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Fair Value Measurements and Fair Value of Financial Instruments | 9 Months Ended
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Sep. 30, 2014
Fair Value Disclosures [Abstract] |
Fair Value Disclosures [Text Block] | Note 7. Fair Value Measurements and Fair Value of Financial Instruments Fair Value Measurements Management uses its best judgment in estimating the fair value of the Corporation’s financial instruments; however, there are inherent weaknesses in any estimation technique. The estimated fair value amounts have been measured as of September 30, 2014 and December 31, 2013, and have not been re-evaluated or updated for purposes of these consolidated financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end. Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values:
| · | Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date.
| · | Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.
| · | Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability.
An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Investment Securities Available-for-Sale Where quoted prices are available in an active market, investment securities are classified in Level 1 of the valuation hierarchy. Level 1 inputs include investment securities that have quoted prices in active markets for identical assets. If quoted market prices are not available, then fair values are estimated by using pricing models, quoted prices of securities with similar characteristics, or discounted cash flows. Examples of instruments, which would generally be classified within Level 2 of the valuation hierarchy, include municipal bonds and certain agency collateralized mortgage obligations. In certain cases where there is limited activity in the market for a particular instrument, assumptions must be made to determine its fair value and it is classified as Level 3. Due to the inactive condition of the markets amidst the financial crisis, the Corporation treated certain investment securities as Level 3 assets in order to provide more appropriate valuations. For assets in an inactive market, the infrequent trades that do occur are not a true indication of fair value. When measuring fair value, the valuation techniques available under the market approach, income approach and/or cost approach are used. The Corporation’s valuations are based on market data and the Corporation employs combinations of these approaches for its valuation methods depending on the asset class. In certain cases where there were limited or less transparent information provided by the Corporation’s third-party pricing service, fair value was estimated by the use of secondary pricing services or through the use of non-binding third-party broker quotes. On a quarterly basis, management reviews the pricing information received from the Corporation’s third-party pricing service. This review process includes a comparison to non-binding third-party broker quotes, as well as a review of market-related conditions impacting the information provided by the Corporation’s third-party pricing service. Management primarily identifies investment securities which may have traded in illiquid or inactive markets by identifying instances of a significant decrease in the volume and frequency of trades, relative to historical levels, as well as instances of a significant widening of the bid-ask spread in the brokered markets. Investment securities that are deemed to have been trading in illiquid or inactive markets may require the use of significant unobservable inputs. For example, management may use quoted prices for similar investment securities in the absence of a liquid and active market for the securities being valued. As of September 30, 2014 and December 31, 2013, management made no adjustments to prices provided by the third-party pricing service as a result of illiquid or inactive markets. The Corporation determined that an income approach valuation technique (present value technique) that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs will be equally or more representative of fair value than the market approach valuation technique used at the prior measurement dates. As a result, the Corporation used the discount rate adjustment technique to determine fair value. Assets and Liabilities Measured at Fair Value on a Recurring Basis For financial assets and liabilities measured at fair value on a recurring basis, the fair value measurements by level within the fair value hierarchy used at September 30, 2014 and December 31, 2013 are as follows:
|  |  |  |  | Fair Value Measurements at Reporting Date Using |
Assets Measured at Fair Value on a Recurring Basis |  | September 30, 2014 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  |  |  |  | (in thousands) |  |  |  |
U.S. Treasury & agency securities |  | $ | 11,385 |  |  | $ | 11,385 |  |  | $ | — |  |  | $ | — |
Federal agency obligations |  |  | 32,992 |  |  |  | — |  |  |  | 32,992 |  |  |  | — |
Residential mortgage pass-through securities |  |  | 59,691 |  |  |  | — |  |  |  | 59,691 |  |  |  | — |
Commercial mortgage pass-through securities |  |  | 3,016 |  |  |  | — |  |  |  | 3,016 |  |  |  | — |
Obligations of U.S. states and political subdivisions |  |  | 8,429 |  |  |  | — |  |  |  | 8,429 |  |  |  | — |
Trust preferred securities |  |  | 16,314 |  |  |  | — |  |  |  | 16,314 |  |  |  | — |
Corporate bonds and notes |  |  | 135,840 |  |  |  | — |  |  |  | 135,840 |  |  |  | — |
Asset-backed securities |  |  | 21,753 |  |  |  | — |  |  |  | 21,753 |  |  |  | — |
Certificates of deposit |  |  | 2,124 |  |  |  | — |  |  |  | 2,124 |  |  |  | — |
Equity securities |  |  | 289 |  |  |  | 289 |  |  |  | — |  |  |  | — |
Mutual funds and money market funds |  |  | 15,669 |  |  |  | 15,669 |  |  |  | — |  |  |  | — |
Investment securities available-for-sale |  | $ | 307,502 |  |  | $ | 27,343 |  |  | $ | 280,159 |  |  | $ | — |
|  |  |  |  | Fair Value Measurements at Reporting Date Using |
Assets Measured at Fair Value on a Recurring Basis |  | December 31, 2013 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  |  |  |  | (in thousands) |  |  |  |
U.S. Treasury and agency securities |  | $ | 13,519 |  |  | $ | 13,519 |  |  | $ | — |  |  | $ | — |
Federal agency obligations |  |  | 19,941 |  |  |  | — |  |  |  | 19,941 |  |  |  | — |
Residential mortgage pass-through securities |  |  | 48,874 |  |  |  | — |  |  |  | 48,874 |  |  |  | — |
Commercial mortgage pass-through securities |  |  | 6,991 |  |  |  | — |  |  |  | 6,991 |  |  |  | — |
Obligations of U.S. states and political subdivisions |  |  | 31,460 |  |  |  | — |  |  |  | 31,460 |  |  |  | — |
Trust preferred securities |  |  | 19,403 |  |  |  | — |  |  |  | 19,403 |  |  |  | — |
Corporate bonds and notes |  |  | 158,630 |  |  |  | — |  |  |  | 158,630 |  |  |  | — |
Asset-backed securities |  |  | 15,979 |  |  |  | — |  |  |  | 15,979 |  |  |  | — |
Certificates of deposit |  |  | 2,262 |  |  |  | — |  |  |  | 2,262 |  |  |  | — |
Equity securities |  |  | 287 |  |  |  | 287 |  |  |  | — |  |  |  | — |
Mutual funds and money market funds |  |  | 5,724 |  |  |  | 5,724 |  |  |  | — |  |  |  | — |
Investment securities available-for-sale |  | $ | 323,070 |  |  | $ | 19,530 |  |  | $ | 303,540 |  |  | $ | — |
The fair values used by the Corporation are obtained from an independent pricing service and represent either quoted market prices for the identical securities (Level 1 inputs) or fair values determined by pricing models using a market approach that considers observable market data, such as interest rate volatilities, LIBOR yield curve, credit spreads and prices from market makers and live trading systems (Level 2). The following tables present the changes in investment securities available-for-sale with significant unobservable inputs (Level 3) for the three months ended September 30, 2014 and 2013.
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
|  |  |  |  | (in thousands) |  |  |
Balance, beginning of the period |  | $ | — |  |  | $ | 72 |  |  | $ | — |  |  | $ | 36 |
Interest payment deferrals |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | 43 |
Principal repayments |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total net losses included in net income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total net unrealized (losses) gains |  |  | — |  |  |  | 8 |  |  |  | — |  |  |  | 15 |
Balance, end of the period |  |  | — |  |  | $ | 94 |  |  |  | — |  |  | $ | 94 |
For the nine months ended September 30, 2014, there were no transfers of investment securities available-for-sale into or out of Level 1, Level 2, or Level 3 assets. Assets Measured at Fair Value on a Non-Recurring Basis For assets measured at fair value on a non-recurring basis, the unobservable inputs used to derive fair value measurements at September 30, 2014 and December 31, 2013 were as follows:
|  |  |  |  |  | Range
Impaired Loans |  | Valuation Techniques |  | Range of Unobservable Inputs |  | Minimum |  | Maximum
Residential |  | Appraisals of collateral value |  | Adjustment for age of comparable sales |  | 0% |  | 25%
Commercial |  | Discounted cash flow model |  | Discount rate |  | 0% |  | 6%
Commercial real estate |  | Appraisals of collateral value |  | Market capitalization rates, Market rental rates for similar properties |  | 8% |  | 12%
Other Real Estate Owned |  |  |  |  |  |  |  |
Residential |  | Appraisals of collateral value |  | Adjustment for age of comparable sales |  | 0% |  | 25%
|  |  |  |  |  | Range
Impaired Loans |  | Valuation Techniques |  | Range of Unobservable Inputs |  | Minimum |  | Maximum
Residential |  | Appraisals of collateral value |  | Adjustment for age of comparable sales |  | 0% |  | 25%
Commercial |  | Discounted cash flow model |  | Discount rate |  | 0% |  | 6%
Commercial real estate |  | Appraisals of collateral value |  | Market capitalization rates, Market rental rates for similar properties |  | 8% |  | 12%
Other Real Estate Owned |  |  |  |  |  |  |  |
Residential |  | Appraisals of collateral value |  | Adjustment for age of comparable sales |  | 0% |  | 25%
|  |  |  | Fair Value Measurements at Reporting Date Using
Assets Measured at Fair Value on a Non-Recurring Basis |  | September 30, 2014 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  |  |  |  | (in thousands) |  |  |  |
Impaired Loans |  |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 3,277 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,277 |
Other Real Estate Owned |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,442 |  |  |  | — |  |  |  | — |  |  |  | 1,442 |
|  |  |  |  | Fair Value Measurements at Reporting Date Using
Assets Measured at Fair Value on a Non-Recurring Basis |  | December 31, 2013 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  |  |  |  | (in thousands) |  |  |  |
Impaired Loans |  |  |  |  |  |  |  |  |
Commercial |  | $ | 372 |  |  | $ | — |  |  | $ | — |  |  | $ | 372 |
Commercial real estate |  |  | 4,229 |  |  |  | — |  |  |  | — |  |  |  | 4,229 |
Other Real Estate Owned |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 220 |  |  |  | — |  |  |  | — |  |  |  | 220 |
The following methods and assumptions were used to estimate the fair values of the Corporation’s assets measured at fair value on a non-recurring basis at September 30, 2014 and December 31, 2013. Impaired Loans. The value of an impaired loan is measured based upon the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral if the loan is collateral dependent. Smaller balance homogeneous loans that are collectively evaluated for impairment, such as residential mortgage loans are specifically excluded from the impaired loan portfolio. The Corporation’s impaired loans are primarily collateral dependent. Impaired loans are individually assessed to determine that each loan’s carrying value is not in excess of the fair value of the related collateral or the present value of the expected future cash flows. Impaired loans at September 30, 2014 that required a valuation allowance during 2014 were $3.6 million with a related valuation allowance of $323,000 compared to $5.0 million with a related valuation allowance of $415,000 at December 31, 2013. Additional provision for loan losses of $0 and $210,500 for the third quarter and first nine months of 2014, respectively, were recorded. Additional provision for loan losses of $415,000 for the year ended December 31, 2013 were recorded. Other Real Estate Owned. Other real estate owned (“OREO”) is measured at fair value less costs to sell, generally a decline of 0% to 25% for residential OREO and a decline of 0% to 15% for commercial OREO. The Corporation believes that the fair value component in its valuation follows the provisions of FASB ASC 820-10-05. The fair value of OREO is determined by sales agreements or appraisals by qualified licensed appraisers approved and hired by the Corporation. Costs to sell associated with OREO are based on estimation per the terms and conditions of the sales agreements or appraisals. Fair Value of Financial Instruments FASB ASC 825-10 requires all entities to disclose the estimated fair value of their financial instrument assets and liabilities. For the Corporation, as for most financial institutions, the majority of its assets and liabilities are considered financial instruments as defined in FASB ASC 825-10. Many of the Corporation’s financial instruments, however, lack an available trading market as characterized by a willing buyer and willing seller engaging in an exchange transaction. It is also the Corporation’s general practice and intent to hold its financial instruments to maturity and not to engage in trading or sales activities except for loans held-for-sale and investment securities available-for-sale. Therefore, significant estimations and assumptions, as well as present value calculations, were used by the Corporation for the purposes of this disclosure. Cash and due from banks and interest bearing deposits: The carrying amounts of cash and short-term instruments approximate fair values and care classified as Level 1. Investment in Restricted Stock: It is not practical to determine the fair value of FHLB Stock due to restrictions placed on its transferability. Investment Securities Held-to-Maturity. The fair value of the Corporation’s investment securities held-to-maturity was primarily measured using information from a third-party pricing service. If quoted prices were not available, fair values were estimated primarily by obtaining quoted prices for similar assets in active markets or through the use of pricing models. In cases where there may be limited or less transparent information provided by the Corporation’s third-party pricing service, fair value may be estimated by the use of secondary pricing services or through the use of non-binding third-party broker quotes. Loans Held-for-Sale. Fair value is estimated using the prices of the Corporation’s existing commitments to sell such loans and/or the quoted market price for commitments to sell similar loans. Loans. The fair value of the Corporation’s loans was estimated by discounting the expected future cash flows using the current interest rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities. Loans were segregated by types such as commercial, residential and consumer loans. Expected future cash flows were projected based on contractual cash flows, adjusted for estimated prepayments. Noninterest-Bearing Deposits. The fair value for noninterest-bearing deposits is equal to the amount payable on demand at the reporting date. Interest-Bearing Deposits. The fair values of the Corporation’s interest-bearing deposits were estimated using discounted cash flow analyses. The discounted rates used were based on rates currently offered for deposits with similar remaining maturities. The fair values of the Corporation’s interest-bearing deposits do not take into consideration the value of the Corporation’s long-term relationships with depositors, which may have significant value. Term Borrowings and Subordinated Debentures. The fair value of the Corporation’s long-term borrowings and subordinated debentures were calculated using a discounted cash flow approach and applying discount rates currently offered based on weighted remaining maturities. Accrued Interest Receivable/Payable. The carrying amounts of accrued interest approximate fair value resulting in a Level 2 or Level 3 classification based on the level of the asset or liability with which the accrual is associated. The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments as of September 30, 2014 and December 31, 2013.
|  |  |  |  |  |  |  | Fair Value Measurements |
|  | Carrying Amount |  |  | Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  | (in thousands) |
September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 138,013 |  |  | $ | 138,013 |  |  | $ | 138,013 |  |  | $ | — |  |  | $ | — |
Investment securities available-for-sale |  |  | 307,502 |  |  |  | 307,502 |  |  |  | 27,343 |  |  |  | 280,159 |  |  |  | — |
Investment securities held-to-maturity |  |  | 217,567 |  |  |  | 222,393 |  |  |  | 28,463 |  |  |  | 175,105 |  |  |  | 18,825 |
Investment in restricted stock, at cost |  |  | 17,922 |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |
Net loans |  |  | 2,414,647 |  |  |  | 2,427,263 |  |  |  | — |  |  |  | — |  |  |  | 2,427,263 |
Accrued interest receivable |  |  | 10,976 |  |  |  | 10,976 |  |  |  | 278 |  |  |  | 3,176 |  |  |  | 7,522 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Noninterest-bearing deposits |  | $ | 471,151 |  |  | $ | 471,151 |  |  | $ | 471,151 |  |  | $ | — |  |  | $ | — |
Interest-bearing deposits |  |  | 1,998,017 |  |  |  | 2,004,084 |  |  |  | — |  |  |  | 2,004,084 |  |  |  | — |
Borrowings |  |  | 420,960 |  |  |  | 436,366 |  |  |  | — |  |  |  | 436,366 |  |  |  | — |
Subordinated debentures |  |  | 5,155 |  |  |  | 4,786 |  |  |  | — |  |  |  | 4,786 |  |  |  | — |
Accrued interest payable |  |  | 3,811 |  |  |  | 3,811 |  |  |  | — |  |  |  | 3,811 |  |  |  | — |
|  |  |  |  |  |  |  | Fair Value Measurements |
|  | Carrying Amount |  |  | Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  | (in thousands) |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and due from banks |  | $ | 82,692 |  |  | $ | 82,692 |  |  | $ | 82,692 |  |  | $ | — |  |  | $ | — |
Investment securities available-for-sale |  |  | 323,070 |  |  |  | 323,070 |  |  |  | 19,530 |  |  |  | 303,540 |  |  |  | — |
Investment securities held-to-maturity |  |  | 215,286 |  |  |  | 210,958 |  |  |  | 27,037 |  |  |  | 164,940 |  |  |  | 18,981 |
Investment in restricted stock, at cost |  |  | 8,986 |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |
Net loans |  |  | 950,610 |  |  |  | 948,606 |  |  |  | — |  |  |  | — |  |  |  | 948,606 |
Accrued interest receivable |  |  | 6,802 |  |  |  | 6,802 |  |  |  | 102 |  |  |  | 4,034 |  |  |  | 2,666 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Noninterest-bearing deposits |  |  | 227,370 |  |  |  | 227,370 |  |  |  | 227,370 |  |  |  | — |  |  |  | — |
Interest-bearing deposits |  |  | 1,114,635 |  |  |  | 1,115,781 |  |  |  | — |  |  |  | 1,115,781 |  |  |  | — |
Borrowings |  |  | 146,000 |  |  |  | 157,440 |  |  |  | — |  |  |  | 157,440 |  |  |  | — |
Subordinated debentures |  |  | 5,155 |  |  |  | 5,143 |  |  |  | — |  |  |  | 5,143 |  |  |  | — |
Accrued interest payable |  |  | 963 |  |  |  | 963 |  |  |  | — |  |  |  | 963 |  |  |  | — |

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13537-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13504-108611 + Details
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