LOANS, NET (Tables)

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Schedule of composition of the loan portfolio

(Dollars in Thousands)		March 31, 2018		December 31, 2017
Commercial, Financial and Agricultural		$	198,775	$	218,166
Real Estate – Construction			80,236		77,966
Real Estate – Commercial Mortgage			551,309		535,707
Real Estate – Residential(1)			322,038		311,906
Real Estate – Home Equity			223,994		229,513
Consumer(2)			285,543		280,234
	Loans, Net of Unearned Income	$	1,661,895	$	1,653,492

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

	March 31, 2018				December 31, 2017
(Dollars in Thousands)	Nonaccrual		90 + Days		Nonaccrual		90 + Days
Commercial, Financial and Agricultural	$	567	$	-	$	629	$	-
Real Estate – Construction		608		-		297		-
Real Estate – Commercial Mortgage		1,940		-		2,370		-
Real Estate – Residential		2,398		-		1,938		-
Real Estate – Home Equity		1,686		-		1,748		-
Consumer		115		-		177		36
Total Nonaccrual Loans	$	7,314	$	-	$	7,159	$	36

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)
March 31, 2018
Commercial, Financial and Agricultural	$	125	$	149	$	-	$	274	$	197,934	$	198,775
Real Estate – Construction		162		-		-		162		79,466		80,236
Real Estate – Commercial Mortgage		360		917		-		1,277		548,092		551,309
Real Estate – Residential		1,252		33		-		1,285		318,355		322,038
Real Estate – Home Equity		234		1		-		235		222,073		223,994
Consumer		690		345		-		1,035		284,393		285,543
Total Past Due Loans	$	2,823	$	1,445	$	-	$	4,268	$	1,650,313	$	1,661,895
December 31, 2017
Commercial, Financial and Agricultural	$	87	$	55	$	-	$	142	$	217,395	$	218,166
Real Estate – Construction		811		-		-		811		76,858		77,966
Real Estate – Commercial Mortgage		437		195		-		632		532,705		535,707
Real Estate – Residential		701		446		-		1,147		308,821		311,906
Real Estate – Home Equity		80		2		-		82		227,683		229,513
Consumer		1,316		413		36		1,765		278,292		280,234
Total Past Due Loans	$	3,432	$	1,111	$	36	$	4,579	$	1,641,754	$	1,653,492
(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
March 31, 2018
Beginning Balance		$	1,191	$	122	$	4,346	$	3,206	$	2,506	$	1,936	$	13,307
	Provision for Loan Losses		(44)		128		(126)		180		(90)		697		745
	Charge-Offs		(182)		(7)		(290)		(107)		(158)		(695)		(1,439)
	Recoveries		166		1		123		84		61		210		645
	Net Charge-Offs		(16)		(6)		(167)		(23)		(97)		(485)		(794)
Ending Balance		$	1,131	$	244	$	4,053	$	3,363	$	2,319	$	2,148	$	13,258
Three Months Ended
March 31, 2017
Beginning Balance		$	1,198	$	168	$	4,315	$	3,445	$	2,297	$	2,008	$	13,431
	Provision for Loan Losses		(36)		(68)		(187)		(166)		288		479		310
	Charge-Offs		(93)		-		(71)		(116)		(92)		(624)		(996)
	Recoveries		81		-		23		213		29		244		590
	Net Charge-Offs		(12)		-		(48)		97		(63)		(380)		(406)
Ending Balance		$	1,150	$	100	$	4,080	$	3,376	$	2,522	$	2,107	$	13,335

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
March 31, 2018
Period-end amount
Allocated to:
Loans Individually
Evaluated for Impairment	$	182	$	114	$	1,779	$	1,412	$	389	$	1	$	3,877
Loans Collectively
Evaluated for Impairment		949		130		2,274		1,951		1,930		2,147		9,381
Ending Balance	$	1,131	$	244	$	4,053	$	3,363	$	2,319	$	2,148	$	13,258
December 31, 2017
Period-end amount
Allocated to:
Loans Individually
Evaluated for Impairment	$	215	$	1	$	2,165	$	1,220	$	515	$	1	$	4,117
Loans Collectively
Evaluated for Impairment		976		121		2,181		1,986		1,991		1,935		9,190
Ending Balance	$	1,191	$	122	$	4,346	$	3,206	$	2,506	$	1,936	$	13,307
March 31, 2017
Period-end amount
Allocated to:
Loans Individually
Evaluated for Impairment	$	94	$	2	$	2,027	$	1,486	$	445	$	4	$	4,058
Loans Collectively
Evaluated for Impairment		1,056		98		2,053		1,890		2,077		2,103		9,277
Ending Balance	$	1,150	$	100	$	4,080	$	3,376	$	2,522	$	2,107	$	13,335

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
March 31, 2018
Individually Evaluated for
Impairment	$	1,283	$	671	$	18,445	$	13,204	$	3,198	$	109	$	36,910
Collectively Evaluated for
Impairment		197,492		79,565		532,864		308,834		220,796		285,434		1,624,985
Total	$	198,775	$	80,236	$	551,309	$	322,038	$	223,994	$	285,543	$	1,661,895
December 31, 2017
Individually Evaluated for
Impairment	$	1,378	$	361	$	19,280	$	12,871	$	3,332	$	113	$	37,335
Collectively Evaluated for
Impairment		216,788		77,605		516,427		299,035		226,181		280,121		1,616,157
Total	$	218,166	$	77,966	$	535,707	$	311,906	$	229,513	$	280,234	$	1,653,492
March 31, 2017
Individually Evaluated for
Impairment	$	1,238	$	362	$	23,061	$	14,699	$	3,514	$	145	$	43,019
Collectively Evaluated for
Impairment		213,357		59,576		480,807		290,293		227,786		270,121		1,541,940
Total	$	214,595	$	59,938	$	503,868	$	304,992	$	231,300	$	270,266	$	1,584,959

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
March 31, 2018
Commercial, Financial and Agricultural	$	1,283	$	114	$	1,169	$	182
Real Estate – Construction		671		-		671		114
Real Estate – Commercial Mortgage		18,445		1,389		17,056		1,779
Real Estate – Residential		13,204		1,773		11,431		1,412
Real Estate – Home Equity		3,198		1,419		1,779		389
Consumer		109		42		67		1
Total	$	36,910	$	4,737	$	32,173	$	3,877
December 31, 2017
Commercial, Financial and Agricultural	$	1,378	$	118	$	1,260	$	215
Real Estate – Construction		361		297		64		1
Real Estate – Commercial Mortgage		19,280		1,763		17,517		2,165
Real Estate – Residential		12,871		1,516		11,355		1,220
Real Estate – Home Equity		3,332		1,157		2,175		515
Consumer		113		45		68		1
Total	$	37,335	$	4,896	$	32,439	$	4,117

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

	Three Months Ended March 31,
	2018				2017
	Average		Total		Average		Total
	Recorded		Interest		Recorded		Interest
(Dollars in Thousands)	Investment		Income		Investment		Income
Commercial, Financial and Agricultural	$	1,330	$	29	$	1,140	$	12
Real Estate – Construction		517		1		305		-
Real Estate – Commercial Mortgage		18,862		175		23,458		223
Real Estate – Residential		13,038		148		15,147		180
Real Estate – Home Equity		3,265		26		3,445		27
Consumer		111		2		159		2
Total	$	37,123	$	381	$	43,654	$	444

Schedule of risk category of loans by segment

	Commercial,
	Financial,						Total Criticized
(Dollars in Thousands)	Agriculture		Real Estate		Consumer		Loans
March 31, 2018
Special Mention	$	3,937	$	12,779	$	62	$	16,778
Substandard		1,050		30,173		486		31,709
Doubtful		-		-		-		-
Total Criticized Loans	$	4,987	$	42,952	$	548	$	48,487
December 31, 2017
Special Mention	$	7,879	$	13,324	$	65	$	21,268
Substandard		1,057		29,291		654		31,002
Doubtful		-		-		-		-
Total Criticized Loans	$	8,936	$	42,615	$	719	$	52,270

Schedule of troubled debt restructurings loans

	March 31, 2018				December 31, 2017
(Dollars in Thousands)	Accruing		Nonaccruing		Accruing		Nonaccruing
Commercial, Financial and Agricultural	$	802	$	230	$	822	$	-
Real Estate – Construction		63		-		64		-
Real Estate – Commercial Mortgage		16,712		1,351		17,058		1,636
Real Estate – Residential		11,451		548		11,666		503
Real Estate – Home Equity		2,336		102		2,441		186
Consumer		108		-		113		-
Total TDRs	$	31,472	$	2,231	$	32,164	$	2,325

Schedule of loans classified as TDRs

	Three Months Ended March 31,					Three Months Ended March 31,
	2018					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	1	$	497	$	230	-	$	-	$	-
Real Estate – Construction	-		-		-	1		64		65
Real Estate – Commercial Mortgage	1		228		228	-		-		-
Real Estate – Home Equity	-		-		-	1		56		55
Consumer	-		-		-	-		-		-
Total TDRs	2	$	725	$	458	2	$	120	$	120

Schedule of loans modified as TDRs information

	Three Months Ended March 31,			Three Months Ended March 31,
	2018			2017
	Number of	Recorded		Number of	Recorded
(Dollars in Thousands)	Contracts	Investment(1)		Contracts	Investment(1)
Extended amortization	1	$	228	-	$	-
Interest rate adjustment	-		-	2		120
Extended amortization and interest rate adjustment	-		-	-		-
Principal Moratorium	1		230	-		-
Other	-		-	-		-
Total TDRs	2	$	458	2	$	120