Citizens & Northern (CZNC) 8-K/A Financial Statements and Exhibits

EXHIBIT 99.1

PAST DUE AND IMPAIRED LOANS, NONPERFORMING ASSETS

AND TROUBLED DEBT RESTRUCTURINGS (TDRs)

(Unaudited)

(In Thousands)

(As amended effective October 20, 2016.  See Explanatory Note to Form 8-K/A.)

	Sept. 30,			June 30,			Dec 31,			Sept. 30,
	2016			2016			2015			2015
Impaired loans with a valuation allowance	$	3,621		$	1,275		$	1,933		$	1,963
Impaired loans without a valuation allowance		7,514			8,055			8,041			7,812
Total impaired loans	$	11,135		$	9,330		$	9,974		$	9,775
Total loans past due 30-89 days and still accruing	$	4,040		$	6,945		$	7,057		$	4,780
Nonperforming assets:
Total nonaccrual loans	$	12,481		$	10,504		$	11,517		$	11,632
Total loans past due 90 days or more and still accruing		7,539			4,654			3,229			2,833
Total nonperforming loans		20,020			15,158			14,746			14,465
Foreclosed assets held for sale (real estate)		2,321			2,052			1,260			1,363
Total nonperforming assets	$	22,341		$	17,210		$	16,006		$	15,828
Loans subject to troubled debt restructurings (TDRs):
Performing	$	946		$	1,047		$	1,186		$	1,043
Nonperforming		5,032			5,102			5,178			5,182
Total TDRs	$	5,978		$	6,149		$	6,364		$	6,225
Total nonperforming loans as a % of loans		2.70	%		2.08	%		2.09	%		2.13	%
Total nonperforming assets as a % of assets		1.79	%		1.40	%		1.31	%		1.28	%
Allowance for loan losses as a % of total loans		1.13	%		1.09	%		1.12	%		1.09	%
Allowance for loan losses as a % of nonperforming loans		42.06	%		52.31	%		53.50	%		51.27	%