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Allowance for Loan and Lease Losses (Tables) | 6 Months Ended
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Jun. 30, 2016
Receivables [Abstract] |
Impaired Financing Receivables | Impaired Loans (dollars in thousands, unaudited)
|  | June 30, 2016 |
|  |  |  |  |  |  |  |  |  |  | Average |  |  |  |
|  | Unpaid Principal |  | Recorded |  | Related |  | Recorded |  | Interest Income |
|  | Balance(1) |  | Investment(2) |  | Allowance |  | Investment |  | Recognized(3) |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other construction/land |  | $ | 558 |  | $ | 521 |  | $ | 42 |  | $ | 581 |  | $ | 15 |
1-4 Family - closed-end |  |  | 7,989 |  |  | 6,042 |  |  | 325 |  |  | 8,118 |  |  | 233 |
Equity lines |  |  | 3,337 |  |  | 3,284 |  |  | 164 |  |  | 3,426 |  |  | 32 |
Multi-family residential |  |  | 417 |  |  | 417 |  |  | 7 |  |  | 421 |  |  | 27 |
Commercial real estate- owner occupied |  |  | 1,375 |  |  | 1,352 |  |  | 537 |  |  | 1,431 |  |  | 125 |
Commercial real estate- non-owner occupied |  |  | 5,096 |  |  | 4,940 |  |  | 1,359 |  |  | 5,185 |  |  | 173 |
Farmland |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Total real estate |  |  | 18,772 |  |  | 16,556 |  |  | 2,434 |  |  | 19,162 |  |  | 605 |
Agriculture |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial and industrial |  |  | 2,254 |  |  | 2,254 |  |  | 591 |  |  | 2,435 |  |  | 48 |
Consumer loans |  |  | 1,931 |  |  | 1,927 |  |  | 302 |  |  | 2,084 |  |  | 57 |
|  |  | 22,957 |  |  | 20,737 |  |  | 3,327 |  |  | 23,681 |  |  | 710 |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other construction/land |  |  | 567 |  |  | 448 |  |  | - |  |  | 599 |  |  | 12 |
1-4 family - closed-end |  |  | 321 |  |  | 70 |  |  | - |  |  | 667 |  |  | 1 |
Equity lines |  |  | 522 |  |  | 493 |  |  | - |  |  | 537 |  |  | - |
Multi-family residential |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial real estate- owner occupied |  |  | 2,036 |  |  | 1,950 |  |  | - |  |  | 2,340 |  |  | - |
Commercial real estate- non-owner occupied |  |  | 163 |  |  | 163 |  |  | - |  |  | 194 |  |  | - |
Farmland |  |  | 43 |  |  | 43 |  |  | - |  |  | 50 |  |  | - |
Total real estate |  |  | 3,652 |  |  | 3,167 |  |  | - |  |  | 4,387 |  |  | 13 |
Agriculture |  |  | 65 |  |  | 65 |  |  | - |  |  | 66 |  |  | - |
Commercial and industrial |  |  | 107 |  |  | 39 |  |  | - |  |  | 292 |  |  | 1 |
Consumer loans |  |  | 196 |  |  | 35 |  |  | - |  |  | 304 |  |  | - |
|  |  | 4,020 |  |  | 3,306 |  |  | - |  |  | 5,049 |  |  | 14 |
Total |  | $ | 26,977 |  | $ | 24,043 |  | $ | 3,327 |  | $ | 28,730 |  | $ | 724 |
(1)Contractual principal balance due from customer. (2)Principal balance on Company's books, less any direct charge offs, including interest applied to principal and unaccreted discount or premium. (3)Interest income is recognized on performing balances on a regular accrual basis.
|  | December 31, 2015 |
|  |  |  |  |  |  |  |  |  |  | Average |  |  |  |
|  | Unpaid Principal |  | Recorded |  | Related |  | Recorded |  | Interest Income |
|  | Balance(1) |  | Investment(2) |  | Allowance |  | Investment |  | Recognized(3) |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other construction/land |  | $ | 919 |  | $ | 769 |  | $ | 83 |  | $ | 967 |  | $ | 42 |
1-4 family - closed-end |  |  | 8,085 |  |  | 6,137 |  |  | 290 |  |  | 6,157 |  |  | 255 |
Equity lines |  |  | 2,339 |  |  | 2,269 |  |  | 214 |  |  | 2,374 |  |  | 17 |
Multifamily residential |  |  | 414 |  |  | 414 |  |  | 1 |  |  | 417 |  |  | 5 |
Commercial real estate- owner occupied |  |  | 1,272 |  |  | 1,272 |  |  | 589 |  |  | 1,405 |  |  | 139 |
Commercial real estate- non-owner occupied |  |  | 3,350 |  |  | 3,350 |  |  | 1,712 |  |  | 3,390 |  |  | 164 |
Farmland |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Total real estate |  |  | 16,379 |  |  | 14,211 |  |  | 2,889 |  |  | 14,710 |  |  | 622 |
Commercial and industrial |  |  | 2,572 |  |  | 2,559 |  |  | 683 |  |  | 2,857 |  |  | 97 |
Consumer loans |  |  | 2,023 |  |  | 2,022 |  |  | 343 |  |  | 2,298 |  |  | 112 |
|  |  | 20,974 |  |  | 18,792 |  |  | 3,915 |  |  | 19,865 |  |  | 831 |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other construction/land |  |  | 554 |  |  | 554 |  |  | - |  |  | 566 |  |  | 34 |
1-4 family - closed-end |  |  | 585 |  |  | 362 |  |  | - |  |  | 602 |  |  | - |
Equity lines |  |  | 843 |  |  | 842 |  |  | - |  |  | 840 |  |  | - |
Multifamily residential |  |  | 630 |  |  | 630 |  |  | - |  |  | 633 |  |  | - |
Commercial real estate- owner occupied |  |  | 1,828 |  |  | 1,828 |  |  | - |  |  | 2,251 |  |  | - |
Commercial real estate- non-owner occupied |  |  | 2,006 |  |  | 1,859 |  |  | - |  |  | 2,102 |  |  | 118 |
Farmland |  |  | 610 |  |  | 610 |  |  | - |  |  | 629 |  |  | - |
Total real estate |  |  | 7,056 |  |  | 6,685 |  |  | - |  |  | 7,623 |  |  | 152 |
Commercial and industrial |  |  | 45 |  |  | 29 |  |  | - |  |  | 77 |  |  | - |
Consumer loans |  |  | 160 |  |  | 15 |  |  | - |  |  | 256 |  |  | - |
|  |  | 7,261 |  |  | 6,729 |  |  | - |  |  | 7,956 |  |  | 152 |
Total |  | $ | 28,235 |  | $ | 25,521 |  | $ | 3,915 |  | $ | 27,821 |  | $ | 983 |
(1)Contractual principal balance due from customer. (2)Principal balance on Company's books, less any direct charge offs, including interest applied to principal and unaccreted discount or premium. (3)Interest income is recognized on performing balances on a regular accrual basis.
Allowance for Credit Losses on Financing Receivables | Allowance for Credit Losses and Recorded Investment in Financing Receivables (dollars in thousands, unaudited)
|  | Three months ended June 30, 2016 |
|  | Real Estate |  | Agricultural Production |  | Commercial and Industrial |  | Consumer |  | Unallocated |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 4,713 |  | $ | 567 |  | $ | 2,503 |  | $ | 1,119 |  | $ | 1,128 |  | $ | 10,030 |
Charge-offs |  |  | (71) |  |  | - |  |  | (66) |  |  | (494) |  |  | - |  |  | (631) |
Recoveries |  |  | 336 |  |  | 2 |  |  | 39 |  |  | 266 |  |  | - |  |  | 643 |
Provision |  |  | (496) |  |  | (153) |  |  | 1,265 |  |  | 353 |  |  | (969) |  |  | - |
Ending Balance |  | $ | 4,482 |  | $ | 416 |  | $ | 3,741 |  | $ | 1,244 |  | $ | 159 |  | $ | 10,042 |
|  | Six months ended June 30, 2016 |
|  | Real Estate |  | Agricultural Production |  | Commercial and Industrial |  | Consumer |  | Unallocated |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 4,783 |  | $ | 722 |  | $ | 2,533 |  | $ | 1,263 |  | $ | 1,122 |  | $ | 10,423 |
Charge-offs |  |  | (280) |  |  | - |  |  | (174) |  |  | (985) |  |  | - |  |  | (1,439) |
Recoveries |  |  | 397 |  |  | 4 |  |  | 160 |  |  | 497 |  |  | - |  |  | 1,058 |
Provision |  |  | (418) |  |  | (310) |  |  | 1,222 |  |  | 469 |  |  | (963) |  |  | - |
Ending Balance |  | $ | 4,482 |  | $ | 416 |  | $ | 3,741 |  | $ | 1,244 |  | $ | 159 |  | $ | 10,042 |
Reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific |  | $ | 2,434 |  | $ | - |  | $ | 591 |  | $ | 302 |  | $ | - |  | $ | 3,327 |
General |  |  | 2,048 |  |  | 416 |  |  | 3,150 |  |  | 942 |  |  | 159 |  |  | 6,715 |
Ending Balance |  | $ | 4,482 |  | $ | 416 |  | $ | 3,741 |  | $ | 1,244 |  | $ | 159 |  | $ | 10,042 |
Loans evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 19,723 |  | $ | 65 |  | $ | 2,293 |  | $ | 1,962 |  | $ | - |  | $ | 24,043 |
Collectively |  |  | 762,437 |  |  | 49,958 |  |  | 307,168 |  |  | 11,656 |  |  | - |  |  | 1,131,219 |
Ending Balance |  | $ | 782,160 |  | $ | 50,023 |  | $ | 309,461 |  | $ | 13,618 |  | $ | - |  | $ | 1,155,262 |
|  | Year ended December 31, 2015 |
|  | Real Estate |  | Agricultural Production |  | Commercial and Industrial |  | Consumer |  | Unallocated |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 6,243 |  | $ | 986 |  | $ | 1,944 |  | $ | 1,765 |  | $ | 310 |  | $ | 11,248 |
Charge-offs |  |  | (706) |  |  | - |  |  | (395) |  |  | (1,739) |  |  | - |  |  | (2,840) |
Recoveries |  |  | 751 |  |  | 81 |  |  | 225 |  |  | 958 |  |  | - |  |  | 2,015 |
Provision |  |  | (1,505) |  |  | (345) |  |  | 759 |  |  | 279 |  |  | 812 |  |  | - |
Ending Balance |  | $ | 4,783 |  | $ | 722 |  | $ | 2,533 |  | $ | 1,263 |  | $ | 1,122 |  | $ | 10,423 |
Reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific |  | $ | 2,889 |  | $ | - |  | $ | 683 |  | $ | 343 |  | $ | - |  | $ | 3,915 |
General |  |  | 1,894 |  |  | 722 |  |  | 1,850 |  |  | 920 |  |  | 1,122 |  |  | 6,508 |
Ending Balance |  | $ | 4,783 |  | $ | 722 |  | $ | 2,533 |  | $ | 1,263 |  | $ | 1,122 |  | $ | 10,423 |
Loans evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 20,896 |  | $ | - |  | $ | 2,588 |  | $ | 2,037 |  | $ | - |  | $ | 25,521 |
Collectively |  |  | 757,212 |  |  | 46,237 |  |  | 290,974 |  |  | 12,912 |  |  | - |  |  | 1,107,335 |
Ending Balance |  | $ | 778,108 |  | $ | 46,237 |  | $ | 293,562 |  | $ | 14,949 |  | $ | - |  | $ | 1,132,856 |

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
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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 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5212-111524 + Details
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