XML 40 R29.htm IDEA: XBRL DOCUMENT v3.20.2
Loans (Tables)
 6 Months Ended
Jun. 30, 2020
Receivables [Abstract]  
Schedule of Loans Classifications
Loans at June 30, 2020 were as follows: 
 
 
June 30,
2020
 
December 31,
2019
Commercial:
 
 
 
 
Commercial and Industrial Loans
 
$
795,688

 
$
532,501

Commercial Real Estate Loans
 
1,473,234

 
1,495,862

Agricultural Loans
 
373,483

 
384,526

Leases
 
56,728

 
57,257

Retail:
 
 
 
 
Home Equity Loans
 
216,366

 
225,755

Consumer Loans
 
64,972

 
69,264

Credit Cards
 
10,217

 
11,953

Residential Mortgage Loans
 
280,246

 
304,855

 
 
 
 
 
Subtotal
 
3,270,934

 
3,081,973

Less: Unearned Income
 
(4,587
)
 
(4,882
)
Allowance for credit losses
 
(42,431
)
 
(16,278
)
Loans, net
 
$
3,223,916

 
$
3,060,813
Schedule of Allowance for Credit Losses for Loans
The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended June 30, 2020:
June 30, 2020
 
Commercial and Industrial
Loans
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Leases
 
Consumer Loans
 
Home Equity Loans
 
Credit Cards
 
Residential Mortgage Loans
 
Unallocated
 
Total
Allowance for Credit Losses:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
8,814

 
$
17,310

 
$
6,485

 
$
172

 
$
455

 
$
977

 
$
124

 
$
2,304

 
$
—

 
$
36,641

Provision for credit loss expense
 
(31
)
 
5,049

 
545

 
30

 
109

 
85

 
26

 
87

 
—

 
5,900

Loans charged-off
 
—

 
—

 
—

 
—

 
(144
)
 
—

 
(25
)
 
(31
)
 
—

 
(200
)
Recoveries collected
 
4

 
10

 
—

 
—

 
76

 
—

 
—

 
—

 
—

 
90

Total ending allowance balance
 
$
8,787

 
$
22,369

 
$
7,030

 
$
202

 
$
496

 
$
1,062

 
$
125

 
$
2,360

 
$
—

 
$
42,431



The following table presents the activity in the allowance for credit losses by portfolio segment for the six months ended June 30, 2020:
June 30, 2020
 
Commercial and Industrial
Loans
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Leases
 
Consumer Loans
 
Home Equity Loans
 
Credit Cards
 
Residential Mortgage Loans
 
Unallocated
 
Total
Allowance for Credit Losses:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance prior to adoption of ASC 326
 
$
4,799

 
$
4,692

 
$
5,315

 
$
—

 
$
434

 
$
200

 
$
—

 
$
333

 
$
505

 
$
16,278

Impact of adopting ASC 326
 
2,245

 
3,063

 
1,438

 
105

 
(59
)
 
762

 
124

 
1,594

 
(505
)
 
8,767

Impact of adopting ASC 326 - PCD Loans
 
2,191

 
4,385

 
128

 
—

 
—

 
35

 
—

 
147

 
—

 
6,886

Provision for credit loss expense
 
(166
)
 
10,215

 
149

 
97

 
314

 
65

 
60

 
316

 
—

 
11,050

Initial allowance on loans purchased with credit deterioration
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Loans charged-off
 
(296
)
 
—

 
—

 
—

 
(381
)
 
—

 
(60
)
 
(31
)
 
—

 
(768
)
Recoveries collected
 
14

 
14

 
—

 
—

 
188

 
—

 
1

 
1

 
—

 
218

Total ending allowance balance
 
$
8,787

 
$
22,369

 
$
7,030

 
$
202

 
$
496

 
$
1,062

 
$
125

 
$
2,360

 
$
—

 
$
42,431


The following table presents the activity in the allowance for loan losses by portfolio class for the three months ended June 30, 2019:
June 30, 2019
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,317

 
$
5,741

 
$
5,453

 
$
214

 
$
483

 
$
429

 
$
606

 
$
16,243

Provision for Loan Losses
 
(303
)
 
104

 
272

 
54

 
124

 
(47
)
 
46

 
250

Recoveries
 
34

 
14

 
—

 
—

 
93

 
3

 
—

 
144

Loans Charged-off
 
(56
)
 
(18
)
 
—

 
(10
)
 
(278
)
 
(36
)
 
—

 
(398
)
Ending Balance
 
$
2,992

 
$
5,841

 
$
5,725

 
$
258

 
$
422

 
$
349

 
$
652

 
$
16,239



The following table presents the activity in the allowance for loan losses by portfolio class for the six months ended June 30, 2019:
June 30, 2019
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
2,953

 
$
5,291

 
$
5,776

 
$
229

 
$
420

 
$
472

 
$
682

 
$
15,823

Provision for Loan Losses
 
44

 
669

 
(51
)
 
39

 
333

 
(79
)
 
(30
)
 
925

Recoveries
 
51

 
19

 
—

 
—

 
214

 
6

 
—

 
290

Loans Charged-off
 
(56
)
 
(138
)
 
—

 
(10
)
 
(545
)
 
(50
)
 
—

 
(799
)
Ending Balance
 
$
2,992

 
$
5,841

 
$
5,725

 
$
258

 
$
422

 
$
349

 
$
652

 
$
16,239
Schedule of Non-accrual and Past Due Loans
The following table presents the amortized cost basis of loans on non-accrual status and loans past due over 89 days still accruing as of June 30, 2020:
June 30, 2020
 
Non-Accrual With No Allowance for Credit Loss
 
Non-Accrual
 
Loans Past Due Over 89 Days Still Accruing
 
 
 
 
 
 
 
Commercial and Industrial Loans
 
$
61

 
$
7,194

 
$
354

Commercial Real Estate Loans
 
259

 
4,540

 
—

Agricultural Loans
 
2,082

 
2,715

 
2,594

Leases
 
—

 
—

 
—

Home Equity Loans
 
209

 
258

 
—

Consumer Loans
 
62

 
114

 
—

Credit Cards
 
191

 
191

 
—

Residential Mortgage Loans
 
988

 
1,171

 
—

Total
 
$
3,852

 
$
16,183

 
$
2,948


The following table presents the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of December 31, 2019:
 
 
 
 
Loans Past Due
90 Days or More
 
 
Non-Accrual
 
& Still Accruing
 
 
2019
 
2019
Commercial and Industrial Loans and Leases
 
$
4,940

 
$
190

Commercial Real Estate Loans
 
3,433

 
—

Agricultural Loans
 
2,739

 
—

Home Equity Loans
 
79

 
—

Consumer Loans
 
115

 
—

Residential Mortgage Loans
 
2,496

 
—

Total
 
$
13,802

 
$
190

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
5,393

 
$
—

Loans Acquired in Current Year
(Included in the Total Above)
 
$
2,058

 
$
—
Schedule or Collateral-dependent Loans by Class
The following table presents the amortized cost basis of collateral-dependent loans by class of loans as of June 30, 2020:
June 30, 2020
 
Real Estate
 
Equipment
 
Accounts Receivable
 
Other
 
Total
 
 
 
 
 
 
 
 
 
 
 
Commercial and Industrial Loans
 
$
5,311

 
$
940

 
$
744

 
$
965

 
$
7,960

Commercial Real Estate Loans
 
8,937

 
—

 
—

 
1,667

 
10,604

Agricultural Loans
 
3,125

 
—

 
—

 
3

 
3,128

Leases
 
—

 
—

 
—

 
—

 
—

Home Equity Loans
 
464

 
—

 
—

 
—

 
464

Consumer Loans
 
41

 
4

 
—

 
10

 
55

Credit Cards
 
—

 
—

 
—

 
—

 
—

Residential Mortgage Loans
 
943

 
—

 
—

 
—

 
943

Total
 
$
18,821

 
$
944

 
$
744

 
$
2,645

 
$
23,154
Schedule of Aging of Past Due Loans
The following table presents the aging of the recorded investment in past due loans by class of loans as of December 31, 2019:
December 31, 2019
 
Total
 
30-59 Days
Past Due
 
60-89 Days
Past Due
 
90 Days
or More
Past Due
 
Total
Past Due
 
Loans Not
Past Due
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and Industrial Loans and Leases
 
$
591,403

 
$
4,689

 
$
83

 
$
799

 
$
5,571

 
$
585,832

Commercial Real Estate Loans
 
1,499,864

 
209

 
431

 
2,106

 
2,746

 
1,497,118

Agricultural Loans
 
390,871

 
499

 
—

 
329

 
828

 
390,043

Home Equity Loans
 
226,775

 
1,121

 
253

 
80

 
1,454

 
225,321

Consumer Loans
 
81,429

 
347

 
156

 
89

 
592

 
80,837

Residential Mortgage Loans
 
305,560

 
5,014

 
1,461

 
2,308

 
8,783

 
296,777

Total (1)
 
$
3,095,902

 
$
11,879

 
$
2,384

 
$
5,711

 
$
19,974

 
$
3,075,928

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
12,798

 
$
18

 
$
—

 
$
1,589

 
$
1,607

 
$
11,191

Loans Acquired in Current Year
(Included in the Total Above)
 
$
321,464

 
$
639

 
$
1

 
$
797

 
$
1,437

 
$
320,027

 
(1) Total recorded investment in loans includes $13,929 in accrued interest.
The following table presents the aging of the amortized cost basis in past due loans by class of loans as of June 30, 2020:
June 30, 2020
 
30-59 Days Past Due
 
60-89 Days Past Due
 
Greater Than 89 Days Past Due
 
Total
Past Due
 
Loans Not Past Due
 
Total
Commercial and Industrial Loans
 
$
238

 
$
171

 
$
5,126

 
$
5,535

 
$
790,153

 
$
795,688

Commercial Real Estate Loans
 
169

 
37

 
1,126

 
1,332

 
1,471,902

 
1,473,234

Agricultural Loans
 
927

 
89

 
2,594

 
3,610

 
369,873

 
373,483

Leases
 
—

 
—

 
—

 
—

 
56,728

 
56,728

Home Equity Loans
 
539

 
87

 
258

 
884

 
215,482

 
216,366

Consumer Loans
 
608

 
11

 
91

 
710

 
64,262

 
64,972

Credit Cards
 
70

 
34

 
191

 
295

 
9,922

 
10,217

Residential Mortgage Loans
 
3,279

 
1,476

 
985

 
5,740

 
274,506

 
280,246

Total
 
$
5,830

 
$
1,905

 
$
10,371

 
$
18,106

 
$
3,252,828

 
$
3,270,934
Schedule of Payment Modifications
As of June 30, 2020, the following payment modifications have been made:
Type of Loans
 
Number of Loans
 
Loan Balance
 
% of Loan Type (excludes PPP Loans)
(dollars in thousands)
 
 
 
 
 
 
Commercial & Industrial Loans
 
257

 
$
54,300

 
10.8
%
Commercial Real Estate Loans
 
392

 
224,664

 
15.3
%
Agricultural Loans
 
8

 
1,175

 
0.3
%
Consumer Loans
 
80

 
1,115

 
0.4
%
Residential Mortgage Loans
 
110

 
23,103

 
8.2
%
Total
 
847

 
$
304,357

 
10.4
%
Schedule of Risk Category of Loans
The risk category of loans by class of loans at December 31, 2019 is as follows: 
December 31, 2019
 
Pass
 
Special
Mention
 
Substandard
 
Doubtful
 
Total
 
 
 
 
 
 
 
 
 
 
 
Commercial and Industrial Loans and Leases
 
$
556,706

 
$
19,671

 
$
15,026

 
$
—

 
$
591,403

Commercial Real Estate Loans
 
1,453,310

 
30,504

 
16,050

 
—

 
1,499,864

Agricultural Loans
 
325,991

 
49,053

 
15,827

 
—

 
390,871

Total
 
$
2,336,007

 
$
99,228

 
$
46,903

 
$
—

 
$
2,482,138

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
68

 
$
613

 
$
11,060

 
$
—

 
$
11,741

Loans Acquired in Current Year
(Included in the Total Above)
 
$
254,629

 
$
16,535

 
$
12,769

 
$
—

 
$
283,933




Based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
 
 
Term Loans Amortized Cost Basis by Origination Year
 
 
 
 
As of June 30, 2020
 
2020
 
2019
 
2018
 
2017
 
2016
 
Prior
 
Revolving Loans Amortized Cost Basis
 
Total
Commercial and Industrial:
 


 


 


 


 
 
 
 
 
 
 


Risk Rating
 


 


 


 


 
 
 
 
 
 
 


   Pass
 
$
369,836

 
$
103,058

 
$
55,284

 
$
39,975

 
$
26,295

 
$
60,942

 
$
110,480

 
$
765,870

   Special Mention
 
53

 
363

 
1,354

 
2,211

 
185

 
1,859

 
2,470

 
8,495

   Substandard
 
1,980

 
—

 
1,393

 
1,427

 
1,164

 
7,396

 
7,963

 
21,323

   Doubtful
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total Commercial & Industrial Loans
 
$
371,869

 
$
103,421

 
$
58,031

 
$
43,613

 
$
27,644

 
$
70,197

 
$
120,913

 
$
795,688

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risk Rating
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   Pass
 
$
141,956

 
$
243,084

 
$
219,374

 
$
227,575

 
$
202,118

 
$
357,949

 
$
35,066

 
$
1,427,122

   Special Mention
 
207

 
2,936

 
4,209

 
4,134

 
2,042

 
17,108

 
1,034

 
31,670

   Substandard
 
—

 
403

 
2,212

 
1,915

 
1,348

 
8,564

 
—

 
14,442

   Doubtful
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

Total Commercial Real Estate Loans
 
$
142,163

 
$
246,423

 
$
225,795

 
$
233,624

 
$
205,508

 
$
383,621

 
$
36,100

 
$
1,473,234

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Agricultural:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risk Rating
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   Pass
 
$
26,853

 
$
30,206

 
$
36,271

 
$
36,205

 
$
24,406

 
$
72,472

 
$
76,836

 
$
303,249

   Special Mention
 
5,318

 
6,853

 
2,262

 
8,137

 
2,351

 
16,228

 
15,694

 
56,843

   Substandard
 
598

 
162

 
393

 
1,309

 
4,504

 
6,245

 
180

 
13,391

   Doubtful
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

      Total Agricultural Loans
 
$
32,769

 
$
37,221

 
$
38,926

 
$
45,651

 
$
31,261

 
$
94,945

 
$
92,710

 
$
373,483

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Leases:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risk Rating
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   Pass
 
$
9,796

 
$
21,094

 
$
11,110

 
$
6,944

 
$
2,892

 
$
4,892

 
$
—

 
$
56,728

   Special Mention
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

   Substandard
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

   Doubtful
 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

      Total Leases
 
$
9,796

 
$
21,094

 
$
11,110

 
$
6,944

 
$
2,892

 
$
4,892

 
$
—

 
$
56,728
Schedule of Residential, Home Equity and Consumer Loans Based on Payment Activity
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of December 31, 2019: 
December 31, 2019
 
Home Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage Loans
 
 
 
 
 
 
 
Performing
 
$
226,695

 
$
81,314

 
$
303,065

Nonperforming
 
80

 
115

 
2,495

Total
 
$
226,775

 
$
81,429

 
$
305,560


The following table presents the amortized cost in residential, home equity and consumer loans based on payment activity.
 
 
Term Loans Amortized Cost Basis by Origination Year
 
 
 
 
As of June 30, 2020
 
2020
 
2019
 
2018
 
2017
 
2016
 
Prior
 
Revolving Loans Amortized Cost Basis
 
Total
Consumer:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payment performance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   Performing
 
$
15,307

 
$
28,274

 
$
11,631

 
$
3,624

 
$
1,690

 
$
2,718

 
$
1,614

 
$
64,858

   Nonperforming
 
—

 
10

 
—

 
2

 
3

 
68

 
31

 
114

      Total Consumer Loans
 
$
15,307

 
$
28,284

 
$
11,631

 
$
3,626

 
$
1,693

 
$
2,786

 
$
1,645

 
$
64,972

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Home Equity:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payment performance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   Performing
 
$
—

 
$
—

 
$
34

 
$
46

 
$
70

 
$
394

 
$
215,564

 
$
216,108

   Nonperforming
 
—

 
—

 
—

 
—

 
—

 
—

 
258

 
258

      Total Home Equity Loans
 
$
—

 
$
—

 
$
34

 
$
46

 
$
70

 
$
394

 
$
215,822

 
$
216,366

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential Mortgage:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payment performance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   Performing
 
$
19,294

 
$
29,331

 
$
40,343

 
$
36,049

 
$
32,247

 
$
121,812

 
$
—

 
$
279,076

   Nonperforming
 
—

 
—

 
—

 
—

 
162

 
1,008

 
—

 
1,170

      Total Residential Mortgage Loans
 
$
19,294

 
$
29,331

 
$
40,343

 
$
36,049

 
$
32,409

 
$
122,820

 
$
—

 
$
280,246
Schedule of Consumer Loans Based on Payment Activity The following table presents the recorded investment in retail loans based on payment activity:
As of June 30, 2020
 
Credit Cards
 
 
 
   Performing
 
$
10,026

   Nonperforming
 
191

 
 
 
      Total
 
$
10,217
Schedule of Loans Purchased and/or Sold During the Year
The following table presents financing receivables purchased and/or sold during the year by portfolio segment:
December 31, 2019
 
Commercial and Industrial Loans and Leases
 
Commercial Real Estate Loans
 
Total
 
 
 
 
 
 
 
Purchases
 
$
2,051

 
$
—

 
$
2,051

Sales
 
—

 
—

 
—


The following table presents loans purchased and/or sold during the year by portfolio segment:

June 30, 2020
 
Commercial and Industrial Loans
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Leases
 
Consumer Loans
 
Home Equity Loans
 
Credit Cards
 
Residential Mortgage Loans
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   Purchases
 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

   Sales
 
—

 
524

 
—

 
—

 
—

 
—

 
—

 
—

 
524
Schedule of Allowance For Loan Losses and Recorded Investment in Loans by Class
The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of December 31, 2019:
December 31, 2019
 
Total
 
Commercial
and
Industrial
Loans and Leases
 
Commercial
Real Estate Loans
 
Agricultural Loans
 
Home
Equity Loans
 
Consumer Loans
 
Residential
Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
2,971

 
$
2,412

 
$
559

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
12,902

 
2,387

 
3,733

 
5,315

 
200

 
434

 
328

 
505

Acquired with Deteriorated Credit Quality
 
405

 
—

 
400

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
16,278

 
$
4,799

 
$
4,692

 
$
5,315

 
$
200

 
$
434

 
$
333

 
$
505

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
6,269

 
$
4,707

 
$
1,562

 
$
—

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
3,076,835

 
585,328

 
1,491,090

 
387,710

 
226,406

 
81,429

 
304,872

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
12,798

 
1,368

 
7,212

 
3,161

 
369

 
—

 
688

 
n/m(2)

Total Ending Loans Balance (1)
 
$
3,095,902

 
$
591,403

 
$
1,499,864

 
$
390,871

 
$
226,775

 
$
81,429

 
$
305,560

 
n/m(2)

 
(1) Total recorded investment in loans includes $13,929 in accrued interest.
(2)n/m = not meaningful
Schedule of Loans Individually Evaluated for Impairment by Class
The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2019:
December 31, 2019
 
Unpaid
Principal
Balance(1)
 
Recorded
Investment
 
Allowance for
Loan Losses
Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
3,638

 
$
524

 
$
—

Commercial Real Estate Loans
 
4,738

 
2,058

 
—

Agricultural Loans
 
3,294

 
2,738

 
—

Subtotal
 
11,670

 
5,320

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
5,042

 
4,521

 
2,412

Commercial Real Estate Loans
 
2,187

 
1,865

 
959

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
7,229

 
6,386

 
3,371

Total
 
$
18,899

 
$
11,706

 
$
3,371

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
9,994

 
$
4,624

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
1,134

 
$
813

 
$
400

 
(1) Unpaid Principal Balance is the remaining contractual payments gross of partial charge-offs and discounts.

The following table presents the average balance and related interest income of loans individually evaluated for impairment by class of loans for the three month period ended June 30, 2019:
June 30, 2019
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
164

 
$
2

 
$
—

Commercial Real Estate Loans
 
2,981

 
11

 
—

Agricultural Loans
 
1,412

 
—

 
—

Subtotal
 
4,557

 
13

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,128

 
—

 
—

Commercial Real Estate Loans
 
3,957

 
—

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,085

 
—

 
—

Total
 
$
10,642

 
$
13

 
$
—

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
3,386

 
$
8

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
744

 
$
—

 
$
—



The following table presents the average balance and related interest income of loans individually evaluated for impairment by class of loans for the six month period ended June 30, 2019:
June 30, 2019
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
301

 
$
4

 
$
—

Commercial Real Estate Loans
 
3,291

 
28

 
—

Agricultural Loans
 
1,409

 
—

 
—

Subtotal
 
5,001

 
32

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,207

 
—

 
—

Commercial Real Estate Loans
 
4,324

 
—

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,531

 
—

 
—

Total
 
$
11,532

 
$
32

 
$
—

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
4,414

 
$
15

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
3,861

 
$
—

 
$
—