |  |  | 1 |  |  |  | 879 |  |  |  | 949 |  |  |  | 29,872 |  |  |  | 30,821 |
Agricultural |  |  | 10 |  |  |  | 0 |  |  |  | 18 |  |  |  | 28 |  |  |  | 13,548 |  |  |  | 13,576 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 479 |  |  |  | 184 |  |  |  | 526 |  |  |  | 1,189 |  |  |  | 100,504 |  |  |  | 101,693 |
Home equity lines of credit |  |  | 116 |  |  |  | 0 |  |  |  | 253 |  |  |  | 369 |  |  |  | 31,126 |  |  |  | 31,495 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Direct |  |  | 341 |  |  |  | 40 |  |  |  | 165 |  |  |  | 546 |  |  |  | 16,884 |  |  |  | 17,430 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 129 |  |  |  | 129 |
Total acquired loans |  | $ | 1,338 |  |  | $ | 274 |  |  | $ | 2,060 |  |  | $ | 3,672 |  |  | $ | 330,143 |  |  | $ | 333,815 |
Total loans |  | $ | 5,547 |  |  | $ | 1,506 |  |  | $ | 6,355 |  |  | $ | 13,408 |  |  | $ | 1,491,865 |  |  | $ | 1,505,273 |
(In Thousands of Dollars) |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More Past Due and Nonaccrual |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total |
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 0 |  |  | $ | 0 |  |  | $ | 958 |  |  | $ | 958 |  |  | $ | 108,475 |  |  | $ | 109,433 |
Non-owner occupied |  |  | 0 |  |  |  | 0 |  |  |  | 343 |  |  |  | 343 |  |  |  | 165,105 |  |  |  | 165,448 |
Farmland |  |  | 0 |  |  |  | 0 |  |  |  | 58 |  |  |  | 58 |  |  |  | 34,057 |  |  |  | 34,115 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 70,542 |  |  |  | 70,542 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 90 |  |  |  | 0 |  |  |  | 400 |  |  |  | 490 |  |  |  | 170,242 |  |  |  | 170,732 |
Agricultural |  |  | 0 |  |  |  | 29 |  |  |  | 12 |  |  |  | 41 |  |  |  | 24,632 |  |  |  | 24,673 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 3,368 |  |  |  | 356 |  |  |  | 2,224 |  |  |  | 5,948 |  |  |  | 217,752 |  |  |  | 223,700 |
Home equity lines of credit |  |  | 77 |  |  |  | 37 |  |  |  | 320 |  |  |  | 434 |  |  |  | 59,248 |  |  |  | 59,682 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Indirect |  |  | 2,844 |  |  |  | 696 |  |  |  | 736 |  |  |  | 4,276 |  |  |  | 157,437 |  |  |  | 161,713 |
Direct |  |  | 744 |  |  |  | 213 |  |  |  | 74 |  |  |  | 1,031 |  |  |  | 25,815 |  |  |  | 26,846 |
Other |  |  | 92 |  |  |  | 28 |  |  |  | 16 |  |  |  | 136 |  |  |  | 7,476 |  |  |  | 7,612 |
Total originated loans |  | $ | 7,215 |  |  | $ | 1,359 |  |  | $ | 5,141 |  |  | $ | 13,715 |  |  | $ | 1,040,781 |  |  | $ | 1,054,496 |
Acquired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 8 |  |  | $ | 205 |  |  | $ | 85 |  |  | $ | 298 |  |  | $ | 60,630 |  |  | $ | 60,928 |
Non-owner occupied |  |  | 134 |  |  |  | 0 |  |  |  | 0 |  |  |  | 134 |  |  |  | 24,815 |  |  |  | 24,949 |
Farmland |  |  | 83 |  |  |  | 0 |  |  |  | 380 |  |  |  | 463 |  |  |  | 53,741 |  |  |  | 54,204 |
Other |  |  | 0 |  |  |  | 0 |  |  |  | 24 |  |  |  | 24 |  |  |  | 14,642 |  |  |  | 14,666 |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 278 |  |  |  | 0 |  |  |  | 961 |  |  |  | 1,239 |  |  |  | 32,387 |  |  |  | 33,626 |
Agricultural |  |  | 21 |  |  |  | 0 |  |  |  | 236 |  |  |  | 257 |  |  |  | 15,767 |  |  |  | 16,024 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential |  |  | 1,556 |  |  |  | 504 |  |  |  | 931 |  |  |  | 2,991 |  |  |  | 109,027 |  |  |  | 112,018 |
Home equity lines of credit |  |  | 152 |  |  |  | 9 |  |  |  | 228 |  |  |  | 389 |  |  |  | 34,406 |  |  |  | 34,795 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Direct |  |  | 938 |  |  |  | 184 |  |  |  | 184 |  |  |  | 1,306 |  |  |  | 20,376 |  |  |  | 21,682 |
Other |  |  | 100 |  |  |  | 0 |  |  |  | 0 |  |  |  | 100 |  |  |  | 147 |  |  |  | 247 |
Total acquired loans |  | $ | 3,270 |  |  | $ | 902 |  |  | $ | 3,029 |  |  | $ | 7,201 |  |  | $ | 365,938 |  |  | $ | 373,139 |
Total loans |  | $ | 10,485 |  |  | $ | 2,261 |  |  | $ | 8,170 |  |  | $ | 20,916 |  |  | $ | 1,406,719 |  |  | $ | 1,427,635 |

X
- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5066-111524 Reference 2: 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(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: 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)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
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