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LOANS (Tables)

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Schedule of Loans

The following is a summary of total loans:

		March 31, 2018												December 31, 2017
(in thousands)		Business Activities  Loans				Acquired Loans				Total				Business Activities  Loans				Acquired Loans				Total
Commercial Real Estate:
Construction and land development		$	31,073			$	14,800			$	45,873			$	28,892			$	16,781			$	45,673
Other commercial real estate		512,093				266,755				778,848				505,119				275,954				781,073
Total Commercial Real Estate		543,166				281,555				824,721				534,011				292,735				826,746
Commercial and Industrial:
Other Commercial		210,304				65,198				275,502				198,051				68,069				266,120
Agricultural		26,309				—				26,309				27,588				—				27,588
Tax exempt		43,092				42,302				85,394				42,365				43,350				85,715
Total Commercial and Industrial		279,705				107,500				387,205				268,004				111,419				379,423
Total Commercial Loans		822,871				389,055				1,211,926				802,015				404,154				1,206,169
Residential Real Estate:
Residential mortgages		588,465				544,512				1,132,977				591,411				564,271				1,155,682
Total Residential Real Estate		588,465				544,512				1,132,977				591,411				564,271				1,155,682
Consumer:
Home equity		52,100				57,766				109,866				51,376				62,217				113,593
Other consumer		7,580				2,070				9,650				7,828				2,341				10,169
Total Consumer		59,680				59,836				119,516				59,204				64,558				123,762
Total Loans		$	1,471,016			$	993,403			$	2,464,419			$	1,452,630			$	1,032,983			$	2,485,613

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 March 31,
(in thousands)		2018				2017
Balance at beginning of period		$	3,509			$	—
Acquisitions		—				3,398
Reclassification from nonaccretable difference for loans with improved cash flows		199				—
Changes in expected cash flows that do not affect the nonaccretable difference		—				—
Reclassification to troubled debt restructurings		—				—
Accretion		(361		)		(204		)
Balance at end of period		$	3,347			$	3,194

Summary of Past Due Loans

The following is a summary of past due loans at March 31, 2018 and December 31, 2017:

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
March 31, 2018
Commercial Real Estate:
Construction and land development		$	—			$	2			$	566			$	568			$	30,505			$	31,073			$	—
Other commercial real estate		1,008				158				6,656				7,822				504,271				512,093				—
Total Commercial Real Estate		1,008				160				7,222				8,390				534,776				543,166				—
Commercial and Industrial:
Other Commercial		829				12				506				1,347				208,957				210,304				—
Agricultural		39				88				101				228				26,081				26,309				2
Tax exempt		—				—				—				—				43,092				43,092				—
Total Commercial and Industrial		868				100				607				1,575				278,130				279,705				2
Total Commercial Loans		1,876				260				7,829				9,965				812,906				822,871				2
Residential Real Estate:
Residential mortgages		624				810				3,772				5,206				583,259				588,465				—
Total Residential Real Estate		624				810				3,772				5,206				583,259				588,465				—
Consumer:
Home equity		174				28				349				551				51,549				52,100				—
Other consumer		132				2				—				134				7,446				7,580				—
Total Consumer		306				30				349				685				58,995				59,680				—
Total Loans		$	2,806			$	1,100			$	11,950			$	15,856			$	1,455,160			$	1,471,016			$	2

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, 2017
Commercial Real Estate:
Construction and land development		$	—			$	—			$	637			$	637			$	28,255			$	28,892			$	—
Other commercial real estate		965				1,659				5,065				7,689				497,430				505,119				119
Total Commercial Real Estate		965				1,659				5,702				8,326				525,685				534,011				119
Commercial and Industrial:
Other Commercial		186				329				702				1,217				196,834				198,051				21
Agricultural		42				159				198				399				27,189				27,588				155
Tax exempt		—				—				—				—				42,365				42,365				—
Total Commercial and Industrial		228				488				900				1,616				266,388				268,004				176
Total Commercial Loans		1,193				2,147				6,602				9,942				792,073				802,015				295
Residential Real Estate:
Residential mortgages		3,096				711				975				4,782				586,629				591,411				—
Total Residential Real Estate		3,096				711				975				4,782				586,629				591,411				—
Consumer:
Home equity		515				—				199				714				50,662				51,376				199
Other consumer		36				24				—				60				7,768				7,828				—
Total Consumer		551				24				199				774				58,430				59,204				199
Total Loans		$	4,840			$	2,882			$	7,776			$	15,498			$	1,437,132			$	1,452,630			$	494

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
March 31, 2018
Commercial Real Estate:
Construction and land development		$	—			$	—			$	—			$	—			$	260			$	14,800			$	—
Other commercial real estate		411				—				305				716				8,350				266,755				—
Total Commercial Real Estate		411				—				305				716				8,610				281,555				—
Commercial and Industrial:
Other Commercial		208				97				148				453				459				65,198				—
Agricultural		—				—				—				—				—				—				—
Tax exempt		—				—				—				—				—				42,302				—
Total Commercial and Industrial		208				97				148				453				459				107,500				—
Total Commercial Loans		619				97				453				1,169				9,069				389,055				—
Residential Real Estate:
Residential mortgages		1,376				204				771				2,351				3,168				544,512				—
Total Residential Real Estate		1,376				204				771				2,351				3,168				544,512				—
Consumer:
Home equity		292				46				80				418				25				57,766				—
Other consumer		3				—				—				3				3				2,070				—
Total Consumer		295				46				80				421				28				59,836				—
Total Loans		$	2,290			$	347			$	1,304			$	3,941			$	12,265			$	993,403			$	—

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
December 31, 2017
Commercial Real Estate:
Construction and land development		$	124			$	9			$	—			$	133			$	258			$	16,781			$	—
Other commercial real estate		278				—				411				689				8,397				275,954				—
Total Commercial Real Estate		402				9				411				822				8,655				292,735				—
Commercial and Industrial:
Other Commercial		125				14				49				188				632				68,069				—
Agricultural		—				—				—				—				—				—				—
Tax exempt		—				—				—				—				—				43,350				—
Total Commercial and Industrial		125				14				49				188				632				111,419				—
Total Commercial Loans		527				23				460				1,010				9,287				404,154				—
Residential Real Estate:
Residential mortgages		752				388				614				1,754				3,259				564,271				—
Total Residential Real Estate		752				388				614				1,754				3,259				564,271				—
Consumer:
Home equity		125				117				80				322				38				62,217				16
Other consumer		2				—				—				2				3				2,341				—
Total Consumer		127				117				80				324				41				64,558				16
Total Loans		$	1,406			$	528			$	1,154			$	3,088			$	12,587			$	1,032,983			$	16

Summary of Information Pertaining to Non-Accrual Loans

The following is summary information pertaining to non-accrual loans at March 31, 2018 and December 31, 2017:

		March 31, 2018												December 31, 2017
(in thousands)		Business Activities  Loans				Acquired Loans				Total				Business Activities  Loans				Acquired Loans				Total
Commercial Real Estate:
Construction and land development		$	566			$	—			$	566			$	637			$	—			$	637
Other commercial real estate		7,401				455				7,856				7,146				560				7,706
Total Commercial Real Estate		7,967				455				8,422				7,783				560				8,343
Commercial and Industrial:
Other Commercial		1,532				528				2,060				703				463				1,166
Agricultural		244				—				244				43				—				43
Tax exempt		—				—				—				—				—				—
Total Commercial and Industrial		1,776				528				2,304				746				463				1,209
Total Commercial Loans		9,743				983				10,726				8,529				1,023				9,552
Residential Real Estate:
Residential mortgages		6,527				2,021				8,548				3,408				858				4,266
Total Residential Real Estate		6,527				2,021				8,548				3,408				858				4,266
Consumer:
Home equity		624				277				901				130				217				347
Other consumer		109				55				164				95				58				153
Total Consumer		733				332				1,065				225				275				500
Total Loans		$	17,003			$	3,336			$	20,339			$	12,162			$	2,156			$	14,318

Schedule of Loans Evaluated for Impairment

Loans evaluated for impairment as of March 31, 2018 and December 31, 2017 were as follows:

Business Activities Loans

(in thousands)		Commercial real estate				Commercial  and industrial				Residential real estate				Consumer				Total
March 31, 2018
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	7,641			$	1,504			$	4,386			$	362			$	13,893
Collectively evaluated		535,525				278,201				584,079				59,318				1,457,123
Total		$	543,166			$	279,705			$	588,465			$	59,680			$	1,471,016

Business Activities Loans

(in thousands)		Commercial real estate				Commercial  and industrial				Residential real estate				Consumer				Total
December 31, 2017
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	7,604			$	626			$	1,404			$	13			$	9,647
Collectively evaluated		526,407				267,378				590,007				59,191				1,442,983
Total		$	534,011			$	268,004			$	591,411			$	59,204			$	1,452,630

Acquired Loans

(in thousands)		Commercial real estate				Commercial  and industrial				Residential real estate				Consumer				Total
March 31, 2018
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	133			$	598			$	503			$	—			$	1,234
Purchased Credit Impaired		8,610				459				3,168				28				12,265
Collectively evaluated		272,812				106,443				540,841				59,808				979,904
Total		$	281,555			$	107,500			$	544,512			$	59,836			$	993,403

Acquired Loans

(in thousands)		Commercial real estate				Commercial  and industrial				Residential real estate				Consumer				Total
December 31, 2017
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	241			$	571			$	271			$	63			$	1,146
Purchased Credit Impaired		8,655				632				3,259				41				12,587
Collectively evaluated		283,839				110,216				560,741				64,454				1,019,250
Total		$	292,735			$	111,419			$	564,271			$	64,558			$	1,032,983

Summary of Impaired Loans

The following is a summary of impaired loans at March 31, 2018 and December 31, 2017:

Business Activities Loans

		March 31, 2018
(in thousands)		Recorded  Investment				Unpaid Principal Balance				Related Allowance
With no related allowance:
Construction and land development		$	566			$	2,491			$	—
Commercial real estate other		5,933				5,944				—
Commercial other		962				966				—
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		3,586				3,603				—
Home equity		362				463				—
Consumer other		—				—				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—
Commercial real estate other		1,142				1,204				433
Commercial other		542				544				132
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		800				801				84
Home equity		—				—				—
Consumer other		—				—				—
Total
Commercial real estate		$	7,641			$	9,639			$	433
Commercial and industrial		1,504				1,510				132
Residential real estate		4,386				4,404				84
Consumer		362				463				—
Total impaired loans		$	13,893			$	16,016			$	649

Acquired Loans

		March 31, 2018
(in thousands)		Recorded  Investment				Unpaid Principal Balance				Related Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Commercial real estate other		133				245				—
Commercial other		176				175				—
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		503				507				—
Home equity		—				—				—
Consumer other		—				—				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—
Commercial real estate other		—				—				—
Commercial other		422				436				121
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		—				—				—
Home equity		—				—				—
Consumer other		—				—				—
Total
Commercial real estate		$	133			$	245			$	—
Commercial and industrial		598				611				121
Residential real estate		503				507				—
Consumer		—				—				—
Total impaired loans		$	1,234			$	1,363			$	121

Business Activities Loans

		December 31, 2017
(in thousands)		Recorded  Investment				Unpaid Principal Balance				Related Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Commercial real estate other		5,896				5,903				—
Commercial other		218				217				—
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		1,247				1,260				—
Home equity		13				13				—
Consumer other		—				—				—
With an allowance recorded:
Construction and land development		$	637			$	2,563			$	59
Commercial real estate other		1,071				1,132				388
Commercial other		408				408				3
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		157				157				9
Home equity		—				—				—
Consumer other		—				—				—
Total
Commercial real estate		$	7,604			$	9,598			$	447
Commercial and industrial		626				625				3
Residential real estate		1,404				1,417				9
Consumer		13				13				—
Total impaired loans		$	9,647			$	11,653			$	459

Acquired Loans

		December 31, 2017
(in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		241				352				—
Other commercial		571				584				—
Agricultural		—				—				—
Tax exempt		—				—				—
Residential mortgages		271				278				—
Home equity		63				156				—
Other consumer		—				—				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		—				—				—
Other commercial		—				—				—
Agricultural		—				—				—
Tax exempt		—				—				—
Residential mortgages		—				—				—
Home equity		—				—				—
Other consumer		—				—				—
Total
Commercial real estate		$	241			$	352			$	—
Commercial and industrial		571				584				—
Residential real estate		271				278				—
Consumer		63				156				—
Total impaired loans		$	1,146			$	1,370			$	—

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 March 31, 2018 and 2017:

Business Activities Loans

		Three Months Ended March 31, 2018								Three Months Ended March 31, 2017
(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		$	589			$	—			$	—			$	—
Commercial real estate other		5,937				—				2,592				34
Commercial other		1,334				—				226				3
Agricultural		—				—				192				2
Tax exempt loans		—				—				—				—
Residential real estate		3,591				—				1,500				22
Home equity		444				—				590				—
Consumer other		—				—				44				1
With an allowance recorded:
Construction and land development		$	—			$	—			$	—			$	—
Commercial real estate other		1,144				—				1,723				—
Commercial other		187				—				216				—
Agricultural		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		802				—				321				—
Home equity		—				—				—				—
Consumer other		—				—				9				—
Total
Commercial real estate		$	7,670			$	—			$	4,315			$	34
Commercial and industrial		1,521				—				634				5
Residential real estate		4,393				—				1,821				22
Consumer		444				—				643				1
Total impaired loans		$	14,028			$	—			$	7,413			$	62

Acquired Loans

		Three Months Ended March 31, 2018								Three Months Ended March 31, 2017
(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		133				—				—				—
Commercial other		161				1				—				—
Agricultural		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		508				—				—				—
Home equity		—				—				—				—
Consumer other		—				—				—				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—			$	—
Commercial real estate other		—				—				—				—
Commercial other		434				—				—				—
Agricultural		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		—				—				—				—
Home equity		—				—				—				—
Consumer other		—				—				—				—
Total
Commercial real estate		$	133			$	—			$	—			$	—
Commercial and industrial		595				1				—				—
Residential real estate		508				—				—				—
Consumer		—				—				—				—
Total impaired loans		$	1,236			$	1			$	—			$	—

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 months ended March 31, 2018 and for the three months ended March 31, 2017, 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 months ended March 31, 2018 were attributable to interest rate concessions, maturity date extensions, reamortization or a combination of two concessions. The modifications for the three months ending March 31, 2017 were attributable to interest rate concessions, maturity date extensions, or a combination of both.

		Three Months Ended March 31, 2018
(Dollars in thousands)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Commercial installment		2			$	452			$	448
Agricultural		1			2				2
Commercial real estate		1			167				—
Residential real estate		5			1,105				1,099
Consumer other		1			1				1
Total		10			$	1,727			$	1,550
		Three Months Ended March 31, 2017
(Dollars in thousands)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Commercial installment		1			$	80			$	80
Residential real estate		2			575				574
Consumer other		1			38				37
Total		4			$	693			$	691

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- Definition

Tabular disclosure of average recorded investment in impaired loans and related interest income recognized for the periods indicated.

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- Definition

Tabular disclosure of changes in accretable yield for purchased credit impaired finance receivables by way of additions, accretion, reclassifications and disposals during the period.

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No definition available.

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Tabular disclosure related to loans evaluated for impairment.

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- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
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No definition available.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
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Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Tabular disclosure of financing receivables and troubled debt restructurings.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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