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Securities (Tables)

9 Months Ended

Sep. 30, 2018

Investments Debt And Equity Securities [Abstract]

Available for Sale Securities

The amortized cost and fair market value of available for sale securities and the related gross unrealized gains and losses recognized in accumulated other comprehensive loss were as follows:

September 30, 2018		Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
U.S. Treasury securities and obligations of U.S. government    agencies		$	29,069			$	139			$	(233	)		$	28,975
Obligations of states and political subdivisions			153,285				1,862				(1,277	)			153,870
Mortgage-backed securities in government sponsored entities			135,764				316				(1,959	)			134,121
Total debt securities		$	318,118			$	2,317			$	(3,469	)		$	316,966

December 31, 2017		Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
U.S. Treasury securities and obligations of U.S. government    agencies		$	30,450			$	100			$	(192	)		$	30,358
Obligations of states and political subdivisions			114,002				4,226				(172	)			118,056
Mortgage-backed securities in government sponsored entities			82,098				408				(690	)			81,816
Total debt securities		$	226,550			$	4,734			$	(1,054	)		$	230,230

Fair Value of Securities by Contractual Maturity

The amortized cost and fair value of securities at September 30, 2018, by contractual maturity, is shown below. Actual maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Securities not due at a single maturity date, primarily mortgage-backed securities and equity securities are shown separately.

Available for sale		Amortized Cost				Fair Value
Due in one year or less		$	15,294			$	15,226
Due after one year through five years			16,910				16,856
Due after five years through ten years			30,844				31,729
Due after ten years			119,306				119,034
Mortgage-backed securities			135,764				134,121
Total securities available for sale		$	318,118			$	316,966

Proceeds from Sales of Securities, Gross Realized Gains and Losses

Proceeds from sales of securities, gross realized gains and gross realized losses were as follows:

		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2018				2017				2018				2017
Sale proceeds		$	12,063			$	953			$	12,063			$	953
Gross realized gains			—				—				—				—
Gross realized losses			392				—				392				—
Gains (losses) from securities called or settled by the issuer			—				(9	)			6				(9	)

Securities with Unrealized Losses Not Recognized in Income

Securities with unrealized losses at September 30, 2018 and December 31, 2017 not recognized in income are as follows:

September 30, 2018		12 Months or less								More than 12 months								Total
Description of Securities		Fair Value				Unrealized Loss				Fair Value				Unrealized Loss				Fair Value				Unrealized Loss
U.S. Treasury securities and obligations of    U.S. government agencies		$	7,156			$	(107	)		$	13,774			$	(126	)		$	20,930			$	(233	)
Obligations of states and political subdivisions			58,768				(967	)			7,374				(310	)			66,142				(1,277	)
Mortgage-backed securities in gov’t sponsored entities			59,325				(714	)			33,218				(1,245	)			92,543				(1,959	)
Total temporarily impaired		$	125,249			$	(1,788	)		$	54,366			$	(1,681	)		$	179,615			$	(3,469	)

December 31, 2017		12 Months or less								More than 12 months								Total
Description of Securities		Fair Value				Unrealized Loss				Fair Value				Unrealized Loss				Fair Value				Unrealized Loss
U.S. Treasury securities and obligations of    U.S. government agencies		$	20,449			$	(100	)		$	6,617			$	(92	)		$	27,066			$	(192	)
Obligations of states and political subdivisions			4,057				(41	)			7,309				(131	)			11,366				(172	)
Mortgage-backed securities in gov’t sponsored entities			29,534				(195	)			22,199				(495	)			51,733				(690	)
Total temporarily impaired		$	54,040			$	(336	)		$	36,125			$	(718	)		$	90,165			$	(1,054	)

Schedule of Net Gains and Losses on Equity Investments Recognized in Earnings and Portion of Unrealized Gains and Losses for Period that Relates to Equity Investments

The following table presents the net gains and losses on equity investments recognized in earnings for the three and nine-months ended September 30, 2018, and the portion of unrealized gains and losses for the period that relates to equity investments held at September 30, 2018:

		Three months ended				Nine months ended
		September 30, 2018				September 30, 2018
Net gains recognized on equity securities during the    period		$	27			$	102
Less: Net gains (losses) realized on the sale of equity securities    during the period			—				—
Unrealized gains recognized in equity securities held at    reporting date		$	27			$	102

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Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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-Publisher FASB
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Tabular disclosure of the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales.

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