XML 42 R32.htm IDEA: XBRL DOCUMENT v3.10.0.1

Allowance for Loan Losses (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Allowance for Loan Losses

The historical loss experience is determined by portfolio segment and is based on the actual loss history experienced by the Company over the prior one to five years. Management believes using the highest of the one, two or five-year historical loss experience is an appropriate methodology in the current economic environment, as it captures loss rates that are comparable to the current period being analyzed. The actual allowance for loan loss activity is provided below.

		Three Months Ended								Nine Months Ended
		September 30								September 30
		2018				2017				2018				2017
		(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited)
Balance at beginning of the period		$	17,071			$	15,027			$	16,394			$	14,837
Loans charged-off:
Commercial
Owner occupied real estate			97				12				110				12
Non-owner occupied real estate			—				20				—				20
Residential spec homes			—				—				—				—
Development & spec land			—				—				—				1
Commercial and industrial			109				232				109				491
Total commercial			206				264				219				524
Real estate
Residential mortgage			2				37				17				89
Residential construction			—				—				—				—
Mortgage warehouse			—				—				—				—
Total real estate			2				37				17				89
Consumer
Direct installment			20				84				124				113
Indirect installment			432				254				1,302				862
Home equity			11				24				142				95
Total consumer			463				362				1,568				1,070
Total loans charged-off			671				663				1,804				1,683
Recoveries of loans previously charged-off:
Commercial
Owner occupied real estate			7				7				19				8
Non-owner occupied real estate			5				4				22				29
Residential spec homes			2				2				6				6
Development & spec land			—				—				—				—
Commercial and industrial			13				93				71				234
Total commercial			27				106				118				277
Real estate
Residential mortgage			4				13				15				35
Residential construction			—				—				—				—
Mortgage warehouse			—				—				—				—
Total real estate			4				13				15				35
Consumer
Direct installment			10				249				42				281
Indirect installment			107				119				378				384
Home equity			74				25				277				85
Total consumer			191				393				697				750
Total loan recoveries			222				512				830				1,062
Net loans charged-off			449				151				974				621
Provision charged to operating expense
Commercial			1,895				429				1,589				1,357
Real estate			(243	)			361				(612	)			(113	)
Consumer			(476	)			(80	)			1,401				126
Total provision charged to operating expense			1,176				710				2,378				1,370
Balance at the end of the period		$	17,798			$	15,586			$	17,798			$	15,586

Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Segment

The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment analysis:

		September 30, 2018
		Commercial				Real Estate				Mortgage Warehousing				Consumer				Total
Allowance For Loan Losses
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	924			$	—			$	—			$	—			$	924
Collectively evaluated for impairment			9,657				1,574				1,030				4,613				16,874
Loans acquired with deteriorated credit quality			—				—				—				—				—
Total ending allowance balance		$	10,581			$	1,574			$	1,030			$	4,613			$	17,798
Loans:
Individually evaluated for impairment		$	8,358			$	—			$	—			$	—			$	8,358
Collectively evaluated for impairment			1,696,067				653,286				71,902				537,866				2,959,121
Loans acquired with deteriorated credit quality			—				—				—				—				—
Total ending loans balance		$	1,704,425			$	653,286			$	71,902			$	537,866			$	2,967,479

		December 31, 2017
		Commercial				Real Estate				Mortgage Warehousing				Consumer				Total
Allowance For Loan Losses
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	184			$	—			$	—			$	—			$	184
Collectively evaluated for impairment			8,909				2,188				1,030				4,083				16,210
Loans acquired with deteriorated credit quality			—				—				—				—				—
Total ending allowance balance		$	9,093			$	2,188			$	1,030			$	4,083			$	16,394
Loans:
Individually evaluated for impairment		$	7,187			$	—			$	—			$	—			$	7,187
Collectively evaluated for impairment			1,667,942				608,575				94,988				462,529				2,834,034
Loans acquired with deteriorated credit quality			—				—				—				—				—
Total ending loans balance		$	1,675,129			$	608,575			$	94,988			$	462,529			$	2,841,221

X

- Definition

Allowance for loans and recorded investment.

+ References

No definition available.

+ Details

Name:	hbnc_ScheduleOfAllowanceForLoansAndRecordedInvestmentByLoanPortfolioTableTextBlock
Namespace Prefix:	hbnc_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration