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Loans and Allowance for Loan Losses (Tables) | 6 Months Ended
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Jun. 30, 2014
Loans and Allowance For Loan Losses [Abstract] |
Summary of categories of loans |
($ in thousands) |  | Total Loans |  |  | Non-Accrual Loans |
|  | Jun. 2014 |  |  | Dec. 2013 |  |  | Jun. 2014 |  |  | Dec. 2013 |
Commercial & Industrial |  | $ | 92,424 |  |  | $ | 85,368 |  |  |  | 1,485 |  |  |  | 2,316 |
Commercial RE & Construction |  |  | 215,824 |  |  |  | 205,301 |  |  |  | 699 |  |  |  | 532 |
Agricultural & Farmland |  |  | 43,475 |  |  |  | 39,210 |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 105,054 |  |  |  | 99,620 |  |  |  | 1,534 |  |  |  | 1,651 |
Consumer & Other |  |  | 49,350 |  |  |  | 47,804 |  |  |  | 288 |  |  |  | 345 |
Total loans, net of unearned income |  | $ | 506,127 |  |  | $ | 477,303 |  |  | $ | 4,006 |  |  | $ | 4,844 |
Allowance for loan losses |  | $ | (6,568 | ) |  | $ | (6,964 | ) |  |  |  |  |  |  |  |
Summary of allowance for loan losses and recorded investment in loans based on portfolio segment and impairment method |
For the Three Months Ended
June 30, 2014 ($'s in thousands) |  | Commercial & Industrial |  |  | Commercial RE & Construction |  | Agricultural & Farmland |  |  | Residential Real Estate |  |  | Consumer & Other |  |  | Total |
ALLOWANCE FOR LOAN AND LEASE LOSSES |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,902 |  |  | $ | 2,751 |  |  | $ | 177 |  |  | $ | 1,161 |  |  | $ | 735 |  |  | $ | 6,726 |
Charge Offs |  |  | (300 | ) |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | (29 | ) |  | $ | (330 | )
Recoveries |  |  | 2 |  |  |  | 8 |  |  |  | 1 |  |  |  | 9 |  |  |  | 2 |  |  |  | 22 |
Provision |  |  | 56 |  |  |  | (101 | ) |  |  | 16 |  |  |  | 96 |  |  |  | 83 |  |  |  | 150 |
Ending Balance |  | $ | 1,660 |  |  | $ | 2,657 |  |  | $ | 194 |  |  | $ | 1,266 |  |  | $ | 791 |  |  | $ | 6,568 |
For the Six Months Ended
June 30, 2014 ($'s in thousands) |  | Commercial & Industrial |  |  | Commercial RE & Construction |  | Agricultural & Farmland |  |  | Residential Real Estate |  |  | Consumer & Other |  |  | Total |
ALLOWANCE FOR LOAN AND LEASE LOSSES |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 2,175 |  |  | $ | 2,708 |  |  | $ | 159 |  |  | $ | 1,067 |  |  | $ | 855 |  |  | $ | 6,964 |
Charge Offs |  |  | (607 | ) |  |  | (1 | ) |  |  | - |  |  |  | (15 | ) |  |  | (30 | ) |  | $ | (653 | )
Recoveries |  |  | 12 |  |  |  | 60 |  |  |  | 1 |  |  |  | 14 |  |  |  | 20 |  |  |  | 107 |
Provision |  |  | 80 |  |  |  | (110 | ) |  |  | 34 |  |  |  | 200 |  |  |  | (54 | ) |  |  | 150 |
Ending Balance |  | $ | 1,660 |  |  | $ | 2,657 |  |  | $ | 194 |  |  | $ | 1,266 |  |  | $ | 791 |  |  | $ | 6,568 |
Loans Receivable at June 30, 2014
Allowance:
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individuallye valuated for impairment |  | $ | 337 |  |  | $ | 17 |  |  | $ | - |  |  | $ | 168 |  |  | $ | 53 |  |  | $ | 575 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectivelye valuated for impairment |  | $ | 1,323 |  |  | $ | 2,640 |  |  | $ | 194 |  |  | $ | 1,098 |  |  | $ | 738 |  |  | $ | 5,993 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 1,308 |  |  | $ | 606 |  |  | $ | - |  |  | $ | 1,816 |  |  | $ | 570 |  |  | $ | 4,300 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectivelye valuated for impairment |  | $ | 91,116 |  |  | $ | 215,218 |  |  | $ | 43,475 |  |  | $ | 103,238 |  |  | $ | 48,780 |  |  | $ | 501,827 |
December 31, 2013 ($'s in thousands) |  | Commercial & Industrial |  |  | Commercial RE & Construction |  |  | Agricultural & Farmland |  |  | Residential Real Estate |  |  | Consumer & Other |  |  | Total |
Loans Receivable at December 31, 2013 |  |  |  |  |  |  |  |  |  |
Allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 1,079 |  |  | $ | 56 |  |  | $ | - |  |  | $ | 192 |  |  | $ | 168 |  |  | $ | 1,495 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 1,096 |  |  | $ | 2,652 |  |  | $ | 159 |  |  | $ | 875 |  |  | $ | 687 |  |  | $ | 5,469 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
individually evaluated for impairment |  | $ | 2,116 |  |  | $ | 649 |  |  | $ | - |  |  | $ | 1,985 |  |  | $ | 590 |  |  | $ | 5,340 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
collectively evaluated for impairment |  | $ | 83,252 |  |  | $ | 204,652 |  |  | $ | 39,210 |  |  | $ | 97,635 |  |  | $ | 47,214 |  |  | $ | 471,963 |
|  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Commercial |  |  | RE & |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
($'s in thousands) |  | & Industrial |  |  | Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Other |  |  | Total |
ALLOWANCE FOR LOAN AND LEASE LOSSES |  |  |  |  |  |  |  |  |  |
For the Three Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,480 |  |  | $ | 3,266 |  |  | $ | 179 |  |  | $ | 1,110 |  |  | $ | 957 |  |  | $ | 6,992 |
Charge Offs |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | (98 | ) |  |  | (114 | ) |  |  | (213 | )
Recoveries |  |  | 11 |  |  |  | 2 |  |  |  | 1 |  |  |  | 19 |  |  |  | 1 |  |  |  | 34 |
Provision |  |  | 57 |  |  |  | (209 | ) |  |  | - |  |  |  | 152 |  |  |  | 200 |  |  |  | 200 |
Ending Balance |  | $ | 1,547 |  |  | $ | 3,059 |  |  | $ | 180 |  |  | $ | 1,183 |  |  | $ | 1,044 |  |  | $ | 7,013 |
For the Six Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,561 |  |  | $ | 3,034 |  |  | $ | 186 |  |  | $ | 1,088 |  |  | $ | 942 |  |  | $ | 6,811 |
Charge Offs |  |  | (1 | ) |  |  | (5 | ) |  |  | - |  |  |  | (98 | ) |  |  | (245 | ) |  |  | (349 | )
Recoveries |  |  | 14 |  |  |  | 15 |  |  |  | 2 |  |  |  | 19 |  |  |  | 2 |  |  |  | 52 |
Provision |  |  | (27 | ) |  |  | 15 |  |  |  | (8 | ) |  |  | 174 |  |  |  | 345 |  |  |  | 499 |
Ending Balance |  | $ | 1,547 |  |  | $ | 3,059 |  |  | $ | 180 |  |  | $ | 1,183 |  |  | $ | 1,044 |  |  | $ | 7,013 |
Summary of credit risk profile of the Company's loan portfolio based on rating category |
June 30, 2014 |  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
Loan Grade |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Other |  |  | Total |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 1,457 |  |  | $ | 73 |  |  | $ | 72 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,602 |
3 |  |  | 21,761 |  |  |  | 51,738 |  |  |  | 9,184 |  |  |  | 96,419 |  |  |  | 44,127 |  |  |  | 223,229 |
4 |  |  | 64,703 |  |  |  | 151,136 |  |  |  | 34,219 |  |  |  | 5,807 |  |  |  | 4,862 |  |  |  | 260,727 |
Total Pass |  |  | 87,921 |  |  |  | 202,947 |  |  |  | 43,475 |  |  |  | 102,226 |  |  |  | 48,989 |  |  |  | 485,558 |
Special Mention |  |  | 2,505 |  |  |  | 7,344 |  |  |  | - |  |  |  | 1,036 |  |  |  | 7 |  |  |  | 10,892 |
Substandard |  |  | 775 |  |  |  | 4,834 |  |  |  | - |  |  |  | 258 |  |  |  | 66 |  |  |  | 5,933 |
Doubtful |  |  | 1,223 |  |  |  | 699 |  |  |  | - |  |  |  | 1,534 |  |  |  | 288 |  |  |  | 3,744 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 92,424 |  |  | $ | 215,824 |  |  | $ | 43,475 |  |  | $ | 105,054 |  |  | $ | 49,350 |  |  | $ | 506,127 |
December 31, 2013 |  | Commercial |  |  | Commercial RE |  |  | Agricultural |  |  | Residential |  |  | Consumer |  |  |  |
Loan Grade |  | & Industrial |  |  | & Construction |  |  | & Farmland |  |  | Real Estate |  |  | & Other |  |  | Total |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-2 |  | $ | 1,345 |  |  | $ | 81 |  |  | $ | 76 |  |  | $ | - |  |  | $ | 87 |  |  | $ | 1,589 |
3 |  |  | 22,328 |  |  |  | 44,095 |  |  |  | 6,543 |  |  |  | 90,606 |  |  |  | 43,250 |  |  |  | 206,822 |
4 |  |  | 56,188 |  |  |  | 146,861 |  |  |  | 32,591 |  |  |  | 5,700 |  |  |  | 3,782 |  |  |  | 245,122 |
Total Pass |  |  | 79,861 |  |  |  | 191,037 |  |  |  | 39,210 |  |  |  | 96,306 |  |  |  | 47,119 |  |  |  | 453,533 |
Special Mention |  |  | 3,159 |  |  |  | 8,917 |  |  |  | - |  |  |  | 1,373 |  |  |  | 86 |  |  |  | 13,535 |
Substandard |  |  | 32 |  |  |  | 4,815 |  |  |  | - |  |  |  | 290 |  |  |  | 84 |  |  |  | 5,221 |
Doubtful |  |  | 2,316 |  |  |  | 532 |  |  |  | - |  |  |  | 1,651 |  |  |  | 515 |  |  |  | 5,014 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Loans |  | $ | 85,368 |  |  | $ | 205,301 |  |  | $ | 39,210 |  |  | $ | 99,620 |  |  | $ | 47,804 |  |  | $ | 477,303 |
Summary of loan portfolio aging analysis |
|  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than |  |  | Total Past |  |  |  |  |  | Total Loans |
June 30, 2014 |  | Past Due |  |  | Past Due |  |  | 90 Days |  |  | Due |  |  | Current |  |  | Receivable |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 127 |  |  | $ | - |  |  | $ | 1,259 |  |  | $ | 1,386 |  |  | $ | 91,038 |  |  | $ | 92,424 |
Commercial RE & Construction |  |  | - |  |  |  | - |  |  |  | 699 |  |  |  | 699 |  |  |  | 215,125 |  |  |  | 215,824 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 43,475 |  |  |  | 43,475 |
Residential Real Estate |  |  | 141 |  |  |  | 52 |  |  |  | 519 |  |  |  | 712 |  |  |  | 104,342 |  |  |  | 105,054 |
Consumer & Other |  |  | 65 |  |  |  | - |  |  |  | 117 |  |  |  | 182 |  |  |  | 49,168 |  |  |  | 49,350 |
Total Loans |  | $ | 333 |  |  | $ | 52 |  |  | $ | 2,594 |  |  | $ | 2,979 |  |  | $ | 503,148 |  |  | $ | 506,127 |
|  | 30-59 Days |  |  | 60-89 Days |  |  | Greater Than |  |  | Total Past |  |  |  |  |  | Total Loans |
December 31, 2013 |  | Past Due |  |  | Past Due |  |  | 90 Days |  |  | Due |  |  | Current |  |  | Receivable |
($ in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | - |  |  | $ | - |  |  | $ | 1,890 |  |  | $ | 1,890 |  |  | $ | 83,478 |  |  | $ | 85,368 |
Commercial RE & Construction |  |  | 424 |  |  |  | 364 |  |  |  | 168 |  |  |  | 956 |  |  |  | 204,345 |  |  |  | 205,301 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 39,210 |  |  |  | 39,210 |
Residential Real Estate |  |  | - |  |  |  | 14 |  |  |  | 453 |  |  |  | 467 |  |  |  | 99,153 |  |  |  | 99,620 |
Consumer & Other |  |  | 22 |  |  |  | 34 |  |  |  | 98 |  |  |  | 154 |  |  |  | 47,650 |  |  |  | 47,804 |
Total Loans |  | $ | 446 |  |  | $ | 412 |  |  | $ | 2,609 |  |  | $ | 3,467 |  |  | $ | 473,836 |  |  | $ | 477,303 |
Summary of Impaired loan activity |
Three Months Ended |  |  |  |  |  |  |  |  |  |  | Average |  |  |  |
June 30, 2014 |  | Recorded |  |  | Unpaid Principal |  |  | Related |  |  | Recorded |  |  | Interest Income |
($'s in thousands) |  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 316 |  |  | $ | 316 |  |  | $ | - |  |  | $ | 316 |  |  | $ | - |
Commercial RE & Construction |  |  | 422 |  |  |  | 422 |  |  |  | - |  |  |  | 596 |  |  |  | - |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 844 |  |  |  | 898 |  |  |  | - |  |  |  | 1,058 |  |  |  | 13 |
Consumer & Other |  |  | 103 |  |  |  | 103 |  |  |  | - |  |  |  | 110 |  |  |  | 2 |
All Impaired Loans < $100,000 |  |  | 1,161 |  |  |  | 1,161 |  |  |  | - |  |  |  | 1,161 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 992 |  |  |  | 1,592 |  |  |  | 337 |  |  |  | 1,608 |  |  |  | - |
Commercial RE & Construction |  |  | 184 |  |  |  | 184 |  |  |  | 17 |  |  |  | 185 |  |  |  | 3 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 972 |  |  |  | 972 |  |  |  | 168 |  |  |  | 1,026 |  |  |  | 10 |
Consumer & Other |  |  | 467 |  |  |  | 467 |  |  |  | 53 |  |  |  | 491 |  |  |  | 6 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 1,308 |  |  | $ | 1,908 |  |  | $ | 337 |  |  | $ | 1,924 |  |  | $ | - |
Commercial RE & Construction |  | $ | 606 |  |  | $ | 606 |  |  | $ | 17 |  |  | $ | 781 |  |  | $ | 3 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 1,816 |  |  | $ | 1,870 |  |  | $ | 168 |  |  | $ | 2,084 |  |  | $ | 23 |
Consumer & Other |  | $ | 570 |  |  | $ | 570 |  |  | $ | 53 |  |  | $ | 601 |  |  | $ | 8 |
All Impaired Loans < $100,000 |  | $ | 1,161 |  |  | $ | 1,161 |  |  | $ | - |  |  | $ | 1,161 |  |  | $ | - |
Six Months Ended |  | Average |  |  | Interest |
June 30, 2014 |  | Recorded |  |  | Income |
($'s in thousands) |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |
Commercial & Industrial |  | $ | 316 |  |  | $ | - |
Commercial RE & Construction |  |  | 596 |  |  |  | - |
Agricultural & Farmland |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,061 |  |  |  | 28 |
Consumer & Other |  |  | 112 |  |  |  | 5 |
All Impaired Loans < $100,000 |  |  | 1,161 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 1,645 |  |  |  | - |
Commercial RE & Construction |  |  | 186 |  |  |  | 5 |
Agricultural & Farmland |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,029 |  |  |  | 20 |
Consumer & Other |  |  | 494 |  |  |  | 13 |
Totals: |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 1,961 |  |  | $ | - |
Commercial RE & Construction |  | $ | 782 |  |  | $ | 5 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 2,090 |  |  | $ | 48 |
Consumer & Other |  | $ | 606 |  |  | $ | 18 |
All Impaired Loans < $100,000 |  | $ | 1,161 |  |  | $ | - |
Twelve Months Ended |  |  |  |  |  |  |  |  |
December 31, 2013 |  | Recorded |  |  | Unpaid Principal |  |  | Related |
($'s in thousands) |  | Investment |  |  | Balance |  |  | Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 316 |  |  | $ | 316 |  |  | $ | - |
Commercial RE & Construction |  |  | 389 |  |  |  | 442 |  |  |  | - |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,131 |  |  |  | 1,131 |  |  |  | - |
Consumer & Other |  |  | 252 |  |  |  | 252 |  |  |  | - |
All Impaired Loans < $100,000 |  |  | 1,242 |  |  |  | 1,242 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 1,800 |  |  |  | 1,800 |  |  |  | 1,079 |
Commercial RE & Construction |  |  | 260 |  |  |  | 260 |  |  |  | 56 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 854 |  |  |  | 854 |  |  |  | 192 |
Consumer & Other |  |  | 338 |  |  |  | 338 |  |  |  | 168 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 2,116 |  |  | $ | 2,116 |  |  | $ | 1,079 |
Commercial RE & Construction |  | $ | 649 |  |  | $ | 702 |  |  | $ | 56 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 1,985 |  |  | $ | 1,985 |  |  | $ | 192 |
Consumer & Other |  | $ | 590 |  |  | $ | 590 |  |  | $ | 168 |
All Impaired Loans < $100,000 |  | $ | 1,242 |  |  | $ | 1,242 |  |  | $ | - |
|  | Six Months Ended June 30, 2013 |  |  | Three Months Ended June 30, 2013 |
|  | Average Recorded |  |  | Interest Income |  |  | Average Recorded |  |  | Interest Income |
($'s in thousands) |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 347 |  |  | $ | - |  |  | $ | 347 |  |  | $ | - |
Commercial RE & Construction |  |  | 202 |  |  |  | - |  |  |  | 202 |  |  |  | - |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,162 |  |  |  | 23 |  |  |  | 1,160 |  |  |  | 11 |
Home Equity Consumer & Other |  |  | 180 |  |  |  | 5 |  |  |  | 178 |  |  |  | 2 |
All Impaired Loans < $100,000 |  |  | 936 |  |  |  | - |  |  |  | 936 |  |  |  | - |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 699 |  |  |  | - |  |  |  | 648 |  |  |  | - |
Commercial RE & Construction |  |  | 262 |  |  |  | 6 |  |  |  | 261 |  |  |  | 3 |
Agricultural & Farmland |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Residential Real Estate |  |  | 1,431 |  |  |  | 30 |  |  |  | 1,429 |  |  |  | 14 |
Home Equity Consumer & Other |  |  | 574 |  |  |  | 16 |  |  |  | 570 |  |  |  | 8 |
Totals: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 1,046 |  |  | $ | - |  |  | $ | 995 |  |  | $ | - |
Commercial RE & Construction |  | $ | 464 |  |  | $ | 6 |  |  | $ | 463 |  |  | $ | 3 |
Agricultural & Farmland |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential Real Estate |  | $ | 2,593 |  |  | $ | 53 |  |  | $ | 2,589 |  |  | $ | 25 |
Consumer & Other |  | $ | 754 |  |  | $ | 21 |  |  | $ | 748 |  |  | $ | 10 |
All Impaired Loans < $100,000 |  | $ | 936 |  |  | $ | - |  |  | $ | 936 |  |  | $ | - |
Summary of newly restructured loans by type of modification |
|  | Three Months Ended June 30, 2014 |
($ in thousands) |  | Number of Loans |  |  | Pre-Modification Recorded Balance |  |  | Post Modification Recorded Balance |
Residential Real Estate |  |  | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  |  | - |  |  | $ | - |  |  | $ | - |
($ in thousands) |  | Interest |  |  |  |  |  |  |  |  | Total |
|  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.00 million in the three month period ended June 30, 2014.
|  | Six Months Ended June 30, 2014 |
($ in thousands) |  | Number of Loans |  | Pre-Modification Recorded Balance |  | Post Modification Recorded Balance |
Residential Real Estate |  |  | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  |  | - |  |  | $ | - |  |  | $ | - |
($ in thousands) |  | Interest |  |  |  |  |  |  |  |  | Total |
|  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.00 million in the six month period ended June 30, 2014.
|  | Three Months Ended June 30, 2013 |
($ in thousands) |  | Number of |  |  | Pre-Mod |  |  | Post-Mod |
|  | Loans |  |  | Balance |  |  | Balance |
Residential Real Estate |  |  | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  |  | - |  |  | $ | - |  |  | $ | - |
($ in thousands) |  | Interest |  |  |  |  |  |  |  |  | Total |
|  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Consumer & Other |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total Modifications |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.00 million in the three month period ended June 30, 2013.
|  | Six Months Ended June 30, 2013 |
($ in thousands) |  | Number of |  |  | Pre-Mod |  |  | Post-Mod |
|  | Loans |  |  | Balance |  |  | Balance |
Residential Real Estate |  |  | 1 |  |  | $ | 14 |  |  | $ | 14 |
Consumer & Other |  |  | 1 |  |  |  | 12 |  |  |  | 12 |
Total Modifications |  |  | 2 |  |  | $ | 26 |  |  | $ | 26 |
($ in thousands) |  | Interest |  |  |  |  |  |  |  |  | Total |
|  | Only |  |  | Term |  |  | Combination |  |  | Modification |
Residential Real Estate |  | $ | - |  |  | $ | 14 |  |  | $ | - |  |  | $ | 14 |
Consumer & Other |  |  | - |  |  |  | 12 |  |  |  | - |  |  |  | 12 |
Total Modifications |  | $ | - |  |  | $ | 26 |  |  | $ | - |  |  | $ | 26 |
The loans described above increased the allowance for loan and lease losses ("ALLL") by $0.01 million in the six month period ended June 30, 2013.
Summary of troubled debt restructurings modified in the past 12 months that subsequently defaulted |
Troubled Debt Restructurings Modified in the Past 12 Months that have Subsequently Defaulted as of June 30, 2014 |
|  | Number of |  |  | Recorded |
($ in thousands) |  | Contracts |  |  | Balance |
Residential Real Estate |  |  | 4 |  |  | $ | 67 |
Consumer & Other |  |  | - |  |  |  | - |
|  |  | 4 |  |  | $ | 67 |
Troubled Debt Restructurings Modified in the Past 12 Months that have Subsequently Defaulted as of June 30, 2013 |
|  | Number of |  |  | Recorded |
($ in thousands) |  | Contracts |  |  | Balance |
Residential Real Estate |  |  | 4 |  |  | $ | 194 |
Consumer & Other |  |  | - |  |  |  | - |
|  |  | 4 |  |  | $ | 194 |

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