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Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2018

Loans and Leases Receivable Disclosure [Abstract]

Schedule of summary of loans, by major class within the Company's loan portfolio

		June 30,				December 31,
(in thousands)		2018				2017
Commercial, financial, and agricultural		$	200,628			$	192,238
Real estate construction - residential			28,285				26,492
Real estate construction - commercial			106,406				98,340
Real estate mortgage - residential			246,415				246,754
Real estate mortgage - commercial			479,571				472,455
Installment and other consumer			32,890				32,153
Total loans		$	1,094,195			$	1,068,432

Schedule of summary of the allowance for loan losses

		Three Months Ended June 30, 2018
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	3,261			$	240			$	895			$	2,057			$	4,008			$	352			$	134			$	10,947
Additions:
Provision for loan losses			865				(52	)			10				48				(388	)			90				(123	)			450
Deductions:
Loans charged off			193				0				0				12				15				49				0				269
Less recoveries on loans			(10	)			(13	)			0				(16	)			(25	)			(20	)			0				(84	)
Net loan charge-offs (recoveries)			183				(13	)			0				(4	)			(10	)			29				0				185
Balance at end of period		$	3,943			$	201			$	905			$	2,109			$	3,630			$	413			$	11			$	11,212

		Six Months Ended June 30, 2018
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	3,325			$	170			$	807			$	1,689			$	4,437				345			$	79			$	10,852
Additions:
Provision for loan losses			898				54				128				416				(809	)			131				(68	)			750
Deductions:
Loans charged off			303				48				30				32				29				106				0				548
Less recoveries on loans			(23	)			(25	)			0				(36	)			(31	)			(43	)			0				(158	)
Net loan charge-offs (recoveries)			280				23				30				(4	)			(2	)			63				0				390
Balance at end of period		$	3,943			$	201			$	905			$	2,109			$	3,630			$	413			$	11			$	11,212

		Three Months Ended June 30, 2017
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	2,360			$	99			$	579			$	2,125			$	4,731			$	322			$	46			$	10,262
Additions:
Provision for loan losses			226				(54	)			36				(230	)			139				89				124				330
Deductions:
Loans charged off			32				0				0				62				2				60				0				156
Less recoveries on loans			(24	)			(25	)			0				(21	)			(14	)			(25	)			0				(109	)
Net loan charge-offs (recoveries)			8				(25	)			0				41				(12	)			35				0				47
Balance at end of period		$	2,578			$	70			$	615			$	1,854			$	4,882			$	376			$	170			$	10,545

		Six Months Ended June 30, 2017
		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, &				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
Balance at beginning of period		$	2,753			$	108			$	413			$	2,385			$	3,793				274			$	160			$	9,886
Additions:
Provision for loan losses			(157	)			(113	)			202				(507	)			1,084				161				10				680
Deductions:
Loans charged off			60				0				0				81				16				111				0				268
Less recoveries on loans			(42	)			(75	)			0				(57	)			(21	)			(52	)			0				(247	)
Net loan charge-offs (recoveries)			18				(75	)			0				24				(5	)			59				0				21
Balance at end of period		$	2,578			$	70			$	615			$	1,854			$	4,882			$	376			$	170			$	10,545

Schedule of allowance for loan losses by impairment

		Commercial,				Real Estate				Real Estate				Real Estate				Real Estate				Installment
		Financial, and				Construction -				Construction -				Mortgage -				Mortgage -				and Other				Un-
(in thousands)		Agricultural				Residential				Commercial				Residential				Commercial				Consumer				allocated				Total
June 30, 2018
Allowance for loan losses:
Individually evaluated for impairment		$	410			$	0			$	0			$	668			$	185			$	19			$	0			$	1,282
Collectively evaluated for impairment			3,533				201				905				1,441				3,445				394				11				9,930
Total		$	3,943			$	201			$	905			$	2,109			$	3,630			$	413			$	11			$	11,212
Loans outstanding:
Individually evaluated for impairment		$	2,887			$	0			$	169			$	5,186			$	1,705			$	304			$	0			$	10,251
Collectively evaluated for impairment			197,741				28,285				106,237				241,229				477,866				32,586				0				1,083,944
Total		$	200,628			$	28,285			$	106,406			$	246,415			$	479,571			$	32,890			$	0			$	1,094,195
December 31, 2017
Allowance for loan losses:
Individually evaluated for impairment		$	500			$	0			$	48			$	521			$	243			$	21			$	0			$	1,333
Collectively evaluated for impairment			2,825				170				759				1,168				4,194				324				79				9,519
Total		$	3,325			$	170			$	807			$	1,689			$	4,437			$	345			$	79			$	10,852
Loans outstanding:
Individually evaluated for impairment		$	3,007			$	0			$	97			$	5,072			$	2,004			$	176			$	0			$	10,356
Collectively evaluated for impairment			189,231				26,492				98,243				241,682				470,451				31,977				0				1,058,076
Total		$	192,238			$	26,492			$	98,340			$	246,754			$	472,455			$	32,153			$	0			$	1,068,432

Schedule of impaired loans

		June 30,				December 31,
(in thousands)		2018				2017
Non-accrual loans		$	6,311			$	5,672
Performing TDRs			3,940				4,684
Total impaired loans		$	10,251			$	10,356

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
June 30, 2018
With no related allowance recorded:
Commercial, financial and agricultural		$	1,282			$	1,351			$	0
Real estate - construction residential			0				0				0
Real estate - construction commercial			169				188				0
Real estate - residential			993				1,048				0
Real estate - commercial			753				753				0
Consumer			137				137				0
Total		$	3,334			$	3,477			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,605			$	1,927			$	410
Real estate - construction residential			0				0				0
Real estate - residential			4,193				4,287				668
Real estate - commercial			952				1,078				185
Installment and other consumer			167				189				19
Total		$	6,917			$	7,481			$	1,282
Total impaired loans		$	10,251			$	10,958			$	1,282

						Unpaid
		Recorded				Principal				Specific
(in thousands)		Investment				Balance				Reserves
December 31, 2017
With no related allowance recorded:
Commercial, financial and agricultural		$	1,393			$	1,445			$	0
Real estate - residential			674				688				0
Real estate - commercial			366				395				0
Total		$	2,433			$	2,528			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,614			$	1,834			$	500
Real estate - construction commercial			97				97				48
Real estate - residential			4,398				4,500				521
Real estate - commercial			1,638				1,743				243
Consumer			176				196				21
Total		$	7,923			$	8,370			$	1,333
Total impaired loans		$	10,356			$	10,898			$	1,333

		Three Months Ended June 30,																Six Months Ended June 30,
		2018								2017								2018								2017
						Interest								Interest								Interest								Interest
		Average				Recognized				Average				Recognized				Average				Recognized				Average				Recognized
		Recorded				For the				Recorded				For the				Recorded				For the				Recorded				For the
(in thousands)		Investment				Period Ended				Investment				Period Ended				Investment				Period Ended				Investment				Period Ended
With no related allowance recorded:
Commercial, financial and agricultural		$	1,153			$	0			$	464			$	-1			$	1,302			$	1			$	519			$	0
Real estate - construction commercial			113				0				0				0				42				0				0				0
Real estate - residential			933				3				852				3				900				6				912				7
Real estate - commercial			116				10				395				-2				237				19				500				0
Installment and other consumer			137				0				2				0				34				0				31				0
Total		$	2,452			$	13			$	1,713			$	0			$	2,515			$	26			$	1,962			$	7
With an allowance recorded:
Commercial, financial and agricultural		$	1,621			$	8			$	1,214			$	8			$	1,737			$	15			$	1,199			$	19
Real estate - construction residential			20				0				0				0				15				0				0				0
Real estate - construction commercial			0				0				48				0				24				0				49				0
Real estate - residential			4,118				14				4,790				42				4,247				47				4,595				87
Real estate - commercial			1,732				5				1,604				14				1,691				10				1,505				29
Installment and other consumer			172				1				51				0				167				1				48				0
Total		$	7,663			$	28			$	7,707			$	64			$	7,881			$	73			$	7,396			$	135
Total impaired loans		$	10,115			$	41			$	9,420			$	64			$	10,396			$	99			$	9,358			$	142

Schedule of aging information for the Company's past due and non-accrual loans

		Current or								90 Days
		Less Than								Past Due
		30 Days				30 - 89 Days				And Still
(in thousands)		Past Due				Past Due				Accruing				Non-Accrual				Total
June 30, 2018
Commercial, Financial, and Agricultural		$	197,928			$	271			$	0			$	2,429			$	200,628
Real Estate Construction - Residential			28,285				0				0				0				28,285
Real Estate Construction - Commercial			106,237				0				0				169				106,406
Real Estate Mortgage - Residential			242,937				695				8				2,775				246,415
Real Estate Mortgage - Commercial			478,383				535				0				653				479,571
Installment and Other Consumer			32,363				208				34				285				32,890
Total		$	1,086,133			$	1,709			$	42			$	6,311			$	1,094,195
December 31, 2017
Commercial, Financial, and Agricultural		$	189,537			$	192			$	2			$	2,507			$	192,238
Real Estate Construction - Residential			25,930				287				275				0				26,492
Real Estate Construction - Commercial			98,243				0				0				97				98,340
Real Estate Mortgage - Residential			242,597				2,173				28				1,956				246,754
Real Estate Mortgage - Commercial			471,476				43				0				936				472,455
Installment and Other Consumer			31,715				239				23				176				32,153
Total		$	1,059,498			$	2,934			$	328			$	5,672			$	1,068,432

Schedule of risk categories by class

(in thousands)		Commercial,  Financial, &  Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment  and Other  Consumer				Total
At June 30, 2018
Watch		$	7,378			$	598			$	3,581			$	8,584			$	33,482			$	9			$	53,632
Substandard			94				0				0				1,371				718				6				2,189
Performing TDRs			458				0				0				2,410				1,053				19				3,940
Non-accrual			2,429				0				169				2,775				653				285				6,311
Total		$	10,359			$	598			$	3,750			$	15,140			$	35,906			$	319			$	66,072
At December 31, 2017
Watch		$	9,868			$	1,459			$	1,284			$	9,978			$	49,197			$	0			$	71,786
Substandard			658				462				0				2,262				723				16				4,121
Performing TDRs			500				0				0				3,116				1,068				0				4,684
Non-accrual			2,507				0				97				1,956				936				176				5,672
Total		$	13,533			$	1,921			$	1,381			$	17,312			$	51,924			$	192			$	86,263

Schedule of summary of loans that were modified as TDRs

		Six Months Ended June 30,
		2018												2017
		Recorded Investment (1)												Recorded Investment (1)
(in thousands)		Number of  Contracts				Pre-  Modification				Post-  Modification				Number of  Contracts				Pre-  Modification				Post-  Modification
Troubled Debt Restructurings
Commercial, financial and agricultural			0			$	0			$	0				1			$	131			$	130
Real estate mortgage - residential			1				75				75				0				0				0
Real estate mortgage - commercial			1				68				64				1				56				52
Consumer			4				48				47				0				0				0
Total			6			$	191			$	186				2			$	187			$	182

(1)  The amounts reported post-modification are inclusive of all partial pay-downs and charge-offs, and no portion of the debt was forgiven. Loans modified as a TDR that were fully paid down, charged-off or foreclosed upon during the period ended are not reported.

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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.

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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.

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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 activity by class in any valuation allowance for impairment of recognized servicing assets - including beginning and ending balances, aggregate additions charged and recoveries credited to operations, and aggregate write-downs charged against allowance.

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