LOANS, NET (Tables)

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Schedule of composition of the loan portfolio

(Dollars in Thousands)		June 30, 2017		December 31, 2016
Commercial, Financial and Agricultural		$	213,544	$	216,404
Real Estate – Construction			67,331		58,443
Real Estate – Commercial Mortgage			519,140		503,978
Real Estate – Residential(1)			319,129		281,509
Real Estate – Home Equity			230,995		236,512
Consumer			271,057		264,443
	Loans, Net of Unearned Income	$	1,621,196	$	1,561,289

Schedule of recorded investment in nonaccrual loans and loans past due over 90 days and still on accrual by class of loans

	June 30, 2017				December 31, 2016
(Dollars in Thousands)	Nonaccrual		90 + Days		Nonaccrual		90 + Days
Commercial, Financial and Agricultural	$	455	$	-	$	468	$	-
Real Estate – Construction		363		-		311		-
Real Estate – Commercial Mortgage		2,984		-		3,410		-
Real Estate – Residential		2,485		-		2,330		-
Real Estate – Home Equity		1,496		-		1,774		-
Consumer		183		-		240		-
Total Nonaccrual Loans	$	7,966	$	-	$	8,533	$	-

Schedule of aging of past due loans by class of loans

	30-59		60-89		90 +		Total		Total		Total
(Dollars in Thousands)	DPD		DPD		DPD		Past Due		Current		Loans(1)
June 30, 2017
Commercial, Financial and Agricultural	$	54	$	51	$	-	$	105	$	212,984	$	213,544
Real Estate – Construction		435		-		-		435		66,533		67,331
Real Estate – Commercial Mortgage		262		28		-		290		515,866		519,140
Real Estate – Residential		262		585		-		847		315,797		319,129
Real Estate – Home Equity		757		40		-		797		228,702		230,995
Consumer		1,002		313		-		1,315		269,559		271,057
Total Past Due Loans	$	2,772	$	1,017	$	-	$	3,789	$	1,609,441	$	1,621,196
December 31, 2016
Commercial, Financial and Agricultural	$	209	$	48	$	-	$	257	$	215,679	$	216,404
Real Estate – Construction		949		282		-		1,231		56,901		58,443
Real Estate – Commercial Mortgage		835		1		-		836		499,732		503,978
Real Estate – Residential		1,199		490		-		1,689		277,490		281,509
Real Estate – Home Equity		577		51		-		628		234,110		236,512
Consumer		1,516		281		-		1,797		262,406		264,443
Total Past Due Loans	$	5,285	$	1,153	$	-	$	6,438	$	1,546,318	$	1,561,289
(1) Total Loans include nonaccrual loans

Schedule of activity in the allowance for loan losses by portfolio class

		Commercial,				Real Estate
		Financial,		Real Estate		Commercial		Real Estate		Real Estate
(Dollars in Thousands)		Agricultural		Construction		Mortgage		Residential		Home Equity		Consumer		Total
Three Months Ended
June 30, 2017
Beginning Balance		$	1,150	$	100	$	4,080	$	3,376	$	2,522	$	2,107	$	13,335
	Provision for Loan Losses		229		14		165		(150)		(37)		368		589
	Charge-Offs		(324)		-		(478)		(44)		-		(537)		(1,383)
	Recoveries		40		-		58		202		39		362		701
	Net Charge-Offs		(284)		-		(420)		158		39		(175)		(682)
Ending Balance		$	1,095	$	114	$	3,825	$	3,384	$	2,524	$	2,300	$	13,242
Six Months Ended
June 30, 2017
Beginning Balance		$	1,198	$	168	$	4,315	$	3,445	$	2,297	$	2,008	$	13,431
	Provision for Loan Losses		193		(54)		(22)		(316)		251		847		899
	Charge-Offs		(417)		-		(549)		(160)		(92)		(1,161)		(2,379)
	Recoveries		121		-		81		415		68		606		1,291
	Net Charge-Offs		(296)		-		(468)		255		(24)		(555)		(1,088)
Ending Balance		$	1,095	$	114	$	3,825	$	3,384	$	2,524	$	2,300	$	13,242
Three Months Ended
June 30, 2016
Beginning Balance		$	883	$	101	$	4,349	$	4,137	$	2,435	$	1,708	$	13,613
	Provision for Loan Losses		420		25		(197)		(676)		21		310		(97)
	Charge-Offs		(304)		-		-		(205)		(146)		(438)		(1,093)
	Recoveries		49		-		237		579		81		308		1,254
	Net Charge-Offs		(255)		-		237		374		(65)		(130)		161
Ending Balance		$	1,048	$	126	$	4,389	$	3,835	$	2,391	$	1,888	$	13,677
Six Months Ended
June 30, 2016
Beginning Balance		$	905	$	101	$	4,498	$	4,409	$	2,473	$	1,567	$	13,953
	Provision for Loan Losses		396		25		(153)		(706)		139		654		355
	Charge-Offs		(341)		-		(274)		(683)		(361)		(877)		(2,536)
	Recoveries		88		-		318		815		140		544		1,905
	Net Charge-Offs		(253)		-		44		132		(221)		(333)		(631)
Ending Balance		$	1,048	$	126	$	4,389	$	3,835	$	2,391	$	1,888	$	13,677

Schedule of allowance for loan losses by portfolio class and disaggregated on the basis of the impairment methodology

	Commercial,				Real Estate
	Financial,		Real Estate		Commercial		Real Estate		Real Estate
(Dollars in Thousands	Agricultural		Construction		Mortgage		Residential		Home Equity		Consumer		Total
June 30, 2017
Period-end amount
Allocated to:
Loans Individually
Evaluated for Impairment	$	82	$	4	$	1,685	$	1,405	$	408	$	3	$	3,587
Loans Collectively
Evaluated for Impairment		1,013		110		2,140		1,979		2,116		2,297		9,655
Ending Balance	$	1,095	$	114	$	3,825	$	3,384	$	2,524	$	2,300	$	13,242
December 31, 2016
Period-end amount
Allocated to:
Loans Individually
Evaluated for Impairment	$	80	$	-	$	2,038	$	1,561	$	335	$	6	$	4,020
Loans Collectively
Evaluated for Impairment		1,118		168		2,277		1,884		1,962		2,002		9,411
Ending Balance	$	1,198	$	168	$	4,315	$	3,445	$	2,297	$	2,008	$	13,431
June 30, 2016
Period-end amount
Allocated to:
Loans Individually
Evaluated for Impairment	$	69	$	-	$	1,953	$	1,868	$	318	$	9	$	4,217
Loans Collectively
Evaluated for Impairment		979		126		2,436		1,967		2,073		1,879		9,460
Ending Balance	$	1,048	$	126	$	4,389	$	3,835	$	2,391	$	1,888	$	13,677

Schedule of allowance for loan losses by portfolio class

	Commercial,				Real Estate
	Financial,		Real Estate		Commercial		Real Estate		Real Estate
(Dollars in Thousands)	Agricultural		Construction		Mortgage		Residential		Home Equity		Consumer		Total
June 30, 2017
Individually Evaluated for
Impairment	$	1,078	$	363	$	21,502	$	14,879	$	3,314	$	140	$	41,276
Collectively Evaluated for
Impairment		212,466		66,968		497,638		304,250		227,681		270,917		1,579,920
Total	$	213,544	$	67,331	$	519,140	$	319,129	$	230,995	$	271,057	$	1,621,196
December 31, 2016
Individually Evaluated for
Impairment	$	1,042	$	247	$	23,855	$	15,596	$	3,375	$	174	$	44,289
Collectively Evaluated for
Impairment		215,362		58,196		480,123		265,913		233,137		264,269		1,517,000
Total	$	216,404	$	58,443	$	503,978	$	281,509	$	236,512	$	264,443	$	1,561,289
June 30, 2016
Individually Evaluated for
Impairment	$	793	$	-	$	20,589	$	17,725	$	2,872	$	206	$	42,185
Collectively Evaluated for
Impairment		206,312		46,930		464,740		273,467		232,522		254,318		1,478,289
Total	$	207,105	$	46,930	$	485,329	$	291,192	$	235,394	$	254,524	$	1,520,474

Schedule of loans individually evaluated for impairment by class of loans

	Unpaid		Recorded		Recorded
	Principal		Investment		Investment		Related
(Dollars in Thousands)	Balance		With No Allowance		With Allowance		Allowance
June 30, 2017
Commercial, Financial and Agricultural	$	1,078	$	351	$	727	$	82
Real Estate – Construction		363		298		65		4
Real Estate – Commercial Mortgage		21,502		7,378		14,124		1,685
Real Estate – Residential		14,879		2,547		12,332		1,405
Real Estate – Home Equity		3,314		1,538		1,776		408
Consumer		140		82		58		3
Total	$	41,276	$	12,194	$	29,082	$	3,587
December 31, 2016
Commercial, Financial and Agricultural	$	1,042	$	565	$	477	$	80
Real Estate – Construction		247		-		247		-
Real Estate – Commercial Mortgage		23,855		8,954		14,901		2,038
Real Estate – Residential		15,596		2,509		13,087		1,561
Real Estate – Home Equity		3,375		1,871		1,504		335
Consumer		174		65		109		6
Total	$	44,289	$	13,964	$	30,325	$	4,020

Schedule of Average recorded investment and interest income recognized by class of impaired loans

	Three Months Ended June 30,								Six Months Ended June 30,
	2017				2016				2017				2016
	Average		Total		Average		Total		Average		Total		Average		Total
	Recorded		Interest		Recorded		Interest		Recorded		Interest		Recorded		Interest
(Dollars in Thousands)	Investment		Income		Investment		Income		Investment		Income		Investment		Income
Commercial, Financial and
Agricultural	$	1,158	$	11	$	802	$	12	$	1,119	$	23	$	813	$	25
Real Estate – Construction		363		1		-		-		324		2		32		-
Real Estate – Commercial Mortgage		22,281		220		20,694		216		22,806		443		20,745		455
Real Estate – Residential		14,789		174		17,973		196		15,058		353		18,172		405
Real Estate – Home Equity		3,414		27		3,042		29		3,401		54		3,076		56
Consumer		142		2		206		2		153		4		224		4
Total	$	42,147	$	435	$	42,717	$	455	$	42,861	$	879	$	43,062	$	945

Schedule of risk category of loans by segment

	Commercial,
	Financial,						Total Criticized
(Dollars in Thousands)	Agriculture		Real Estate		Consumer		Loans
June 30, 2017
Special Mention	$	9,637	$	16,630	$	230	$	26,497
Substandard		1,737		39,066		519		41,322
Doubtful		-		-		-		-
Total Criticized Loans	$	11,374	$	55,696	$	749	$	67,819
December 31, 2016
Special Mention	$	3,300	$	23,183	$	216	$	26,699
Substandard		1,158		39,800		549		41,507
Doubtful		-		-		-		-
Total Criticized Loans	$	4,458	$	62,983	$	765	$	68,206

Schedule of troubled debt restructurings loans

	June 30, 2017				December 31, 2016
(Dollars in Thousands)	Accruing		Nonaccruing		Accruing		Nonaccruing
Commercial, Financial and Agricultural	$	848	$	-	$	772	$	40
Real Estate – Construction		-		66		-		-
Real Estate – Commercial Mortgage		18,834		1,430		20,673		1,259
Real Estate – Residential		13,110		905		13,969		444
Real Estate – Home Equity		2,505		80		2,647		-
Consumer		139		-		172		-
Total TDRs	$	35,436	$	2,481	$	38,233	$	1,743

Schedule of loans classified as TDRs

	Three Months Ended June 30,					Six Months Ended June 30,
	2017					2017
		Pre-		Post-			Pre-		Post-
	Number	Modified		Modified		Number	Modified		Modified
	of	Recorded		Recorded		of	Recorded		Recorded
(Dollars in Thousands)	Contracts	Investment		Investment		Contracts	Investment		Investment
Commercial, Financial and Agricultural	-	$	-	$	-	-	$	-	$	-
Real Estate – Construction	-		-		-	1		64		65
Real Estate – Commercial Mortgage	-		-		-	-		-		-
Real Estate – Residential	1		215		182	1		215		182
Real Estate – Home Equity	-		-		-	1		56		55
Consumer	-		-		-	-		-		-
Total TDRs	1	$	215	$	182	3	$	335	$	302
	Three Months Ended June 30,					Six Months Ended June 30,
	2016					2016
		Pre-		Post-			Pre-		Post-
	Number	Modified		Modified		Number	Modified		Modified
	of	Recorded		Recorded		of	Recorded		Recorded
(Dollars in Thousands)	Contracts	Investment		Investment		Contracts	Investment		Investment
Commercial, Financial and Agricultural	-	$	-	$	-	-	$	-	$	-
Real Estate – Construction	-		-		-	-		-		-
Real Estate – Commercial Mortgage	-		-		-	1		332		332
Real Estate – Residential	1		90		90	6		589		590
Real Estate – Home Equity	-		-		-	4		188		189
Consumer	-		-		-	-		-		-
Total TDRs	1	$	90	$	90	11	$	1,109	$	1,111

Schedule of loans modified as TDRs within the previous 12 months and subsequently defaulted

	Three Months Ended June 30,			Six Months Ended June 30,
	2017			2017
	Number	Post-Modified		Number	Post-Modified
	of	Recorded		of	Recorded
(Dollars in Thousands)	Contracts	Investment(1)		Contracts	Investment(1)
Commercial, Financial and Agricultural	-	$	-	-	$	-
Real Estate – Construction	-		-	-		-
Real Estate – Commercial Mortgage	-		-	-		-
Real Estate – Residential	-		-	-		-
Real Estate – Home Equity	-		-	-		-
Consumer	-		-	-		-
Total TDRs	-	$	-	-	$	-

Schedule of loans modified as TDRs information

	Three Months Ended June 30,			Six Months Ended June 30,
	2017			2017
	Number of	Recorded		Number of	Recorded
(Dollars in Thousands)	Contracts	Investment(1)		Contracts	Investment(1)
Extended amortization	-	$	-	-	$	-
Interest rate adjustment	1		182	3		302
Extended amortization and interest rate adjustment	-		-	-		-
Total TDRs	1	$	182	3	$	302

	Three Months Ended June 30,			Six Months Ended June 30,
	2016			2016
	Number of	Recorded		Number of	Recorded
(Dollars in Thousands)	Contracts	Investment(1)		Contracts	Investment(1)
Extended amortization	1	$	90	1	$	90
Interest rate adjustment	-		-	-		-
Extended amortization and interest rate adjustment	-		-	10		1,021
Total TDRs	1	$	90	11	$	1,111