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Loans (Tables)

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Schedule of Loan Balances

Loan balances were as follows:

(In Thousands of Dollars)		September 30, 2022				December 31, 2021
Commercial real estate
Owner occupied		$	331,804			$	340,369
Non-owner occupied			568,277				533,240
Farmland			184,958				177,706
Other			128,403				138,282
Commercial
Commercial and industrial			296,932				313,836
Agricultural			54,123				54,659
Residential real estate
1-4 family residential			474,014				453,635
Home equity lines of credit			132,267				127,433
Consumer
Indirect			197,206				159,006
Direct			17,020				21,121
Other			8,480				9,395
Total loans		$	2,393,484			$	2,328,682
Net deferred loan costs			6,497				2,400
Allowance for credit losses			(27,282	)			(29,386	)
Net loans		$	2,372,699			$	2,301,696

Activity in the Allowance for Loan Losses by Portfolio Segment

Allowance for credit loss activity

The following tables present the activity in the allowance for credit losses by portfolio segment for the three and nine month periods ended September 30, 2022 and 2021:

Three Months Ended September 30, 2022

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Total
Allowance for credit losses
Beginning balance		$	14,859			$	3,893			$	4,915			$	3,787			$	27,454
(Credit) Provision for credit losses			(47	)			260				2				218				433
Loans charged off			0				(473	)			(9	)			(301	)			(783	)
Recoveries			1				2				41				134				178
Total ending allowance balance		$	14,813			$	3,682			$	4,949			$	3,838			$	27,282

Nine Months Ended September 30, 2022

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Total
Allowance for credit losses
Beginning balance		$	15,879			$	4,949			$	4,870			$	3,688			$	29,386
(Credit) Provision for credit losses			(1,068	)			601				53				399				(15	)
Loans charged off			0				(1,878	)			(43	)			(630	)			(2,551	)
Recoveries			2				10				69				381				462
Total ending allowance balance		$	14,813			$	3,682			$	4,949			$	3,838			$	27,282

Three Months Ended September 30, 2021

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Total
Allowance for credit losses
Beginning balance		$	12,290			$	4,600			$	4,130			$	3,786			$	24,806
Adjustment related to reserve for unfunded loan reclass			(245	)			(104	)			(73	)			(15	)			(437	)
(Credit) Provision for credit losses			(454	)			(655	)			75				87				(947	)
Loans charged off			(31	)			(126	)			(55	)			(199	)			(411	)
Recoveries			1				15				41				68				125
Total ending allowance balance		$	11,561			$	3,730			$	4,118			$	3,727			$	23,136

Nine Months Ended September 30, 2021

(In Thousands of Dollars)		Commercial Real Estate				Commercial				Residential Real Estate				Consumer				Total
Allowance for credit losses
Beginning balance		$	10,824			$	5,073			$	3,643			$	2,604			$	22,144
Adjustment related to reserve for unfunded loan reclass			(245	)			(104	)			(73	)			(15	)			(437	)
Impact of CECL adoption			(2,076	)			429				237				3,860				2,450
(Credit) Provision for credit losses			3,077				(1,668	)			411				(2,292	)			(472	)
Loans charged off			(51	)			(198	)			(221	)			(727	)			(1,197	)
Recoveries			32				198				121				297				648
Total ending allowance balance		$	11,561			$	3,730			$	4,118			$	3,727			$	23,136

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 September 30, 2022 and December 31, 2021:

		September 30, 2022								December 31, 2021
(In Thousands of Dollars)		Nonaccrual				Loans Past Due 90 Days or More Still Accruing				Nonaccrual				Loans Past Due 90 Days or More Still Accruing
Commercial real estate
Owner occupied		$	1,049			$	0			$	433			$	0
Non-owner occupied			3,398				0				2,511				0
Farmland			42				0				274				0
Other			39				0				60				0
Commercial
Commercial and industrial			3,392				0				7,190				54
Agricultural			29				0				40				0
Residential real estate
1-4 family residential			2,859				735				3,363				459
Home equity lines of credit			851				25				917				36
Consumer
Indirect			311				41				455				123
Direct			187				18				227				53
Other			0				0				0				0
Total loans		$	12,157			$	819			$	15,470			$	725

Schedule of Investment in Past Due Loans

The following tables present the aging of the recorded investment in past due loans as of September 30, 2022 and December 31, 2021 by class of loans. Note that loans on a modification to defer payments under the CARES Act are included in loans not past due for the period ending December 31, 2021. There were no loans on deferred payments at September 30, 2022.

(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
September 30, 2022
Commercial real estate
Owner occupied		$	0			$	0			$	1,049			$	1,049			$	330,415			$	331,464
Non-owner occupied			28				0				3,398				3,426				564,205				567,631
Farmland			127				41				42				210				184,458				184,668
Other			137				0				39				176				128,009				128,185
Commercial
Commercial and industrial			260				471				3,392				4,123				293,299				297,422
Agricultural			81				59				29				169				54,350				54,519
Residential real estate
1-4 family residential			3,331				767				3,594				7,692				465,795				473,487
Home equity lines of credit			246				71				876				1,193				131,103				132,296
Consumer
Indirect			734				161				352				1,247				203,520				204,767
Direct			97				40				205				342				16,720				17,062
Other			4				4				0				8				8,472				8,480
Total loans		$	5,045			$	1,614			$	12,976			$	19,635			$	2,380,346			$	2,399,981

(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, 2021
Commercial real estate
Owner occupied		$	70			$	591			$	433			$	1,094			$	338,880			$	339,974
Non-owner occupied			394				311				2,511				3,216				529,490				532,706
Farmland			0				0				274				274				177,143				177,417
Other			56				0				60				116				137,878				137,994
Commercial
Commercial and industrial			256				100				7,244				7,600				304,932				312,532
Agricultural			100				28				40				168				54,706				54,874
Residential real estate
1-4 family residential			4,452				1,077				3,822				9,351				443,441				452,792
Home equity lines of credit			80				12				953				1,045				126,405				127,450
Consumer
Indirect			795				275				578				1,648				163,112				164,760
Direct			203				91				280				574				20,614				21,188
Other			0				0				0				0				9,395				9,395
Total loans		$	6,406			$	2,485			$	16,195			$	25,086			$	2,305,996			$	2,331,082

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