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LOANS (Tables)

3 Months Ended

Mar. 31, 2019

Receivables [Abstract]

Schedule of Loans

The following is a summary of total loans:

		March 31, 2019												December 31, 2018
(in thousands)		Business Activities Loans				Acquired Loans				Total				Business Activities  Loans				Acquired Loans				Total
Commercial real estate:
Construction and land development		$	34,782			$	2,851			$	37,633			$	23,754			$	2,890			$	26,644
Other commercial real estate		545,151				238,783				783,934				555,980				244,075				800,055
Total commercial real estate		579,933				241,634				821,567				579,734				246,965				826,699
Commercial and industrial:
Commercial		236,068				46,909				282,977				234,757				52,470				287,227
Agricultural		22,208				—				22,208				22,317				—				22,317
Tax exempt		66,727				38,025				104,752				56,588				38,738				95,326
Total commercial and industrial		325,003				84,934				409,937				313,662				91,208				404,870
Total commercial loans		904,936				326,568				1,231,504				893,396				338,173				1,231,569
Residential real estate:
Residential mortgages		723,425				460,628				1,184,053				670,189				474,509				1,144,698
Total residential real estate		723,425				460,628				1,184,053				670,189				474,509				1,144,698
Consumer:
Home equity		58,696				42,683				101,379				57,898				45,291				103,189
Other consumer		8,812				1,211				10,023				9,414				1,357				10,771
Total consumer		67,508				43,894				111,402				67,312				46,648				113,960
Total loans		$	1,695,869			$	831,090			$	2,526,959			$	1,630,897			$	859,330			$	2,490,227

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)		2019				2018
Balance at beginning of period		$	4,377			$	3,509
Reclassification from non-accretable difference for loans with improved cash flows		222				199
Accretion		(449		)		(361		)
Balance at end of period		$	4,150			$	3,347

Summary of Past Due Loans

The following is a summary of past due loans at March 31, 2019 and December 31, 2018:

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, 2019
Commercial real estate:
Construction and land development		$	1			$	73			$	—			$	74			$	34,708			$	34,782			$	—
Other commercial real estate		1,635				503				5,382				7,520				537,631				545,151				—
Total commercial real estate		1,636				576				5,382				7,594				572,339				579,933				—
Commercial and industrial:
Commercial		182				32				599				813				235,255				236,068				14
Agricultural		82				—				57				139				22,069				22,208				—
Tax exempt		—				—				—				—				66,727				66,727				—
Total commercial and industrial		264				32				656				952				324,051				325,003				14
Total commercial loans		1,900				608				6,038				8,546				896,390				904,936				14
Residential real estate:
Residential mortgages		1,234				167				1,357				2,758				720,667				723,425				—
Total residential real estate		1,234				167				1,357				2,758				720,667				723,425				—
Consumer:
Home equity		40				23				64				127				58,569				58,696				—
Other consumer		9				6				11				26				8,786				8,812				—
Total consumer		49				29				75				153				67,355				67,508				—
Total loans		$	3,183			$	804			$	7,470			$	11,457			$	1,684,412			$	1,695,869			$	14

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, 2018
Commercial real estate:
Construction and land development		$	—			$	—			$	—			$	—			$	23,754			$	23,754			$	—
Other commercial real estate		1,146				—				6,725				7,871				548,109				555,980				—
Total commercial real estate		1,146				—				6,725				7,871				571,863				579,734				—
Commercial and industrial:
Commercial		395				60				402				857				233,900				234,757				50
Agricultural		65				6				25				96				22,221				22,317				—
Tax exempt		—				—				—				—				56,588				56,588				—
Total commercial and industrial		460				66				427				953				312,709				313,662				50
Total commercial loans		1,606				66				7,152				8,824				884,572				893,396				50
Residential real estate:
Residential mortgages		3,565				641				1,309				5,515				664,674				670,189				—
Total residential real estate		3,565				641				1,309				5,515				664,674				670,189				—
Consumer:
Home equity		72				—				—				72				57,826				57,898				—
Other consumer		17				—				11				28				9,386				9,414				—
Total consumer		89				—				11				100				67,212				67,312				—
Total loans		$	5,260			$	707			$	8,472			$	14,439			$	1,616,458			$	1,630,897			$	50

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, 2019
Commercial real estate:
Construction and land development		$	—			$	13			$	—			$	13			$	173			$	2,851			$	—
Other commercial real estate		70				—				188				258				6,202				238,783				—
Total commercial real estate		70				13				188				271				6,375				241,634				—
Commercial and industrial:
Commercial		68				209				387				664				466				46,909				—
Agricultural		—				—				—				—				—				—				—
Tax exempt		—				—				—				—				—				38,025				—
Total commercial and industrial		68				209				387				664				466				84,934				—
Total commercial loans		138				222				575				935				6,841				326,568				—
Residential real estate:
Residential mortgages		1,777				119				1,156				3,052				3,112				460,628				—
Total residential real estate		1,777				119				1,156				3,052				3,112				460,628				—
Consumer:
Home equity		324				3				16				343				21				42,683				—
Other consumer		2				—				—				2				1				1,211				—
Total consumer		326				3				16				345				22				43,894				—
Total loans		$	2,241			$	344			$	1,747			$	4,332			$	9,975			$	831,090			$	—

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, 2018
Commercial real estate:
Construction and land development		$	—			$	—			$	—			$	—			$	164			$	2,890			$	—
Other commercial real estate		631				99				211				941				6,143				244,075				—
Total commercial real estate		631				99				211				941				6,307				246,965				—
Commercial and industrial:
Commercial		149				26				494				669				679				52,470				—
Agricultural		—				—				—				—				—				—				—
Tax exempt		—				—				—				—				—				38,738				—
Total commercial and industrial		149				26				494				669				679				91,208				—
Total commercial loans		780				125				705				1,610				6,986				338,173				—
Residential real estate:
Residential mortgages		3,419				254				1,792				5,465				3,095				474,509				—
Total residential real estate		3,419				254				1,792				5,465				3,095				474,509				—
Consumer:
Home equity		198				—				66				264				22				45,291				7
Other consumer		17				—				—				17				3				1,357				189
Total consumer		215				—				66				281				25				46,648				196
Total loans		$	4,414			$	379			$	2,563			$	7,356			$	10,106			$	859,330			$	196

Summary of Information Pertaining to Non-Accrual Loans

The following is summary information pertaining to non-accrual loans at March 31, 2019 and December 31, 2018:

		March 31, 2019												December 31, 2018
(in thousands)		Business Activities  Loans				Acquired Loans				Total				Business Activities  Loans				Acquired Loans				Total
Commercial real estate:
Construction and land development		$	1			$	—			$	1			$	1			$	—			$	1
Other commercial real estate		7,235				280				7,515				7,873				282				8,155
Total commercial real estate		7,236				280				7,516				7,874				282				8,156
Commercial and industrial:
Commercial		1,336				605				1,941				1,423				643				2,066
Agricultural		251				—				251				265				—				265
Tax exempt		—				—				—				—				—				—
Total commercial and industrial		1,587				605				2,192				1,688				643				2,331
Total commercial loans		8,823				885				9,708				9,562				925				10,487
Residential real estate:
Residential mortgages		3,900				2,426				6,326				4,213				2,997				7,210
Total residential real estate		3,900				2,426				6,326				4,213				2,997				7,210
Consumer:
Home equity		279				198				477				246				201				447
Other consumer		87				1				88				90				1				91
Total consumer		366				199				565				336				202				538
Total loans		$	13,089			$	3,510			$	16,599			$	14,111			$	4,124			$	18,235

Schedule of Loans Evaluated for Impairment

Loans evaluated for impairment as of March 31, 2019 and December 31, 2018 are, as follows:

Business Activities Loans

(in thousands)		Commercial real estate				Commercial and industrial				Residential real estate				Consumer				Total
March 31, 2019
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	9,204			$	1,361			$	2,695			$	13			$	13,273
Collectively evaluated		570,729				323,642				720,730				67,495				1,682,596
Total		$	579,933			$	325,003			$	723,425			$	67,508			$	1,695,869

Business Activities Loans

(in thousands)		Commercial real estate				Commercial and industrial				Residential real estate				Consumer				Total
December 31, 2018
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	9,835			$	1,445			$	2,562			$	13			$	13,855
Collectively evaluated		569,899				312,217				667,627				67,299				1,617,042
Total		$	579,734			$	313,662			$	670,189			$	67,312			$	1,630,897

Acquired Loans

(in thousands)		Commercial real estate				Commercial and industrial				Residential real estate				Consumer				Total
March 31, 2019
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	188			$	405			$	729			$	—			$	1,322
Purchased credit impaired		6,375				466				3,112				22				9,975
Collectively evaluated		235,071				84,063				456,787				43,872				819,793
Total		$	241,634			$	84,934			$	460,628			$	43,894			$	831,090

Acquired Loans

(in thousands)		Commercial real estate				Commercial and industrial				Residential real estate				Consumer				Total
December 31, 2018
Loans receivable:
Balance at end of period
Individually evaluated for impairment		$	188			$	426			$	744			$	—			$	1,358
Purchased credit impaired		6,307				679				3,095				25				10,106
Collectively evaluated		240,470				90,103				470,670				46,623				847,866
Total		$	246,965			$	91,208			$	474,509			$	46,648			$	859,330

Summary of Impaired Loans

The following is a summary of impaired loans at March 31, 2019 and December 31, 2018:

Business Activities Loans

		March 31, 2019
(in thousands)		Recorded  Investment				Unpaid Principal Balance				Related  Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		8,222				8,346				—
Commercial		589				603				—
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		1,960				2,013				—
Home equity		—				—				—
Other consumer		—				—				—
With an allowance recorded:
Construction and land development		$	1			$	1			$	1
Other commercial real estate		981				1,000				395
Commercial		772				836				53
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		735				842				83
Home equity		13				13				1
Other consumer		—				—				—
Total
Commercial real estate		$	9,204			$	9,347			$	396
Commercial and industrial		1,361				1,439				53
Residential real estate		2,695				2,855				83
Consumer		13				13				1
Total impaired loans		$	13,273			$	13,654			$	533

Acquired Loans

		March 31, 2019
(in thousands)		Recorded  Investment				Unpaid Principal Balance				Related  Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		90				90				—
Commercial		405				494				—
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		365				519				—
Home equity		—				—				—
Other consumer		—				—				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		98				97				16
Commercial		—				—				—
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		364				378				22
Home equity		—				—				—
Other consumer		—				—				—
Total
Commercial real estate		$	188			$	187			$	16
Commercial and industrial		405				494				—
Residential real estate		729				897				22
Consumer		—				—				—
Total impaired loans		$	1,322			$	1,578			$	38

Business Activities Loans

		December 31, 2018
(in thousands)		Recorded  Investment				Unpaid Principal Balance				Related  Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		8,209				8,301				—
Commercial		649				669				—
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		1,671				1,709				—
Home equity		—				—				—
Other consumer		—				—				—
With an allowance recorded:
Construction and land development		$	1			$	1			$	1
Other commercial real estate		1,625				1,660				421
Commercial		796				855				78
Agricultural		—				—				—
Tax exempt loans		—				—				—
Residential real estate		891				916				111
Home equity		13				13				—
Other consumer		—				—				—
Total
Commercial real estate		$	9,835			$	9,962			$	422
Commercial and industrial		1,445				1,524				78
Residential real estate		2,562				2,625				111
Consumer		13				13				—
Total impaired loans		$	13,855			$	14,124			$	611

Acquired Loans

		December 31, 2018
(in thousands)		Recorded  Investment				Unpaid Principal Balance				Related  Allowance
With no related allowance:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		188				187				—
Commercial		426				510				—
Agricultural		—				—				—
Tax exempt		—				—				—
Residential mortgages		375				524				—
Home equity		—				—				—
Other consumer		—				—				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—
Other commercial real estate		—				—				—
Commercial		—				—				—
Agricultural		—				—				—
Tax exempt		—				—				—
Residential mortgages		369				379				41
Home equity		—				—				—
Other consumer		—				—				—
Total
Commercial real estate		$	188			$	187			$	—
Commercial and industrial		426				510				—
Residential real estate		744				903				41
Consumer		—				—				—
Total impaired loans		$	1,358			$	1,600			$	41

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, 2019 and 2018:

Business Activities Loans

		Three Months Ended March 31, 2019								Three Months Ended March 31, 2018
(in thousands)		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
With no related allowance:
Construction and land development		$	—			$	—			$	589			$	—
Other commercial real estate		7,773				26				5,937				77
Commercial		527				2				1,334				9
Agricultural		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		1,965				15				3,591				39
Home equity		—				—				444				—
Other consumer		—				—				—				—
With an allowance recorded:
Construction and land development		$	5			$	—			$	—			$	—
Other commercial real estate		1,203				—				1,144				—
Commercial		890				—				187				—
Agricultural		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		652				2				802				9
Home equity		13				—				—				1
Other consumer		—				—				—				—
Total
Commercial real estate		$	8,981			$	26			$	7,670			$	77
Commercial and industrial		1,417				2				1,521				9
Residential real estate		2,617				17				4,393				48
Consumer		13				—				444				1
Total impaired loans		$	13,028			$	45			$	14,028			$	135

Acquired Loans

		Three Months Ended March 31, 2019								Three Months Ended March 31, 2018
(in thousands)		Average Recorded Investment				Interest Income Recognized				Average Recorded Investment				Interest Income Recognized
With no related allowance:
Construction and land development		$	—			$	—			$	—			$	—
Other commercial real estate		90				—				133				—
Commercial		479				—				161				1
Agricultural		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		436				—				508				—
Home equity		—				—				—				—
Other consumer		—				—				—				—
With an allowance recorded:
Construction and land development		$	—			$	—			$	—			$	—
Other commercial real estate		36				—				—				—
Commercial		—				—				434				—
Agricultural		—				—				—				—
Tax exempt loans		—				—				—				—
Residential real estate		367				—				—				—
Home equity		—				—				—				—
Other consumer		—				—				—				—
Total
Commercial real estate		$	126			$	—			$	133			$	—
Commercial and industrial		479				—				595				1
Residential real estate		803				—				508				—
Consumer		—				—				—				—
Total impaired loans		$	1,408			$	—			$	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, 2019 and 2018, 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. Modifications may include adjustments to interest rates, payment amounts, extensions of maturity, court ordered concessions or other actions intended to minimize economic loss and avoid foreclosure or repossession of collateral.

		Three Months Ended March 31, 2019
(in thousands, except modifications)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Construction and land development		—			$	—			$	—
Other commercial real estate		3			113				113
Commercial		2			31				31
Agricultural		—			—				—
Tax exempt		—			—				—
Residential mortgages		6			530				527
Home equity		—			—				—
Other consumer		—			—				—
Total		11			$	674			$	671
		Three Months Ended March 31, 2018
(in thousands, except modifications)		Number of Modifications			Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Troubled Debt Restructurings
Construction and land development		—			$	—			$	—
Other commercial real estate		1			167				—
Commercial		2			452				448
Agricultural		1			2				2
Tax exempt		—			—				—
Residential mortgages		5			1,105				1,099
Home equity		—			—				—
Other Consumer		1			1				1
Total		10			$	1,727			$	1,550

The following table summarizes the types of loan concessions made for the periods presented:

		Three Months Ended March 31,
		2019							2018
(in thousands, except modifications)		Number of Modifications			Post-Modification Outstanding  Recorded Investment				Number of Modifications			Post-Modification Outstanding  Recorded Investment
Interest only payments and maturity concession		2			12				—			—
Amortization and maturity concession		5			314				—			—
Amortization concession		1			156				—			—
Amortization, interest rate and maturity concession		1			77				—			—
Forbearance and interest only payments		2			112				3			51
Forbearance and maturity concession		—			—				5			559
Maturity concession		—			—				1			433
Other		—			—				1			507
Total		11			$	671			10			$	1,550

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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.

+ References

No definition available.

+ Details

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Tabular disclosure related to loans evaluated for impairment.

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- Definition

Tabular disclosure of impaired financing receivables.

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-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.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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-SubTopic 10
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-Paragraph 1
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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.

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Tabular disclosure of financing receivables and troubled debt restructurings.

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