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Loans (Tables)

9 Months Ended

Sep. 30, 2013

Receivables [Abstract]

Schedule of Net Loans

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

		September 30, 2013				December 31, 2012
Commercial, industrial, and agricultural		$	258,889			$	257,091
Commercial mortgages			305,840				261,791
Residential real estate			400,649				347,904
Consumer			62,187				58,668
Credit cards			4,800				4,800
Overdrafts			510				971
Less:     unearned discount			(3,904	)			(3,401	)
allowance for loan losses			(17,221	)			(14,060	)
Loans, net		$	1,011,750			$	913,764

Allowance for Loan Losses

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

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, July 1, 2013		$	5,338			$	5,896			$	2,508			$	1,555			$	55			$	148			$	15,500
Charge-offs			(169	)			(4	)			(57	)			(269	)			(19	)			(72	)			(590	)
Recoveries			0				1,424				1				21				3				16				1,465
Provision (benefit) for loan losses			384				(275	)			189				454				18				76				846
Allowance for loan losses, September 30, 2013		$	5,553			$	7,041			$	2,641			$	1,761			$	57			$	168			$	17,221

Transactions in the allowance for loan losses for the nine months ended September 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			(253	)			(1,534	)			(398	)			(946	)			(48	)			(163	)			(3,342	)
Recoveries			7				1,427				5				95				13				65				1,612
Provision (benefit) for loan losses			859				2,451				568				913				9				91				4,891
Allowance for loan losses, September 30, 2013		$	5,553			$	7,041			$	2,641			$	1,761			$	57			$	168			$	17,221

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

		Commercial,								Residential
		Industrial, and				Commercial				Real								Credit
		Agricultural				Mortgages				Estate				Consumer				Cards				Overdrafts				Total
Allowance for loan losses, July 1, 2012		$	5,115			$	4,553			$	2,225			$	1,568			$	81			$	148			$	13,690
Charge-offs			(751	)			(165	)			(7	)			(252	)			(22	)			(80	)			(1,277	)
Recoveries			6				0				1				18				1				22				48
Provision (benefit) for loan losses			103				504				113				372				19				77				1,188
Allowance for loan losses, September 30, 2012		$	4,473			$	4,892			$	2,332			$	1,706			$	79			$	167			$	13,649

Transactions in the allowance for loan losses for the nine months ended September 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			(1,398	)			(401	)			(231	)			(890	)			(55	)			(197	)			(3,172	)
Recoveries			14				0				1				67				8				78				168
Provision for loan losses			1,346				823				571				1,125				55				118				4,038
Allowance for loan losses, September 30, 2012		$	4,473			$	4,892			$	2,332			$	1,706			$	79			$	167			$	13,649

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 September 30, 2013 and December 31, 2012. The recorded investment in loans excludes accrued interest due to its insignificance.

September 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		$	573			$	932			$	0			$	0			$	0			$	0			$	1,505
Collectively evaluated for impairment			4,980				4,209				2,641				1,761				57				168				13,816
Modified in a troubled debt restructuring			0				1,900				0				0				0				0				1,900
Total ending allowance balance		$	5,553			$	7,041			$	2,641			$	1,761			$	57			$	168			$	17,221
Loans:
Loans individually evaluated for impairment		$	1,774			$	4,252			$	64			$	0			$	0			$	0			$	6,090
Loans collectively evaluated for impairment			255,813				289,635				400,585				58,283				4,800				510				1,009,626
Loans modified in a troubled debt restructuring			1,302				11,953				0				0				0				0				13,255
Total ending loans balance		$	258.889			$	305,840			$	400,649			$	58,283			$	4,800			$	510			$	1,028,971

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 September 30, 2013 and December 31, 2012 and for the three and nine months ended September 30, 2013 and 2012:

September 30, 2013

		Unpaid Principal Balance				Recorded Investment				Allowance for Loan Losses Allocated
With an allowance recorded:
Commercial, industrial, and agricultural		$	1,836			$	1,085			$	573
Commercial mortgage			12,017				9,985				2,832
Residential real estate			0				0				0
With no related allowance recorded:
Commercial, industrial, and agricultural			2,604				1,991				0
Commercial mortgage			6,246				6,220				0
Residential real estate			149				64				0
Total		$	22,852			$	19,345			$	3,405

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 September 30, 2013												Nine Months Ended September 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		$	1,267			$	3			$	3			$	1,439			$	4			$	4
Commercial mortgage			8,337				0				0				7,657				3				3
Residential real estate			0				1				1				191				4				4
With no related allowance recorded:
Commercial, industrial, and agricultural			2,055				0				0				2,121				0				0
Commercial mortgage			10,602				0				0				10,888				0				0
Residential real estate			69				0				0				138				0				0
Total		$	22,330			$	4			$	4			$	22,434			$	11			$	11

		Three Months Ended September 30, 2012												Nine Months Ended September 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		$	4,140			$	0			$	0			$	3,406			$	3			$	3
Commercial mortgage			6,180				3				3				5,549				3				3
Residential real estate			476				3				3				322				11				11
With no related allowance recorded:
Commercial, industrial, and agricultural			3,506				0				0				3,459				0				0
Commercial mortgage			11,971				0				0				12,016				0				0
Residential real estate			151				0				0				75				0				0
Total		$	26,424			$	6			$	6			$	24,827			$	17			$	17

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 September 30, 2013 and December 31, 2012:

		September 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		$	2,566			$	0			$	3,073			$	0
Commercial mortgages			8,946				0				8,570				109
Residential real estate			1,993				58				2,792				18
Consumer			683				11				10				217
Credit cards			0				54				0				13
Total		$	14,188			$	123			$	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 September 30, 2013 and December 31, 2012 by class of loans.

September 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		$	126			$	523			$	2,478			$	3,127			$	255,762			$	258,889
Commercial mortgages			1,173				0				5,784				6,957				298,883				305,840
Residential real estate			860				949				1,954				3,763				396,886				400,649
Consumer			569				266				694				1,529				56,754				58,283
Credit cards			24				23				54				101				4,699				4,800
Overdrafts			0				0				0				0				510				510
Total		$	2,752			$	1,761			$	10,964			$	15,477			$	1,013,494			$	1,028,971

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 September 30, 2013 and December 31, 2012.

		September 30, 2013												December 31, 2012
		Number of Loans				Loan Balance				Specific Reserve				Number of Loans				Loan Balance				Specific Reserve
Commercial, industrial, and agricultural			2			$	1,302			$	0				2			$	1,420			$	0
Commercial mortgages			10				11,953				1,900				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			12			$	13,255			$	1,900				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 nine months ended September 30, 2013 and 2012. There was one loan modified as a troubled debt restructuring during the three months ended September 30, 2013, and no loans modified as troubled debt restructurings during the three months ended September 30, 2012.

		Nine Months Ended September 30, 2013
		Number of Loans				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding  Recorded Investment
Commercial, industrial, and agricultural			0			$	0			$	0
Commercial mortgages			2				3,615				3,549
Residential real estate			0				0				0
Consumer			0				0				0
Credit cards			0				0				0
Total			2			$	3,615			$	3,549

		Nine Months Ended September 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.

September 30, 2013

						Special
		Pass				Mention				Substandard				Doubtful				Total
Commercial, industrial, and agricultural		$	230,412			$	6,997			$	21,349			$	131			$	258,889
Commercial mortgages			263,115				9,956				30,040				2,729				305,840
Total		$	493,527			$	16,953			$	51,389			$	2,860			$	564,729

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 September 30, 2013 and December 31, 2012:

		September 30, 2013												December 31, 2012
		Residential								Credit				Residential								Credit
		Real Estate				Consumer				Cards				Real Estate				Consumer				Cards
Performing		$	398,598			$	57,589			$	4,746			$	345,094			$	55,040			$	4,787
Non-performing			2,051				694				54				2,810				227				13
Total		$	400,649			$	58,283			$	4,800			$	347,904			$	55,267			$	4,800

Summary of Holiday's Loan Portfolio

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

		September 30,				December 31,
		2013				2012
Consumer		$	23,909			$	21,535
Residential real estate			1,397				954
Less: unearned discount			(3,904	)			(3,401	)
Total		$	21,402			$	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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