XML 36 R22.htm IDEA: XBRL DOCUMENT
v2.4.0.8

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2014
LOANS AND ALLOWANCE FOR LOAN LOSSES [Abstract] |
Composition of the loan portfolio by type | The composition of the loan portfolio, net of deferred origination fees and cost, and unearned income is summarized as follows (dollars in thousands):
|  | June 30, 2014 |  |  | December 31, 2013 |
Commercial and agricultural: |  |  |  |  |  |
Commercial and industrial |  | $ | 158,151 |  |  | $ | 144,787 |
Agricultural |  |  | 726 |  |  |  | 576 |
Commercial mortgages: |  |  |  |  |  |  |  |
Construction |  |  | 39,106 |  |  |  | 27,440 |
Commercial mortgages |  |  | 383,187 |  |  |  | 345,707 |
Residential mortgages |  |  | 194,603 |  |  |  | 195,997 |
Consumer loans: |  |  |  |  |  |  |  |
Credit cards |  |  | 1,604 |  |  |  | 1,756 |
Home equity lines and loans |  |  | 99,023 |  |  |  | 95,905 |
Indirect consumer loans |  |  | 187,082 |  |  |  | 164,846 |
Direct consumer loans |  |  | 20,871 |  |  |  | 18,852 |
Total loans, net of deferred origination fees and costs, and unearned income |  | $ | 1,084,353 |  |  | $ | 995,866 |
Interest receivable on loans |  |  | 2,402 |  |  |  | 2,597 |
Total recorded investment in loans |  | $ | 1,086,755 |  |  | $ | 998,463 |
Allowance for loan losses by portfolio segment | The following tables present the activity in the allowance for loan losses by portfolio segment for the three and six-month periods ending June 30, 2014 and 2013 (dollars in thousands):
|  | Six Months Ended |
|  | June 30, 2014 |
Allowance for loan losses |  | Commercial and Agricultural |  |  | Commercial Mortgages |  |  | Residential Mortgages |  |  | Consumer Loans |  |  | Unallocated |  |  | Total |
Beginning balance: |  | $ | 1,979 |  |  | $ | 6,243 |  |  | $ | 1,517 |  |  | $ | 3,037 |  |  | $ | - |  |  | $ | 12,776 |
Charge Offs: |  |  | (355 | ) |  |  | (358 | ) |  |  | (7 | ) |  |  | (776 | ) |  |  | - |  |  |  | (1,496 | )
Recoveries: |  |  | 193 |  |  |  | 83 |  |  |  | 28 |  |  |  | 307 |  |  |  | - |  |  |  | 611 |
Net recoveries (charge offs) |  |  | (162 | ) |  |  | (275 | ) |  |  | 21 |  |  |  | (469 | ) |  |  | - |  |  |  | (885 | )
Provision |  |  | (68 | ) |  |  | 944 |  |  |  | (40 | ) |  |  | 905 |  |  |  | - |  |  |  | 1,741 |
Ending balance |  | $ | 1,749 |  |  | $ | 6,912 |  |  | $ | 1,498 |  |  | $ | 3,473 |  |  | $ | - |  |  | $ | 13,632 |
|  | Six Months Ended |
|  | June 30, 2013 |
Allowance for loan losses |  | Commercial and Agricultural |  |  | Commercial Mortgages |  |  | Residential Mortgages |  |  | Consumer Loans |  |  | Unallocated |  |  | Total |
Beginning balance: |  | $ | 1,708 |  |  | $ | 4,428 |  |  | $ | 1,565 |  |  | $ | 2,706 |  |  | $ | 26 |  |  | $ | 10,433 |
Charge Offs: |  |  | (18 | ) |  |  | - |  |  |  | (54 | ) |  |  | (398 | ) |  |  | - |  |  |  | (470 | )
Recoveries: |  |  | 294 |  |  |  | 19 |  |  |  | 39 |  |  |  | 124 |  |  |  | - |  |  |  | 476 |
Net recoveries (charge offs) |  |  | 276 |  |  |  | 19 |  |  |  | (15 | ) |  |  | (274 | ) |  |  | - |  |  |  | 6 |
Provision |  |  | (105 | ) |  |  | 687 |  |  |  | (35 | ) |  |  | 360 |  |  |  | (26 | ) |  |  | 881 |
Ending balance |  | $ | 1,879 |  |  | $ | 5,134 |  |  | $ | 1,515 |  |  | $ | 2,792 |  |  | $ | - |  |  | $ | 11,320 |
|  | Three Months Ended |
|  | June 30, 2014 |
Allowance for loan losses |  | Commercial and Agricultural |  |  | Commercial Mortgages |  |  | Residential Mortgages |  |  | Consumer Loans |  |  | Unallocated |  |  | Total |
Beginning balance: |  | $ | 1,945 |  |  | $ | 6,484 |  |  | $ | 1,552 |  |  | $ | 3,174 |  |  | $ | - |  |  | $ | 13,155 |
Charge Offs: |  |  | (300 | ) |  |  | (315 | ) |  |  | - |  |  |  | (308 | ) |  |  | - |  |  |  | (923 | )
Recoveries: |  |  | 100 |  |  |  | 45 |  |  |  | 28 |  |  |  | 124 |  |  |  | - |  |  |  | 297 |
Net recoveries (charge offs) |  |  | (200 | ) |  |  | (270 | ) |  |  | 28 |  |  |  | (184 | ) |  |  | - |  |  |  | (626 | )
Provision |  |  | 4 |  |  |  | 698 |  |  |  | (82 | ) |  |  | 483 |  |  |  | - |  |  |  | 1,103 |
Ending balance |  | $ | 1,749 |  |  | $ | 6,912 |  |  | $ | 1,498 |  |  | $ | 3,473 |  |  | $ | - |  |  | $ | 13,632 |
|  | Three Months Ended |
|  | June 30, 2013 |
Allowance for loan losses |  | Commercial and Agricultural |  |  | Commercial Mortgages |  |  | Residential Mortgages |  |  | Consumer Loans |  |  | Unallocated |  |  | Total |
Beginning balance: |  | $ | 1,993 |  |  | $ | 4,673 |  |  | $ | 1,557 |  |  | $ | 2,602 |  |  | $ | - |  |  | $ | 10,825 |
Charge Offs: |  |  | (1 | ) |  |  | - |  |  |  | (10 | ) |  |  | (201 | ) |  |  | - |  |  |  | (212 | )
Recoveries: |  |  | 152 |  |  |  | 10 |  |  |  | 39 |  |  |  | 56 |  |  |  | - |  |  |  | 257 |
Net recoveries (charge-offs) |  |  | 151 |  |  |  | 10 |  |  |  | 29 |  |  |  | (145 | ) |  |  | - |  |  |  | 45 |
Provision |  |  | (265 | ) |  |  | 451 |  |  |  | (71 | ) |  |  | 335 |  |  |  | - |  |  |  | 450 |
Ending balance |  | $ | 1,879 |  |  | $ | 5,134 |  |  | $ | 1,515 |  |  | $ | 2,792 |  |  | $ | - |  |  | $ | 11,320 |
Allowance for loan losses and the recorded investment in loans based on impairment method | The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method as of June 30, 2014 and December 31, 2013 (dollars in thousands):
| June 30, 2014 |
Allowance for loan losses | Commercial and Agricultural |  | Commercial Mortgages |  | Residential Mortgages |  | Consumer Loans |  | Unallocated |  | Total |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for Impairment |  | $ | 132 |  |  | $ | 201 |  |  | $ | - |  |  | $ | 2 |  |  | $ | - |  |  | $ | 335 |
Collectively evaluated for Impairment |  |  | 1,617 |  |  |  | 5,244 |  |  |  | 1,486 |  |  |  | 3,471 |  |  |  | - |  |  |  | 11,818 |
Loans acquired with deteriorated credit quality |  |  | - |  |  |  | 1,467 |  |  |  | 12 |  |  |  | - |  |  |  | - |  |  |  | 1,479 |
Total ending allowance balance |  | $ | 1,749 |  |  | $ | 6,912 |  |  | $ | 1,498 |  |  | $ | 3,473 |  |  | $ | - |  |  | $ | 13,632 |
| December 31, 2013 |
Allowance for loan losses | Commercial and Agricultural |  | Commercial Mortgages |  | Residential Mortgages |  | Consumer Loans |  | Unallocated |  | Total |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 576 |  |  | $ | 466 |  |  | $ | - |  |  | $ | 4 |  |  | $ | - |  |  | $ | 1,046 |
Collectively evaluated for impairment |  |  | 1,403 |  |  |  | 4,407 |  |  |  | 1,497 |  |  |  | 3,033 |  |  |  | - |  |  |  | 10,340 |
Loans acquired with deteriorated credit quality |  |  | - |  |  |  | 1,370 |  |  |  | 20 |  |  |  | - |  |  |  | - |  |  |  | 1,390 |
Total ending allowance balance |  | $ | 1,979 |  |  | $ | 6,243 |  |  | $ | 1,517 |  |  | $ | 3,037 |  |  | $ | - |  |  | $ | 12,776 |
|  | June 30, 2014 |
Loans: |  | Commercial and Agricultural |  |  | Commercial Mortgages |  |  | Residential Mortgages |  |  | Consumer Loans |  |  | Total |
Loans individually evaluated for impairment |  | $ | 1,589 |  |  | $ | 9,655 |  |  | $ | 111 |  |  | $ | 126 |  |  | $ | 11,481 |
Loans collectively evaluated for impairment |  |  | 156,987 |  |  |  | 405,519 |  |  |  | 194,727 |  |  |  | 309,143 |  |  |  | 1,066,376 |
Loans acquired with deteriorated credit quality |  |  | 631 |  |  |  | 7,997 |  |  |  | 270 |  |  |  | - |  |  |  | 8,898 |
Total ending loans balance |  | $ | 159,207 |  |  | $ | 423,171 |  |  | $ | 195,108 |  |  | $ | 309,269 |  |  | $ | 1,086,755 |
|  | December 31, 2013 |
Loans: |  | Commercial and Agricultural |  |  | Commercial Mortgages |  |  | Residential Mortgages |  |  | Consumer Loans |  |  | Total |
Loans individually evaluated for impairment |  | $ | 2,946 |  |  | $ | 10,703 |  |  | $ | 117 |  |  | $ | 131 |  |  | $ | 13,897 |
Loans collectively evaluated for impairment |  |  | 142,108 |  |  |  | 354,636 |  |  |  | 196,147 |  |  |  | 281,979 |  |  |  | 974,870 |
Loans acquired with deteriorated credit quality |  |  | 678 |  |  |  | 8,757 |  |  |  | 261 |  |  |  | - |  |  |  | 9,696 |
Total ending loans balance |  | $ | 145,732 |  |  | $ | 374,096 |  |  | $ | 196,525 |  |  | $ | 282,110 |  |  | $ | 998,463 |
Summary of impaired financing receivables | The following tables present loans individually evaluated for impairment recognized by class of loans as of June 30, 2014 and December 31, 2013, the average recorded investment and interest income recognized by class of loans as of the three and six-month periods ended June 30, 2014 and 2013 (dollars in thousands):
|  | June 30, 2014 |  |  | December 31, 2013 |
With no related allowance recorded: |  | Unpaid Principal Balance |  |  | Recorded Investment |  |  | Allowance for Loan Losses Allocated |  |  | Unpaid Principal Balance |  |  | Recorded Investment |  |  | Allowance for Loan Losses Allocated |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 1,364 |  |  | $ | 1,369 |  |  | $ | - |  |  | $ | 1,906 |  |  | $ | 1,909 |  |  | $ | - |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 1,944 |  |  |  | 1,929 |  |  |  | - |  |  |  | 2,329 |  |  |  | 2,319 |  |  |  | - |
Commercial mortgages |  |  | 6,599 |  |  |  | 6,487 |  |  |  | - |  |  |  | 7,406 |  |  |  | 7,439 |  |  |  | - |
Residential mortgages |  |  | 111 |  |  |  | 111 |  |  |  | - |  |  |  | 117 |  |  |  | 117 |  |  |  | - |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans |  |  | 68 |  |  |  | 70 |  |  |  | - |  |  |  | 71 |  |  |  | 73 |  |  |  | - |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 520 |  |  |  | 220 |  |  |  | 132 |  |  |  | 1,037 |  |  |  | 1,037 |  |  |  | 576 |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages |  |  | 1,245 |  |  |  | 1,239 |  |  |  | 201 |  |  |  | 951 |  |  |  | 945 |  |  |  | 466 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans |  |  | 56 |  |  |  | 56 |  |  |  | 2 |  |  |  | 58 |  |  |  | 58 |  |  |  | 4 |
Total |  | $ | 11,907 |  |  | $ | 11,481 |  |  | $ | 335 |  |  | $ | 13,875 |  |  | $ | 13,897 |  |  | $ | 1,046 |
|  | Six-Months Ended June 30, 2014 |  |  |  | Six-Months Ended June 30, 2013 |  |  | Three Months Ended June 30, 2014 |  |  | Three Months Ended June 30, 2013 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 1,566 |  |  | $ | 30 |  |  |  | $ | 1,524 |  |  | $ | 35 |  |  | $ | 1,386 |  |  | $ | 16 |  |  | $ | 1,554 |  |  | $ | 17 |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 2,231 |  |  |  | 51 |  |  |  |  | 4,168 |  |  |  | 64 |  |  |  | 2,101 |  |  |  | 25 |  |  |  | 3,669 |  |  |  | 32 |
Commercial mortgages |  |  | 6,806 |  |  |  | 129 |  |  |  |  | 5,685 |  |  |  | 118 |  |  |  | 6,489 |  |  |  | 66 |  |  |  | 5,983 |  |  |  | 66 |
Residential mortgages |  |  | 114 |  |  |  | - |  |  |  |  | 129 |  |  |  | - |  |  |  | 112 |  |  |  | - |  |  |  | 127 |  |  |  | - |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans |  |  | 72 |  |  |  | 1 |  |  |  |  | 30 |  |  |  | 1 |  |  |  | 71 |  |  |  | 1 |  |  |  | 45 |  |  |  | 1 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 784 |  |  |  | - |  |  |  |  | 499 |  |  |  | - |  |  |  | 512 |  |  |  | - |  |  |  | 526 |  |  |  | - |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages |  |  | 912 |  |  |  | - |  |  |  |  | 614 |  |  |  | - |  |  |  | 1,010 |  |  |  | - |  |  |  | 740 |  |  |  | - |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans |  |  | 58 |  |  |  | 2 |  |  |  |  | 39 |  |  |  | 1 |  |  |  | 57 |  |  |  | 1 |  |  |  | 58 |  |  |  | 1 |
Direct consumer loans |  |  | - |  |  |  | - |  |  |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7 |  |  |  | - |
Total |  | $ | 12,543 |  |  | $ | 213 |  |  |  | $ | 12,693 |  |  | $ | 219 |  |  | $ | 11,738 |  |  | $ | 109 |  |  | $ | 12,709 |  |  | $ | 117 |
Recorded investment in past due and non-accrual status by class of loans | The following tables present the recorded investment in past due and non-accrual status by class of loans as of June 30, 2014 and December 31, 2013 (dollars in thousands):
June 30, 2014 |  | Current |  |  | 30-89 Days Past Due |  |  | 90 Days or more Past Due and accruing |  |  | Loans acquired with deteriorated credit quality |  |  | Non-Accrual (1) |  |  | Total |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 156,888 |  |  | $ | 468 |  |  | $ | - |  |  | $ | 631 |  |  | $ | 493 |  |  | $ | 158,480 |
Agricultural |  |  | 727 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 727 |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 35,496 |  |  |  | 1,313 |  |  |  | 1,449 |  |  |  | 774 |  |  |  | 155 |  |  |  | 39,187 |
Commercial mortgages |  |  | 373,640 |  |  |  | 262 |  |  |  | - |  |  |  | 7,223 |  |  |  | 2,859 |  |  |  | 383,984 |
Residential mortgages |  |  | 189,337 |  |  |  | 2,113 |  |  |  | - |  |  |  | 270 |  |  |  | 3,388 |  |  |  | 195,108 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 1,583 |  |  |  | 14 |  |  |  | 7 |  |  |  | - |  |  |  | - |  |  |  | 1,604 |
Home equity lines and loans |  |  | 98,029 |  |  |  | 725 |  |  |  | - |  |  |  | - |  |  |  | 506 |  |  |  | 99,260 |
Indirect consumer loans |  |  | 185,732 |  |  |  | 1,439 |  |  |  | - |  |  |  | - |  |  |  | 300 |  |  |  | 187,471 |
Direct consumer loans |  |  | 20,833 |  |  |  | 90 |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | 20,934 |
Total |  | $ | 1,062,265 |  |  | $ | 6,424 |  |  | $ | 1,456 |  |  | $ | 8,898 |  |  | $ | 7,712 |  |  | $ | 1,086,755 |
(1) Includes all loans on non-accrual status regardless of the number of days such loans were delinquent as of June 30, 2014.
December 31, 2013 |  | Current |  |  | 30-89 Days Past Due |  |  | 90 Days or more Past Due and accruing |  |  | Loans acquired with deteriorated credit quality |  |  | Non-Accrual (1) |  |  | Total |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 143,100 |  |  | $ | 29 |  |  | $ | - |  |  | $ | 678 |  |  | $ | 1,348 |  |  | $ | 145,155 |
Agricultural |  |  | 577 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 577 |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 24,742 |  |  |  | - |  |  |  | 1,454 |  |  |  | 774 |  |  |  | 540 |  |  |  | 27,510 |
Commercial mortgages |  |  | 335,123 |  |  |  | 1,138 |  |  |  | - |  |  |  | 7,983 |  |  |  | 2,342 |  |  |  | 346,586 |
Residential mortgages |  |  | 187,448 |  |  |  | 5,458 |  |  |  | - |  |  |  | 261 |  |  |  | 3,358 |  |  |  | 196,525 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 1,729 |  |  |  | 9 |  |  |  | 19 |  |  |  | - |  |  |  | - |  |  |  | 1,757 |
Home equity lines and loans |  |  | 95,349 |  |  |  | 150 |  |  |  | - |  |  |  | - |  |  |  | 635 |  |  |  | 96,134 |
Indirect consumer loans |  |  | 163,810 |  |  |  | 1,235 |  |  |  | - |  |  |  | - |  |  |  | 249 |  |  |  | 165,294 |
Direct consumer loans |  |  | 18,830 |  |  |  | 50 |  |  |  | - |  |  |  | - |  |  |  | 45 |  |  |  | 18,925 |
Total |  | $ | 970,708 |  |  | $ | 8,069 |  |  | $ | 1,473 |  |  | $ | 9,696 |  |  | $ | 8,517 |  |  | $ | 998,463 |
(1) Includes all loans on non-accrual status regardless of the number of days such loans were delinquent as of December 31, 2013.
Loans by class modified as troubled debt restructurings | The following table presents loans by class modified as troubled debt restructurings that occurred during the six months ended June 30, 2014 and June 30, 2013 (dollars in thousands):
Six months ended June 30, 2014 |  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 1 |  |  | $ | 503 |  |  | $ | 503 |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages |  |  | 2 |  |  |  | 367 |  |  |  | 323 |
Total |  |  | 3 |  |  | $ | 870 |  |  | $ | 826 |
Six months ended June 30, 2013 |  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 4 |  |  | $ | 841 |  |  | $ | 841 |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages |  |  | 1 |  |  |  | 133 |  |  |  | 133 |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |
Home equity lines and loans |  |  | 2 |  |  |  | 104 |  |  |  | 104 |
Total |  |  | 7 |  |  | $ | 1,078 |  |  | $ | 1,078 |
The following table presents loans by class modified as troubled debt restructurings that occurred during the three months ended June 30, 2013 (dollars in thousands):
Three months ended June 30, 2013 |  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |
Troubled debt restructurings: |  |  |  |  |  |
Commercial and agricultural: |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 2 |  |  | $ | 410 |  |  | $ | 410 |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |
Commercial mortgages |  |  | 1 |  |  |  | 133 |  |  |  | 133 |
Total |  |  | 3 |  |  | $ | 543 |  |  | $ | 543 |
Risk category of the recorded investment of loans by class of loans | Based on the analyses performed as of June 30, 2014 and December 31, 2013, the risk category of the recorded investment of loans by class of loans is as follows (dollars in thousands):
|  | June 30, 2014 |
|  | Not Rated |  |  | Pass |  |  | Loans acquired with deteriorated credit quality |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | - |  |  | $ | 146,698 |  |  | $ | 631 |  |  | $ | 7,775 |  |  | $ | 3,156 |  |  | $ | 220 |
Agricultural |  |  | - |  |  |  | 727 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | - |  |  |  | 34,885 |  |  |  | 774 |  |  |  | 3,373 |  |  |  | 155 |  |  |  | - |
Commercial mortgages |  |  | - |  |  |  | 350,244 |  |  |  | 7,223 |  |  |  | 14,159 |  |  |  | 12,184 |  |  |  | 174 |
Residential mortgages |  |  | 191,368 |  |  |  | - |  |  |  | 270 |  |  |  | - |  |  |  | 3,470 |  |  |  | - |
Consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 1,604 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Home equity lines and loans |  |  | 98,678 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 582 |  |  |  | - |
Indirect consumer loans |  |  | 187,161 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 310 |  |  |  | - |
Direct consumer loans |  |  | 20,922 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | - |
Total |  | $ | 499,733 |  |  | $ | 532,554 |  |  | $ | 8,898 |  |  | $ | 25,307 |  |  | $ | 19,869 |  |  | $ | 394 |
|  | December 31, 2013 |
|  | Not Rated |  |  | Pass |  |  | Loans acquired with deteriorated credit quality |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |
Commercial and agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | - |  |  | $ | 133,615 |  |  | $ | 678 |  |  | $ | 5,117 |  |  | $ | 4,724 |  |  | $ | 1,021 |
Agricultural |  |  | - |  |  |  | 577 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial mortgages: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | - |  |  |  | 23,087 |  |  |  | 774 |  |  |  | 2,783 |  |  |  | 866 |  |  |  | - |
Commercial mortgages |  |  | - |  |  |  | 313,956 |  |  |  | 7,983 |  |  |  | 13,611 |  |  |  | 11,036 |  |  |  | - |
Residential mortgages |  |  | 192,995 |  |  |  | - |  |  |  | 261 |  |  |  | - |  |  |  | 3,269 |  |  |  | - |
Consumer loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 1,757 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Home equity lines and loans |  |  | 95,422 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 712 |  |  |  | - |
Indirect consumer loans |  |  | 165,045 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 249 |  |  |  | - |
Direct consumer loans |  |  | 18,880 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 45 |  |  |  | - |
Total |  | $ | 474,099 |  |  | $ | 471,235 |  |  | $ | 9,696 |  |  | $ | 21,511 |  |  | $ | 20,901 |  |  | $ | 1,021 |
Recorded investment in residential and consumer loans based on payment activity | The following table presents the recorded investment in residential and consumer loans based on payment activity as of June 30, 2014 and December 31, 2013 (dollars in thousands):
| June 30, 2014 |
|  |  | Consumer Loans |
| Residential Mortgages |  | Credit Card |  | Home Equity Lines and Loans |  | Indirect Consumer Loans |  | Other Direct Consumer Loans |
Performing |  | $ | 191,720 |  |  | $ | 1,604 |  |  | $ | 98,754 |  |  | $ | 187,171 |  |  | $ | 20,923 |
Non-Performing |  |  | 3,388 |  |  |  | - |  |  |  | 506 |  |  |  | 300 |  |  |  | 11 |
Total |  | $ | 195,108 |  |  | $ | 1,604 |  |  | $ | 99,260 |  |  | $ | 187,471 |  |  | $ | 20,934 |
| December 31, 2013 |
|  |  | Consumer Loans |
| Residential Mortgages |  | Credit Card |  | Home Equity Lines and Loans |  | Indirect Consumer Loans |  | Other Direct Consumer Loans |
Performing |  | $ | 193,167 |  |  | $ | 1,757 |  |  | $ | 95,499 |  |  | $ | 165,045 |  |  | $ | 18,880 |
Non-Performing |  |  | 3,358 |  |  |  | - |  |  |  | 635 |  |  |  | 249 |  |  |  | 45 |
|  | $ | 196,525 |  |  | $ | 1,757 |  |  | $ | 96,134 |  |  | $ | 165,294 |  |  | $ | 18,925 |
Summary of changes in contractually required principal and interest on loans acquired | The table below summarizes the changes in total contractually required principal and interest cash payments, management's estimate of expected total cash payments and carrying value of the PCI loans from January 1, 2014 to June 30, 2014 and April 1, 2014 to June 30, 2014 (dollars in thousands):
Six months ended June 30, 2014 |  | Balance at December 31, 2013 |  |  | Income Accretion |  |  | All Other Adjustments |  |  | Balance at June 30, 2014 |
Contractually required principal and interest |  | $ | 11,230 |  |  | $ | - |  |  | $ | (1,173 | ) |  | $ | 10,057 |
Contractual cash flows not expected to be collected (nonaccretable discount) |  |  | (543 | ) |  |  | - |  |  |  | 57 |  |  |  | (486 | )
Cash flows expected to be collected |  |  | 10,687 |  |  |  | - |  |  |  | (1,116 | ) |  |  | 9,571 |
Interest component of expected cash flows (accretable yield) |  |  | (991 | ) |  |  | 344 |  |  |  | (26 | ) |  |  | (673 | )
Fair value of loans acquired with deteriorating credit quality |  | $ | 9,696 |  |  | $ | 344 |  |  | $ | (1,142 | ) |  | $ | 8,898 |
Three months ended June 30, 2014 |  | Balance at March 31, 2014 |  |  | Income Accretion |  |  | All Other Adjustments |  |  | Balance at June 30, 2014 |
Contractually required principal and interest |  | $ | 11,073 |  |  | $ | - |  |  | $ | (1,016 | ) |  | $ | 10,057 |
Contractual cash flows not expected to be collected (nonaccretable discount) |  |  | (435 | ) |  |  | - |  |  |  | (51 | ) |  |  | (486 | )
Cash flows expected to be collected |  |  | 10,638 |  |  |  | - |  |  |  | (1,067 | ) |  |  | 9,571 |
Interest component of expected cash flows (accretable yield) |  |  | (876 | ) |  |  | 145 |  |  |  | 58 |  |  |  | (673 | )
Fair value of loans acquired with deteriorating credit quality |  | $ | 9,762 |  |  | $ | 145 |  |  | $ | (1,009 | ) |  | $ | 8,898 |

X
- Definition Tabular disclosure for balance of financing receivables and allowances for credit losses that were evaluated for impairment. + References No definition available. + Details
Name: | chmg_FinancingReceivableAndAllowanceForCreditLossesEvaluatedForImpairmentTableTextBlock
Namespace Prefix: | chmg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of residential and consumer receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of residential and consumer 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 No definition available. + Details
Name: | chmg_ResidentialAndConsumerReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | chmg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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. + 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=35738203&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of contractual cash flows to the carrying amount relating to certain loans acquired in a transfer. + References No definition available. + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAcquiredDuringPeriodTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=35738203&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_LoansAndLeasesReceivableDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953682-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953676-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration