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Loans and ALLL (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Summary of changes in the ALLL and the recorded investment in loans by segments

	Allowance for Loan Losses
	Three Months Ended September 30, 2017
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
July 1, 2017	$	1,978			$	475			$	2,598			$	583			$	1,966			$	7,600
Charge-offs	(8		)		—				(77		)		(72		)		—				(157		)
Recoveries	134				—				41				33				—				208
Provision for loan losses	65				(40		)		(71		)		89				6				49
September 30, 2017	$	2,169			$	435			$	2,491			$	633			$	1,972			$	7,700

	Allowance for Loan Losses
	Nine Months Ended September 30, 2017
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2017	$	1,814			$	884			$	2,664			$	624			$	1,414			$	7,400
Charge-offs	(60		)		—				(120		)		(190		)		—				(370		)
Recoveries	322				—				140				123				—				585
Provision for loan losses	93				(449		)		(193		)		76				558				85
September 30, 2017	$	2,169			$	435			$	2,491			$	633			$	1,972			$	7,700

A summary of changes in the ALLL and the recorded investment in loans by segments follows:

	Allowance for Loan Losses
	Three Months Ended September 30, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
July 1, 2018	$	2,197			$	982			$	2,167			$	882			$	1,972			$	8,200
Charge-offs	(7		)		—				(61		)		(111		)		—				(179		)
Recoveries	80				—				37				38				—				155
Provision for loan losses	(249		)		(200		)		239				93				41				(76		)
September 30, 2018	$	2,021			$	782			$	2,382			$	902			$	2,013			$	8,100

	Allowance for Loan Losses
	Nine Months Ended September 30, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
January 1, 2018	$	1,706			$	611			$	2,563			$	900			$	1,920			$	7,700
Charge-offs	(501		)		—				(100		)		(247		)		—				(848		)
Recoveries	284				—				162				166				—				612
Provision for loan losses	532				171				(243		)		83				93				636
September 30, 2018	$	2,021			$	782			$	2,382			$	902			$	2,013			$	8,100

Allowance for Loan Losses and Recorded Investment in Loans

	Allowance for Loan Losses and Recorded Investment in Loans
	September 30, 2018
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	481			$	193			$	1,400			$	—			$	—			$	2,074
Collectively evaluated for impairment	1,540				589				982				902				2,013				6,026
Total	$	2,021			$	782			$	2,382			$	902			$	2,013			$	8,100
Loans
Individually evaluated for impairment	$	8,858			$	15,057			$	7,429			$	10							$	31,354
Collectively evaluated for impairment	660,057				114,175				269,475				64,869								1,108,576
Total	$	668,915			$	129,232			$	276,904			$	64,879							$	1,139,930

	Allowance for Loan Losses and Recorded Investment in Loans
	December 31, 2017
	Commercial				Agricultural				Residential Real Estate				Consumer				Unallocated				Total
ALLL
Individually evaluated for impairment	$	650			$	—			$	1,480			$	—			$	—			$	2,130
Collectively evaluated for impairment	1,056				611				1,083				900				1,920				5,570
Total	$	1,706			$	611			$	2,563			$	900			$	1,920			$	7,700
Loans
Individually evaluated for impairment	$	8,099			$	10,598			$	7,939			$	17							$	26,653
Collectively evaluated for impairment	626,660				117,671				264,429				56,106								1,064,866
Total	$	634,759			$	128,269			$	272,368			$	56,123							$	1,091,519

Credit quality indicators for commercial and agricultural credit exposures

The following tables display the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of:

	September 30, 2018
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	22			$	42			$	—			$	64			$	52			$	34			$	86			$	150
2 - High quality	4,518				17,255				—				21,773				2,947				630				3,577				25,350
3 - High satisfactory	125,083				39,794				15,631				180,508				19,137				7,631				26,768				207,276
4 - Low satisfactory	356,325				87,136				—				443,461				45,854				19,487				65,341				508,802
5 - Special mention	11,739				1,795				—				13,534				10,445				5,783				16,228				29,762
6 - Substandard	6,302				2,133				—				8,435				6,418				5,516				11,934				20,369
7 - Vulnerable	897				243				—				1,140				2,881				2,417				5,298				6,438
8 - Doubtful	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	504,886			$	148,398			$	15,631			$	668,915			$	87,734			$	41,498			$	129,232			$	798,147

	December 31, 2017
	Commercial																Agricultural
	Real Estate				Other				Advances to Mortgage Brokers				Total				Real Estate				Other				Total				Total
Rating
1 - Excellent	$	24			$	316			$	—			$	340			$	—			$	34			$	34			$	374
2 - High quality	8,402				12,262				—				20,664				2,909				1,024				3,933				24,597
3 - High satisfactory	131,826				46,668				12,081				190,575				21,072				8,867				29,939				220,514
4 - Low satisfactory	326,166				75,591				—				401,757				47,835				18,467				66,302				468,059
5 - Special mention	8,986				3,889				—				12,875				10,493				8,546				19,039				31,914
6 - Substandard	5,521				2,298				—				7,819				4,325				2,747				7,072				14,891
7 - Vulnerable	729				—				—				729				1,531				419				1,950				2,679
8 - Doubtful	—				—				—				—				—				—				—				—
9 - Loss	—				—				—				—				—				—				—				—
Total	$	481,654			$	141,024			$	12,081			$	634,759			$	88,165			$	40,104			$	128,269			$	763,028

Summary of past due and current loans

The following tables summarize the past due and current loans as of:

	September 30, 2018
	Accruing Interest and Past Due:																Total Past Due and Nonaccrual
	30-59 Days				60-89 Days				90 Days or More				Nonaccrual								Current				Total
Commercial
Commercial real estate	$	426			$	—			$	—			$	897			$	1,323			$	503,563			$	504,886
Commercial other	703				815				—				243				1,761				146,637				148,398
Advances to mortgage brokers	—				—				—				—				—				15,631				15,631
Total commercial	1,129				815				—				1,140				3,084				665,831				668,915
Agricultural
Agricultural real estate	70				23				—				2,881				2,974				84,760				87,734
Agricultural other	50				160				62				2,417				2,689				38,809				41,498
Total agricultural	120				183				62				5,298				5,663				123,569				129,232
Residential real estate
Senior liens	1,261				458				212				698				2,629				233,325				235,954
Junior liens	9				—				—				—				9				6,157				6,166
Home equity lines of credit	465				34				—				—				499				34,285				34,784
Total residential real estate	1,735				492				212				698				3,137				273,767				276,904
Consumer
Secured	66				—				—				—				66				60,956				61,022
Unsecured	2				—				—				—				2				3,855				3,857
Total consumer	68				—				—				—				68				64,811				64,879
Total	$	3,052			$	1,490			$	274			$	7,136			$	11,952			$	1,127,978			$	1,139,930

	December 31, 2017
	Accruing Interest and Past Due:																Total Past Due and Nonaccrual
	30-59 Days				60-89 Days				90 Days or More				Nonaccrual								Current				Total
Commercial
Commercial real estate	$	295			$	325			$	54			$	729			$	1,403			$	480,251			$	481,654
Commercial other	1,069				28				18				—				1,115				139,909				141,024
Advances to mortgage brokers	—				—				—				—				—				12,081				12,081
Total commercial	1,364				353				72				729				2,518				632,241				634,759
Agricultural
Agricultural real estate	84				190				—				1,531				1,805				86,360				88,165
Agricultural other	39				—				104				419				562				39,542				40,104
Total agricultural	123				190				104				1,950				2,367				125,902				128,269
Residential real estate
Senior liens	3,718				234				132				325				4,409				225,007				229,416
Junior liens	69				10				—				23				102				6,812				6,914
Home equity lines of credit	293				—				77				—				370				35,668				36,038
Total residential real estate	4,080				244				209				348				4,881				267,487				272,368
Consumer
Secured	37				10				10				—				57				52,005				52,062
Unsecured	13				—				—				—				13				4,048				4,061
Total consumer	50				10				10				—				70				56,053				56,123
Total	$	5,617			$	797			$	395			$	3,027			$	9,836			$	1,081,683			$	1,091,519

Information pertaining to impaired loans

The following is a summary of information pertaining to impaired loans as of:

	September 30, 2018												December 31, 2017
	Recorded Balance				Unpaid Principal Balance				Valuation Allowance				Recorded Balance				Unpaid Principal Balance				Valuation Allowance
Impaired loans with a valuation allowance
Commercial real estate	$	4,324			$	4,612			$	474			$	4,089			$	4,378			$	626
Commercial other	729				729				7				995				995				24
Agricultural real estate	950				950				148				—				—				—
Agricultural other	647				647				45				—				—				—
Residential real estate senior liens	7,361				7,903				1,398				7,816				8,459				1,473
Residential real estate junior liens	13				13				2				44				44				7
Total impaired loans with a valuation allowance	14,024				14,854				2,074				12,944				13,876				2,130
Impaired loans without a valuation allowance
Commercial real estate	2,451				2,525								1,791				1,865
Commercial other	1,354				1,398								1,224				1,224
Agricultural real estate	7,249				7,257								7,913				7,913
Agricultural other	6,211				6,211								2,685				2,685
Home equity lines of credit	55				355								79				379
Consumer secured	10				10								17				17
Total impaired loans without a valuation allowance	17,330				17,756								13,709				14,083
Impaired loans
Commercial	8,858				9,264				481				8,099				8,462				650
Agricultural	15,057				15,065				193				10,598				10,598				—
Residential real estate	7,429				8,271				1,400				7,939				8,882				1,480
Consumer	10				10				—				17				17				—
Total impaired loans	$	31,354			$	32,610			$	2,074			$	26,653			$	27,959			$	2,130

The following is a summary of information pertaining to impaired loans for the:

	Three Months Ended September 30
	2018								2017
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	4,195			$	14			$	4,636			$	68
Commercial other	778				16				1,669				28
Agricultural real estate	673				40				—				—
Agricultural other	324				45				—				—
Residential real estate senior liens	7,512				17				8,333				79
Residential real estate junior liens	18				—				73				1
Home equity lines of credit	—				—				35				—
Total impaired loans with a valuation allowance	13,500				132				14,746				176
Impaired loans without a valuation allowance
Commercial real estate	3,076				8				1,546				31
Commercial other	1,396				2				93				2
Agricultural real estate	7,193				137				7,830				98
Agricultural other	5,786				68				3,221				39
Home equity lines of credit	59				—				86				5
Consumer secured	11				—				19				—
Total impaired loans without a valuation allowance	17,521				215				12,795				175
Impaired loans
Commercial	9,445				40				7,944				129
Agricultural	13,976				290				11,051				137
Residential real estate	7,589				17				8,527				85
Consumer	11				—				19				—
Total impaired loans	$	31,021			$	347			$	27,541			$	351

	Nine Months Ended September 30
	2018								2017
	Average Recorded Balance				Interest Income Recognized				Average Recorded Balance				Interest Income Recognized
Impaired loans with a valuation allowance
Commercial real estate	$	4,739			$	118			$	4,765			$	225
Commercial other	1,263				55				1,363				75
Agricultural real estate	584				46				—				—
Agricultural other	108				45				22				—
Residential real estate senior liens	7,694				107				8,379				245
Residential real estate junior liens	29				—				75				2
Home equity lines of credit	—				—				23				—
Total impaired loans with a valuation allowance	14,417				371				14,627				547
Impaired loans without a valuation allowance
Commercial real estate	2,763				55				1,483				83
Commercial other	1,297				21				109				6
Agricultural real estate	7,600				414				5,936				218
Agricultural other	4,105				219				2,353				85
Home equity lines of credit	68				5				115				15
Consumer secured	13				—				22				—
Total impaired loans without a valuation allowance	15,846				714				10,018				407
Impaired loans
Commercial	10,062				249				7,720				389
Agricultural	12,397				724				8,311				303
Residential real estate	7,791				112				8,592				262
Consumer	13				—				22				—
Total impaired loans	$	30,263			$	1,085			$	24,645			$	954

Information pertaining to TDR's

The following is a summary of TDR loan balances as of:

	September 30, 2018				December 31, 2017
TDRs	$	28,010			$	26,197

The following is a summary of information pertaining to TDRs granted for the:

	Three Months Ended September 30
	2018											2017
	Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment
Commercial other	—			$	—			$	—			3			$	1,385			$	1,385
Agricultural other	7			1,327				1,327				—			—				—
Residential real estate
Senior liens	1			99				99				2			179				179
Junior liens	—			—				—				—			—				—
Total residential real estate	1			99				99				2			179				179
Consumer unsecured	—			—				—				—			—				—
Total	8			$	1,426			$	1,426			5			$	1,564			$	1,564

	Nine Months Ended September 30
	2018											2017
	Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Post-Modification Recorded Investment
Commercial other	4			$	1,360			$	1,360			6			$	1,698			$	1,698
Agricultural other	22			5,718				5,694				7			5,445				5,445
Residential real estate
Senior liens	8			593				593				5			434				434
Junior liens	—			—				—				1			8				8
Total residential real estate	8			593				593				6			442				442
Consumer unsecured	—			—				—				—			—				—
Total	34			$	7,671			$	7,647			19			$	7,585			$	7,585

The following tables summarize concessions we granted to borrowers in financial difficulty for the:

	Three Months Ended September 30
	2018														2017
	Below Market Interest Rate							Below Market Interest Rate and Extension of Amortization Period							Below Market Interest Rate							Below Market Interest Rate and Extension of Amortization Period
	Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment
Commercial other	—			$	—			—			$	—			—			$	—			3			$	1,385
Agricultural other	5			476				2			851				—			—				—			—
Residential real estate
Senior liens	1			99				—			—				—			—				2			179
Junior liens	—			—				—			—				—			—				—			—
Total residential real estate	1			99				—			—				—			—				2			179
Consumer unsecured	—			—				—			—				—			—				—			—
Total	6			$	575			2			$	851			—			$	—			5			$	1,564

	Nine Months Ended September 30
	2018														2017
	Below Market Interest Rate							Below Market Interest Rate and Extension of Amortization Period							Below Market Interest Rate							Below Market Interest Rate and Extension of Amortization Period
	Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment				Number of Loans			Pre-Modification Recorded Investment
Commercial other	1			$	174			3			$	1,186			—			$	—			6			$	1,698
Agricultural other	12			2,345				10			3,373				4			1,349				3			4,096
Residential real estate
Senior liens	2			155				6			438				—			—				5			434
Junior liens	—			—				—			—				1			8				—			—
Total residential real estate	2			155				6			438				1			8				5			434
Consumer unsecured	—			—				—			—				—			—				—			—
Total	15			$	2,674			19			$	4,997			5			$	1,357			14			$	6,228

X

- 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.

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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-Section 50
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Tabular disclosure of impaired financing receivables.

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-Publisher FASB
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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

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Tabular disclosure of the activity in the total allowance for credit losses related to financing receivables (such as loans or lease receivables) for entities that have an unclassified balance sheet, including the balance in the allowance at the beginning and end of each period, additions charged to operations, direct write-downs charged against the allowance, and recoveries of amounts previously charged off.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

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