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Allowance for Credit Losses (Tables)
 3 Months Ended
Mar. 31, 2013
Allowance for Credit Losses [Abstract]  
Allocation of the allowance for credit losses by portfolio segment and by impairment methodology
The following tables show the allocation of the allowance for credit losses by portfolio segment and by impairment methodology at the dates indicated (in thousands):

March 31, 2013
 
Commercial Real Estate
 
 
Agricultural Real Estate
 
 
Real Estate Construction
 
 
Residential 1st Mortgages
 
 
Home Equity Lines & Loans
 
 
Agricultural
 
 
Commercial
 
 
Consumer & Other
 
 
Unallocated
 
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year-To-Date Allowance for Credit Losses:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning Balance- January 1, 2013
 
$
6,464
 
 
$
2,877
 
 
$
986
 
 
$
1,219
 
 
$
3,235
 
 
$
10,437
 
 
$
7,963
 
 
$
182
 
 
$
854
 
 
$
34,217
 
  Charge-Offs
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(16
)
 
 
(1
)
 
 
-
 
 
 
-
 
 
 
(18
)
 
 
-
 
 
 
(35
)
  Recoveries
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
2
 
 
 
13
 
 
 
47
 
 
 
11
 
 
 
-
 
 
 
73
 
  Provision
 
 
207
 
 
 
918
 
 
 
(17
)
 
 
57
 
 
 
(27
)
 
 
(1,038
)
 
 
(44
)
 
 
(12
)
 
 
(44
)
 
 
-
 
Ending Balance- March 31, 2013
 
$
6,671
 
 
$
3,795
 
 
$
969
 
 
$
1,260
 
 
$
3,209
 
 
$
9,412
 
 
$
7,966
 
 
$
163
 
 
$
810
 
 
$
34,255
 
Ending Balance Individually Evaluated for Impairment
 
 
-
 
 
 
263
 
 
 
-
 
 
 
-
 
 
 
153
 
 
 
1,022
 
 
 
210
 
 
 
58
 
 
 
-
 
 
 
1,706
 
Ending Balance Collectively Evaluated for Impairment
 
 
6,671
 
 
 
3,532
 
 
 
969
 
 
 
1,260
 
 
 
3,056
 
 
 
8,390
 
 
 
7,756
 
 
 
105
 
 
 
810
 
 
 
32,549
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending Balance
 
$
360,893
 
 
$
318,823
 
 
$
32,681
 
 
$
145,419
 
 
$
40,141
 
 
$
181,725
 
 
$
142,115
 
 
$
4,898
 
 
$
-
 
 
$
1,226,695
 
Ending Balance Individually Evaluated for Impairment
 
 
107
 
 
 
5,335
 
 
 
-
 
 
 
735
 
 
 
398
 
 
 
3,740
 
 
 
533
 
 
 
58
 
 
 
-
 
 
 
10,906
 
Ending Balance Collectively Evaluated for Impairment
 
 
360,786
 
 
 
313,488
 
 
 
32,681
 
 
 
144,684
 
 
 
39,743
 
 
 
177,985
 
 
 
141,582
 
 
 
4,840
 
 
 
-
 
 
 
1,215,789
 

December 31, 2012
 
Commercial Real Estate
 
 
Agricultural Real Estate
 
 
Real Estate Construction
 
 
Residential 1st Mortgages
 
 
Home Equity Lines & Loans
 
 
Agricultural
 
 
Commercial
 
 
Consumer & Other
 
 
Unallocated
 
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year-To-Date Allowance for Credit Losses:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning Balance- January 1, 2012
 
$
5,823
 
 
$
2,583
 
 
$
1,933
 
 
$
1,251
 
 
$
3,746
 
 
$
8,127
 
 
$
8,733
 
 
$
207
 
 
$
614
 
 
$
33,017
 
  Charge-Offs
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(152
)
 
 
(259
)
 
 
(294
)
 
 
(198
)
 
 
(145
)
 
 
-
 
 
 
(1,048
)
  Recoveries
 
 
-
 
 
 
90
 
 
 
-
 
 
 
53
 
 
 
14
 
 
 
61
 
 
 
117
 
 
 
63
 
 
 
-
 
 
 
398
 
  Provision
 
 
641
 
 
 
204
 
 
 
(947
)
 
 
67
 
 
 
(266
)
 
 
2,543
 
 
 
(689
)
 
 
57
 
 
 
240
 
 
 
1,850
 
Ending Balance- December 31, 2012
 
$
6,464
 
 
$
2,877
 
 
$
986
 
 
$
1,219
 
 
$
3,235
 
 
$
10,437
 
 
$
7,963
 
 
$
182
 
 
$
854
 
 
$
34,217
 
Ending Balance Individually Evaluated for Impairment
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
173
 
 
 
996
 
 
 
144
 
 
 
61
 
 
 
-
 
 
 
1,374
 
Ending Balance Collectively Evaluated for Impairment
 
 
6,464
 
 
 
2,877
 
 
 
986
 
 
 
1,219
 
 
 
3,062
 
 
 
9,441
 
 
 
7,819
 
 
 
121
 
 
 
854
 
 
 
32,843
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending Balance
 
$
350,548
 
 
$
311,992
 
 
$
32,680
 
 
$
140,257
 
 
$
42,042
 
 
$
221,032
 
 
$
143,293
 
 
$
5,058
 
 
$
-
 
 
$
1,246,902
 
Ending Balance Individually Evaluated for Impairment
 
 
289
 
 
 
5,423
 
 
 
-
 
 
 
657
 
 
 
980
 
 
 
3,937
 
 
 
250
 
 
 
61
 
 
 
-
 
 
 
11,597
 
Ending Balance Collectively Evaluated for Impairment
 
 
350,259
 
 
 
306,569
 
 
 
32,680
 
 
 
139,600
 
 
 
41,062
 
 
 
217,095
 
 
 
143,043
 
 
 
4,997
 
 
 
-
 
 
 
1,235,305
 

March 31, 2012
 
Commercial Real Estate
 
 
Agricultural Real Estate
 
 
Real Estate Construction
 
 
Residential 1st Mortgages
 
 
Home Equity Lines & Loans
 
 
Agricultural
 
 
Commercial
 
 
Consumer & Other
 
 
Unallocated
 
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year-To-Date Allowance for Credit Losses:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning Balance - January 1, 2012
 
$
5,823
 
 
$
2,583
 
 
$
1,933
 
 
$
1,251
 
 
$
3,746
 
 
$
8,127
 
 
$
8,733
 
 
$
207
 
 
$
614
 
 
$
33,017
 
  Charge-Offs
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(69
)
 
 
-
 
 
 
(198
)
 
 
(64
)
 
 
-
 
 
 
(331
)
  Recoveries
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
8
 
 
 
2
 
 
 
8
 
 
 
18
 
 
 
-
 
 
 
36
 
  Provision
 
 
(1,380
)
 
 
192
 
 
 
268
 
 
 
44
 
 
 
(133
)
 
 
628
 
 
 
94
 
 
 
1
 
 
 
506
 
 
 
220
 
Ending Balance - March 31, 2012
 
$
4,443
 
 
$
2,775
 
 
$
2,201
 
 
$
1,295
 
 
$
3,552
 
 
$
8,757
 
 
$
8,637
 
 
$
162
 
 
$
1,120
 
 
$
32,942
 
Ending Balance Individually Evaluated for Impairment
 
 
-
 
 
 
-
 
 
 
-
 
 
 
48
 
 
 
114
 
 
 
846
 
 
 
51
 
 
 
22
 
 
 
-
 
 
 
1,081
 
Ending Balance Collectively Evaluated for Impairment
 
 
4,443
 
 
 
2,775
 
 
 
2,201
 
 
 
1,247
 
 
 
3,438
 
 
 
7,911
 
 
 
8,586
 
 
 
140
 
 
 
1,120
 
 
 
31,861
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending Balance
 
$
321,161
 
 
$
277,631
 
 
$
32,036
 
 
$
111,660
 
 
$
49,094
 
 
$
200,034
 
 
$
160,066
 
 
$
6,601
 
 
$
-
 
 
$
1,158,283
 
Ending Balance Individually Evaluated for Impairment
 
 
1,137
 
 
 
933
 
 
 
-
 
 
 
406
 
 
 
1,007
 
 
 
1,155
 
 
 
339
 
 
 
22
 
 
 
-
 
 
 
4,999
 
Ending Balance Collectively Evaluated for Impairment
 
 
320,024
 
 
 
276,698
 
 
 
32,036
 
 
 
111,254
 
 
 
48,087
 
 
 
198,879
 
 
 
159,727
 
 
 
6,579
 
 
 
-
 
 
 
1,153,284
 
Loan portfolio allocated by management's internal risk ratings
The following tables show the loan portfolio allocated by management's internal risk ratings at the dates indicated (in thousands):

March 31, 2013
 
Pass
 
 
Special Mention
 
 
Substandard
 
 
Total Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
336,525
 
 
$
15,273
 
 
$
9,095
 
 
$
360,893
 
Agricultural Real Estate
 
 
308,475
 
 
 
3,799
 
 
 
6,549
 
 
 
318,823
 
Real Estate Construction
 
 
26,472
 
 
 
6,209
 
 
 
-
 
 
 
32,681
 
Residential 1st Mortgages
 
 
142,951
 
 
 
1,376
 
 
 
1,092
 
 
 
145,419
 
Home Equity Lines & Loans
 
 
38,870
 
 
 
-
 
 
 
1,271
 
 
 
40,141
 
Agricultural
 
 
177,245
 
 
 
980
 
 
 
3,500
 
 
 
181,725
 
Commercial
 
 
135,375
 
 
 
6,289
 
 
 
451
 
 
 
142,115
 
Consumer & Other
 
 
4,644
 
 
 
-
 
 
 
254
 
 
 
4,898
 
     Total
 
$
1,170,557
 
 
$
33,926
 
 
$
22,212
 
 
$
1,226,695
 
 
December 31, 2012
 
Pass
 
 
Special Mention
 
 
Substandard
 
 
Total Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
326,037
 
 
$
15,528
 
 
$
8,983
 
 
$
350,548
 
Agricultural Real Estate
 
 
299,642
 
 
 
6,605
 
 
 
5,745
 
 
 
311,992
 
Real Estate Construction
 
 
26,445
 
 
 
6,235
 
 
 
-
 
 
 
32,680
 
Residential 1st Mortgages
 
 
137,998
 
 
 
1,192
 
 
 
1,067
 
 
 
140,257
 
Home Equity Lines & Loans
 
 
40,866
 
 
 
-
 
 
 
1,176
 
 
 
42,042
 
Agricultural
 
 
216,164
 
 
 
1,168
 
 
 
3,700
 
 
 
221,032
 
Commercial
 
 
137,217
 
 
 
5,586
 
 
 
490
 
 
 
143,293
 
Consumer & Other
 
 
4,737
 
 
 
-
 
 
 
321
 
 
 
5,058
 
     Total
 
$
1,189,106
 
 
$
36,314
 
 
$
21,482
 
 
$
1,246,902
 
 
March 31, 2012
 
Pass
 
 
Special Mention
 
 
Substandard
 
 
Total Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
283,721
 
 
$
29,510
 
 
$
7,930
 
 
$
321,161
 
Agricultural Real Estate
 
 
250,827
 
 
 
22,541
 
 
 
4,263
 
 
 
277,631
 
Real Estate Construction
 
 
23,876
 
 
 
3,217
 
 
 
4,943
 
 
 
32,036
 
Residential 1st Mortgages
 
 
109,453
 
 
 
1,454
 
 
 
753
 
 
 
111,660
 
Home Equity Lines & Loans
 
 
47,468
 
 
 
-
 
 
 
1,626
 
 
 
49,094
 
Agricultural
 
 
193,600
 
 
 
3,295
 
 
 
3,139
 
 
 
200,034
 
Commercial
 
 
157,953
 
 
 
1,614
 
 
 
499
 
 
 
160,066
 
Consumer & Other
 
 
6,348
 
 
 
-
 
 
 
253
 
 
 
6,601
 
     Total
 
$
1,073,246
 
 
$
61,631
 
 
$
23,406
 
 
$
1,158,283
 
Aging analysis of the loan portfolio by the time past due
The following tables show an aging analysis of the loan portfolio by the time past due at the dates indicated
 
(in thousands):

 
30-89 Days
 
 
90 Days and
 
 
 
 
 
Total Past
 
 
 
 
 
Total
 
March 31, 2013
 
Past Due
 
 
Still Accruing
 
 
Nonaccrual
 
 
Due
 
 
Current
 
 
Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
364
 
 
$
-
 
 
$
-
 
 
$
364
 
 
$
360,529
 
 
$
360,893
 
Agricultural Real Estate
 
 
893
 
 
 
-
 
 
 
5,335
 
 
 
6,228
 
 
 
312,595
 
 
 
318,823
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
32,681
 
 
 
32,681
 
Residential 1st Mortgages
 
 
-
 
 
 
-
 
 
 
405
 
 
 
405
 
 
 
145,014
 
 
 
145,419
 
Home Equity Lines & Loans
 
 
275
 
 
 
-
 
 
 
195
 
 
 
470
 
 
 
39,671
 
 
 
40,141
 
Agricultural
 
 
-
 
 
 
-
 
 
 
3,237
 
 
 
3,237
 
 
 
178,488
 
 
 
181,725
 
Commercial
 
 
-
 
 
 
-
 
 
 
287
 
 
 
287
 
 
 
141,828
 
 
 
142,115
 
Consumer & Other
 
 
178
 
 
 
-
 
 
 
19
 
 
 
197
 
 
 
4,701
 
 
 
4,898
 
     Total
 
$
1,710
 
 
$
-
 
 
$
9,478
 
 
$
11,188
 
 
$
1,215,507
 
 
$
1,226,695
 
 
 
30-89 Days
 
 
90 Days and
 
 
 
 
 
 
Total Past
 
 
 
 
 
 
Total
 
December 31, 2012
 
Past Due
 
 
Still Accruing
 
 
Nonaccrual
 
 
Due
 
 
Current
 
 
Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
150
 
 
$
-
 
 
$
-
 
 
$
150
 
 
$
350,398
 
 
$
350,548
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
 
 
5,423
 
 
 
5,423
 
 
 
306,569
 
 
 
311,992
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
32,680
 
 
 
32,680
 
Residential 1st Mortgages
 
 
23
 
 
 
-
 
 
 
445
 
 
 
468
 
 
 
139,789
 
 
 
140,257
 
Home Equity Lines & Loans
 
 
70
 
 
 
-
 
 
 
213
 
 
 
283
 
 
 
41,759
 
 
 
42,042
 
Agricultural
 
 
-
 
 
 
-
 
 
 
3,198
 
 
 
3,198
 
 
 
217,834
 
 
 
221,032
 
Commercial
 
 
293
 
 
 
-
 
 
 
-
 
 
 
293
 
 
 
143,000
 
 
 
143,293
 
Consumer & Other
 
 
11
 
 
 
-
 
 
 
19
 
 
 
30
 
 
 
5,028
 
 
 
5,058
 
     Total
 
$
547
 
 
$
-
 
 
$
9,298
 
 
$
9,845
 
 
$
1,237,057
 
 
$
1,246,902
 
 
 
30-89 Days
 
 
90 Days and
 
 
 
 
 
 
Total Past
 
 
 
 
 
 
Total
 
March 31, 2012
 
Past Due
 
 
Still Accruing
 
 
Nonaccrual
 
 
Due
 
 
Current
 
 
Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
-
 
 
$
-
 
 
$
831
 
 
$
831
 
 
$
320,330
 
 
$
321,161
 
Agricultural Real Estate
 
 
594
 
 
 
-
 
 
 
934
 
 
 
1,528
 
 
 
276,103
 
 
 
277,631
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
32,036
 
 
 
32,036
 
Residential 1st Mortgages
 
 
-
 
 
 
-
 
 
 
391
 
 
 
391
 
 
 
111,269
 
 
 
111,660
 
Home Equity Lines & Loans
 
 
221
 
 
 
-
 
 
 
523
 
 
 
744
 
 
 
48,350
 
 
 
49,094
 
Agricultural
 
 
-
 
 
 
-
 
 
 
846
 
 
 
846
 
 
 
199,188
 
 
 
200,034
 
Commercial
 
 
-
 
 
 
-
 
 
 
213
 
 
 
213
 
 
 
159,853
 
 
 
160,066
 
Consumer & Other
 
 
57
 
 
 
-
 
 
 
22
 
 
 
79
 
 
 
6,522
 
 
 
6,601
 
     Total
 
$
872
 
 
$
-
 
 
$
3,760
 
 
$
4,632
 
 
$
1,153,651
 
 
$
1,158,283
 
Impaired loans
The following tables show information related to impaired loans for the periods indicated (in thousands):
 
 
 
 
 
Unpaid
 
 
 
 
 
Average
 
 
Interest
 
 
Recorded
 
 
Principal
 
 
Related
 
 
Recorded
 
 
Income
 
March 31, 2013
 
Investment
 
 
Balance
 
 
Allowance
 
 
Investment
 
 
Recognized
 
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
107
 
 
$
110
 
 
$
-
 
 
$
198
 
 
$
2
 
Agricultural Real Estate
 
 
3,508
 
 
 
3,500
 
 
 
-
 
 
 
4,473
 
 
 
-
 
Residential 1st Mortgages
 
 
736
 
 
 
782
 
 
 
-
 
 
 
697
 
 
 
3
 
Home Equity Lines & Loans
 
 
249
 
 
 
268
 
 
 
-
 
 
 
521
 
 
 
1
 
Agricultural
 
 
1,753
 
 
 
1,783
 
 
 
-
 
 
 
1,843
 
 
 
-
 
Commercial
 
 
103
 
 
 
110
 
 
 
-
 
 
 
105
 
 
 
2
 
 
$
6,456
 
 
$
6,553
 
 
$
-
 
 
$
7,837
 
 
$
8
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Agricultural Real Estate
 
$
1,841
 
 
$
1,834
 
 
$
263
 
 
$
921
 
 
$
-
 
Home Equity Lines & Loans
 
 
153
 
 
 
196
 
 
 
153
 
 
 
174
 
 
 
-
 
Agricultural
 
 
1,988
 
 
 
2,004
 
 
 
1,022
 
 
 
1,997
 
 
 
8
 
Commercial
 
 
143
 
 
 
144
 
 
 
210
 
 
 
144
 
 
 
2
 
Consumer & Other
 
 
345
 
 
 
354
 
 
 
58
 
 
 
203
 
 
 
1
 
 
$
4,470
 
 
$
4,532
 
 
$
1,706
 
 
$
3,439
 
 
$
11
 
Total
 
$
10,926
 
 
$
11,085
 
 
$
1,706
 
 
$
11,276
 
 
$
19
 
 
 
 
 
 
 
Unpaid
 
 
 
 
 
 
Average
 
 
Interest
 
 
Recorded
 
 
Principal
 
 
Related
 
 
Recorded
 
 
Income
 
December 31, 2012
 
Investment
 
 
Balance
 
 
Allowance
 
 
Investment
 
 
Recognized
 
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
289
 
 
$
289
 
 
$
-
 
 
$
506
 
 
$
20
 
Agricultural Real Estate
 
 
5,437
 
 
 
5,454
 
 
 
-
 
 
 
2,611
 
 
 
-
 
Residential 1st Mortgages
 
 
658
 
 
 
761
 
 
 
-
 
 
 
458
 
 
 
3
 
Home Equity Lines & Loans
 
 
792
 
 
 
871
 
 
 
-
 
 
 
775
 
 
 
23
 
Agricultural
 
 
1,932
 
 
 
1,954
 
 
 
-
 
 
 
1,159
 
 
 
19
 
Commercial
 
 
106
 
 
 
106
 
 
 
-
 
 
 
144
 
 
 
6
 
 
 
9,214
 
 
 
9,435
 
 
 
-
 
 
 
5,653
 
 
 
71
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential 1st Mortgages
 
$
-
 
 
$
-
 
 
$
-
 
 
$
54
 
 
$
-
 
Home Equity Lines & Loans
 
 
194
 
 
 
237
 
 
 
173
 
 
 
182
 
 
 
4
 
Agricultural
 
 
2,006
 
 
 
2,019
 
 
 
996
 
 
 
997
 
 
 
1
 
Commercial
 
 
144
 
 
 
144
 
 
 
144
 
 
 
159
 
 
 
4
 
Consumer & Other
 
 
61
 
 
 
63
 
 
 
61
 
 
 
31
 
 
 
-
 
 
$
2,405
 
 
$
2,463
 
 
$
1,374
 
 
$
1,423
 
 
$
9
 
Total
 
$
11,619
 
 
$
11,898
 
 
$
1,374
 
 
$
7,076
 
 
$
80
 
 
 
 
 
 
 
Unpaid
 
 
 
 
 
 
Average
 
 
Interest
 
 
Recorded
 
 
Principal
 
 
Related
 
 
Recorded
 
 
Income
 
March 31, 2012
 
Investment
 
 
Balance
 
 
Allowance
 
 
Investment
 
 
Recognized
 
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
1,142
 
 
$
1,136
 
 
$
-
 
 
$
1,349
 
 
$
3
 
Agricultural Real Estate
 
 
934
 
 
 
1,183
 
 
 
-
 
 
 
945
 
 
 
-
 
Residential 1st Mortgages
 
 
297
 
 
 
309
 
 
 
-
 
 
 
758
 
 
 
-
 
Home Equity Lines & Loans
 
 
822
 
 
 
850
 
 
 
-
 
 
 
646
 
 
 
4
 
Agricultural
 
 
309
 
 
 
309
 
 
 
-
 
 
 
286
 
 
 
4
 
Commercial
 
 
239
 
 
 
315
 
 
 
-
 
 
 
214
 
 
 
-
 
 
$
3,743
 
 
$
4,102
 
 
$
-
 
 
$
4,196
 
 
$
11
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
-
 
 
$
-
 
 
$
-
 
 
$
1,509
 
 
$
-
 
Residential 1st Mortgages
 
 
108
 
 
 
109
 
 
 
48
 
 
 
54
 
 
 
-
 
Home Equity Lines & Loans
 
 
187
 
 
 
190
 
 
 
114
 
 
 
150
 
 
 
1
 
Agricultural
 
 
847
 
 
 
1,577
 
 
 
846
 
 
 
962
 
 
 
-
 
Commercial
 
 
100
 
 
 
106
 
 
 
51
 
 
 
102
 
 
 
-
 
Consumer & Other
 
 
22
 
 
 
23
 
 
 
22
 
 
 
23
 
 
 
-
 
 
$
1,264
 
 
$
2,005
 
 
$
1,081
 
 
$
2,799
 
 
$
1
 
Total
 
$
5,007
 
 
$
6,107
 
 
$
1,081
 
 
$
6,995
 
 
$
12
 
 
Loans by class modified as troubled debt restructured loans
The following table presents loans by class modified as troubled debt restructured loans during the three-month period ended March 31, 2013 (in thousands):
 
 
March 31, 2013
 
Troubled Debt Restructurings
 
Number of Loans
 
 
Pre-Modification Outstanding Recorded Investment
 
 
Post-Modification Outstanding Recorded Investment
 
Residential 1st Mortgages
 
 
4
 
 
 
306
 
 
 
290
 
Home Equity Lines & Loans
 
 
1
 
 
 
16
 
 
 
15
 
Commercial
 
 
2
 
 
 
292
 
 
 
292
 
Total
 
 
7
 
 
$
614
 
 
$
597
 

The following table presents loans by class modified as troubled debt restructured loans during the twelve-month period ended December 31, 2012 (in thousands):

December 31, 2012
Troubled Debt Restructurings
Number of Loans
Pre-Modification Outstanding Recorded Investment
Post-Modification Outstanding Recorded Investment
Commercial Real Estate
1
$
116
$
116
Residential 1st Mortgages
2
216
201
Home Equity Lines & Loans
7
529
480
Agricultural
4
858
858
Commercial
3
273
273
Consumer & Other
1
41
41
Total
18
$
2,033
$
1,969

The following table presents loans by class modified as troubled debt restructured loans during the three-month period ended March 31, 2012 (in thousands):

March 31, 2012
Troubled Debt Restructurings
Number of Loans
Pre-Modification Outstanding Recorded Investment
Post-Modification Outstanding Recorded Investment
Commercial Real Estate
1
$
116
$
116
Residential 1st Mortgages
3
116
110
Home Equity Lines & Loans
1
74
68
Agricultural
1
180
180
Commercial
2
126
126
Total
8
$
612
$
600