Loans and Leases (Tables)

6 Months Ended

Jun. 30, 2015

Summary of Major Loan and Lease Categories



	At June 30, 2015								At December 31, 2014
(Dollars in thousands)	Originated			Acquired		Total			Total
Commercial, financial and agricultural	$	484,776		$	27,184	$	511,960		$	457,827
Real estate-commercial	685,024			134,911		819,935			628,478
Real estate-construction	91,956			41,693		133,649			79,887
Real estate-residential secured for business purpose	51,923			135,971		187,894			36,932
Real estate-residential secured for personal purpose	172,721			4,234		176,955			166,850
Real estate-home equity secured for personal purpose	116,491			11,961		128,452			108,250
Loans to individuals	28,070			345		28,415			29,941
Lease financings	120,597			—		120,597			118,460
Total loans and leases held for investment, net of deferred income	$	1,751,558		$	356,299	$	2,107,857		$	1,626,625
Unearned lease income, included in the above table	$	(13,561	)	$	—	$	(13,561	)	$	(14,131	)
Net deferred costs, included in the above table	3,285			—		3,285			3,218
Overdraft deposits included in the above table	75			—		75			50

Schedule of Impaired Loans

The following is a summary of the acquired impaired loans at January 1, 2015 resulting from the acquisition with Valley Green:



(Dollars in thousands)

Contractually required principal and interest payments	$	7,429
Contractual cash flows not expected to be collected (nonaccretable difference)	(5,166		)
Cash flows expected to be collected	2,263
Interest component of expected cash flows (accretable difference)	(352		)
Fair value of loans acquired with a deterioration of credit quality	$	1,911

The outstanding principal balance and carrying amount for acquired credit impaired loans at June 30, 2015 were as follows:



(Dollars in thousands)	At June 30, 2015
Outstanding principal balance	$	6,235
Carrying amount	1,876
Allowance for loan losses	—

The following table presents the changes in accretable yield on acquired credit impaired loans:



(Dollars in thousands)	Six Months Ended June 30, 2015
Beginning of period	$	—
Acquisition of credit impaired loans	352
Accretable yield amortized to interest income	(82		)
End of period	$	270

The following presents, by class of loans, the recorded investment and unpaid principal balance of impaired loans , the amounts of the impaired loans for which there is not an allowance for credit losses and the amounts for which there is an allowance for credit losses at June 30, 2015 and December 31, 2014. The impaired loans exclude loans acquired with deteriorated credit quality.



	At June 30, 2015						At December 31, 2014
(Dollars in thousands)	Recorded Investment		Unpaid Principal Balance		Related Allowance		Recorded Investment		Unpaid Principal Balance		Related Allowance
Impaired loans with no related allowance recorded:
Loans held for sale	$	4,000	$	5,229			$	—	$	—
Loans held for investment:
Commercial, financial and agricultural	$	12,542	$	13,518			$	12,628	$	13,050
Real estate—commercial real estate	18,093		19,189				29,779		30,810
Real estate—construction	863		952				5,931		6,474
Real estate—residential secured for business purpose	3,633		3,657				3,008		3,044
Real estate—residential secured for personal purpose	789		833				512		547
Real estate—home equity secured for personal purpose	160		160				184		184
Total impaired loans with no allowance recorded	$	40,080	$	43,538			$	52,042	$	54,109
Impaired loans with an allowance recorded:
Commercial, financial and agricultural	$	2,867	$	2,870	$	444	$	3,933	$	3,935	$	920
Real estate—commercial real estate	—		—		—		216		216		78
Total impaired loans with an allowance recorded	$	2,867	$	2,870	$	444	$	4,149	$	4,151	$	998



	At June 30, 2015						At December 31, 2014
(Dollars in thousands)	Recorded Investment		Unpaid Principal Balance		Related Allowance		Recorded Investment		Unpaid Principal Balance		Related Allowance
Total impaired loans:
Loans held for sale	$	4,000	$	5,229	$	—	$	—	$	—	$	—
Loans held for investment:
Commercial, financial and agricultural	$	15,409	$	16,388	$	444	$	16,561	$	16,985	$	920
Real estate—commercial real estate	18,093		19,189		—		29,995		31,026		78
Real estate—construction	863		952		—		5,931		6,474		—
Real estate—residential secured for business purpose	3,633		3,657		—		3,008		3,044		—
Real estate—residential secured for personal purpose	789		833		—		512		547		—
Real estate—home equity secured for personal purpose	160		160		—		184		184		—
Total impaired loans	$	42,947	$	46,408	$	444	$	56,191	$	58,260	$	998

Schedule of Age Analysis of Past Due Loans and Leases

The following presents, by class of loans and leases, an aging of past due loans and leases, loans and leases which are current and the recorded investment in loans and leases 90 days or more past due which are accruing interest at June 30, 2015 and December 31, 2014:



(Dollars in thousands)	30-59 Days Past Due		60-89 Days Past Due		90 Days or more Past Due		Total Past Due		Current		Acquired Credit Impaired		Total Loans and Leases Held for Investment		Recorded Investment 90 Days or more Past Due and Accruing Interest
At June 30, 2015
Commercial, financial and agricultural	$	1,434	$	274	$	3,647	$	5,355	$	506,301	$	304	$	511,960	$	—
Real estate—commercial real estate and construction:
Commercial real estate	9,553		1,409		1,551		12,513		806,401		1,021		819,935		—
Construction	520		500		363		1,383		132,266		—		133,649		—
Real estate—residential and home equity:
Residential secured for business purpose	819		943		845		2,607		184,796		491		187,894		—
Residential secured for personal purpose	239		649		252		1,140		175,815		—		176,955		—
Home equity secured for personal purpose	174		—		60		234		128,158		60		128,452		—
Loans to individuals	460		83		149		692		27,723		—		28,415		149
Lease financings	1,342		679		663		2,684		117,913		—		120,597		138
Total	$	14,541	$	4,537	$	7,530	$	26,608	$	2,079,373	$	1,876	$	2,107,857	$	287
At December 31, 2014
Commercial, financial and agricultural	$	145	$	747	$	2,567	$	3,459	$	454,368	$	—	$	457,827	$	—
Real estate—commercial real estate and construction:
Commercial real estate	361		913		1,163		2,437		626,041		—		628,478		—
Construction	—		405		5,525		5,930		73,957		—		79,887		—
Real estate—residential and home equity:
Residential secured for business purpose	167		56		713		936		35,996		—		36,932		—
Residential secured for personal purpose	409		604		60		1,073		165,777		—		166,850		—
Home equity secured for personal purpose	348		—		215		563		107,687		—		108,250		31
Loans to individuals	365		65		365		795		29,146		—		29,941		365
Lease financings	1,610		406		435		2,451		116,009		—		118,460		55
Total	$	3,405	$	3,196	$	11,043	$	17,644	$	1,608,981	$	—	$	1,626,625	$	451

Schedule of Nonperforming Loans and Leases

The following presents, by class of loans and leases, non-performing loans and leases at June 30, 2015 and December 31, 2014:



	At June 30, 2015								At December 31, 2014
(Dollars in thousands)	Nonaccrual Loans and Leases*		Accruing Troubled Debt Restructured Loans and Lease Modifications		Loans and Leases 90 Days or more Past Due and Accruing Interest		Total Non- Performing Loans and Leases		Nonaccrual Loans and Leases*		Accruing Troubled Debt Restructured Loans and Lease Modifications		Loans and Leases 90 Days or more Past Due and Accruing Interest		Total Non- Performing Loans and Leases
Loans held for sale **	$	4,000	$	—	$	—	$	4,000	$	—	$	—	$	—	$	—
Loans and leases held for investment:
Commercial, financial and agricultural	5,888		2,735		—		8,623		5,002		2,851		—		7,853
Real estate—commercial real estate and construction:
Commercial real estate	4,639		3,000		—		7,639		4,413		2,618		—		7,031
Construction	363		—		—		363		5,931		—		—		5,931
Real estate—residential and home equity:
Residential secured for business purpose	1,333		347		—		1,680		915		—		—		915
Residential secured for personal purpose	789		—		—		789		512		—		—		512
Home equity secured for personal purpose	160		—		—		160		184		—		31		215
Loans to individuals	—		—		149		149		—		—		365		365
Lease financings	525		17		138		680		380		—		55		435
Total	$	17,697	$	6,099	$	287	$	24,083	$	17,337	$	5,469	$	451	$	23,257

* Includes nonaccrual troubled debt restructured loans and lease modifications of $2.8 million and $3.1 million at June 30, 2015 and December 31, 2014, respectively.

** Includes two real estate construction loans for one borrower of $4.0 million at June 30, 2015.

Summary of Credit Quality Indicators

The following table presents classifications for originated loans:



(Dollars in thousands)	Real Estate— Residential Secured for Personal Purpose		Real Estate— Home Equity Secured for Personal Purpose		Loans to Individuals		Lease Financing		Total
At June 30, 2015
Performing	$	171,932	$	116,331	$	27,921	$	119,917	$	436,101
Nonperforming	789		160		149		680		1,778
Total	$	172,721	$	116,491	$	28,070	$	120,597	$	437,879
At December 31, 2014
Performing	$	166,338	$	108,035	$	29,576	$	118,025	$	421,974
Nonperforming	512		215		365		435		1,527
Total	$	166,850	$	108,250	$	29,941	$	118,460	$	423,501

The following table presents classifications for acquired loans:



(Dollars in thousands)	Real Estate— Residential Secured for Personal Purpose		Real Estate— Home Equity Secured for Personal Purpose		Loans to Individuals		Lease Financing		Total
At June 30, 2015
Performing	$	4,234	$	11,961	$	345	$	—	$	16,540
Nonperforming	—		—		—		—		—
Total	$	4,234	$	11,961	$	345	$	—	$	16,540

The following tables present by class, the recorded investment in loans and leases held for investment by credit quality indicator at June 30, 2015 and December 31, 2014.

The Corporation employs a ten (10) grade risk rating system related to the credit quality of commercial loans and residential real estate loans secured for a business purpose of which the first six categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating. Loans with risk ratings of one through five are reviewed based on the relationship dollar amount with the borrower: loans with a relationship total of $2.5 million or greater are reviewed quarterly; loans with a relationship balance of less than $2.5 million but greater than $500 thousand are reviewed annually based on the borrower’s fiscal year; loans with a relationship balance of less than $500 thousand are reviewed only if the loan becomes 60 days or more past due. Loans with risk ratings of six are also reviewed based on the relationship dollar amount with the borrower: loans with a relationship balance of $2.0 million or greater are reviewed quarterly; loans with a relationship balance of less than $2.0 million but greater than $500 thousand are reviewed annually; loans with a relationship balance of less than $500 thousand are reviewed only if the loan becomes 60 days or more past due. Loans with risk ratings of seven are reviewed at least quarterly, and as often as monthly, at management’s discretion. Loans with risk ratings of eight through ten are reviewed monthly.


1.	Cash Secured—No credit risk


2.	Fully Secured—Negligible credit risk


3.	Strong—Minimal credit risk


4.	Satisfactory—Nominal credit risk


5.	Acceptable—Moderate credit risk


6.	Pre-Watch—Marginal, but stable credit risk


7.	Special Mention—Potential weakness


8.	Substandard—Well-defined weakness


9.	Doubtful—Collection in-full improbable


10.	Loss—Considered uncollectible

Commercial Credit Exposure Credit Risk by Internally Assigned Grades

The following table presents classifications for originated loans:



(Dollars in thousands)	Commercial, Financial and Agricultural		Real Estate— Commercial		Real Estate— Construction		Real Estate— Residential Secured for Business Purpose		Total
At June 30, 2015
Grade:
1. Cash secured/ 2. Fully secured	$	4,243	$	—	$	2,895	$	—	$	7,138
3. Strong	14,413		7,686		3,837		—		25,936
4. Satisfactory	22,873		22,513		8,872		331		54,589
5. Acceptable	318,059		454,140		63,399		40,658		876,256
6. Pre-watch	78,898		156,795		12,090		4,011		251,794
7. Special Mention	8,885		11,378		—		1,658		21,921
8. Substandard	37,405		32,512		863		5,265		76,045
9. Doubtful	—		—		—		—		—
10.Loss	—		—		—		—		—
Total	$	484,776	$	685,024	$	91,956	$	51,923	$	1,313,679
At December 31, 2014
Grade:
1. Cash secured/ 2. Fully secured	$	4,248	$	—	$	1,262	$	—	$	5,510
3. Strong	14,013		8,504		3,897		—		26,414
4. Satisfactory	23,931		30,587		8,731		339		63,588
5. Acceptable	301,425		402,719		55,111		24,535		783,790
6. Pre-watch	65,993		123,129		4,956		5,384		199,462
7. Special Mention	7,166		17,505		—		1,304		25,975
8. Substandard	41,051		46,034		5,930		5,370		98,385
9. Doubtful	—		—		—		—		—
10.Loss	—		—		—		—		—
Total	$	457,827	$	628,478	$	79,887	$	36,932	$	1,203,124

The following table presents classifications for acquired loans:



(Dollars in thousands)	Commercial, Financial and Agricultural		Real Estate— Commercial		Real Estate— Construction		Real Estate— Residential Secured for Business Purpose		Total
At June 30, 2015
Grade:
1. Cash secured/ 2. Fully secured	$	1,015	$	—	$	—	$	—	$	1,015
3. Strong	—		—		—		—		—
4. Satisfactory	1,217		3,079		1,058		2,619		7,973
5. Acceptable	23,911		128,155		40,635		131,011		323,712
6. Pre-watch	592		1,728		—		1,391		3,711
7. Special Mention	—		—		—		253		253
8. Substandard	449		1,949		—		697		3,095
9. Doubtful	—		—		—		—		—
10.Loss	—		—		—		—		—
Total	$	27,184	$	134,911	$	41,693	$	135,971	$	339,759

Summary of Activity in the Reserve for Loan and Lease Losses

The following presents, by portfolio segment, for originated loans, a summary of the activity in the reserve for loan and lease losses, the balance in the reserve for loan and lease losses disaggregated on the basis of impairment method and the recorded investment in loans and leases disaggregated on the basis of impairment method for the three and six months ended June 30, 2015 and 2014:



(Dollars in thousands)	Commercial, Financial and Agricultural			Real Estate— Commercial and Construction			Real Estate— Residential Secured for Business Purpose			Real Estate— Residential and Home Equity Secured for Personal Purpose			Loans to Individuals			Lease Financings			Unallocated			Total
Three Months Ended June 30, 2015
Reserve for loan and lease losses:
Beginning balance	$	6,712		$	9,648		$	668		$	1,128		$	365		$	1,013		$	1,400		$	20,934
Charge-offs*	(1,038		)	(1,348		)	(24		)	(107		)	(64		)	(189		)	N/A			(2,770		)
Recoveries	115			91			7			—			41			43			N/A			297
Provision (recovery of provision)	1,058			(590		)	(35		)	167			47			258			236			1,141
Ending balance	$	6,847		$	7,801		$	616		$	1,188		$	389		$	1,125		$	1,636		$	19,602
Three Months Ended June 30, 2014
Reserve for loan and lease losses:
Beginning balance	$	9,547		$	9,247		$	1,056		$	1,221		$	598		$	1,295		$	1,603		$	24,567
Charge-offs	(250		)	(1,251		)	(98		)	(10		)	(267		)	(143		)	N/A			(2,019		)
Recoveries	63			—			45			26			81			80			N/A			295
Provision (recovery of provision)	354			1,267			22			11			(7		)	(131		)	(265		)	1,251
Ending balance	$	9,714		$	9,263		$	1,025		$	1,248		$	405		$	1,101		$	1,338		$	24,094
Six Months Ended June 30, 2015
Reserve for loan and lease losses:
Beginning balance	$	6,920		$	8,943		$	763		$	1,124		$	360		$	985		$	1,567		$	20,662
Charge-offs*	(1,338		)	(1,696		)	(24		)	(138		)	(248		)	(419		)	N/A			(3,863		)
Recoveries	225			156			13			1			89			104			N/A			588
Provision (recovery of provision)	1,040			398			(136		)	201			188			455			69			2,215
Ending balance	$	6,847		$	7,801		$	616		$	1,188		$	389		$	1,125		$	1,636		$	19,602
Six Months Ended June 30, 2014
Reserve for loan and lease losses:
Beginning balance	$	9,789		$	8,780		$	1,062		$	1,284		$	694		$	1,285		$	1,600		$	24,494
Charge-offs	(1,689		)	(1,308		)	(114		)	(90		)	(490		)	(290		)	N/A			(3,981		)
Recoveries	109			370			48			27			159			142			N/A			855
Provision (recovery of provision)	1,505			1,421			29			27			42			(36		)	(262		)	2,726
Ending balance	$	9,714		$	9,263		$	1,025		$	1,248		$	405		$	1,101		$	1,338		$	24,094

N/A – Not applicable

* Includes charge-offs of $1.3 million on two real estate construction loans for one borrower which were subsequently transferred to loans held for sale at June 2015.



(Dollars in thousands)	Commercial, Financial and Agricultural		Real Estate— Commercial and Construction		Real Estate— Residential Secured for Business Purpose		Real Estate— Residential and Home Equity Secured for Personal Purpose		Loans to Individuals		Lease Financings		Unallocated		Total
At June 30, 2015
Reserve for loan and lease losses:
Ending balance: individually evaluated for impairment	$	444	$	—	$	—	$	—	$	—	$	—	N/A		$	444
Ending balance: collectively evaluated for impairment	6,403		7,801		616		1,188		389		1,125		1,636		19,158
Total ending balance	$	6,847	$	7,801	$	616	$	1,188	$	389	$	1,125	$	1,636	$	19,602
Loans and leases held for investment:
Ending balance: individually evaluated for impairment	$	15,409	$	18,956	$	3,633	$	949	$	—	$	—			$	38,947
Ending balance: collectively evaluated for impairment	469,367		758,024		48,290		288,263		28,070		120,597				1,712,611
Total ending balance	$	484,776	$	776,980	$	51,923	$	289,212	$	28,070	$	120,597			$	1,751,558
At June 30, 2014
Reserve for loan and lease losses:
Ending balance: individually evaluated for impairment	$	680	$	8	$	456	$	—	$	—	$	—	N/A		$	1,144
Ending balance: collectively evaluated for impairment	9,034		9,255		569		1,248		405		1,101		1,338		22,950
Total ending balance	$	9,714	$	9,263	$	1,025	$	1,248	$	405	$	1,101	$	1,338	$	24,094
Loans and leases held for investment:
Ending balance: individually evaluated for impairment	$	14,800	$	34,259	$	2,477	$	887	$	1	$	—			$	52,424
Ending balance: collectively evaluated for impairment	433,193		668,536		32,807		260,345		31,563		108,126				1,534,570
Total ending balance	$	447,993	$	702,795	$	35,284	$	261,232	$	31,564	$	108,126			$	1,586,994

N/A – Not applicable

Summary of Average Recorded Investment in Impaired Loans and Leases and Analysis of Interest on Impaired Loans

The following presents by class of loans, the average recorded investment in impaired loans and an analysis of interest on impaired loans. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. Therefore, interest income on accruing impaired loans is recognized using the accrual method.



	Three Months Ended June 30, 2015						Three Months Ended June 30, 2014
(Dollars in thousands)	Average Recorded Investment		Interest Income Recognized*		Additional Interest Income That Would Have Been Recognized Under Original Terms		Average Recorded Investment		Interest Income Recognized*		Additional Interest Income That Would Have Been Recognized Under Original Terms
Loans held for sale	$	83	$	—	$	1	$	—	$	—	$	—
Loans held for investment:
Commercial, financial and agricultural	15,669		116		99		13,296		124		51
Real estate—commercial real estate	26,093		306		82		23,666		253		72
Real estate—construction	5,621		—		76		12,357		41		123
Real estate—residential secured for business purpose	3,385		39		38		2,574		17		15
Real estate—residential secured for personal purpose	796		—		11		762		—		18
Real estate—home equity secured for personal purpose	175		—		3		90		—		1
Loans to individuals	—		—		—		2		—		—
Total	$	51,822	$	461	$	310	$	52,747	$	435	$	280


*	Includes interest income recognized on a cash basis for nonaccrual loans of $18 thousand and $0 thousand for the three months ended June 30, 2015 and 2014, respectively and interest income recognized on the accrual method for accruing impaired loans of $443 thousand and $435 thousand for the three months ended June 30, 2015 and 2014, respectively.



	Six Months Ended June 30, 2015						Six Months Ended June 30, 2014
(Dollars in thousands)	Average Recorded Investment		Interest Income Recognized*		Additional Interest Income That Would Have Been Recognized Under Original Terms		Average Recorded Investment		Interest Income Recognized*		Additional Interest Income That Would Have Been Recognized Under Original Terms
Loans held for sale	$	47	$	—	$	1	$	—	$	—	$	—
Loans held for investment:
Commercial, financial and agricultural	15,990		258		186		13,794		251		116
Real estate—commercial real estate	27,450		626		165		24,884		535		166
Real estate—construction	5,688		—		153		12,412		83		247
Real estate—residential secured for business purpose	3,291		68		54		2,272		33		35
Real estate—residential secured for personal purpose	674		—		24		888		—		32
Real estate—home equity secured for personal purpose	179		—		6		84		—		2
Loans to individuals	—		—		—		6		—		—
Total	$	53,319	$	952	$	589	$	54,340	$	902	$	598

Schedule of Troubled Debt Restructured Loans

The following presents, by class of loans, information regarding consumer mortgages collateralized by residential real estate property that are in the process of foreclosure at June 30, 2015 and December 31, 2014:



(Dollars in thousands)	At June 30, 2015		At December 31, 2014
Real estate-residential secured for personal purpose	$	313	$	62
Real estate-home equity secured for personal purpose	59		—
Total	$	372	$	62

The following presents, by class of loans, information regarding accruing and nonaccrual loans that were restructured:



	Three Months Ended June 30, 2015							Three Months Ended June 30, 2014
(Dollars in thousands)	Number of Loans	Pre- Restructuring Outstanding Recorded Investment		Post- Restructuring Outstanding Recorded Investment		Related Allowance		Number of Loans	Pre- Restructuring Outstanding Recorded Investment		Post- Restructuring Outstanding Recorded Investment		Related Allowance
Accruing Troubled Debt Restructured Loans:
Commercial, financial and agricultural	2	$	947	$	947	$	—	—	$	—	$	—	$	—
Real estate—commercial real estate	1	405		405		—		—	—		—		—
Total	3	$	1,352	$	1,352	$	—	—	$	—	$	—	$	—
Nonaccrual Troubled Debt Restructured Loans:
Total	—	$	—	$	—	$	—	—	$	—	$	—	$	—



	Six Months Ended June 30, 2015							Six Months Ended June 30, 2014
(Dollars in thousands)	Number of Loans	Pre- Restructuring Outstanding Recorded Investment		Post- Restructuring Outstanding Recorded Investment		Related Allowance		Number of Loans	Pre- Restructuring Outstanding Recorded Investment		Post- Restructuring Outstanding Recorded Investment		Related Allowance
Accruing Troubled Debt Restructured Loans:
Commercial, financial and agricultural	3	$	1,090	$	1,090	$	71	—	$	—	$	—	$	—
Real estate—commercial real estate	1	405		405		—		—	—		—		—
Real estate—residential secured for business purpose	1	353		353		—		—	—		$	—	—
Total	5	$	1,848	$	1,848	$	71	—	$	—	$	—	$	—
Nonaccrual Troubled Debt Restructured Loans:
Commercial, financial and agricultural	1	$	122	$	122	$	42	—	$	—	$	—	$	—
Real estate—commercial real estate	—	—		—		—		1	50		50		—
Real estate—residential secured for business purpose	—	—		—		—		2	688		688		—
Total	1	$	122	$	122	$	42	3	$	738	$	738	$	—

Summary of Concessions Granted on Restructured Loans

The following presents, by class of loans, information regarding the types of concessions granted on accruing and nonaccrual loans that were restructured during the three and six months ended June 30, 2015 and 2014.



	Temporary Payment Reduction			Interest Rate Reduction			Maturity Date Extension			Amortization Period Extension			Total Concessions Granted
(Dollars in thousands)	No. of Loans	Amount		No. of Loans	Amount		No. of Loans	Amount		No. of Loans	Amount		No. of Loans	Amount
Three Months Ended June 30, 2015
Accruing Troubled Debt Restructured Loans:
Commercial, financial and agricultural	—	$	—	—	$	—	1	$	500	1	$	447	2	$	947
Real estate—commercial real estate	—	—		—	—		—	—		1	405		1	405
Total	—	$	—	—	$	—	1	$	500	2	$	852	3	$	1,352
Nonaccrual Troubled Debt Restructured Loans:
Total	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Three Months Ended June 30, 2014
Accruing Troubled Debt Restructured Loans:
Total	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Nonaccrual Troubled Debt Restructured Loans:
Total	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Six Months Ended June 30, 2015
Accruing Troubled Debt Restructured Loans:
Commercial, financial and agricultural	1	$	143	—	$	—	1	$	500	1	$	447	3	$	1,090
Real estate—commercial real estate	—	—		—	—		—	—		1	405		1	405
Real estate—residential secured for business purpose	1	353		—	—		—	—		—	—		1	353
Total	2	$	496	—	$	—	1	$	500	2	$	852	5	$	1,848
Nonaccrual Troubled Debt Restructured Loans:
Commercial, financial and agricultural	1	$	122	—	$	—	—	$	—	—	$	—	1	$	122
Total	1	$	122	—	$	—	—	$	—	—	$	—	1	$	122
Six Months Ended June 30, 2014
Accruing Troubled Debt Restructured Loans:
Total	—	$	—	—	$	—	—	$	—	—	$	—	—	$	—
Nonaccrual Troubled Debt Restructured Loans:
Real estate—commercial real estate	—	$	—	1	$	50	—	$	—	—	$	—	1	$	50
Real estate—residential secured for business purpose	—	—		1	55		1	633		—	—		2	688
Total	—	$	—	2	$	105	1	$	633	—	$	—	3	$	738

Schedule of Accruing and Nonaccruing Troubled Debt Restructured Loans

The following presents, by class of loans, information regarding accruing and nonaccrual troubled debt restructured loans, for which there were payment defaults within twelve months of the restructuring date:



	Three Months Ended June 30,						Six Months Ended June 30,
	2015			2014			2015			2014
(Dollars in thousands)	Number of Loans	Recorded Investment		Number of Loans	Recorded Investment		Number of Loans	Recorded Investment		Number of Loans	Recorded Investment
Accruing Troubled Debt Restructured Loans:
Total	—	$	—	—	$	—	—	$	—	—	$	—
Nonaccrual Troubled Debt Restructured Loans:
Commercial, financial and agricultural	—	$	—	—	$	—	2	$	200	—	$	—
Total	—	$	—	—	$	—	2	$	200	—	$	—