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LOANS (Tables)

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Schedule of Loans

The following is a summary of total loans:

		June 30, 2017												December 31, 2016
(In thousands)		Business Activities  Loans				Acquired Loans				Total				Business Activities  Loans				Acquired Loans				Total
Commercial Real Estate:
Construction and land development		$	27,428			$	16,467			$	43,895			$	14,695			$	—			$	14,695
Other commercial real estate		403,326				291,363				694,689				403,424				—				403,424
Total Commercial Real Estate:		430,754				307,830				738,584				418,119				—				418,119
Commercial and Industrial:
Other Commercial		158,434				80,067				238,501				103,586				—				103,586
Agricultural and other loans to farmers		31,459				—				31,459				31,808				—				31,808
Tax exempt		38,258				41,784				80,042				15,846				—				15,846
Total Commercial and Industrial:		228,151				121,851				350,002				151,240				—				151,240
Total Commercial Loans:		658,905				429,681				1,088,586				569,359				—				569,359
Residential Real Estate:
Residential mortgages		549,578				611,254				1,160,832				506,612				—				506,612
Total Residential Real Estate:		549,578				611,254				1,160,832				506,612				—				506,612
Consumer:
Home equity		47,762				68,707				116,469				46,921				—				46,921
Other consumer		7,693				3,067				10,760				6,172				—				6,172
Total Consumer:		55,455				71,774				127,229				53,093				—				53,093
Total Loans:		$	1,263,938			$	1,112,709			$	2,376,647			$	1,129,064			$	—			$	1,129,064

Schedule of Activity in the Accretable Yield for the Acquired Loan Portfolio that Falls Under the Review of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer

The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer:

		Three Months Ended June 30,
(In thousands)		2017				2016
Balance at beginning of period		$	3,194			$	—
Acquisitions		—				—
Reclassification from nonaccretable difference for loans with improved cash flows		1,745				—
Accretion		(372		)		—
Balance at end of period		$	4,567			$	—

		Six Months Ended June 30,
(In thousands)		2017				2016
Balance at beginning of period		$	—			$	—
Acquisitions		3,398				—
Reclassification from nonaccretable difference for loans with improved cash flows		1,745				—
Accretion		(576		)		—
Balance at end of period		$	4,567			$	—

Summary of Past Due Loans

The following is a summary of past due loans at June 30, 2017 and December 31, 2016:

Business Activities Loans

(in thousands)		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater Past Due				Total Past Due				Current				Total  Loans				Past Due > 90 days and Accruing
June 30, 2017
Commercial Real Estate:
Construction and land development		$	—			$	—			$	637			$	637			$	26,791			$	27,428			$	—
Other commercial real estate		640				200				635				1,475				401,851				403,326				—
Total Commercial Real Estate:		640				200				1,272				2,112				428,642				430,754				—
Commercial and Industrial:
Other Commercial		3,816				29				159				4,004				154,430				158,434				—
Agricultural and other loans to farmers		84				105				—				189				31,270				31,459				—
Tax exempt		—				—				—				—				38,258				38,258				—
Total Commercial and Industrial:		3,900				134				159				4,193				223,958				228,151				—
Total Commercial Loans:		4,540				334				1,431				6,305				652,600				658,905				—
Residential Real Estate:
Residential mortgages		587				3,291				719				4,597				544,981				549,578				—
Total Residential Real Estate:		587				3,291				719				4,597				544,981				549,578				—
Consumer:
Home equity		891				55				13				959				46,803				47,762				—
Other consumer		104				14				9				127				7,566				7,693				—
Total Consumer:		995				69				22				1,086				54,369				55,455				—
Total Loans:		$	6,122			$	3,694			$	2,172			$	11,988			$	1,251,950			$	1,263,938			$	—

Business Activities Loans

(in thousands)		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater Past Due				Total Past Due				Current				Total Loans				Past Due > 90 days and Accruing
December 31, 2016
Commercial Real Estate:
Construction and land development		$	—			$	—			$	—			$	—			$	14,695			$	14,695			$	—
Other commercial real estate		195				554				1,665				2,414				401,010				403,424				—
Total Commercial Real Estate:		195				554				1,665				2,414				415,705				418,119				—
Commercial and Industrial:
Other Commercial		61				45				201				307				103,279				103,586				—
Agricultural and other loans to farmers		231				—				—				231				31,577				31,808				—
Tax exempt		—				—				—				—				15,846				15,846				—
Total Commercial and Industrial:		292				45				201				538				150,702				151,240				—
Total Commercial Loans:		487				599				1,866				2,952				566,407				569,359				—
Residential Real Estate:
Residential mortgages		4,484				429				938				5,851				500,761				506,612				—
Total Residential Real Estate:		4,484				429				938				5,851				500,761				506,612				—
Consumer:
Home equity		—				—				15				15				46,906				46,921				—
Other consumer		103				1				6				110				6,062				6,172				—
Total Consumer:		103				1				21				125				52,968				53,093				—
Total Loans:		$	5,074			$	1,029			$	2,825			$	8,928			$	1,120,136			$	1,129,064			$	—

Acquired Loans

(in thousands)		30-59 Days Past Due				60-89 Days Past Due				90 Days or Greater Past Due				Total Past Due				Acquired Credit Impaired				Total Loans				Past Due > 90 days and Accruing
June 30, 2017
Commercial Real Estate:
Construction and land development		$	21			$	—			$	—			$	21			$	300			$	16,467			$	—
Other commercial real estate		400				56				196				652				10,416				291,363				—
Total Commercial Real Estate:		421				56				196				673				10,716				307,830				—
Commercial and Industrial:
Other Commercial		459				246				33				738				1,217				80,067				6
Agricultural and other loans to farmers		—				—				—				—				—				—				—
Tax exempt		—				—				—				—				—				41,784				—
Total Commercial and Industrial:		459				246				33				738				1,217				121,851				6
Total Commercial Loans:		880				302				229				1,411				11,933				429,681				6
Residential Real Estate:
Residential mortgages		680				202				469				1,351				3,640				611,254				—
Total Residential Real Estate:		680				202				469				1,351				3,640				611,254				—
Consumer:
Home equity		793				13				—				806				42				68,707				—
Other consumer		15				13				3				31				19				3,067				—
Total Consumer:		808				26				3				837				61				71,774				—
Total Loans:		$	2,368			$	530			$	701			$	3,599			$	15,634			$	1,112,709			$	6

Summary of Information Pertaining to Non-Accrual Loans

The following is summary information pertaining to non-accrual loans at June 30, 2017 and December 31, 2016:

		June 30, 2017												December 31, 2016
(In thousands)		Business Activities  Loans				Acquired Loans				Total				Business Activities  Loans				Acquired Loans				Total
Commercial Real Estate:
Construction and land development		$	637			$	—			$	637			$	—			$	—			$	—
Other commercial real estate		1,257				197				1,454				2,564				—				2,564
Total Commercial Real Estate:		1,894				197				2,091				2,564				—				2,564
Commercial and Industrial:
Other Commercial		191				33				224				284				—				284
Agricultural and other loans to farmers		46				—				46				31				—				31
Tax exempt		—				—				—				—				—				—
Total Commercial and Industrial:		237				33				270				315				—				315
Total Commercial Loans:		2,131				230				2,361				2,879				—				2,879
Residential Real Estate:
Residential mortgages		2,313				469				2,782				3,419				—				3,419
Total Residential Real Estate:		2,313				469				2,782				3,419				—				3,419
Consumer:
Home equity		65				—				65				90				—				90
Other consumer		92				3				95				108				—				108
Total Consumer:		157				3				160				198				—				198
Total Loans:		$	4,601			$	702			$	5,303			$	6,496			$	—			$	6,496

Schedule of Loans Evaluated for Impairment

Loans evaluated for impairment as of June 30, 2017 and December 31, 2016 were as follows:

Business Activities Loans

(In thousands)		Commercial real estate				Commercial  and industrial				Residential real estate				Consumer				Total
June 30, 2017
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	3,916			$	479			$	1,858			$	61			$	6,314
Collectively evaluated		426,838				227,672				547,720				55,394				1,257,624
Total		$	430,754			$	228,151			$	549,578			$	55,455			$	1,263,938

Business Activities Loans

(In thousands)		Commercial real estate				Commercial  and industrial				Residential real estate				Consumer				Total
December 31, 2016
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	4,481			$	486			$	1,709			$	33			$	6,709
Collectively evaluated		413,638				150,754				504,903				53,060				1,122,355
Total		$	418,119			$	151,240			$	506,612			$	53,093			$	1,129,064

Acquired Loans

(In thousands)		Commercial real estate				Commercial  and industrial				Residential real estate				Consumer				Total
June 30, 2017
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	—			$	—			$	—			$	—			$	—
Purchased credit-impaired loans		10,716				1,217				3,640				60				15,633
Collectively evaluated		297,114				120,634				607,614				71,714				1,097,076
Total		$	307,830			$	121,851			$	611,254			$	71,774			$	1,112,709

Summary of Impaired Loans

The following is a summary of impaired loans at June 30, 2017 and December 31, 2016:

Business Activities Loans

		June 30, 2017
(In thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Commercial real estate other		2,522				2,701				—
Commercial other		366				368				—
Agricultural and other loans to farmers		69				73				—
Tax exempt loans		—				—				—
Residential real estate		1,700				1,855				—
Home equity		13				13				—
Consumer other		48				50				—
With an allowance recorded:
Construction and land development		$	637			$	2,562			$	59
Commercial real estate other		757				812				321
Commercial other		44				44				4
Agricultural and other loans to farmers		—				—				—
Tax exempt loans		—				—				—
Residential real estate		158				158				10
Home equity		—				—				—
Consumer other		—				—				—
Total
Commercial real estate		$	3,916			$	6,075			$	380
Commercial and industrial		479				485				4
Residential real estate		1,858				2,013				10
Consumer		61				63				—
Total impaired loans		$	6,314			$	8,636			$	394

Business Activities Loans

		December 31, 2016
(In thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Commercial real estate other		2,831				2,919				—
Commercial other		130				130				—
Agricultural and other loans to farmers		139				139				—
Tax exempt loans		—				—				—
Residential real estate		1,387				1,504				—
Home equity		16				16				—
Consumer other		2				2				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—
Commercial real estate other		1,650				3,575				193
Commercial other		217				367				173
Agricultural and other loans to farmers		—				—				—
Tax exempt loans		—				—				—
Residential real estate		322				322				49
Home equity		—				—				—
Consumer other		15				15				9
Total
Commercial real estate		$	4,481			$	6,494			$	193
Commercial and industrial		486				636				173
Residential real estate		1,709				1,826				49
Consumer		33				33				9
Total impaired loans		$	6,709			$	8,989			$	424

Summary of the Average Recorded Investment and Interest Income Recognized on Impaired Loans

The following is a summary of the average recorded investment and interest income recognized on impaired loans as of June 30, 2017 and 2016:

Business Activities Loan

		Six Months Ended June 30, 2017								Six Months Ended June 30, 2016
(in thousands)		Average Recorded Investment				Cash Basis Interest Income Recognized				Average Recorded Investment				Cash Basis Interest Income Recognized
With no related allowance:
Construction and land development		$	—			$	—			$	—			$	—
Commercial real estate other		2,499				64				1,850				32
Commercial other		349				6				92				2
Agricultural and other loans to farmers		70				1				128				3
Tax exempt loans		—				—				—				—
Residential real estate		2,130				21				1,214				17
Home equity		13				—				16				—
Consumer other		64				2				—				—
With an allowance recorded:
Construction and land development		$	637			$	—			$	865			$	—
Commercial real estate other		772				—				482				—
Commercial other		44				1				221				—
Agricultural and other loans to farmers		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		156				5				513				—
Home equity		—				—				—				—
Consumer other		—				—				7				—
Total
Commercial real estate		$	3,908			$	64			$	3,197			$	32
Commercial and industrial		463				8				441				5
Residential real estate		2,286				26				1,727				17
Consumer		77				2				23				—
Total impaired loans		$	6,734			$	100			$	5,388			$	54

Schedule of Recorded Investment and Number of Modifications for TDRs Identified During the Period

The following tables include the recorded investment and number of modifications identified during the three and six months ended June 30, 2017 and for the three and six months ended June 30, 2016, respectively. The table includes the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the three and six months ended June 30, 2017 were attributable to interest rate concessions, maturity date extensions, reamortization or a combination of two concessions. The modifications for the three and six months ending June 30, 2016 were attributable to interest rate concessions, maturity date extensions or a combination of both.

		Three Months Ended June 30, 2017
(Dollars in thousands)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Commercial installment		—			$	—			$	—
Agricultural and other loans to farmers		1			19				18
Commercial real estate		2			245				245
Residential real estate		1			118				117
Home equity		1			13				13
Consumer other		—			—				—
Total		5			$	395			$	393

		Three Months Ended June 30, 2016
(Dollars in thousands)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Commercial real estate		1			$	30			$	30
Total		1			$	30			$	30

		Six Months Ended June 30, 2017
(Dollars in thousands)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Commercial installment		1			$	80			$	77
Agricultural and other loans to farmers		1			19				18
Commercial real estate		2			245				245
Residential real estate		3			692				682
Home equity		1			13				13
Consumer other		1			38				37
Total		9			$	1,087			$	1,072

		Six Months Ended June 30, 2016
(Dollars in thousands)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Commercial real estate		3			$	425			$	418
Agricultural and other loans to farmers		2			30				25
Total		5			$	455			$	443

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