Exhibit 99.2

Juniata Valley Financial Corp. and Subsidiary

Consolidated Statements of Financial Condition

(in thousands, except share data)

	(1)			(2)
	March 31,			December 31,
	2015			2014
ASSETS
Cash and due from banks	$	6,889		$	6,757
Interest bearing deposits with banks		29			10
Cash and cash equivalents		6,918			6,767
Securities available for sale		139,159			142,903
Restricted investment in Federal Home Loan Bank (FHLB) stock		2,307			2,726
Investment in unconsolidated subsidiary		4,405			4,369
Loans		291,489			294,901
Less: Allowance for loan losses		(2,399	)		(2,380	)
Total loans, net of allowance for loan losses		289,090			292,521
Premises and equipment, net		6,458			6,533
Other real estate owned		420			232
Bank owned life insurance and annuities		14,899			14,807
Equity investment in low income housing project		3,727			3,847
Core deposit intangible		63			74
Goodwill		2,046			2,046
Mortgage servicing rights		198			193
Accrued interest receivable and other assets		3,241			3,511
Total assets	$	472,931		$	480,529
LIABILITIES AND STOCKHOLDERS’ EQUITY
Liabilities:
Deposits:
Non-interest bearing	$	81,742		$	77,697
Interest bearing		300,184			303,187
Total deposits		381,926			380,884
Securities sold under agreements to repurchase		4,785			4,594
Short-term borrowings		6,950			15,950
Long-term debt		22,500			22,500
Other interest bearing liabilities		1,407			1,412
Accrued interest payable and other liabilities		4,872			5,333
Total liabilities		422,440			430,673
Stockholders’ Equity:
Preferred stock, no par value:
Authorized - 500,000 shares, none issued		-			-
Common stock, par value $1.00 per share:
Authorized - 20,000,000 shares
Issued - 4,745,826 shares
Outstanding -
4,187,441 shares at March 31, 2015;
4,187,441 shares at December 31, 2014		4,746			4,746
Surplus		18,422			18,409
Retained earnings		39,647			39,644
Accumulated other comprehensive loss		(1,578	)		(2,197	)
Cost of common stock in Treasury:
558,385 shares at March 31, 2015;
558,385 shares at December 31, 2014;		(10,746	)		(10,746	)
Total stockholders’ equity		50,491			49,856
Total liabilities and stockholders’ equity	$	472,931		$	480,529

(1) Unaudited

(2) Unaudited but derived from audited financial statements; does not include related disclosures.

Juniata Valley Financial Corp. and Subsidiary

Consolidated Statements of Income

(Unaudited, in thousands, except share and per share data)

	Three Months Ended
	March 31,
	2015			2014
Interest income:
Loans, including fees	$	3,547		$	3,550
Taxable securities		561			355
Tax-exempt securities		118			130
Other interest income		-			1
Total interest income		4,226			4,036
Interest expense:
Deposits		481			621
Securities sold under agreements to repurchase		1			1
Short-term borrowings		11			1
Long-term debt		68			-
Other interest bearing liabilities		4			4
Total interest expense		565			627
Net interest income		3,661			3,409
Provision for loan losses		50			20
Net interest income after provision for loan losses		3,611			3,389
Non-interest income:
Customer service fees		364			268
Debit card fee income		205			203
Earnings on bank-owned life insurance and annuities		90			97
Trust fees		81			76
Commissions from sales of non-deposit products		90			112
Income from unconsolidated subsidiary		49			37
Fees derived from loan activity		34			38
Mortgage banking income		54			29
(Loss) gain on sales and calls of securities		(17	)		5
Other non-interest income		50			55
Total non-interest income		1,000			920
Non-interest expense:
Employee compensation expense		1,474			1,352
Employee benefits		550			403
Occupancy		282			282
Equipment		128			114
Data processing expense		387			380
Director compensation		49			57
Professional fees		114			99
Taxes, other than income		89			107
FDIC Insurance premiums		87			81
Gain on sales of other real estate owned		-			(18	)
Amortization of intangibles		11			11
Amortization of investment in low-income housing partnership		120			120
Other non-interest expense		313			348
Total non-interest expense		3,604			3,336
Income before income taxes		1,007			973
Provision for income taxes		83			70
Net income	$	924		$	903
Earnings per share
Basic	$	0.22		$	0.22
Diluted	$	0.22		$	0.22
Cash dividends declared per share	$	0.22		$	0.22
Weighted average basic shares outstanding		4,187,441			4,196,266
Weighted average diluted shares outstanding		4,188,624			4,196,614