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Loans (Tables)

3 Months Ended

Mar. 31, 2019

Receivables [Abstract]

Schedule of Loan Balances

Loan balances were as follows:

(In Thousands of Dollars)		March 31, 2019				December 31, 2018
Originated loans:
Commercial real estate
Owner occupied		$	164,818			$	158,947
Non-owner occupied			256,377				256,124
Farmland			114,910				110,881
Other			101,149				94,527
Commercial
Commercial and industrial			237,822				227,031
Agricultural			35,288				37,623
Residential real estate
1-4 family residential			307,647				307,794
Home equity lines of credit			82,888				82,690
Consumer
Indirect			160,560				164,509
Direct			29,549				30,277
Other			10,789				11,894
Total originated loans		$	1,501,797			$	1,482,297
Acquired loans:
Commercial real estate
Owner occupied		$	43,554			$	44,872
Non-owner occupied			16,199				16,920
Farmland			40,399				40,983
Other			7,122				8,091
Commercial
Commercial and industrial			17,135				18,141
Agricultural			7,613				9,526
Residential real estate
1-4 family residential			75,774				78,786
Home equity lines of credit			22,545				23,617
Consumer
Direct			8,481				9,442
Other			162				162
Total acquired loans		$	238,984			$	250,540
Net Deferred loan costs			2,870				3,003
Allowance for loan losses			(13,777	)			(13,592	)
Net loans		$	1,729,874			$	1,722,248

Purchased Credit Impaired Loans

As part of past acquisitions 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)		March 31, 2019				December 31, 2018
Commercial real estate
Non-owner occupied		$	275			$	292
Commercial
Commercial and industrial			856				899
Total outstanding balance		$	1,131			$	1,191
Carrying amount, net of allowance of $0 in 2019 and 2018		$	849			$	903

Schedule of Accretable Yield or Income Expected to be Collected

Accretable yield, or income expected to be collected, is shown in the table below:

				Three Months Ended
(In Thousands of Dollars)				March 31, 2019				March 31, 2018
Beginning balance				$	93			$	170
New loans purchased				0				0
Accretion of income					(7	)			(19	)
Ending balance				$	86			$	151

Activity in the Allowance for Loan Losses by Portfolio Segment

The following tables present the activity in the allowance for loan losses by portfolio segment for the three month periods ended March 31, 2019 and 2018:

Three Months Ended March 31, 2019

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	5,036			$	2,093			$	2,837			$	2,963			$	663			$	13,592
Provision for loan losses			159				107				(28	)			182				130				550
Loans charged off			0				(44	)			(21	)			(501	)			0				(566	)
Recoveries			0				1				25				175				0				201
Total ending allowance balance		$	5,195			$	2,157			$	2,813			$	2,819			$	793			$	13,777

Three Months Ended March 31, 2018

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Unallocated				Total
Allowance for loan losses
Beginning balance		$	4,260			$	2,011			$	2,521			$	2,848			$	675			$	12,315
Provision for loan losses			142				147				75				527				(116	)			775
Loans charged off			0				(97	)			(56	)			(629	)			0				(782	)
Recoveries			2				1				61				178				0				242
Total ending allowance balance		$	4,404			$	2,062			$	2,601			$	2,924			$	559			$	12,550

Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment, Based on Impairment Method

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 March 31, 2019 and December 31, 2018.  The recorded investment in loans includes the unpaid principal balance and unamortized loan origination fees and costs:

March 31, 2019

(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		$	6			$	3			$	261			$	0			$	0			$	270
Collectively evaluated for impairment			5,151				2,144				2,526				2,817				793				13,431
Acquired loans collectively evaluated for impairment			38				10				26				2				0				76
Acquired with deteriorated credit quality			0				0				0				0				0				0
Total ending allowance balance		$	5,195			$	2,157			$	2,813			$	2,819			$	793			$	13,777
Loans:
Loans individually evaluated for impairment		$	623			$	213			$	4,538			$	150			$	0			$	5,524
Loans collectively evaluated for impairment			635,532				272,663				385,831				206,129				0				1,500,155
Acquired loans			106,724				24,040				97,738				8,621				0				237,123
Acquired with deteriorated credit quality			245				604				0				0				0				849
Total ending loans balance		$	743,124			$	297,520			$	488,107			$	214,900			$	0			$	1,743,651

December 31, 2018

(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		$	6			$	3			$	267			$	0			$	0			$	276
Collectively evaluated for impairment			4,981				2,075				2,534				2,960				663				13,213
Acquired loans collectively evaluated for impairment			49				15				36				3				0				103
Acquired with deteriorated credit quality			0				0				0				0				0				0
Total ending allowance balance		$	5,036			$	2,093			$	2,837			$	2,963			$	663			$	13,592
Loans:
Loans individually evaluated for impairment		$	790			$	223			$	4,627			$	83			$	0			$	5,723
Loans collectively evaluated for impairment			618,729				264,208				385,702				212,130				0				1,480,769
Acquired loans			110,143				26,916				101,804				9,582				0				248,445
Acquired with deteriorated credit quality			262				641				0				0				0				903
Total ending loans balance		$	729,924			$	291,988			$	492,133			$	221,795			$	0			$	1,735,840

Loans Individually Evaluated for Impairment by Class of Loans

The following tables present information related to impaired loans by class of loans as of March 31, 2019 and December 31, 2018:

(In Thousands of Dollars)		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
March 31, 2019
With no related allowance recorded:
Commercial real estate
Owner occupied		$	362			$	328			$	0
Non-owner occupied			40				38				0
Commercial
Commercial and industrial			184				154				0
Residential real estate
1-4 family residential			3,443				2,710				0
Home equity lines of credit			429				361				0
Consumer			264				127				0
Subtotal			4,722				3,718				0
With an allowance recorded:
Commercial real estate
Farmland			258				257				6
Commercial
Commercial and industrial			59				59				3
Residential real estate
1-4 family residential			1,286				1,277				185
Home equity lines of credit			203				190				76
Consumer			22				23				0
Subtotal			1,828				1,806				270
Total		$	6,550			$	5,524			$	270

(In Thousands of Dollars)		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
December 31, 2018
With no related allowance recorded:
Commercial real estate
Owner occupied		$	524			$	494			$	0
Non-owner occupied			40				38				0
Commercial
Commercial and industrial			191				162				0
Residential real estate
1-4 family residential			3,451				2,759				0
Home equity lines of credit			379				326				0
Consumer			174				83				0
Subtotal			4,759				3,862				0
With an allowance recorded:
Commercial real estate
Farmland			258				258				6
Commercial
Commercial and industrial			61				61				3
Residential real estate
1-4 family residential			1,354				1,343				188
Home equity lines of credit			224				199				79
Consumer			0				0				0
Subtotal			1,897				1,861				276
Total		$	6,656			$	5,723			$	276

The following tables present the average recorded investment in impaired loans by class and interest income recognized by loan class for the three month periods ended March 31, 2019 and 2018:

		Average Recorded Investment								Interest Income Recognized
		For Three Months Ended March 31,								For Three Months Ended March 31,
(In Thousands of Dollars)		2019				2018				2019				2018
With no related allowance recorded:
Commercial real estate
Owner occupied		$	331			$	420			$	4			$	7
Non-owner occupied			38				0				0				0
Commercial
Commercial and industrial			157				873				2				1
Residential real estate
1-4 family residential			2,693				2,636				43				49
Home equity lines of credit			347				325				5				4
Consumer			112				63				3				3
Subtotal			3,678				4,317				57				64
With an allowance recorded:
Commercial real estate
Farmland			257				0				0				0
Commercial
Commercial and industrial			59				67				1				1
Residential real estate
1-4 family residential			1,319				1,429				8				10
Home equity lines of credit			196				155				2				2
Consumer			8				1				0				0
Subtotal			1,839				1,652				11				13
Total		$	5,517			$	5,969			$	68			$	77

Schedule of Investment in Nonaccrual and Loans Past Due 90 Days or More Still on Accrual by Class of 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 March 31, 2019 and December 31, 2018:

		March 31, 2019								December 31, 2018
(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		$	330			$	0			$	340			$	0
Farmland			26				0				30				0
Commercial
Commercial and industrial			439				0				122				0
Agricultural			158				0				158				0
Residential real estate
1-4 family residential			2,201				92				2,318				185
Home equity lines of credit			673				57				644				31
Consumer
Indirect			369				198				346				369
Direct			83				101				54				200
Other							8				0				2
Total originated loans		$	4,279			$	456			$	4,012			$	787
Acquired loans:
Commercial real estate
Non-owner occupied		$	48			$	0			$	82			$	0
Farmland			257				0				257				0
Commercial
Commercial and industrial			754				0				824				0
Agricultural			295				0				291				0
Residential real estate
1-4 family residential			780				151				1,001				122
Home equity lines of credit			270				53				203				14
Consumer
Direct			82				153				95				43
Total acquired loans		$	2,486			$	357			$	2,753			$	179
Total loans		$	6,765			$	813			$	6,765			$	966

Schedule of Investment in Past Due Loans

The following tables present the aging of the recorded investment in past due loans as of March 31, 2019 and December 31, 2018 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
March 31, 2019
Originated loans:
Commercial real estate
Owner occupied		$	55			$	0			$	330			$	385			$	164,062			$	164,447
Non-owner occupied			183				22				0				205				255,559				255,764
Farmland			0				0				26				26				114,756				114,782
Other			0				0				0				0				100,866				100,866
Commercial
Commercial and industrial			154				0				439				593				236,786				237,379
Agricultural			84				5				158				247				35,147				35,394
Residential real estate
1-4 family residential			3,275				11				2,293				5,579				301,303				306,882
Home equity lines of credit			0				153				730				883				82,025				82,908
Consumer
Indirect			1,454				481				567				2,502				163,217				165,719
Direct			827				174				184				1,185				28,563				29,748
Other			37				8				8				53				10,737				10,790
Total originated loans:		$	6,069			$	854			$	4,735			$	11,658			$	1,493,021			$	1,504,679
Acquired loans:
Commercial real estate
Owner occupied		$	43			$	0			$	0			$	43			$	43,610			$	43,653
Non-owner occupied			0				0				48				48				16,044				16,092
Farmland			284				72				257				613				39,785				40,398
Other			0				0				0				0				7,122				7,122
Commercial
Commercial and industrial			84				0				754				838				16,296				17,134
Agricultural			17				0				295				312				7,301				7,613
Residential real estate
1-4 family residential			1,031				0				931				1,962				73,810				75,772
Home equity lines of credit			146				165				323				634				21,911				22,545
Consumer
Direct			300				14				235				549				7,932				8,481
Other			0				0				0				0				162				162
Total acquired loans		$	1,905			$	251			$	2,843			$	4,999			$	233,973			$	238,972
Total loans		$	7,974			$	1,105			$	7,578			$	16,657			$	1,726,994			$	1,743,651

(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, 2018
Originated loans:
Commercial real estate
Owner occupied		$	82			$	0			$	340			$	422			$	158,161			$	158,583
Non-owner occupied			22				0				0				22				255,458				255,480
Farmland			184				0				30				214				110,547				110,761
Other			0				0				0				0				94,242				94,242
Commercial
Commercial and industrial			159				0				122				281				226,320				226,601
Agricultural			69				10				158				237				37,484				37,721
Residential real estate
1-4 family residential			1,964				424				2,503				4,891				302,131				307,022
Home equity lines of credit			64				14				675				753				81,957				82,710
Consumer
Indirect			1,714				755				715				3,184				166,622				169,806
Direct			714				340				254				1,308				29,183				30,491
Other			33				14				2				49				11,845				11,894
Total originated loans		$	5,005			$	1,557			$	4,799			$	11,361			$	1,473,950			$	1,485,311
Acquired loans:
Commercial real estate
Owner occupied		$	321			$	0			$	0			$	321			$	44,618			$	44,939
Non-owner occupied			0				0				82				82				16,764				16,846
Farmland			0				102				257				359				40,623				40,982
Other			0				0				0				0				8,091				8,091
Commercial
Commercial and industrial			94				0				824				918				17,223				18,141
Agricultural			31				5				291				327				9,198				9,525
Residential real estate
1-4 family residential			750				229				1,123				2,102				76,682				78,784
Home equity lines of credit			208				0				217				425				23,192				23,617
Consumer
Direct			318				257				138				713				8,729				9,442
Other			0				0				0				0				162				162
Total acquired loans		$	1,722			$	593			$	2,932			$	5,247			$	245,282			$	250,529
Total loans		$	6,727			$	2,150			$	7,731			$	16,608			$	1,719,232			$	1,735,840

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