Exhibit 99.2

Juniata Valley Financial Corp. and Subsidiary

Consolidated Statements of Financial Condition

( in thousands, except share data)

	(1)			(2)
	June 30,			December 31,
	2015			2014
ASSETS
Cash and due from banks	$	7,746		$	6,757
Interest bearing deposits with banks		247			10
Cash and cash equivalents		7,993			6,767
Securities available for sale		138,348			142,903
Restricted investment in Federal Home Loan Bank (FHLB) stock		3,055			2,726
Investment in unconsolidated subsidiary		4,457			4,369
Loans		304,123			294,901
Less: Allowance for loan losses		(2,315	)		(2,380	)
Total loans, net of allowance for loan losses		301,808			292,521
Premises and equipment, net		6,453			6,533
Other real estate owned		558			232
Bank owned life insurance and annuities		14,997			14,807
Equity investment in low income housing project		3,608			3,847
Core deposit intangible		52			74
Goodwill		2,046			2,046
Mortgage servicing rights		204			193
Accrued interest receivable and other assets		3,529			3,511
Total assets	$	487,108		$	480,529
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities:
Deposits:
Non-interest bearing	$	79,043		$	77,697
Interest bearing		299,723			303,187
Total deposits		378,766			380,884
Securities sold under agreements to repurchase		3,926			4,594
Short-term borrowings		25,450			15,950
Long-term debt		22,500			22,500
Other interest bearing liabilities		1,430			1,412
Accrued interest payable and other liabilities		4,934			5,333
Total liabilities		437,006			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 -
4,190,683 shares at June 30, 2015;
4,187,441 shares at December 31, 2014		4,746			4,746
Surplus		18,430			18,409
Retained earnings		39,726			39,644
Accumulated other comprehensive loss		(2,117	)		(2,197	)
Cost of common stock in Treasury:
555,143 shares at June 30, 2015;
558,385 shares at December 31, 2014		(10,683	)		(10,746	)
Total stockholders' equity		50,102			49,856
Total liabilities and stockholders' equity	$	487,108		$	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					Six Months Ended
	June 30,					June 30,
	2015			2014		2015			2014
Interest income:
Loans, including fees	$	3,548		$	3,662	$	7,095		$	7,212
Taxable securities		557			535		1,118			890
Tax-exempt securities		114			126		232			256
Other interest income		1			2		1			3
Total interest income		4,220			4,325		8,446			8,361
Interest expense:
Deposits		413			608		894			1,229
Securities sold under agreements to repurchase		1			1		2			2
Short-term borrowings		10			1		21			2
Long-term debt		68			69		136			69
Other interest bearing liabilities		4			4		8			8
Total interest expense		496			683		1,061			1,310
Net interest income		3,724			3,642		7,385			7,051
Provision for loan losses		112			117		162			137
Net interest income after provision for loan losses		3,612			3,525		7,223			6,914
Non-interest income:
Customer service fees		389			290		753			558
Debit card fee income		219			215		424			418
Earnings on bank-owned life insurance and annuities		92			94		182			191
Trust fees		84			131		165			207
Commissions from sales of non-deposit products		118			88		208			200
Income from unconsolidated subsidiary		62			57		111			94
Fees derived from loan activity		52			32		86			70
Mortgage banking income		60			56		114			85
Net gain (loss) on sales and calls of securities		1			2		(16	)		7
Gain from life insurance proceeds		-			165		-			165
Other non-interest income		53			40		103			95
Total non-interest income		1,130			1,170		2,130			2,090
Non-interest expense:
Employee compensation expense		1,490			1,497		2,964			2,849
Employee benefits		473			363		1,023			766
Occupancy		253			237		535			519
Equipment		133			116		261			230
Data processing expense		390			370		777			750
Director compensation		54			51		103			108
Professional fees		100			99		214			198
Taxes, other than income		92			77		181			184
FDIC Insurance premiums		75			74		162			155
(Gain) loss on sales of other real estate owned		(5	)		29		(5	)		11
Amortization of intangibles		11			11		22			22
Amortization of investment in low-income housing partnership		119			119		239			239
Merger and acquisition expense		48			-		58			-
Other non-interest expense		388			358		691			706
Total non-interest expense		3,621			3,401		7,225			6,737
Income before income taxes		1,121			1,294		2,128			2,267
Provision for income taxes		120			131		203			201
Net income	$	1,001		$	1,163	$	1,925		$	2,066
Earnings per share
Basic	$	0.24		$	0.28	$	0.46		$	0.49
Diluted	$	0.24		$	0.28	$	0.46		$	0.49
Cash dividends declared per share	$	0.22		$	0.22	$	0.44		$	0.44
Weighted average basic shares outstanding		4,189,090			4,195,491		4,188,265			4,195,876
Weighted average diluted shares outstanding		4,190,036			4,195,749		4,189,304			4,196,136