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Loans (Tables)

6 Months Ended

Jun. 30, 2013

Receivables [Abstract]

Schedule of Net Loans

Total net loans at June 30, 2013 and December 31, 2012 are summarized as follows:

		June 30, 2013				December 31, 2012
Commercial, industrial, and agricultural		$	263,749			$	257,091
Commercial mortgages			283,654				261,791
Residential real estate			374,987				347,904
Consumer			58,718				58,668
Credit cards			4,718				4,800
Overdrafts			656				971
Less:  unearned discount			(3,535	)			(3,401	)
allowance for loan losses			(15,500	)			(14,060	)
Loans, net		$	967,447			$	913,764

Allowance for Loan Losses

Transactions in the allowance for loan losses for the three months ended June 30, 2013 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, April 1, 2013		$	5,271			$	4,299			$	2,395			$	1,707			$	77			$	148			$	13,897
Charge-offs			(84	)			(923	)			(169	)			(346	)			(17	)			(44	)			(1,583	)
Recoveries			7				2				3				33				8				18				71
Provision (benefit) for loan losses			144				2,518				279				161				(13	)			26				3,115
Allowance for loan losses, June 30, 2013		$	5,338			$	5,896			$	2,508			$	1,555			$	55			$	148			$	15,500

Transactions in the allowance for loan losses for the six months ended June 30, 2013 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2013		$	4,940			$	4,697			$	2,466			$	1,699			$	83			$	175			$	14,060
Charge-offs			(84	)			(1,530	)			(341	)			(677	)			(29	)			(91	)			(2,752	)
Recoveries			7				3				4				74				10				49				147
Provision (benefit) for loan losses			475				2,726				379				459				(9	)			15				4,045
Allowance for loan losses, June 30, 2013		$	5,338			$	5,896			$	2,508			$	1,555			$	55			$	148			$	15,500

Transactions in the allowance for loan losses for the three months ended June 30, 2012 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, April 1, 2012		$	4,942			$	4,377			$	1,997			$	1,435			$	96			$	168			$	13,015
Charge-offs			(422	)			(121	)			(137	)			(382	)			(14	)			(50	)			(1,126	)
Recoveries			5				0				0				22				6				22				55
Provision (benefit) for loan losses			590				297				365				493				(7	)			8				1,746
Allowance for loan losses, June 30, 2012		$	5,115			$	4,553			$	2,225			$	1,568			$	81			$	148			$	13,690

Transactions in the allowance for loan losses for the six months ended June 30, 2012 were as follows:

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, January 1, 2012		$	4,511			$	4,470			$	1,991			$	1,404			$	71			$	168			$	12,615
Charge-offs			(647	)			(236	)			(224	)			(638	)			(33	)			(117	)			(1,895	)
Recoveries			8				0				0				49				7				56				120
Provision for loan losses			1,243				319				458				753				36				41				2,850
Allowance for loan losses, June 30, 2012		$	5,115			$	4,553			$	2,225			$	1,568			$	81			$	148			$	13,690

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 is based on the Corporation’s impairment method as of June 30, 2013 and December 31, 2012. The recorded investment in loans excludes accrued interest due to its insignificance.

June 30, 2013

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	612			$	867			$	0			$	0			$	0			$	0			$	1,479
Collectively evaluated for impairment			4,726				3,807				2,508				1,555				55				148				12,799
Modified in a troubled debt restructuring			0				1,222				0				0				0				0				1,222
Total ending allowance balance		$	5,338			$	5,896			$	2,508			$	1,555			$	55			$	148			$	15,500
Loans:
Loans individually evaluated for impairment		$	2,222			$	12,788			$	74			$	0			$	0			$	0			$	15,084
Loans collectively evaluated for impairment			260,182				261,981				374,913				55,183				4,718				656				957,633
Loans modified in a troubled debt restructuring			1,345				8,885				0				0				0				0				10,230
Total ending loans balance		$	263.749			$	283,654			$	374,987			$	55,183			$	4,718			$	656			$	982,947

December 31, 2012

		Commercial, Industrial, and Agricultural				Commercial Mortgages				Residential Real Estate				Consumer				Credit Cards				Overdrafts				Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment		$	541			$	131			$	81			$	0			$	0			$	0			$	753
Collectively evaluated for impairment			4,399				3,467				2,385				1,699				83				175				12,208
Modified in a troubled debt restructuring			0				1,099				0				0				0				0				1,099
Total ending allowance balance		$	4,940			$	4,697			$	2,466			$	1,699			$	83			$	175			$	14,060
Loans:
Loans individually evaluated for impairment		$	2,623			$	10,683			$	593			$	0			$	0			$	0			$	13,899
Loans collectively evaluated for impairment			253,048				240,907				347,311				55,267				4,800				971				902,304
Loans modified in a troubled debt restructuring			1,420				10,201				0				0				0				0				11,621
Total ending loans balance		$	257,091			$	261,791			$	347,904			$	55,267			$	4,800			$	971			$	927,824

Loans Individually Evaluated for Impairment by Portfolio Segment

The following tables present information related to loans individually evaluated for impairment by portfolio segment as of June 30, 2013 and December 31, 2012 and for the three and six months ended June 30, 2013 and 2012:

June 30, 2013

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,843			$	1,449			$	612
Commercial mortgage			8,138				6,689				2,089
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			2,679				2,118				0
Commercial mortgage			16,758				14,984				0
Residential real estate			153				74				0
Total		$	29,571			$	25,314			$	2,701

December 31, 2012

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	2,542			$	1,792			$	541
Commercial mortgage			5,870				5,329				1,230
Residential real estate			416				381				81
With no related allowance recorded:
Commercial, industrial, and agricultural			2,804				2,251				0
Commercial mortgage			17,285				15,555				0
Residential real estate			308				212				0
Total		$	29,225			$	25,520			$	1,852

Impaired Financing Receivables with Related and not Related Allowances

Three Months Ended June 30, 2013												Six Months Ended June 30, 2013
		Average				Interest				Cash Basis				Average				Interest				Cash Basis
		Recorded				Income				Interest				Recorded				Income				Interest
		Investment				Recognized				Recognized				Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,459			$	1			$	1			$	1,621			$	1			$	1
Commercial mortgage			5,787				0				0				6,009				3				3
Residential real estate			62				2				2				191				3				3
With no related allowance recorded:
Commercial, industrial, and agricultural			2,172				0				0				2,184				0				0
Commercial mortgage			14,637				0				0				15,270				0				0
Residential real estate			76				0				0				143				0				0
Total		$	24,193			$	3			$	3			$	25,418			$	7			$	7

		Three Months Ended June 30, 2012												Six Months Ended June 30, 2012
		Average				Interest				Cash Basis				Average				Interest				Cash Basis
		Recorded				Income				Interest				Recorded				Income				Interest
		Investment				Recognized				Recognized				Investment				Recognized				Recognized
With an allowance recorded:
Commercial, industrial, and agricultural		$	3,528			$	4			$	4			$	3,290			$	4			$	4
Commercial mortgage			6,031				0				0				5,376				0				0
Residential real estate			353				4				4				277				8				8
With no related allowance recorded:
Commercial, industrial, and agricultural			3,537				0				0				3,458				0				0
Commercial mortgage			12,123				0				0				12,108				0				0
Residential real estate			68				0				0				45				0				0
Total		$	25,640			$	8			$	8			$	24,554			$	12			$	12

Nonaccrual Loans and Loans Past Due over 90 Days Still Accruing Interest by Class of Loans

The following table presents the recorded investment in nonaccrual loans and loans past due over 90 days still accruing interest by class of loans as of June 30, 2013 and December 31, 2012:

		June 30, 2013								December 31, 2012
		Nonaccrual				Past Due Over 90 Days Still on Accrual				Nonaccrual				Past Due Over 90 Days Still on Accrual
Commercial, industrial, and agricultural		$	2,630			$	0			$	3,073			$	0
Commercial mortgages			14,240				0				8,570				109
Residential real estate			2,282				0				2,792				18
Consumer			430				193				10				217
Credit cards			0				19				0				13
Total		$	19,582			$	212			$	14,445			$	357

Aging of Recorded Investment in Past Due Loans

The following table presents the aging of the recorded investment in past due loans as of June 30, 2013 and December 31, 2012 by class of loans.

June 30, 2013

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	135			$	127			$	2,531			$	2,793			$	260,956			$	263,749
Commercial mortgages			0				71				13,177				13,248				270,406				283,654
Residential real estate			2,153				581				2,184				4,918				370,069				374,987
Consumer			503				231				195				929				54,254				55,183
Credit cards			29				25				19				73				4,645				4,718
Overdrafts			0				0				0				0				656				656
Total		$	2,820			$	1,035			$	18,106			$	21,961			$	960,986			$	982,947

December 31, 2012

		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Loans Not Past Due				Total
Commercial, industrial, and agricultural		$	724			$	157			$	2,968			$	3,849			$	253,242			$	257,091
Commercial mortgages			1,162				3,197				8,679				13,038				248,753				261,791
Residential real estate			1,390				641				2,700				4,731				343,173				347,904
Consumer			724				203				227				1,154				54,113				55,267
Credit cards			39				9				13				61				4,739				4,800
Overdrafts			0				0				0				0				971				971
Total		$	4,039			$	4,207			$	14,587			$	22,833			$	904,991			$	927,824

Restructured in Troubled Debt

The following table presents the number of loans, loan balances, and specific reserves for loans that have been restructured in a troubled debt restructuring as of June 30, 2013 and December 31, 2012.

		June 30, 2013												December 31, 2012
		Number of Loans				Loan Balance				Specific Reserve				Number of Loans				Loan Balance				Specific Reserve
Commercial, industrial, and agricultural			2			$	1,345			$	0				2			$	1,420			$	0
Commercial mortgages			9				8,885				1,222				8				10,201				1,099
Residential real estate			0				0				0				0				0				0
Consumer			0				0				0				0				0				0
Credit cards			0				0				0				0				0				0
Total			11			$	10,230			$	1,222				10			$	11,621			$	1,099

Loans by Class Modified as Troubled Debt Restructurings

The following tables present loans by class modified as troubled debt restructurings that occurred during the six months ended June 30, 2013 and 2012. There were no loans modified as troubled debt restructurings during the three months ended June 30, 2013 or 2012.

		Six Months Ended June 30, 2013
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding  Recorded Investment
Commercial, industrial, and agricultural			0			$	0			$	0
Commercial mortgages			1				346				403
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			1			$	346			$	403
		Six Months Ended June 30, 2012
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment
Commercial, industrial, and agricultural			1			$	310			$	310
Commercial mortgages			4				2,556				2,556
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			5			$	2,866			$	2,866

Schedule of Loan Assigned Risk Rating within 12 Months of Balance Sheet Date

All loans included in the following tables have been assigned a risk rating within 12 months of the balance sheet date.

June 30, 2013

						Special
		Pass				Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	239,015			$	9,052			$	15,419			$	263			$	263,749
Commercial mortgages			235,746				15,436				31,776				696				283,654
Total		$	474,761			$	24,488			$	47,195			$	959			$	547,403

December 31, 2012

						Special
		Pass				Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	234,835			$	6,641			$	15,459			$	156			$	257,091
Commercial mortgages			225,294				12,294				23,501				702				261,791
Total		$	460,129			$	18,935			$	38,960			$	858			$	518,882

Recorded Investment in Residential and Consumer Loan Based on Payment Activity

The following table presents the recorded investment in residential, consumer, and credit card loans based on payment activity as of June 30, 2013 and December 31, 2012:

		June 30, 2013												December 31, 2012
		Residential								Credit				Residential								Credit
		Real Estate				Consumer				Cards				Real Estate				Consumer				Cards
Performing		$	372,705			$	54,560			$	4,699			$	345,094			$	55,040			$	4,787
Non-performing			2,282				623				19				2,810				227				13
Total		$	374,987			$	55,183			$	4,718			$	347,904			$	55,267			$	4,800

Summary of Holiday's Loan Portfolio

Holiday’s loan portfolio is summarized as follows at June 30, 2013 and December 31, 2012:

		June 30,				December 31,
		2013				2012
Consumer		$	21,922			$	21,535
Residential real estate			1,169				954
Less: unearned discount			(3,535	)			(3,401	)
Total		$	19,556			$	19,088

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- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524

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