XML 59 R23.htm IDEA: XBRL DOCUMENT v3.2.0.727
Loans (Tables)
 6 Months Ended
Jun. 30, 2015
Receivables [Abstract]  
Components of Loans
Loans were comprised of the following classifications at June 30, 2015 and December 31, 2014: 
 
 
June 30,
2015
 
December 31,
2014
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
396,741

 
$
380,079

Commercial Real Estate Loans
 
584,426

 
583,086

Agricultural Loans
 
222,298

 
216,774

Retail:
 
 

 
 

Home Equity Loans
 
88,303

 
86,234

Consumer Loans
 
47,571

 
48,613

Residential Mortgage Loans
 
137,129

 
137,204

Subtotal
 
1,476,468

 
1,451,990

Less: Unearned Income
 
(3,822
)
 
(4,008
)
Allowance for Loan Losses
 
(15,258
)
 
(14,929
)
Loans, Net
 
$
1,457,388

 
$
1,433,053
Schedule of Allowance for Loan Losses
The following table presents the activity in the allowance for loan losses by portfolio class for the three months ending June 30, 2015 and 2014:
June 30, 2015
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,747

 
$
7,229

 
$
1,142

 
$
318

 
$
389

 
$
673

 
$
671

 
$
15,169

Provision for Loan Losses
 
(114
)
 
54

 
81

 
57

 
5

 
128

 
39

 
250

Recoveries
 
26

 
43

 
—

 
6

 
54

 
9

 
—

 
138

Loans Charged-off
 
—

 
(11
)
 
—

 
(31
)
 
(66
)
 
(191
)
 
—

 
(299
)
Ending Balance
 
$
4,659

 
$
7,315

 
$
1,223

 
$
350

 
$
382

 
$
619

 
$
710

 
$
15,258


June 30, 2014
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
5,374

 
$
7,870

 
$
930

 
$
209

 
$
186

 
$
257

 
$
658

 
$
15,484

Provision for Loan Losses
 
365

 
(695
)
 
86

 
181

 
171

 
255

 
(163
)
 
200

Recoveries
 
9

 
27

 
—

 
42

 
39

 
4

 
—

 
121

Loans Charged-off
 
(87
)
 
(3
)
 
—

 
(14
)
 
(70
)
 
(81
)
 
—

 
(255
)
Ending Balance
 
$
5,661

 
$
7,199

 
$
1,016

 
$
418

 
$
326

 
$
435

 
$
495

 
$
15,550


The following tables present the activity in the allowance for loan losses by portfolio class for the six months ending June 30, 2015 and 2014:
June 30, 2015
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,627

 
$
7,273

 
$
1,123

 
$
246

 
$
354

 
$
622

 
$
684

 
$
14,929

Provision for Loan Losses
 
(13
)
 
2

 
100

 
129

 
40

 
216

 
26

 
500

Recoveries
 
67

 
51

 
—

 
6

 
154

 
11

 
—

 
289

Loans Charged-off
 
(22
)
 
(11
)
 
—

 
(31
)
 
(166
)
 
(230
)
 
—

 
(460
)
Ending Balance
 
$
4,659

 
$
7,315

 
$
1,223

 
$
350

 
$
382

 
$
619

 
$
710

 
$
15,258


June 30, 2014
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,983

 
$
8,335

 
$
946

 
$
239

 
$
188

 
$
281

 
$
612

 
$
14,584

Provision for Loan Losses
 
1,687

 
(1,752
)
 
70

 
181

 
219

 
262

 
(117
)
 
550

Recoveries
 
78

 
730

 
—

 
42

 
86

 
8

 
—

 
944

Loans Charged-off
 
(87
)
 
(114
)
 
—

 
(44
)
 
(167
)
 
(116
)
 
—

 
(528
)
Ending Balance
 
$
5,661

 
$
7,199

 
$
1,016

 
$
418

 
$
326

 
$
435

 
$
495

 
$
15,550
Schedule of Allowance for Loan Losses and Recorded Investment in Loans
The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of June 30, 2015 and December 31, 2014:
June 30, 2015
 
Total
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
1,603

 
$
103

 
$
1,500

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,645

 
4,556

 
5,805

 
1,223

 
350

 
382

 
619

 
710

Acquired with Deteriorated Credit Quality
 
10

 
—

 
10

 
—

 
—

 
—

 
—

 
—

Total Ending Allowance Balance
 
$
15,258

 
$
4,659

 
$
7,315

 
$
1,223

 
$
350

 
$
382

 
$
619

 
$
710


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
6,065

 
$
2,029

 
$
4,024

 
$
12

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
1,468,603

 
395,321

 
575,765

 
224,579

 
88,639

 
47,700

 
136,599

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
7,217

 
403

 
5,934

 
—

 
—

 
—

 
880

 
n/m(2)

Total Ending Loans Balance(1)
 
$
1,481,885

 
$
397,753

 
$
585,723

 
$
224,591

 
$
88,639

 
$
47,700

 
$
137,479

 
n/m(2)


(1)Total recorded investment in loans includes $5,417 in accrued interest.
(2)n/m = not meaningful
December 31, 2014
 
Total
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
1,532

 
$
87

 
$
1,445

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,343

 
4,540

 
5,818

 
1,123

 
246

 
354

 
578

 
684

Acquired with Deteriorated Credit Quality
 
54

 
—

 
10

 
—

 
—

 
—

 
44

 
—

Total Ending Allowance Balance
 
$
14,929

 
$
4,627

 
$
7,273

 
$
1,123

 
$
246

 
$
354

 
$
622

 
$
684


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
6,044

 
$
1,964

 
$
4,080

 
$
—

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
1,443,363

 
378,533

 
573,961

 
219,640

 
86,570

 
48,614

 
136,045

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
8,361

 
354

 
6,385

 
—

 
—

 
118

 
1,504

 
n/m(2)

Total Ending Loans Balance(1)
 
$
1,457,768

 
$
380,851

 
$
584,426

 
$
219,640

 
$
86,570

 
$
48,732

 
$
137,549

 
n/m(2)

 
(1)Total recorded investment in loans includes $5,778 in accrued interest.
(2)n/m = not meaningful
Schedule for Loans Individually Evaluated for Impairment
The following tables present loans individually evaluated for impairment by class of loans as of June 30, 2015 and December 31, 2014:
June 30, 2015
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
502

 
$
498

 
$
—

Commercial Real Estate Loans
 
1,276

 
1,126

 
—

Agricultural Loans
 
12

 
12

 
—

Subtotal
 
1,790

 
1,636

 
—

With An Allowance Recorded:
 
 

 
 

 


Commercial and Industrial Loans and Leases
 
1,516

 
1,531

 
103

Commercial Real Estate Loans
 
3,758

 
3,095

 
1,510

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,274

 
4,626

 
1,613

Total
 
$
7,064

 
$
6,262

 
$
1,613

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
—

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
735

 
$
197

 
$
10


(1) Unpaid Principal Balance is the remaining contractual payments inclusive of partial charge-offs.


December 31, 2014
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,887

 
$
1,877

 
$
—

Commercial Real Estate Loans
 
1,944

 
1,447

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
3,831

 
3,324

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
84

 
87

 
87

Commercial Real Estate Loans
 
3,653

 
2,975

 
1,455

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
3,737

 
3,062

 
1,542

Total
 
$
7,568

 
$
6,386

 
$
1,542

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
289

 
$
133

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
759

 
$
209

 
$
10


(1) Unpaid Principal Balance is the remaining contractual payments inclusive of partial charge-offs.
 
The following tables present loans individually evaluated for impairment by class of loans for the three month period ended June 30, 2015 and 2014:
June 30, 2015
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
724

 
$
9

 
$
9

Commercial Real Estate Loans
 
1,191

 
66

 
66

Agricultural Loans
 
12

 
—

 
—

Subtotal
 
1,927

 
75

 
75

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,554

 
23

 
23

Commercial Real Estate Loans
 
3,181

 
3

 
2

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,735

 
26

 
25

Total
 
$
6,662

 
$
101

 
$
100

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
45

 
$
62

 
$
62

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
286

 
$
—

 
$
—



June 30, 2014
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,176

 
$
45

 
$
45

Commercial Real Estate Loans
 
3,326

 
53

 
46

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,502

 
98

 
91

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
219

 
1

 
1

Commercial Real Estate Loans
 
2,588

 
6

 
5

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
2,807

 
7

 
6

Total
 
$
8,309

 
$
105

 
$
97

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
950

 
$
1

 
$
1

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
32

 
$
—

 
$
—








The following table presents loans individually evaluated for impairment by class of loans for the six month period ended June 30, 2015 and 2014:
June 30, 2015
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
524

 
$
12

 
$
12

Commercial Real Estate Loans
 
1,338

 
77

 
77

Agricultural Loans
 
6

 
—

 
—

Subtotal
 
1,868

 
89

 
89

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,744

 
46

 
46

Commercial Real Estate Loans
 
3,107

 
7

 
5

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,851

 
53

 
51

Total
 
$
6,719

 
$
142

 
$
140

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
124

 
$
62

 
$
62

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
292

 
$
—

 
$
—



June 30, 2014
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,156

 
$
76

 
$
76

Commercial Real Estate Loans
 
2,879

 
55

 
48

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,035

 
131

 
124

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,295

 
1

 
1

Commercial Real Estate Loans
 
3,416

 
11

 
10

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,711

 
12

 
11

Total
 
$
10,746

 
$
143

 
$
135

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
974

 
$
3

 
$
3

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
32

 
$
1

 
$
1
Schedule of Recorded Investment in Nonaccrual Loans
The following tables present the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of June 30, 2015 and December 31, 2014:
 
 
Non-Accrual
 
Loans Past Due 90 Days
or More & Still Accruing
 
 
2015
 
2014
 
2015
 
2014
Commercial and Industrial Loans and Leases
 
$
395

 
$
161

 
$
15

 
$
68

Commercial Real Estate Loans
 
3,232

 
3,460

 
—

 
—

Agricultural Loans
 
—

 
—

 
—

 
75

Home Equity Loans
 
305

 
268

 
—

 
—

Consumer Loans
 
76

 
196

 
—

 
—

Residential Mortgage Loans
 
1,423

 
1,885

 
—

 
—

Total
 
$
5,431

 
$
5,970

 
$
15

 
$
143

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
271

 
$
1,154

 
$
—

 
$
—
Schedule of Aging of Recorded Investment in Past Due Loans
The following tables present the aging of the recorded investment in past due loans by class of loans as of June 30, 2015 and December 31, 2014:
June 30, 2015
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total Past Due
 
Loans Not Past Due
Commercial and Industrial Loans and Leases
 
$
397,753

 
$
252

 
$
69

 
$
340

 
$
661

 
$
397,092

Commercial Real Estate Loans
 
585,723

 
169

 
249

 
972

 
1,390

 
584,333

Agricultural Loans
 
224,591

 
31

 
—

 
—

 
31

 
224,560

Home Equity Loans
 
88,639

 
218

 
97

 
306

 
621

 
88,018

Consumer Loans
 
47,700

 
99

 
45

 
75

 
219

 
47,481

Residential Mortgage Loans
 
137,479

 
1,769

 
299

 
1,271

 
3,339

 
134,140

Total(1)
 
$
1,481,885

 
$
2,538

 
$
759

 
$
2,964

 
$
6,261

 
$
1,475,624

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
7,217

 
$
—

 
$
—

 
$
—

 
$
—

 
$
7,217


(1)Total recorded investment in loans includes $5,417 in accrued interest.
 
December 31, 2014
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total Past Due
 
Loans Not Past Due
Commercial and Industrial Loans and Leases
 
$
380,851

 
$
628

 
$
—

 
$
148

 
$
776

 
$
380,075

Commercial Real Estate Loans
 
584,426

 
504

 
10

 
753

 
1,267

 
583,159

Agricultural Loans
 
219,640

 
25

 
—

 
75

 
100

 
219,540

Home Equity Loans
 
86,570

 
197

 
4

 
268

 
469

 
86,101

Consumer Loans
 
48,732

 
132

 
28

 
75

 
235

 
48,497

Residential Mortgage Loans
 
137,549

 
2,046

 
329

 
1,720

 
4,095

 
133,454

Total(1)
 
$
1,457,768

 
$
3,532

 
$
371

 
$
3,039

 
$
6,942

 
$
1,450,826

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
8,361

 
$
—

 
$
—

 
$
648

 
$
648

 
$
7,713

 
(1)Total recorded investment in loans includes $5,778 in accrued interest.
Schedule of Recorded Investment of Troubled Debt Restructurings
The following tables present the recorded investment of troubled debt restructurings by class of loans as of June 30, 2015 and December 31, 2014:

June 30, 2015
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
1,639

 
$
1,636

 
$
3

Commercial Real Estate Loans
 
2,729

 
987

 
1,742

Total
 
$
4,368

 
$
2,623

 
$
1,745


December 31, 2014
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
1,809

 
$
1,803

 
$
6

Commercial Real Estate Loans
 
2,841

 
960

 
1,881

Total
 
$
4,650

 
$
2,763

 
$
1,887

 
(1)The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on previous page.
Schedule of Loans Modified as Troubled Debt Restructuring
The following tables present loans by class modified as troubled debt restructurings that occurred during the three months ending June 30, 2015 and 2014: 
June 30, 2015
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—

 
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the three months ending June 30, 2015.

June 30, 2014
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—

 
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the three months ending June 30, 2014.


The following tables present loans by class modified as troubled debt restructurings that occurred during the six months ending June 30, 2015 and 2014: 
June 30, 2015
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—


The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the six months ending June 30, 2015.

June 30, 2014
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
1

 
201

 
197

Total
 
1

 
$
201

 
$
197


The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the six months ending June 30, 2014.
Schedule of Troubled Debt Restructuring, Subsequently Defaulted
The following tables present loans by class modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the three months ending June 30, 2015 and 2014:
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2015
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
1

 
95

Total
 
1

 
$
95

 
The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and a charge off of $95 during the three months ending June 30, 2015.

Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2014
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—

The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and no charge-offs during the three months ending June 30, 2014.


The following tables present loans by class modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the six months ending June 30, 2015 and 2014:
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2015
 
 

 
 
Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
1

 
95

Total
 
1

 
$
95

The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and a charge-off of $95 during the six months ending June 30, 2015.

Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2014
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—

The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and no charge-offs during the six months ending June 30, 2014.
Schedule of Risk Category of Loans
Based on the most recent analysis performed, the risk category of loans by class of loans as of June 30, 2015 and December 31, 2014 is as follows:
June 30, 2015
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
370,372

 
$
13,689

 
$
13,692

 
$
—

 
$
397,753

Commercial Real Estate Loans
 
546,263

 
24,913

 
14,547

 
—

 
585,723

Agricultural Loans
 
218,815

 
5,674

 
102

 
—

 
224,591

Total
 
$
1,135,450

 
$
44,276

 
$
28,341

 
$
—

 
$
1,208,067

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
870

 
$
1,520

 
$
3,947

 
$
—

 
$
6,337


December 31, 2014
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
351,250

 
$
18,387

 
$
11,214

 
$
—

 
$
380,851

Commercial Real Estate Loans
 
545,804

 
23,421

 
15,201

 
—

 
584,426

Agricultural Loans
 
214,974

 
4,211

 
455

 
—

 
219,640

Total
 
$
1,112,028

 
$
46,019

 
$
26,870

 
$
—

 
$
1,184,917

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
651

 
$
1,697

 
$
4,391

 
$
—

 
$
6,739
Schedule of Recorded Investment in Home Equity, Consumer and Residential Mortgage Loans
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of June 30, 2015 and December 31, 2014:

June 30, 2015
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
88,334

 
$
47,624

 
$
136,056

Nonperforming
 
305

 
76

 
1,423

Total
 
$
88,639

 
$
47,700

 
$
137,479

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
—

 
$
880

 
December 31, 2014
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
86,302

 
$
48,536

 
$
135,664

Nonperforming
 
268

 
196

 
1,885

Total
 
$
86,570

 
$
48,732

 
$
137,549

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
118

 
$
1,504
Schedule of Carrying Amount of Loans with Deterioration of Credit Quality
The Company has purchased loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The recorded investment of those loans is as follows: 
 
 
June 30, 2015
 
December 31, 2014
 
 
 
 
 
Commercial and Industrial Loans
 
$
403

 
$
354

Commercial Real Estate Loans
 
5,934

 
6,385

Home Equity Loans
 
—

 
—

Consumer Loans
 
—

 
118

Residential Mortgage Loans
 
880

 
1,504

Total
 
$
7,217

 
$
8,361

 
 
 

 
 

Carrying Amount, Net of Allowance
 
$
7,207

 
$
8,307

 
Schedule of Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2015
 
2014
 
 
 
 
 
Balance at April 1
 
$
1,626

 
$
1,201

New Loans Purchased
 
—

 
—

Accretion of Income
 
(23
)
 
(75
)
Reclassifications from Non-accretable Difference
 
104

 
—

Charge-off of Accretable Yield
 
(27
)
 
—

Balance at June 30
 
$
1,680

 
$
1,126


 
 
2015
 
2014
 
 
 
 
 
Balance at January 1
 
$
1,685

 
$
1,279

New Loans Purchased
 
—

 
—

Accretion of Income
 
(82
)
 
(153
)
Reclassifications from Non-accretable Difference
 
104

 
—

Charge-off of Accretable Yield
 
(27
)
 
—

Balance at June 30
 
$
1,680

 
$
1,126