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Purchased Loans
 9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
Purchased Loans Non Purchased Loans
(In Thousands, Except Number of Loans)

For purposes of this Note 3, all references to “loans” mean non purchased loans excluding loans held for sale.

The following is a summary of non purchased loans and leases as of the dates presented:
 
September 30,
2021		December 31, 2020
Commercial, financial, agricultural(1)
$1,321,569 $2,360,471 
Lease financing83,496 80,022 
Real estate – construction:
Residential306,537 243,814 
Commercial779,766 583,338 
Total real estate – construction1,086,303 827,152 
Real estate – 1-4 family mortgage:
Primary1,657,195 1,536,181 
Home equity424,860 432,768 
Rental/investment268,609 264,436 
Land development133,732 123,179 
Total real estate – 1-4 family mortgage2,484,396 2,356,564 
Real estate – commercial mortgage:
Owner-occupied1,365,288 1,334,765 
Non-owner occupied2,323,135 2,194,739 
Land development106,475 120,125 
Total real estate – commercial mortgage3,794,898 3,649,629 
Installment loans to individuals109,499 149,862 
Gross loans8,880,161 9,423,700 
Unearned income(4,281)(4,160)
Loans, net of unearned income$8,875,880 $9,419,540 

(1)Includes Paycheck Protection Program (“PPP”) loans of $67,462 and $1,128,703 as of September 30, 2021 and December 31, 2020, respectively.

Past Due and Nonaccrual Loans
Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Generally, the recognition of interest on loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Consumer and other retail loans are typically charged-off no later than the time the loan is 120 days past due. In all cases, loans are placed on nonaccrual status or charged-off at an earlier date if collection of principal or interest is considered doubtful. Loans may be placed on nonaccrual status regardless of whether or not such loans are considered past due. All interest accrued for the current year, but not collected, for loans that are placed on nonaccrual status or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
The following tables provide an aging of past due accruing and nonaccruing loans, segregated by class, as of the dates presented:
 Accruing LoansNonaccruing Loans 
 30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		Total
Loans
September 30, 2021
Commercial, financial, agricultural$1,708 $395 $1,313,683 $1,315,786 $414 $2,534 $2,835 $5,783 $1,321,569 
Lease financing— — 83,485 83,485 — 11 — 11 83,496 
Real estate – construction:
Residential853 — 305,684 306,537 — — — — 306,537 
Commercial— — 779,766 779,766 — — — — 779,766 
Total real estate – construction853 — 1,085,450 1,086,303 — — — — 1,086,303 
Real estate – 1-4 family mortgage:
Primary5,583 452 1,639,206 1,645,241 981 5,951 5,022 11,954 1,657,195 
Home equity1,225 — 422,897 424,122 61 502 175 738 424,860 
Rental/investment301 22 267,420 267,743 — 383 483 866 268,609 
Land development125 33 133,376 133,534 — 119 79 198 133,732 
Total real estate – 1-4 family mortgage7,234 507 2,462,899 2,470,640 1,042 6,955 5,759 13,756 2,484,396 
Real estate – commercial mortgage:
Owner-occupied609 2 1,360,882 1,361,493 — 1,052 2,743 3,795 1,365,288 
Non-owner occupied167 4 2,317,375 2,317,546 — 13 5,576 5,589 2,323,135 
Land development273 — 106,088 106,361 — 114 — 114 106,475 
Total real estate – commercial mortgage1,049 6 3,784,345 3,785,400 — 1,179 8,319 9,498 3,794,898 
Installment loans to individuals765 — 108,516 109,281 79 34 105 218 109,499 
Unearned income— — (4,281)(4,281)— — — — (4,281)
Loans, net of unearned income$11,609 $908 $8,834,097 $8,846,614 $1,535 $10,713 $17,018 $29,266 $8,875,880 
 
 Accruing LoansNonaccruing Loans 
 30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		Total
Loans
December 31, 2020
Commercial, financial, agricultural$1,124 $231 $2,354,716 $2,356,071 $164 $1,804 $2,432 $4,400 $2,360,471 
Lease financing— — 79,974 79,974 — 48 — 48 80,022 
Real estate – construction:
Residential— — 243,317 243,317 — 497 — 497 243,814 
Commercial— — 583,338 583,338 — — — — 583,338 
Total real estate – construction— — 826,655 826,655 — 497 — 497 827,152 
Real estate – 1-4 family mortgage:
Primary11,889 1,754 1,513,716 1,527,359 1,865 2,744 4,213 8,822 1,536,181 
Home equity1,152 360 430,702 432,214 66 111 377 554 432,768 
Rental/investment663 210 263,064 263,937 61 194 244 499 264,436 
Land development97 — 123,051 123,148 — — 31 31 123,179 
Total real estate – 1-4 family mortgage13,801 2,324 2,330,533 2,346,658 1,992 3,049 4,865 9,906 2,356,564 
Real estate – commercial mortgage:
Owner-occupied779 795 1,330,155 1,331,729 — 2,598 438 3,036 1,334,765 
Non-owner occupied922 127 2,191,440 2,192,489 — 2,197 53 2,250 2,194,739 
Land development113 115 119,820 120,048 44 29 4 77 120,125 
Total real estate – commercial mortgage1,814 1,037 3,641,415 3,644,266 44 4,824 495 5,363 3,649,629 
Installment loans to individuals896 191 148,620 149,707 4 117 34 155 149,862 
Unearned income— — (4,160)(4,160)— — — — (4,160)
Loans, net of unearned income$17,635 $3,783 $9,377,753 $9,399,171 $2,204 $10,339 $7,826 $20,369 $9,419,540 

Restructured loans not performing in accordance with their restructured terms that are either contractually 90 days or more past due or placed on nonaccrual status are reported as nonperforming loans. There were no restructured loans contractually 90 days past due or more and still accruing at September 30, 2021 and one restructured loan in the amount of $92 contractually 90 days past due or more and still accruing at September 30, 2020. The outstanding balance of restructured loans on nonaccrual status was $12,411 and $3,703 at September 30, 2021 and September 30, 2020, respectively.
Restructured Loans
Restructured loans are those for which concessions have been granted to the borrower due to a deterioration of the borrower’s financial condition and which are performing in accordance with the new terms. Such concessions may include reduction in interest rates or deferral of interest or principal payments. In evaluating whether to restructure a loan, management analyzes the long-term financial condition of the borrower, including guarantor and collateral support, to determine whether the proposed concessions will increase the likelihood of repayment of principal and interest.
The tables below illustrate the impact of modifications classified as restructured loans which were made during the periods presented and held on the Consolidated Balance Sheets at the respective period end.
Number of
Loans		Pre-
Modification
Outstanding
Recorded
Investment		Post-
Modification
Outstanding
Recorded
Investment
Three months ended September 30, 2021
Commercial, financial, agricultural1 $30 $30 
Real estate – 1-4 family mortgage:
Primary11 1,518 1,538 
Total12 $1,548 $1,568 
Three months ended September 30, 2020
Commercial, financial, agricultural1 $31 $31 
Real estate – 1-4 family mortgage:
Primary2 201 200 
Rental/investment1 33 32 
Total real estate – 1-4 family mortgage3 234 232 
Real estate – commercial mortgage:
Owner-occupied2 357 357 
Non-owner occupied2 210 210 
Total real estate – commercial mortgage4 567 567 
Total8 $832 $830 
Number of
Loans		Pre-
Modification
Outstanding
Recorded
Investment		Post-
Modification
Outstanding
Recorded
Investment
Nine months ended September 30, 2021
Commercial, financial, agricultural7 $5,258 $5,258 
Real estate – 1-4 family mortgage:
Primary23 3,321 3,350 
Real estate – commercial mortgage:
Non-owner occupied1 837 810 
Total31 $9,416 $9,418 
Nine months ended September 30, 2020
Commercial, financial, agricultural7 $1,862 $1,859 
Real estate – 1-4 family mortgage:
Primary17 2,356 2,363 
Rental/investment2 142 142 
Total real estate – 1-4 family mortgage19 2,498 2,505 
Real estate – commercial mortgage:
Owner-occupied3 3,019 2,970 
Non-owner occupied2 210 210 
Land development1 189 189 
Total real estate – commercial mortgage6 3,418 3,369 
Installment loans to individuals2 24 21 
Total34 $7,802 $7,754 
With respect to loans that were restructured during the nine months ended September 30, 2021, none have subsequently defaulted as of the date of this report. With respect to loans that were restructured during the nine months ended September 30, 2020, $64 have subsequently defaulted, and remain outstanding, as of the date of this report.

Changes in the Company’s restructured loans are set forth in the table below:
 
Number of
Loans		Recorded
Investment
Totals at January 1, 202176 $11,761 
Additional advances or loans with concessions31 9,441 
Reclassified as performing restructured loan1 35 
Reductions due to:
Reclassified as nonperforming(4)(370)
Paid in full(14)(6,031)
Principal paydowns— (645)
Totals at September 30, 202190 $14,191 

The allowance for credit losses attributable to restructured loans was $260 and $279 at September 30, 2021 and September 30, 2020, respectively. The Company had no remaining availability under commitments to lend additional funds on these restructured loans at September 30, 2021 and September 30, 2020.
In response to the economic environment caused by the COVID-19 pandemic, the Company implemented a loan deferral program in the second quarter of 2020 to provide temporary payment relief to both consumer and commercial customers. Any customer current on loan payments, taxes and insurance qualified for an initial 90-day deferral of principal and interest payments. A second 90-day deferral was available to borrowers that remained current on taxes and insurance through the first deferral period and also satisfied underwriting standards established by the Company that analyzed the ability of the borrower to service its loan in accordance with its existing terms in light of the impact of the COVID-19 pandemic on the borrower, its industry and the markets in which it operated. The Company’s loan deferral program complied with the guidance set forth in the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act and related guidance from the FDIC and other banking regulators. As of September 30, 2021, the Company has discontinued its deferral program but 30 loans with total balances of approximately $3,300 remained on deferral. In accordance with the applicable guidance, none of these loans are considered “restructured loans.”
Credit Quality
For loans with a commercial purpose, internal risk-rating grades are assigned by lending, credit administration or loan review personnel, based on an analysis of the financial and collateral strength and other credit attributes underlying each loan. Management analyzes the resulting ratings, as well as other external statistics and factors such as delinquency, to track the migration performance of the portfolio balances of commercial and commercial real estate secured loans. Loan grades range between 1 and 9, with 1 being loans with the least credit risk. Loans within the “Pass” grade (reserved for loans with a risk rating between 1 and 4C) generally have a lower risk of loss and therefore a lower risk factor applied to the loan balances. The “Special Mention” grade (those with a risk rating of 4E) represents a loan where a significant adverse risk-modifying action is anticipated in the near term and, left uncorrected, could result in deterioration of the credit quality of the loan. Loans that migrate toward the “Substandard” grade (those with a risk rating between 5 and 9) generally have a higher risk of loss and therefore a higher risk factor applied to those related loan balances.
The following tables present the Company’s loan portfolio by year of origination and internal risk-rating grades as of the dates presented:
 Term Loans Amortized Cost Basis by Origination Year
 20212020201920182017PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
September 30, 2021
Commercial, Financial, Agricultural$219,635 $300,742 $156,654 $51,385 $23,011 $13,120 $453,330 $2,846 $1,220,723 
Pass218,622 300,504 153,728 49,799 22,140 10,419 449,649 2,047 1,206,908 
Special Mention— 143 2,386 290 635 1,251 458 — 5,163 
Substandard1,013 95 540 1,296 236 1,450 3,223 799 8,652 
Real Estate - Construction$335,332 $404,063 $243,552 $13,876 $— $— $6,136 $5,499 $1,008,458 
Residential$187,482 $32,508 $— $— $— $— $6,136 $5,499 $231,625 
Pass187,482 32,508 — — — — 6,136 5,499 231,625 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Commercial$147,850 $371,555 $243,552 $13,876 $— $— $— $— $776,833 
Pass147,850 371,555 238,899 13,876 — — — — 772,180 
Special Mention— — 4,653 — — — — — 4,653 
Substandard— — — — — — — — — 
Real Estate - 1-4 Family Mortgage$125,762 $73,169 $49,283 $20,751 $17,571 $9,480 $13,409 $525 $309,950 
Primary$7,686 $6,791 $2,769 $3,636 $3,645 $747 $2,901 $— $28,175 
Pass7,686 6,791 2,470 3,636 3,561 731 2,890 — 27,765 
Special Mention— — 117 — — — — — 117 
Substandard— — 182 — 84 16 11 — 293 
Home Equity$768 $303 $— $— $— $— $6,300 $— $7,371 
Pass768 303 — — — — 6,300 — 7,371 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
 Term Loans Amortized Cost Basis by Origination Year
 20212020201920182017PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
Rental/Investment$59,238 $42,994 $23,169 $16,598 $13,706 $8,251 $1,017 $525 $165,498 
Pass59,218 42,646 22,049 16,466 13,515 7,791 1,017 525 163,227 
Special Mention— 250 — — — 74 — — 324 
Substandard20 98 1,120 132 191 386 — — 1,947 
Land Development$58,070 $23,081 $23,345 $517 $220 $482 $3,191 $— $108,906 
Pass58,070 20,687 23,345 517 220 482 3,191 — 106,512 
Special Mention— 2,394 — — — — — — 2,394 
Substandard— — — — — — — — — 
Real Estate - Commercial Mortgage$682,955 $870,341 $674,008 $349,402 $323,092 $440,289 $124,028 $20,904 $3,485,019 
Owner-Occupied$197,995 $283,768 $206,047 $154,453 $129,531 $136,496 $51,478 $9,064 $1,168,832 
Pass197,206 281,580 204,259 150,300 123,413 127,970 51,039 7,327 1,143,094 
Special Mention— 2,188 248 — 1,806 535 424 1,737 6,938 
Substandard789 — 1,540 4,153 4,312 7,991 15 — 18,800 
Non-Owner Occupied$458,535 $566,698 $457,532 $189,762 $190,987 $300,923 $66,342 $11,840 $2,242,619 
Pass456,834 557,835 448,778 176,525 116,126 287,266 66,273 11,840 2,121,477 
Special Mention1,495 8,863 6,739 13,237 55,167 — — — 85,501 
Substandard206 — 2,015 — 19,694 13,657 69 — 35,641 
Land Development$26,425 $19,875 $10,429 $5,187 $2,574 $2,870 $6,208 $— $73,568 
Pass26,154 17,840 10,429 5,146 2,574 2,870 6,208 — 71,221 
Special Mention271 — — — — — — — 271 
Substandard— 2,035 — 41 — — — — 2,076 
Installment loans to individuals$— $— $48 $— $— $— $— $— $48 
Pass— — 48 — — — — — 48 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total loans subject to risk rating$1,363,684 $1,648,315 $1,123,545 $435,414 $363,674 $462,889 $596,903 $29,774 $6,024,198 
Pass1,359,890 1,632,249 1,104,005 416,265 281,549 437,529 592,703 27,238 5,851,428 
Special Mention1,766 13,838 14,143 13,527 57,608 1,860 882 1,737 105,361 
Substandard2,028 2,228 5,397 5,622 24,517 23,500 3,318 799 67,409 

 Term Loans Amortized Cost Basis by Origination Year
 20202019201820172016PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
December 31, 2020
Commercial, Financial, Agricultural$1,448,273 $183,627 $76,912 $36,866 $18,124 $15,844 $255,522 $2,449 $2,037,617 
Pass1,447,594 180,979 73,325 31,362 16,308 14,626 250,528 1,562 2,016,284 
Special Mention128 1,952 2,091 3,850 1,416 109 187 — 9,733 
Substandard551 696 1,496 1,654 400 1,109 4,807 887 11,600 
Real Estate - Construction$398,891 $266,471 $52,520 $29,300 $— $— $13,927 $— $761,109 
Residential$154,649 $9,836 $2,114 $— $— $— $13,923 $— $180,522 
Pass154,419 9,339 2,114 — — — 13,923 — 179,795 
Special Mention— — — — — — — — — 
Substandard230 497 — — — — — — 727 
Commercial$244,242 $256,635 $50,406 $29,300 $— $— $4 $— $580,587 
 Term Loans Amortized Cost Basis by Origination Year
 20202019201820172016PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
Pass244,242 251,937 50,406 29,300 — — 4 — 575,889 
Special Mention— 4,698 — — — — — — 4,698 
Substandard— — — — — — — — — 
Real Estate - 1-4 Family Mortgage$110,246 $78,482 $36,613 $30,018 $13,197 $7,172 $10,658 $1,909 $288,295 
Primary$9,422 $6,691 $3,988 $4,644 $371 $1,060 $629 $— $26,805 
Pass9,422 5,870 3,988 4,644 371 1,045 629 — 25,969 
Special Mention— 125 — — — — — — 125 
Substandard— 696 — — — 15 — — 711 
Home Equity$157 $184 $— $— $— $— $6,051 $— $6,392 
Pass157 184 — — — — 6,051 — 6,392 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Rental/Investment$50,558 $32,656 $27,483 $25,019 $12,620 $5,699 $1,066 $557 $155,658 
Pass50,371 31,724 26,695 24,872 12,439 5,166 1,066 557 152,890 
Special Mention— — — 83 77 133 — — 293 
Substandard187 932 788 64 104 400 — — 2,475 
Land Development$50,109 $38,951 $5,142 $355 $206 $413 $2,912 $1,352 $99,440 
Pass50,109 38,388 5,142 355 203 413 2,912 1,352 98,874 
Special Mention— — — — — — — — — 
Substandard— 563 — — 3 — — — 566 
Real Estate - Commercial Mortgage$967,746 $801,083 $444,205 $402,110 $340,774 $277,789 $76,115 $20,845 $3,330,667 
Owner-Occupied$295,642 $256,807 $199,082 $169,527 $99,540 $85,614 $16,683 $9,733 $1,132,628 
Pass293,851 255,206 193,716 163,358 96,128 83,582 16,043 7,896 1,109,780 
Special Mention1,167 847 — 2,067 228 311 — 1,837 6,457 
Substandard624 754 5,366 4,102 3,184 1,721 640 — 16,391 
Non-Owner Occupied$635,232 $522,998 $237,075 $229,304 $236,347 $189,077 $52,456 $11,112 $2,113,601 
Pass624,289 514,030 237,075 184,673 218,106 175,702 52,456 11,112 2,017,443 
Special Mention9,105 — — 39,007 4,688 10,788 — — 63,588 
Substandard1,838 8,968 — 5,624 13,553 2,587 — — 32,570 
Land Development$36,872 $21,278 $8,048 $3,279 $4,887 $3,098 $6,976 $— $84,438 
Pass34,719 21,278 6,925 3,210 3,274 3,098 6,976 — 79,480 
Special Mention— — 1,123 69 46 — — — 1,238 
Substandard2,153 — — — 1,567 — — — 3,720 
Installment loans to individuals$74 $4 $— $— $— $— $— $16 $94 
Pass74 4 — — — — — 16 94 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total loans subject to risk rating$2,925,230 $1,329,667 $610,250 $498,294 $372,095 $300,805 $356,222 $25,219 $6,417,782 
Pass2,909,247 1,308,939 599,386 441,774 346,829 283,632 350,588 22,495 6,262,890 
Special Mention10,400 7,622 3,214 45,076 6,455 11,341 187 1,837 86,132 
Substandard5,583 13,106 7,650 11,444 18,811 5,832 5,447 887 68,760 

The following tables present the performing status of the Company’s loan portfolio not subject to risk rating as of the dates presented:
 Term Loans Amortized Cost Basis by Origination Year
 20212020201920182017PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
September 30, 2021
Commercial, Financial, Agricultural$20,672 $13,972 $9,042 $5,886 $3,437 $10,986 $36,502 $349 $100,846 
Performing Loans20,672 13,953 9,042 5,886 3,437 10,986 36,494 349 100,819 
Non-Performing Loans— 19 — — — — 8 — 27 
Lease Financing Receivables$24,603 $24,360 $17,486 $8,496 $2,535 $1,735 $— $— $79,215 
Performing Loans24,603 24,360 17,486 8,496 2,533 1,726 — — 79,204 
Non-Performing Loans— — — — 2 9 — — 11 
Real Estate - Construction$43,491 $31,599 $2,666 $— $— $— $89 $— $77,845 
Residential$41,261 $30,985 $2,666 $— $— $— $— $— $74,912 
Performing Loans41,261 30,985 2,666 — — — — — 74,912 
Non-Performing Loans— — — — — — — — — 
Commercial$2,230 $614 $— $— $— $— $89 $— $2,933 
Performing Loans2,230 614 — — — — 89 — 2,933 
Non-Performing Loans— — — — — — — — — 
Real Estate - 1-4 Family Mortgage$476,276 $479,523 $247,128 $189,253 $144,872 $216,510 $417,620 $3,264 $2,174,446 
Primary$435,290 $446,636 $231,955 $172,662 $130,572 $210,490 $1,415 $— $1,629,020 
Performing Loans434,913 446,129 229,184 167,927 128,923 208,295 1,415 — 1,616,786 
Non-Performing Loans377 507 2,771 4,735 1,649 2,195 — — 12,234 
Home Equity$411 $— $123 $360 $— $580 $413,191 $2,824 $417,489 
Performing Loans411 — 123 360 — 505 412,695 2,657 416,751 
Non-Performing Loans— — — — — 75 496 167 738 
Rental/Investment$29,306 $25,081 $13,641 $13,893 $13,045 $5,037 $2,668 $440 $103,111 
Performing Loans29,306 25,081 13,641 13,893 13,042 4,963 2,668 440 103,034 
Non-Performing Loans— — — — 3 74 — — 77 
Land Development$11,269 $7,806 $1,409 $2,338 $1,255 $403 $346 $— $24,826 
Performing Loans11,269 7,806 1,376 2,338 1,176 317 346 — 24,628 
Non-Performing Loans— — 33 — 79 86 — — 198 
Real Estate - Commercial Mortgage$74,534 $68,291 $57,010 $41,371 $35,189 $23,312 $9,742 $430 $309,879 
Owner-Occupied$43,335 $42,497 $37,434 $27,126 $23,562 $17,031 $5,182 $289 $196,456 
Performing Loans43,335 42,497 36,964 27,126 23,562 17,031 5,181 289 195,985 
Non-Performing Loans— — 470 — — — 1 — 471 
Non-Owner Occupied$20,903 $17,143 $14,725 $11,041 $9,657 $5,015 $1,891 $141 $80,516 
Performing Loans20,903 17,143 14,725 11,041 9,657 4,971 1,888 141 80,469 
Non-Performing Loans— — — — — 44 3 — 47 
Land Development$10,296 $8,651 $4,851 $3,204 $1,970 $1,266 $2,669 $— $32,907 
Performing Loans10,296 8,646 4,835 3,204 1,970 1,215 2,669 — 32,835 
Non-Performing Loans— 5 16 — — 51 — — 72 
Installment loans to individuals$37,328 $21,508 $26,714 $8,805 $2,322 $2,162 $10,575 $37 $109,451 
Performing Loans37,267 21,503 26,657 8,781 2,294 2,122 10,575 33 109,232 
Non-Performing Loans61 5 57 24 28 40 — 4 219 
Total loans not subject to risk rating$676,904 $639,253 $360,046 $253,811 $188,355 $254,705 $474,528 $4,080 $2,851,682 
Performing Loans676,466 638,717 356,699 249,052 186,594 252,131 474,020 3,909 2,837,588 
Non-Performing Loans438 536 3,347 4,759 1,761 2,574 508 171 14,094 
 Term Loans Amortized Cost Basis by Origination Year
 20202019201820172016PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
December 31, 2020
Commercial, Financial, Agricultural$33,805 $16,455 $10,381 $6,396 $2,826 $7,201 $245,485 $305 $322,854 
Performing Loans33,794 16,343 10,340 6,026 2,748 7,181 245,059 305 321,796 
Non-Performing Loans11 112 41 370 78 20 426 — 1,058 
Lease Financing Receivables$32,150 $25,270 $10,999 $4,231 $1,040 $2,172 $— $— $75,862 
Performing Loans32,150 25,270 10,999 4,231 992 2,172 — — 75,814 
Non-Performing Loans— — — — 48 — — — 48 
Real Estate - Construction$54,918 $10,334 $295 $153 $— $— $343 $— $66,043 
Residential$53,108 $9,393 $295 $153 $— $— $343 $— $63,292 
Performing Loans53,108 9,393 295 153 — — 343 — 63,292 
Non-Performing Loans— — — — — — — — — 
Commercial$1,810 $941 $— $— $— $— $— $— $2,751 
Performing Loans1,810 941 — — — — — — 2,751 
Non-Performing Loans— — — — — — — — — 
Real Estate - 1-4 Family Mortgage$517,553 $344,643 $261,735 $196,777 $105,216 $212,214 $426,437 $3,694 $2,068,269 
Primary$470,034 $321,155 $239,542 $176,926 $92,195 $207,721 $1,758 $45 $1,509,376 
Performing Loans470,034 318,929 235,816 175,219 91,479 205,530 1,747 45 1,498,799 
Non-Performing Loans— 2,226 3,726 1,707 716 2,191 11 — 10,577 
Home Equity$— $203 $372 $— $45 $799 $421,838 $3,119 $426,376 
Performing Loans— 203 372 — 45 684 421,516 2,642 425,462 
Non-Performing Loans— — — — — 115 322 477 914 
Rental/Investment$34,079 $20,499 $18,319 $17,758 $11,907 $3,356 $2,330 $530 $108,778 
Performing Loans34,079 20,404 18,245 17,595 11,901 3,196 2,330 530 108,280 
Non-Performing Loans— 95 74 163 6 160 — — 498 
Land Development$13,440 $2,786 $3,502 $2,093 $1,069 $338 $511 $— $23,739 
Performing Loans13,440 2,786 3,502 2,062 1,069 338 511 — 23,708 
Non-Performing Loans— — — 31 — — — — 31 
Real Estate - Commercial Mortgage$81,953 $71,063 $56,193 $47,013 $35,801 $15,679 $10,772 $488 $318,962 
Owner-Occupied$48,814 $44,606 $36,661 $30,266 $23,974 $11,608 $5,919 $289 $202,137 
Performing Loans48,814 44,344 36,349 30,097 23,885 11,216 5,904 289 200,898 
Non-Performing Loans— 262 312 169 89 392 15 — 1,239 
Non-Owner Occupied$20,483 $18,585 $14,544 $13,821 $8,068 $3,491 $1,999 $147 $81,138 
Performing Loans20,483 18,460 14,486 13,821 8,068 3,439 1,999 147 80,903 
Non-Performing Loans— 125 58 — — 52 — — 235 
Land Development$12,656 $7,872 $4,988 $2,926 $3,759 $580 $2,854 $52 $35,687 
Performing Loans12,656 7,872 4,988 2,922 3,759 466 2,854 52 35,569 
Non-Performing Loans— — — 4 — 114 — — 118 
Installment loans to individuals$60,133 $57,198 $13,704 $4,019 $2,459 $1,535 $10,661 $59 $149,768 
Performing Loans60,081 57,119 13,611 3,986 2,407 1,535 10,661 21 149,421 
Non-Performing Loans52 79 93 33 52 — — 38 347 
Total loans not subject to risk rating$780,512 $524,963 $353,307 $258,589 $147,342 $238,801 $693,698 $4,546 $3,001,758 
Performing Loans780,449 522,064 349,003 256,112 146,353 235,757 692,924 4,031 2,986,693 
Non-Performing Loans63 2,899 4,304 2,477 989 3,044 774 515 15,065 
Purchased Loans
(In Thousands, Except Number of Loans)

For purposes of this Note 4, all references to “loans” mean purchased loans excluding loans held for sale.

The following is a summary of purchased loans as of the dates presented:
 
September 30,
2021		December 31, 2020
Commercial, financial, agricultural$114,450 $176,513 
Real estate – construction:
Residential1,288 2,859 
Commercial3,705 28,093 
Total real estate – construction4,993 30,952 
Real estate – 1-4 family mortgage:
Primary150,944 214,770 
Home equity56,692 80,392 
Rental/investment22,507 31,928 
Land development10,204 14,654 
Total real estate – 1-4 family mortgage240,347 341,744 
Real estate – commercial mortgage:
Owner-occupied264,939 323,041 
Non-owner occupied456,102 552,728 
Land development19,791 29,454 
Total real estate – commercial mortgage740,832 905,223 
Installment loans to individuals40,322 59,675 
Loans$1,140,944 $1,514,107 
Past Due and Nonaccrual Loans
The Company’s policies with respect to placing loans on nonaccrual status or charging off loans, and its accounting for interest on any such loans, are described above in Note 3, “Non Purchased Loans.”
The following tables provide an aging of past due accruing and nonaccruing loans, segregated by class, as of the dates presented:
 Accruing LoansNonaccruing Loans 
 30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		Total
Loans
September 30, 2021
Commercial, financial, agricultural$183 $1 $104,418 $104,602 $66 $1,640 $8,142 $9,848 $114,450 
Real estate – construction:
Residential— — 1,288 1,288 — — — — 1,288 
Commercial— — 3,705 3,705 — — — — 3,705 
Total real estate – construction— — 4,993 4,993 — — — — 4,993 
Real estate – 1-4 family mortgage:
Primary639 — 145,333 145,972 428 2,360 2,184 4,972 150,944 
Home equity490 — 54,899 55,389 — 813 490 1,303 56,692 
Rental/investment148 26 22,231 22,405 — 54 48 102 22,507 
Land development75 — 10,117 10,192 — — 12 12 10,204 
Total real estate – 1-4 family mortgage1,352 26 232,580 233,958 428 3,227 2,734 6,389 240,347 
Real estate – commercial mortgage:
Owner-occupied624 — 262,380 263,004 — 291 1,644 1,935 264,939 
Non-owner occupied— — 448,283 448,283 — — 7,819 7,819 456,102 
Land development167 — 19,372 19,539 — 118 134 252 19,791 
Total real estate – commercial mortgage791 — 730,035 730,826 — 409 9,597 10,006 740,832 
Installment loans to individuals871 47 39,155 40,073 4 23 222 249 40,322 
Loans, net of unearned income$3,197 $74 $1,111,181 $1,114,452 $498 $5,299 $20,695 $26,492 $1,140,944 
 Accruing LoansNonaccruing Loans 
 30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		30-89 Days
Past Due		90 Days
or More
Past Due		Current
Loans		Total
Loans		Total
Loans
December 31, 2020
Commercial, financial, agricultural$818 $101 $163,658 $164,577 $74 $2,024 $9,838 $11,936 $176,513 
Real estate – construction:
Residential— — 2,859 2,859 — — — — 2,859 
Commercial— — 28,093 28,093 — — — — 28,093 
Total real estate – construction— — 30,952 30,952 — — — — 30,952 
Real estate – 1-4 family mortgage:
Primary2,394 74 206,635 209,103 687 2,799 2,181 5,667 214,770 
Home equity294 43 78,739 79,076 4 674 638 1,316 80,392 
Rental/investment180 14 30,931 31,125 — 724 79 803 31,928 
Land development109 — 14,231 14,340 — — 314 314 14,654 
Total real estate – 1-4 family mortgage2,977 131 330,536 333,644 691 4,197 3,212 8,100 341,744 
Real estate – commercial mortgage:
Owner-occupied2,511 — 317,997 320,508 193 447 1,893 2,533 323,041 
Non-owner occupied207 — 544,694 544,901 7,682 — 145 7,827 552,728 
Land development112 — 28,962 29,074 — 164 216 380 29,454 
Total real estate – commercial mortgage2,830 — 891,653 894,483 7,875 611 2,254 10,740 905,223 
Installment loans to individuals2,026 35 57,339 59,400 31 136 108 275 59,675 
Loans, net of unearned income$8,651 $267 $1,474,138 $1,483,056 $8,671 $6,968 $15,412 $31,051 $1,514,107 

There was no restructured loans contractually 90 days past due or more and still accruing at September 30, 2021 and one restructured loan in the aggregate amount of $40 contractually 90 days past due or more and still accruing at September 30, 2020. The outstanding balance of restructured loans on nonaccrual status was $17,726 and $7,775 at September 30, 2021 and September 30, 2020, respectively.

Restructured Loans
An explanation of what constitutes a “restructured loan,” and management’s analysis in determining whether to restructure a loan, are described above in Note 3, “Non Purchased Loans.”
The tables below illustrate the impact of modifications classified as restructured loans which were made during the periods presented and held on the Consolidated Balance Sheets at the respective period end.
Number of
Loans		Pre-
Modification
Outstanding
Recorded
Investment		Post-
Modification
Outstanding
Recorded
Investment
Three months ended September 30, 2021
Real estate – 1-4 family mortgage:
Primary1 164 164 
Three months ended September 30, 2020
Real estate – 1-4 family mortgage:
Primary2 $44 $44 
Real estate – commercial mortgage:
Owner-occupied4 3,104 2,844 
Total6 $3,148 $2,888 
Number of
Loans		Pre-
Modification
Outstanding
Recorded
Investment		Post-
Modification
Outstanding
Recorded
Investment
Nine months ended September 30, 2021
Commercial, financial, agricultural1 $135 $135 
Real estate – 1-4 family mortgage:
Primary2 1,026 1,026 
Total3 $1,161 $1,161 
Nine months ended September 30, 2020
Commercial, financial, agricultural1 $1,029 $1,031 
Real estate – 1-4 family mortgage:
Primary4 334 227 
Home equity1 159 162 
Total real estate – 1-4 family mortgage5 493 389 
Real estate – commercial mortgage:
Owner-occupied5 3,173 2,913 
Non-owner occupied1 542 544 
Total real estate – commercial mortgage6 3,715 3,457 
Installment loans to individuals1 25 19 
Total13 $5,262 $4,896 

With respect to loans that were restructured during the nine months ended September 30, 2021, none have subsequently defaulted as of the date of this report. With respect to loans that were restructured during the nine months ended September 30, 2020, $1,101 have subsequently defaulted, and remain outstanding, as of the date of this report.

Changes in the Company’s restructured loans are set forth in the table below:
 
Number of
Loans		Recorded
Investment
Totals at January 1, 202148 $8,687 
Additional advances or loans with concessions3 1,411 
Reclassified as performing restructured loan2 115 
Reductions due to:
Reclassified to nonperforming loans(4)(2,485)
Paid in full(5)(1,310)
Charge-offs(1)(205)
Principal paydowns— (221)
Totals at September 30, 202143 $5,992 

The allowance for credit losses attributable to restructured loans was $111 and $491 at September 30, 2021 and September 30, 2020, respectively. The Company had $2 and $539 in remaining availability under commitments to lend additional funds on these restructured loans at September 30, 2021 and September 30, 2020, respectively.

As discussed in Note 3, “Non Purchased Loans,” the Company implemented a loan deferral program in response to the COVID-19 pandemic. As of September 30, 2021, the Company had 11 loans with total balances of approximately $360 remaining on deferral. Under the applicable guidance, none of these loans were considered “restructured loans.”
Credit Quality
A discussion of the Company’s policies regarding internal risk-rating of loans is discussed above in Note 3, “Non Purchased Loans.” The following tables present the Company’s loan portfolio by year of origination and internal risk-rating grades as of the dates presented:

 Term Loans Amortized Cost Basis by Origination Year
 20212020201920182017PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
September 30, 2021
Commercial, Financial, Agricultural$— $— $663 $15,971 $14,278 $25,957 $47,190 $2,285 $106,344 
Pass— — 663 14,210 9,602 18,894 42,695 898 86,962 
Special Mention— — — 254 — — — — 254 
Substandard— — — 1,507 4,676 7,063 4,495 1,387 19,128 
Real Estate - Construction$— $— $— $180 $— $4,392 $— $— $4,572 
Residential$— $— $— $180 $— $687 $— $— $867 
Pass— — — 180 — 687 — — 867 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Commercial$— $— $— $— $— $3,705 $— $— $3,705 
Pass— — — — — 3,705 — — 3,705 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Real Estate - 1-4 Family Mortgage$— $— $— $11,974 $4,477 $26,442 $930 $212 $44,035 
Primary$— $— $— $4,205 $2,542 $12,861 $— $— $19,608 
Pass— — — 4,205 2,456 9,777 — — 16,438 
Special Mention— — — — — 61 — — 61 
Substandard— — — — 86 3,023 — — 3,109 
Home Equity$— $— $— $— $— $— $693 $212 $905 
Pass— — — — — — 269 — 269 
Special Mention— — — — — — — — — 
Substandard— — — — — — 424 212 636 
Rental/Investment$— $— $— $815 $1,818 $11,358 $237 $— $14,228 
Pass— — — 815 1,818 10,440 87 — 13,160 
Special Mention— — — — — 40 — — 40 
Substandard— — — — — 878 150 — 1,028 
Land Development$— $— $— $6,954 $117 $2,223 $— $— $9,294 
Pass— — — 6,954 86 820 — — 7,860 
Special Mention— — — — — — — — — 
Substandard— — — — 31 1,403 — — 1,434 
 Term Loans Amortized Cost Basis by Origination Year
 20212020201920182017PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
Real Estate - Commercial Mortgage$— $— $— $52,761 $146,704 $481,098 $9,224 $14,371 $704,158 
Owner-Occupied$— $— $— $14,063 $32,268 $191,688 $4,763 $— $242,782 
Pass— — — 14,063 28,406 168,961 4,754 — 216,184 
Special Mention— — — — 1,568 1,701 — — 3,269 
Substandard— — — — 2,294 21,026 9 — 23,329 
Non-Owner Occupied$— $— $— $36,795 $112,866 $277,021 $4,326 $14,371 $445,379 
Pass— — — 20,420 105,055 236,855 4,326 4,415 371,071 
Special Mention— — — 16,367 — 7,949 — — 24,316 
Substandard— — — 8 7,811 32,217 — 9,956 49,992 
Land Development$— $— $— $1,903 $1,570 $12,389 $135 $— $15,997 
Pass— — — 1,903 1,570 6,316 135 — 9,924 
Special Mention— — — — — 5,197 — — 5,197 
Substandard— — — — — 876 — — 876 
Installment loans to individuals$— $— $— $— $— $— $— $— $— 
Pass— — — — — — — — — 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total loans subject to risk rating$— $— $663 $80,886 $165,459 $537,889 $57,344 $16,868 $859,109 
Pass— — 663 62,750 148,993 456,455 52,266 5,313 726,440 
Special Mention— — — 16,621 1,568 14,948 — — 33,137 
Substandard— — — 1,515 14,898 66,486 5,078 11,555 99,532 

 Term Loans Amortized Cost Basis by Origination Year
 20202019201820172016PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
December 31, 2020
Commercial, Financial, Agricultural$— $711 $28,242 $27,222 $22,377 $20,759 $64,563 $1,788 $165,662 
Pass— 711 24,211 20,930 17,240 16,880 56,736 409 137,117 
Special Mention— — 357 97 104 — — — 558 
Substandard— — 3,674 6,195 5,033 3,879 7,827 1,379 27,987 
Real Estate - Construction$— $— $10,522 $9,228 $10,781 $— $— $— $30,531 
Residential$— $— $1,543 $211 $684 $— $— $— $2,438 
Pass— — 1,543 211 684 — — — 2,438 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Commercial$— $— $8,979 $9,017 $10,097 $— $— $— $28,093 
Pass— — 8,979 9,017 10,097 — — — 28,093 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
 Term Loans Amortized Cost Basis by Origination Year
 20202019201820172016PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
Real Estate - 1-4 Family Mortgage$— $— $14,022 $7,126 $1,112 $38,747 $957 $253 $62,217 
Primary$— $— $6,873 $3,212 $595 $17,223 $249 $— $28,152 
Pass— — 5,556 3,212 594 12,665 249 — 22,276 
Special Mention— — — — — 1,120 — — 1,120 
Substandard— — 1,317 — 1 3,438 — — 4,756 
Home Equity$— $— $— $— $— $— $697 $253 $950 
Pass— — — — — — 59 — 59 
Special Mention— — — — — — — — — 
Substandard— — — — — — 638 253 891 
Rental/Investment$— $— $— $1,883 $232 $18,275 $9 $— $20,399 
Pass— — — 1,883 232 16,139 9 — 18,263 
Special Mention— — — — — 44 — — 44 
Substandard— — — — — 2,092 — — 2,092 
Land Development$— $— $7,149 $2,031 $285 $3,249 $2 $— $12,716 
Pass— — 7,149 2,009 285 1,793 2 — 11,238 
Special Mention— — — — — — — — — 
Substandard— — — 22 — 1,456 — — 1,478 
Real Estate - Commercial Mortgage$— $— $76,557 $153,960 $171,487 $435,073 $22,631 $4,688 $864,396 
Owner-Occupied$— $— $15,001 $32,567 $61,568 $181,007 $9,723 $2 $299,868 
Pass— — 15,001 29,276 43,962 161,790 5,808 — 255,837 
Special Mention— — — — 9,670 — — — 9,670 
Substandard— — — 3,291 7,936 19,217 3,915 2 34,361 
Non-Owner Occupied$— $— $55,962 $117,592 $107,004 $242,249 $12,720 $4,686 $540,213 
Pass— — 37,002 109,910 83,738 221,423 6,431 — 458,504 
Special Mention— — 2,591 — 5,302 2,622 — — 10,515 
Substandard— — 16,369 7,682 17,964 18,204 6,289 4,686 71,194 
Land Development$— $— $5,594 $3,801 $2,915 $11,817 $188 $— $24,315 
Pass— — 5,594 3,801 2,780 4,962 188 — 17,325 
Special Mention— — — — — 5,438 — — 5,438 
Substandard— — — — 135 1,417 — — 1,552 
Installment loans to individuals$— $— $— $— $— $— $— $— $— 
Pass— — — — — — — — — 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total loans subject to risk rating$— $711 $129,343 $197,536 $205,757 $494,579 $88,151 $6,729 $1,122,806 
Pass— 711 105,035 180,249 159,612 435,652 69,482 409 951,150 
Special Mention— — 2,948 97 15,076 9,224 — — 27,345 
Substandard— — 21,360 17,190 31,069 49,703 18,669 6,320 144,311 
The following tables present the performing status of the Company’s loan portfolio not subject to risk rating by origination date:
 Term Loans Amortized Cost Basis by Origination Year
 20212020201920182017PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
September 30, 2021
Commercial, Financial, Agricultural$— $— $— $364 $126 $2,457 $4,949 $210 $8,106 
Performing Loans— — — 364 126 2,457 4,949 210 8,106 
Non-Performing Loans— — — — — — — — — 
Real Estate - Construction$— $— $— $421 $— $— $— $— $421 
Residential$— $— $— $421 $— $— $— $— $421 
Performing Loans— — — 421 — — — — 421 
Non-Performing Loans— — — — — — — — — 
Commercial$— $— $— $— $— $— $— $— $— 
Performing Loans— — — — — — — — — 
Non-Performing Loans— — — — — — — — — 
Real Estate - 1-4 Family Mortgage$— $— $359 $1,741 $22,792 $120,168 $49,654 $1,598 $196,312 
Primary$— $— $240 $1,195 $20,320 $109,331 $164 $86 $131,336 
Performing Loans— — 240 1,085 19,715 105,326 164 21 126,551 
Non-Performing Loans— — — 110 605 4,005 — 65 4,785 
Home Equity$— $— $— $546 $2,278 $1,966 $49,485 $1,512 $55,787 
Performing Loans— — — 546 2,278 1,890 48,906 1,077 54,697 
Non-Performing Loans— — — — — 76 579 435 1,090 
Rental/Investment$— $— $119 $— $121 $8,034 $5 $— $8,279 
Performing Loans— — 119 — 121 8,034 5 — 8,279 
Non-Performing Loans— — — — — — — — — 
Land Development$— $— $— $— $73 $837 $— $— $910 
Performing Loans— — — — 73 837 — — 910 
Non-Performing Loans— — — — — — — — — 
Real Estate - Commercial Mortgage$— $— $328 $1,400 $954 $32,755 $1,237 $— $36,674 
Owner-Occupied$— $— $— $860 $573 $19,864 $860 $— $22,157 
Performing Loans— — — 860 573 19,848 860 — 22,141 
Non-Performing Loans— — — — — 16 — — 16 
Non-Owner Occupied$— $— $328 $391 $— $9,735 $269 $— $10,723 
Performing Loans— — 328 391 — 9,735 269 — 10,723 
Non-Performing Loans— — — — — — — — — 
Land Development$— $— $— $149 $381 $3,156 $108 $— $3,794 
Performing Loans— — — 149 381 3,156 108 — 3,794 
Non-Performing Loans— — — — — — — — — 
Installment loans to individuals$— $— $— $23,428 $10,892 $4,306 $1,654 $40 $40,320 
Performing Loans— — — 23,373 10,876 4,101 1,644 30 40,024 
Non-Performing Loans— — — 55 16 205 10 10 296 
Total loans not subject to risk rating$— $— $687 $27,354 $34,764 $159,686 $57,494 $1,848 $281,833 
Performing Loans— — 687 27,189 34,143 155,384 56,905 1,338 275,646 
Non-Performing Loans— — — 165 621 4,302 589 510 6,187 
 Term Loans Amortized Cost Basis by Origination Year
 20202019201820172016PriorRevolving LoansRevolving Loans Converted to TermTotal
Loans
December 31, 2020
Commercial, Financial, Agricultural$— $— $445 $349 $303 $2,899 $6,809 $46 $10,851 
Performing Loans— — 445 349 303 2,899 6,784 46 10,826 
Non-Performing Loans— — — — — — 25 — 25 
Real Estate - Construction$— $— $421 $— $— $— $— $— $421 
Residential$— $— $421 $— $— $— $— $— $421 
Performing Loans— — 421 — — — — — 421 
Non-Performing Loans— — — — — — — — — 
Commercial$— $— $— $— $— $— $— $— $— 
Performing Loans— — — — — — — — — 
Non-Performing Loans— — — — — — — — — 
Real Estate - 1-4 Family Mortgage$— $371 $3,082 $33,674 $28,169 $140,689 $70,870 $2,672 $279,527 
Primary$— $248 $1,953 $30,078 $25,956 $127,642 $630 $111 $186,618 
Performing Loans— 248 1,842 29,321 25,935 122,970 630 25 180,971 
Non-Performing Loans— — 111 757 21 4,672 — 86 5,647 
Home Equity$— $— $742 $3,324 $1,668 $1,027 $70,120 $2,561 $79,442 
Performing Loans— — 742 3,324 1,668 960 69,518 2,124 78,336 
Non-Performing Loans— — — — — 67 602 437 1,106 
Rental/Investment$— $123 $— $200 $193 $10,893 $120 $— $11,529 
Performing Loans— 123 — 200 193 10,800 120 — 11,436 
Non-Performing Loans— — — — — 93 — — 93 
Land Development$— $— $387 $72 $352 $1,127 $— $— $1,938 
Performing Loans— — 387 30 117 1,127 — — 1,661 
Non-Performing Loans— — — 42 235 — — — 277 
Real Estate - Commercial Mortgage$— $337 $597 $1,063 $982 $35,946 $1,902 $— $40,827 
Owner-Occupied$— $— $— $625 $660 $20,531 $1,357 $— $23,173 
Performing Loans— — — 625 660 20,253 1,357 — 22,895 
Non-Performing Loans— — — — — 278 — — 278 
Non-Owner Occupied$— $337 $443 $49 $66 $11,467 $153 $— $12,515 
Performing Loans— 337 443 49 66 11,331 153 — 12,379 
Non-Performing Loans— — — — — 136 — — 136 
Land Development$— $— $154 $389 $256 $3,948 $392 $— $5,139 
Performing Loans— — 154 389 256 3,890 392 — 5,081 
Non-Performing Loans— — — — — 58 — — 58 
Installment loans to individuals$— $— $34,976 $15,497 $1,118 $4,348 $3,676 $60 $59,675 
Performing Loans— — 34,942 15,405 1,051 4,262 3,676 29 59,365 
Non-Performing Loans— — 34 92 67 86 — 31 310 
Total loans not subject to risk rating$— $708 $39,521 $50,583 $30,572 $183,882 $83,257 $2,778 $391,301 
Performing Loans— 708 39,376 49,692 30,249 178,492 82,630 2,224 383,371 
Non-Performing Loans— — 145 891 323 5,390 627 554 7,930