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Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2013
Loans and Allowance For Loan Losses [Abstract] |
Summary of categories of loans |
($ in thousands) |  | Total Loans |  |  | Non-Accrual Loans |  |  | Non-Accrual Percentage |
|  | Sep. 2013 |  |  | Dec. 2012 |  |  | Sep. 2013 |  |  | Dec. 2012 |  |  | Sep. 2013 |  |  | Dec. 2012 |
Commercial & Industrial |  | $ | 81,859 |  |  | $ | 81,767 |  |  |  | 2,738 |  |  |  | 1,246 |  |  |  | 3.34 | % |  |  | 1.52 | %
Commercial RE & Construction |  |  | 209,739 |  |  |  | 201,392 |  |  |  | 642 |  |  |  | 782 |  |  | 0.31 | % |  |  | 0.39 | %
Agricultural & Farmland |  |  | 39,636 |  |  |  | 42,276 |  |  |  | - |  |  |  | - |  |  |  | 0.00 | % |  |  | 0.00 | %
Residential Real Estate |  |  | 96,477 |  |  |  | 87,859 |  |  |  | 1,837 |  |  |  | 2,631 |  |  |  | 1.90 | % |  |  | 2.99 | %
Home Equity & Consumer |  |  | 47,677 |  |  |  | 50,223 |  |  |  | 363 |  |  |  | 646 |  |  |  | 0.76 | % |  |  | 1.29 | %
Other |  | 133 |  |  |  | 148 |  |  |  | - |  |  |  | - |  |  |  | 0.00 | % |  |  | 0.00 | %
Total loans |  |  | 475,521 |  |  |  | 463,665 |  |  | $ | 5,580 |  |  | $ | 5,305 |  |  |  | 1.17 | % |  |  | 1.14 | %
Less |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net deferred loan fees, premiums and discounts |  |  | (288 | ) |  |  | (276 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans, net of unearned income |  | $ | 475,233 |  |  | $ | 463,389 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | (7,120 | ) |  | $ | (6,811 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary of allowance for loan losses and recorded investment in loans based on portfolio segment and impairment method |
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Home Equity |  |  |  |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Consumer |  |  | Other |  |  | Total |
For the Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,547 |  |  | $ | 3,059 |  |  | $ | 180 |  |  | $ | 1,183 |  |  | $ | 947 |  |  | $ | 97 |  |  | $ | 7,013 |
Charge Offs |  |  | - |  |  |  | (53 | ) |  |  | - |  |  |  | (69 | ) |  |  | (185 | ) |  |  | - |  |  |  | (307 | )
Recoveries |  |  | 2 |  |  |  | 1 |  |  |  | 1 |  |  |  | - |  |  |  | 9 |  |  |  | - |  |  |  | 13 |
Provision |  |  | 183 |  |  |  | 86 |  |  |  | (4 | ) |  |  | 22 |  |  |  | 114 |  |  |  | - |  |  |  | 401 |
Ending Balance |  | $ | 1,732 |  |  | $ | 3,093 |  |  | $ | 177 |  |  | $ | 1,136 |  |  | $ | 885 |  |  | $ | 97 |  |  | $ | 7,120 |
For the Nine Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,561 |  |  | $ | 3,034 |  |  | $ | 186 |  |  | $ | 1,088 |  |  | $ | 839 |  |  | $ | 103 |  |  | $ | 6,811 |
Charge Offs |  |  | (1 | ) |  |  | (58 | ) |  |  | - |  |  |  | (167 | ) |  |  | (421 | ) |  |  | (9 | ) |  |  | (656 | )
Recoveries |  |  | 16 |  |  |  | 16 |  |  |  | 3 |  |  |  | 19 |  |  |  | 11 |  |  |  | - |  |  |  | 65 |
Provision |  |  | 156 |  |  |  | 101 |  |  |  | (12 | ) |  |  | 196 |  |  |  | 456 |  |  |  | 3 |  |  |  | 900 |
Ending Balance |  | $ | 1,732 |  |  | $ | 3,093 |  |  | $ | 177 |  |  | $ | 1,136 |  |  | $ | 885 |  |  | $ | 97 |  |  | $ | 7,120 |
Loans Receivable at September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Home Equity |  |  |  |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Consumer |  |  | Other |  |  | Total |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 521 |  |  | $ | 40 |  |  | $ | - |  |  | $ | 219 |  |  | $ | 178 |  |  |  |  |  | $ | 958 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 1,211 |  |  | $ | 3,053 |  |  | $ | 177 |  |  | $ | 917 |  |  | $ | 707 |  |  | $ | 97 |  |  | $ | 6,162 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 2,463 |  |  | $ | 829 |  |  | $ | - |  |  | $ | 2,125 |  |  | $ | 604 |  |  |  |  |  |  | $ | 6,021 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 79,396 |  |  | $ | 208,910 |  |  | $ | 39,636 |  |  | $ | 94,352 |  |  | $ | 47,073 |  |  | $ | 133 |  |  | $ | 469,500 |
ALLOWANCE FOR LOAN AND LEASE LOSSES |
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Home Equity |  |  |  |  |  |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Consumer |  |  | Other |  |  | Total |
For the Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,517 |  |  | $ | 3,020 |  |  | $ | 95 |  |  | $ | 1,047 |  |  | $ | 802 |  |  | $ | 137 |  |  | $ | 6,618 |
Charge Offs |  |  | (79 | ) |  |  | (180 | ) |  |  | (10 | ) |  |  | - |  |  |  | (25 | ) |  |  | (7 | ) |  |  | (301 | )
Recoveries |  |  | 11 |  |  |  | 5 |  |  |  | 2 |  |  |  | (2 | ) |  |  | 61 |  |  |  | 2 |  |  |  | 79 |
Provision |  |  | 152 |  |  |  | 57 |  |  |  | 107 |  |  |  | (18 | ) |  |  | 12 |  |  |  | (10 | ) |  |  | 300 |
Ending Balance |  | $ | 1,601 |  |  | $ | 2,902 |  |  | $ | 194 |  |  | $ | 1,027 |  |  | $ | 850 |  |  | $ | 122 |  |  | $ | 6,696 |
For the Nine Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,914 |  |  | $ | 2,880 |  |  | $ | 51 |  |  | $ | 956 |  |  | $ | 599 |  |  | $ | 129 |  |  | $ | 6,529 |
Charge Offs |  |  | (284 | ) |  |  | (279 | ) |  |  | (10 | ) |  |  | (65 | ) |  |  | (366 | ) |  |  | (24 | ) |  |  | (1,028 | )
Recoveries |  |  | 39 |  |  |  | 47 |  |  |  | 4 |  |  |  | 80 |  |  |  | 69 |  |  |  | 6 |  |  |  | 245 |
Provision |  |  | (68 | ) |  |  | 254 |  |  |  | 149 |  |  |  | 56 |  |  |  | 548 |  |  |  | 11 |  |  |  | 950 |
Ending Balance |  | $ | 1,601 |  |  | $ | 2,902 |  |  | $ | 194 |  |  | $ | 1,027 |  |  | $ | 850 |  |  | $ | 122 |  |  | $ | 6,696 |
Loans Receivable at December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Home Equity |  |  |  |  |  |  |  |  |
($'s in thousands) |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Consumer |  |  | Other |  |  | Total |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 485 |  |  | $ | 55 |  |  | $ | - |  |  | $ | 386 |  |  | $ | 195 |  |  |  |  |  |  | $ | 1,121 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 1,076 |  |  | $ | 2,979 |  |  | $ | 186 |  |  | $ | 702 |  |  | $ | 644 |  |  | $ | 102 |  |  | $ | 5,690 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 1,232 |  |  | $ | 725 |  |  | $ | - |  |  | $ | 2,683 |  |  | $ | 682 |  |  |  |  |  |  | $ | 5,322 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
evaluated for |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
impairment |  | $ | 80,535 |  |  | $ | 200,667 |  |  | $ | 42,276 |  |  | $ | 85,176 |  |  | $ | 49,541 |  |  | $ | 148 |  |  | $ | 458,343 |
Summary of credit risk profile of the Company's loan portfolio based on rating category |
September 30, 2013 |  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Home Equity |  |  |  |  |  |  |
Loan Grade |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Consumer |  |  | Other |  |  | Total |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 1,919 |  |  | $ | 86 |  |  | $ | 101 |  |  | $ | - |  |  | $ | 1 |  |  | $ | - |  |  | $ | 2,107 |
3 |  |  | 21,317 |  |  |  | 44,955 |  |  |  | 6,651 |  |  |  | 87,069 |  |  |  | 43,506 |  |  |  | 17 |  |  |  | 203,515 |
4 |  |  | 51,427 |  |  |  | 149,168 |  |  |  | 32,884 |  |  |  | 5,892 |  |  |  | 3,641 |  |  |  | 116 |  |  |  | 243,128 |
Total Pass |  |  | 74,663 |  |  |  | 194,209 |  |  |  | 39,636 |  |  |  | 92,961 |  |  |  | 47,148 |  |  |  | 133 |  |  |  | 448,750 |
Special Mention |  |  | 3,551 |  |  |  | 13,007 |  |  |  | - |  |  |  | 1,435 |  |  |  | 80 |  |  |  | - |  |  |  | 18,073 |
Substandard |  |  | 1,081 |  |  |  | 1,883 |  |  |  | - |  |  |  | 292 |  |  |  | 114 |  |  |  | - |  |  |  | 3,370 |
Doubtful |  |  | 2,564 |  |  |  | 640 |  |  |  | - |  |  |  | 1,789 |  |  |  | 335 |  |  |  | - |  |  |  | 5,328 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 81,859 |  |  | $ | 209,739 |  |  | $ | 39,636 |  |  | $ | 96,477 |  |  | $ | 47,677 |  |  | $ | 133 |  |  | $ | 475,521 |
December 31, 2012 |  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Home Equity |  |  |  |  |  |  |  |  |
Loan Grade |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Consumer |  |  | Other |  |  | Total |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 1,108 |  |  | $ | 101 |  |  | $ | 109 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 1,318 |
3 |  |  | 23,028 |  |  |  | 55,175 |  |  |  | 7,938 |  |  |  | 77,221 |  |  |  | 45,063 |  |  |  | 17 |  |  |  | 208,442 |
4 |  |  | 54,871 |  |  |  | 129,846 |  |  |  | 34,195 |  |  |  | 6,285 |  |  |  | 4,223 |  |  |  | 131 |  |  |  | 229,551 |
Total Pass |  |  | 79,007 |  |  |  | 185,122 |  |  |  | 42,242 |  |  |  | 83,506 |  |  |  | 49,286 |  |  |  | 148 |  |  |  | 439,311 |
Special Mention |  |  | 88 |  |  |  | 12,370 |  |  |  | - |  |  |  | 1,186 |  |  |  | 190 |  |  |  | - |  |  |  | 13,834 |
Substandard |  |  | 1,429 |  |  |  | 3,024 |  |  |  | 34 |  |  |  | 699 |  |  |  | 144 |  |  |  | - |  |  |  | 5,330 |
Doubtful |  |  | 1,243 |  |  |  | 876 |  |  |  | - |  |  |  | 2,468 |  |  |  | 603 |  |  |  | - |  |  |  | 5,190 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 81,767 |  |  | $ | 201,392 |  |  | $ | 42,276 |  |  | $ | 87,859 |  |  | $ | 50,223 |  |  | $ | 148 |  |  | $ | 463,665 |
Summary of loan portfolio aging analysis |
|  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than |  |  | Total Past |  |  |  |  |  | Total Loans |
September 30, 2013 |  | Past Due |  |  | Past Due |  |  | 90 Days |  |  | Due |  |  | Current |  |  | Receivable |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 26 |  |  | $ | - |  |  | $ | 622 |  |  | $ | 648 |  |  | $ | 81,211 |  |  | $ | 81,859 |
Commercial RE & Construction |  |  | 193 |  |  |  | - |  |  |  | 278 |  |  |  | 471 |  |  |  | 209,268 |  |  |  | 209,739 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 39,636 |  |  |  | 39,636 |
Residential Real Estate |  |  | 106 |  |  |  | 63 |  |  |  | 795 |  |  |  | 964 |  |  |  | 95,513 |  |  |  | 96,477 |
Home Equity & Consumer |  |  | 29 |  |  |  | 22 |  |  |  | 119 |  |  |  | 170 |  |  |  | 47,507 |  |  |  | 47,677 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 133 |  |  |  | 133 |
Total Loans |  | $ | 354 |  |  | $ | 85 |  |  | $ | 1,814 |  |  | $ | 2,253 |  |  | $ | 473,268 |  |  | $ | 475,521 |
|  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than |  |  | Total Past |  |  |  |  |  |  | Total Loans |
December 31, 2012 |  | Past Due |  |  | Past Due |  |  | 90 Days |  |  | Due |  |  | Current |  |  | Receivable |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 26 |  |  | $ | 2 |  |  | $ | 497 |  |  | $ | 525 |  |  | $ | 81,242 |  |  | $ | 81,767 |
Commercial RE & Construction |  |  | 1,623 |  |  |  | 320 |  |  |  | 264 |  |  |  | 2,207 |  |  |  | 199,185 |  |  |  | 201,392 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 42,276 |  |  |  | 42,276 |
Residential Real Estate |  |  | 90 |  |  |  | 139 |  |  |  | 1,467 |  |  |  | 1,696 |  |  |  | 86,163 |  |  |  | 87,859 |
Home Equity & Consumer |  |  | 319 |  |  |  | 76 |  |  |  | 280 |  |  |  | 675 |  |  |  | 49,548 |  |  |  | 50,223 |
Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 148 |  |  |  | 148 |
Total Loans |  | $ | 2,058 |  |  | $ | 537 |  |  | $ | 2,508 |  |  | $ | 5,103 |  |  | $ | 458,562 |  |  | $ | 463,665 |
Summary of Impaired loan activity |
Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
($'s in thousands) |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Average Recorded |  |  | Interest Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 663 |  |  | $ | 2,549 |  |  | $ | - |  |  | $ | 870 |  |  | $ | 4 |
Commercial RE & Construction |  |  | 624 |  |  |  | 624 |  |  |  | - |  |  |  | 805 |  |  |  | 5 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,020 |  |  |  | 1,074 |  |  |  | - |  |  |  | 1,156 |  |  |  | 12 |
Home Equity & Consumer |  |  | 189 |  |  |  | 189 |  |  |  | - |  |  |  | 199 |  |  |  | 3 |
All Impaired Loans < $100,000 |  |  | 1,065 |  |  |  | 1,065 |  |  |  | - |  |  |  | 1,065 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 1,800 |  |  |  | 1,800 |  |  |  | 521 |  |  |  | 1,800 |  |  |  | 12 |
Commercial RE & Construction |  |  | 205 |  |  |  | 258 |  |  |  | 40 |  |  |  | 259 |  |  |  | 3 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,105 |  |  |  | 1,105 |  |  |  | 219 |  |  |  | 978 |  |  |  | 12 |
Home Equity & Consumer |  |  | 415 |  |  |  | 415 |  |  |  | 178 |  |  |  | 438 |  |  |  | 7 |
All Impaired Loans < $100,000 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 2,463 |  |  | $ | 4,349 |  |  | $ | 521 |  |  | $ | 2,670 |  |  | $ | 16 |
Commercial RE & Construction |  | $ | 829 |  |  | $ | 882 |  |  | $ | 40 |  |  | $ | 1,064 |  |  | $ | 8 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 2,125 |  |  | $ | 2,179 |  |  | $ | 219 |  |  | $ | 2,134 |  |  | $ | 24 |
Home Equity & Consumer |  | $ | 604 |  |  | $ | 604 |  |  | $ | 178 |  |  | $ | 637 |  |  | $ | 10 |
All Impaired Loans < $100,000 |  | $ | 1,065 |  |  | $ | 1,065 |  |  | $ | - |  |  | $ | 1,065 |  |  | $ | - |
Nine Months Ended |  |  |  |  |  |
September 30, 2013 |  |  |  |  |  |
($'s in thousands) |  | Average Recorded |  |  | Interest Income |
|  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |
Commercial & Industrial |  | $ | 2,341 |  |  | $ | 13 |
Commercial RE & Construction |  |  | 820 |  |  |  | 19 |
Agricultural & Farmland |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,160 |  |  |  | 35 |
Home Equity & Consumer |  |  | 203 |  |  |  | 8 |
All Impaired Loans < $100,000 |  |  | 1,065 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 1,773 |  |  |  | 44 |
Commercial RE & Construction |  |  | 261 |  |  |  | 8 |
Agricultural & Farmland |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 983 |  |  |  | 36 |
Home Equity & Consumer |  |  | 445 |  |  |  | 22 |
All Impaired Loans < $100,000 |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 4,114 |  |  | $ | 57 |
Commercial RE & Construction |  | $ | 1,081 |  |  | $ | 27 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 2,143 |  |  | $ | 71 |
Home Equity & Consumer |  | $ | 648 |  |  | $ | 30 |
All Impaired Loans < $100,000 |  | $ | 1,065 |  |  | $ | - |
Twelve Months Ended |  |  |  |  |  |  |  |  |
December 31, 2012 |  |  |  |  |  |  |  |  |
($'s in thousands) |  | Recorded |  |  | Unpaid Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 394 |  |  | $ | 2,280 |  |  | $ | - |
Commercial RE & Construction |  |  | 527 |  |  |  | 1,529 |  |  |  | - |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,122 |  |  |  | 1,204 |  |  |  | - |
Home Equity & Consumer |  |  | 228 |  |  |  | 260 |  |  |  | - |
All Impaired Loans < $100,000 |  |  | 1,336 |  |  |  | 1,336 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 838 |  |  |  | 944 |  |  |  | 485 |
Commercial RE & Construction |  |  | 198 |  |  |  | 198 |  |  |  | 55 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,561 |  |  |  | 1,561 |  |  |  | 386 |
Home Equity & Consumer |  |  | 454 |  |  |  | 454 |  |  |  | 195 |
All Impaired Loans < $100,000 |  |  | - |  |  |  | - |  |  |  | - |
Totals: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 1,232 |  |  | $ | 3,224 |  |  | $ | 485 |
Commercial RE & Construction |  | $ | 725 |  |  | $ | 1,727 |  |  | $ | 55 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 2,683 |  |  | $ | 2,765 |  |  | $ | 386 |
Home Equity & Consumer |  | $ | 682 |  |  | $ | 714 |  |  | $ | 195 |
All Impaired Loans < $100,000 |  | $ | 1,336 |  |  | $ | 1,336 |  |  | $ | - |
|  | Nine Months Ended Sep. 30, 2012 |  |  | Three Months Ended Sep. 30, 2012 |
($'s in thousands) |  | Average Recorded |  |  | Interest Income |  |  | Average Recorded |  |  | Interest Income |
|  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 2,568 |  |  | $ | - |  |  | $ | 2,071 |  |  | $ | - |
Commercial RE & Construction |  |  | 2,078 |  |  |  | 18 |  |  |  | 2,013 |  |  |  | 6 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,359 |  |  |  | 57 |  |  |  | 1,351 |  |  |  | 16 |
Home Equity & Consumer |  |  | 393 |  |  |  | 11 |  |  |  | 388 |  |  |  | 4 |
All Impaired Loans < $100,000 |  |  | 1,441 |  |  |  | - |  |  |  | 1,441 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 949 |  |  |  | 6 |  |  |  | 947 |  |  |  | 3 |
Commercial RE & Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Agricultural & Farmland |  |  | 3 |  |  |  | - |  |  |  | 3 |  |  |  | - |
Residential Real Estate |  |  | 1,480 |  |  |  | 38 |  |  |  | 1,475 |  |  |  | 12 |
Home Equity & Consumer |  |  | 365 |  |  |  | 13 |  |  |  | 362 |  |  |  | 5 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 3,517 |  |  | $ | 6 |  |  | $ | 3,018 |  |  | $ | 3 |
Commercial RE & Construction |  | $ | 2,078 |  |  | $ | 18 |  |  | $ | 2,013 |  |  | $ | 6 |
Agricultural & Farmland |  | $ | 3 |  |  | $ | - |  |  | $ | 3 |  |  | $ | - |
Residential Real Estate |  | $ | 2,839 |  |  | $ | 95 |  |  | $ | 2,826 |  |  | $ | 28 |
Home Equity & Consumer |  | $ | 758 |  |  | $ | 24 |  |  | $ | 750 |  |  | $ | 9 |
All Impaired Loans < $100,000 |  | $ | 1,441 |  |  | $ | - |  |  | $ | 1,441 |  |  | $ | - |
Summary of newly restructured loans by type of modification |
|  | September 30, 2013 |
|  | Interest |  |  |  |  |  |  |  |  | Total |
($ in thousands) |  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | 13 |  |  | $ | - |  |  | $ | 13 |
Consumer |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 11 |
Total Modifications |  | $ | - |  |  | $ | 24 |  |  | $ | - |  |  | $ | 24 |
|  | September 30, 2012 |
|  | Interest |  |  |  |  |  |  |  |  | Total |
($ in thousands) |  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | 142 |  |  | $ | 192 |  |  | $ | 334 |
Consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  | $ | - |  |  | $ | 142 |  |  | $ | 192 |  |  | $ | 334 |
Summary of troubled debt restructurings modified in the past 12 months that subsequently defaulted |
|  | Number of |  |  | Recorded |
($ in thousands) |  | Contracts |  |  | Balance |
Residential Real Estate |  |  | 4 |  |  | $ | 194 |
Consumer |  |  | - |  |  |  | - |
|  |  | 4 |  |  | $ | 194 |

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