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Allowance for Loan and Lease Losses (Tables) | 3 Months Ended
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Mar. 31, 2013
Provision for Loan and Lease Losses [Abstract] |
Impaired Loans | Impaired Loans (dollars in thousands, unaudited)
|  | For the Quarter Ended March 31, 2013 |
|  | Unpaid Principal Balance (1) |  | Recorded Investment (2) |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized (3) |
With an Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | - |
Other Construction/Land |  |  | 9,978 |  |  | 9,978 |  |  | 1,227 |  |  | 10,084 |  |  | 27 |
1-4 Family - closed-end |  |  | 17,425 |  |  | 17,412 |  |  | 592 |  |  | 17,442 |  |  | 125 |
Equity Lines |  |  | 575 |  |  | 541 |  |  | 68 |  |  | 541 |  |  | 4 |
Commercial RE- owner occupied |  |  | 4,258 |  |  | 4,258 |  |  | 312 |  |  | 4,275 |  |  | 23 |
Commercial RE- non-owner occupied |  |  | 13,762 |  |  | 13,604 |  |  | 894 |  |  | 13,603 |  |  | 105 |
Farmland |  |  | 83 |  |  | 83 |  |  | - |  |  | 84 |  |  | - |
Total Real Estate |  |  | 46,081 |  |  | 45,876 |  |  | 3,093 |  |  | 46,029 |  |  | 284 |
Agriculture |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial and Industrial |  |  | 2,572 |  |  | 2,536 |  |  | 1,372 |  |  | 2,577 |  |  | 21 |
Small Business Administration |  |  | 2,622 |  |  | 2,425 |  |  | 1,073 |  |  | 2,425 |  |  | 15 |
Direct finance leases |  |  | 150 |  |  | 150 |  |  | 74 |  |  | 150 |  |  | - |
Consumer loans |  |  | 4,140 |  |  | 4,088 |  |  | 603 |  |  | 4,136 |  |  | 65 |
|  |  | 55,565 |  |  | 55,075 |  |  | 6,215 |  |  | 55,317 |  |  | 385 |
With no Related Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | - |
Other Construction/Land |  |  | 2,150 |  |  | 2,039 |  |  | - |  |  | 2,039 |  |  | - |
1-4 Family - closed-end |  |  | 6,342 |  |  | 5,879 |  |  | - |  |  | 5,888 |  |  | - |
Equity Lines |  |  | 504 |  |  | 390 |  |  | - |  |  | 444 |  |  | - |
Commercial RE- owner occupied |  |  | 5,459 |  |  | 4,159 |  |  | - |  |  | 4,167 |  |  | - |
Commercial RE- non-owner occupied |  |  | 4,257 |  |  | 2,938 |  |  | - |  |  | 3,974 |  |  | - |
Farmland |  |  | 1,841 |  |  | 1,841 |  |  | - |  |  | 1,841 |  |  | - |
Total Real Estate |  |  | 20,553 |  |  | 17,246 |  |  | - |  |  | 18,353 |  |  | - |
Agriculture |  |  | 1,031 |  |  | 659 |  |  | - |  |  | 659 |  |  | - |
Commercial and Industrial |  |  | 2,399 |  |  | 2,314 |  |  | - |  |  | 2,318 |  |  | 10 |
Small Business Administration |  |  | 1,008 |  |  | 721 |  |  | - |  |  | 721 |  |  | - |
Direct finance leases |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Consumer loans |  |  | 46 |  |  | 25 |  |  | - |  |  | 25 |  |  | - |
|  |  | 25,037 |  |  | 20,965 |  |  | - |  |  | 22,076 |  |  | 10 |
Total |  | $ | 80,602 |  | $ | 76,040 |  | $ | 6,215 |  | $ | 77,393 |  | $ | 395 |
(1) Contractual principal balance due from customer. (2) Principal balance on Company's books, less any direct charge offs. (3) Interest income is recognized on performing balances on a regular accrual basis.
|  | For the Year Ended December 31, 2012 |
|  | Unpaid Principal Balance (1) |  | Recorded Investment (2) |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized (3) |
With an Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | 153 |  | $ | 153 |  | $ | 23 |  | $ | 91 |  | $ | - |
Other Construction/Land |  |  | 10,313 |  |  | 10,313 |  |  | 1,244 |  |  | 10,755 |  |  | 86 |
1-4 Family - closed-end |  |  | 19,218 |  |  | 18,910 |  |  | 955 |  |  | 19,024 |  |  | 401 |
Equity Lines |  |  | 1,142 |  |  | 1,142 |  |  | 163 |  |  | 1,144 |  |  | 9 |
Multifamily residential |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial RE- owner occupied |  |  | 5,846 |  |  | 5,585 |  |  | 563 |  |  | 5,666 |  |  | 126 |
Commercial RE- non-owner occupied |  |  | 18,539 |  |  | 17,579 |  |  | 1,230 |  |  | 18,079 |  |  | 481 |
Farmland |  |  | 254 |  |  | 254 |  |  | 2 |  |  | 259 |  |  | - |
Total Real Estate |  |  | 55,465 |  |  | 53,936 |  |  | 4,180 |  |  | 55,018 |  |  | 1,103 |
Agriculture |  |  | 28 |  |  | 28 |  |  | 28 |  |  | 28 |  |  | - |
Commercial and Industrial |  |  | 2,955 |  |  | 2,920 |  |  | 934 |  |  | 3,100 |  |  | 51 |
Small Business Administration |  |  | 2,704 |  |  | 2,507 |  |  | 1,038 |  |  | 2,507 |  |  | 53 |
Direct finance leases |  |  | 135 |  |  | 135 |  |  | 67 |  |  | 135 |  |  | - |
Consumer loans |  |  | 4,349 |  |  | 4,344 |  |  | 878 |  |  | 4,493 |  |  | 183 |
|  |  | 65,636 |  |  | 63,870 |  |  | 7,125 |  |  | 65,281 |  |  | 1,390 |
With no Related Allowance Recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction |  | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | - |
Other Construction/Land |  |  | 2,335 |  |  | 2,335 |  |  | - |  |  | 2,346 |  |  | - |
1-4 Family - closed-end |  |  | 4,312 |  |  | 4,312 |  |  | - |  |  | 4,491 |  |  | - |
Equity Lines |  |  | 116 |  |  | 116 |  |  | - |  |  | 155 |  |  | 1 |
Multifamily residential |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial RE- owner occupied |  |  | 4,298 |  |  | 3,365 |  |  | - |  |  | 3,540 |  |  | - |
Commercial RE- non-owner occupied |  |  | 390 |  |  | 390 |  |  | - |  |  | 421 |  |  | 3 |
Farmland |  |  | 1,679 |  |  | 1,679 |  |  | - |  |  | 1,686 |  |  | - |
Total Real Estate |  |  | 13,130 |  |  | 12,197 |  |  | - |  |  | 12,639 |  |  | 4 |
Agriculture |  |  | 1,008 |  |  | 635 |  |  | - |  |  | 1,017 |  |  | - |
Commercial and Industrial |  |  | 735 |  |  | 736 |  |  | - |  |  | 740 |  |  | - |
Small Business Administration |  |  | 1,008 |  |  | 720 |  |  | - |  |  | 720 |  |  | - |
Direct finance leases |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Consumer loans |  |  | 4 |  |  | 4 |  |  | - |  |  | 7 |  |  | - |
|  |  | 15,885 |  |  | 14,292 |  |  | - |  |  | 15,123 |  |  | 4 |
Total |  | $ | 81,521 |  | $ | 78,162 |  | $ | 7,125 |  | $ | 80,404 |  | $ | 1,394 |
(1) Contractual principal balance due from customer. (2) Principal balance on Company's books, less any direct charge offs. (3) Interest income is recognized on performing balances on a regular accrual basis.
Impaired Loans, Condensed Information Impaired Loans | Similar but condensed information as of the dates noted is provided in the following table:
Impaired Loans |  |  |  |  |  |  |
(dollars in thousands, unaudited) |  |  |  |  |  |  |
|  | March 31, 2013 |  | December 31, 2012 |
Impaired loans without a valuation allowance |  | $ | 20,965 |  | $ | 14,292 |
Impaired loans with a valuation allowance |  |  | 55,075 |  |  | 63,870 |
Total impaired loans (1) |  | $ | 76,040 |  | $ | 78,162 |
Valuation allowance related to impaired loans |  | $ | 6,215 |  | $ | 7,125 |
Total non-accrual loans |  | $ | 50,566 |  | $ | 53,094 |
Allowance for Credit Losses and Recorded Investment in Financing Receivables | Allowance for Credit Losses and Recorded Investment in Financing Receivables (dollars in thousands, unaudited)
|  | For the Quarter Ended March 31, 2013 |
|  | Real Estate |  | Agricultural Products |  | Commercial and Industrial |  | Small Business Administration |  | Direct Finance Leases |  | Consumer |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 8,034 |  | $ | 258 |  | $ | 2,056 |  | $ | 1,246 |  | $ | 165 |  | $ | 2,114 |  | $ | 13,873 |
Charge-offs |  |  | (1,422) |  |  | (28) |  |  | (688) |  |  | (37) |  |  | (20) |  |  | (509) |  |  | (2,704) |
Recoveries |  |  | 164 |  |  | - |  |  | 191 |  |  | - |  |  | 1 |  |  | 74 |  |  | 430 |
Provision |  |  | (288) |  |  | 174 |  |  | 1,525 |  |  | 201 |  |  | (61) |  |  | 49 |  |  | 1,600 |
Ending Balance |  | $ | 6,488 |  | $ | 404 |  | $ | 3,084 |  | $ | 1,410 |  | $ | 85 |  | $ | 1,728 |  | $ | 13,199 |
Reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific |  | $ | 3,093 |  | $ | - |  | $ | 1,372 |  | $ | 1,073 |  | $ | 74 |  | $ | 603 |  | $ | 6,215 |
General |  |  | 3,395 |  |  | 404 |  |  | 1,712 |  |  | 337 |  |  | 11 |  |  | 1,125 |  |  | 6,984 |
|  | $ | 6,488 |  | $ | 404 |  | $ | 3,084 |  | $ | 1,410 |  | $ | 85 |  | $ | 1,728 |  | $ | 13,199 |
Loans evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 63,122 |  | $ | 659 |  | $ | 4,850 |  | $ | 3,146 |  | $ | 150 |  | $ | 4,113 |  | $ | 76,040 |
Collectively |  |  | 492,489 |  |  | 26,108 |  |  | 188,457 |  |  | 17,531 |  |  | 3,747 |  |  | 22,929 |  |  | 751,261 |
Ending Balance |  | $ | 555,611 |  | $ | 26,767 |  | $ | 193,307 |  | $ | 20,677 |  | $ | 3,897 |  | $ | 27,042 |  | $ | 827,301 |
|  | For the Year Ended December 31, 2012 |
|  | Real Estate |  | Agricultural Products |  | Commercial and Industrial |  | Small Business Administration |  | Direct Finance Leases |  | Consumer |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning Balance |  | $ | 8,260 |  | $ | 19 |  | $ | 4,638 |  | $ | 1,447 |  | $ | 311 |  | $ | 2,608 |  | $ | 17,283 |
Charge-offs |  |  | (11,108) |  |  | (634) |  |  | (3,517) |  |  | (753) |  |  | (198) |  |  | (2,568) |  |  | (18,778) |
Recoveries |  |  | 302 |  |  | - |  |  | 483 |  |  | 95 |  |  | - |  |  | 278 |  |  | 1,158 |
Provision |  |  | 10,580 |  |  | 873 |  |  | 452 |  |  | 457 |  |  | 52 |  |  | 1,796 |  |  | 14,210 |
Ending Balance |  | $ | 8,034 |  | $ | 258 |  | $ | 2,056 |  | $ | 1,246 |  | $ | 165 |  | $ | 2,114 |  | $ | 13,873 |
Reserves: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Specific |  | $ | 4,180 |  | $ | 28 |  | $ | 934 |  | $ | 1,038 |  | $ | 67 |  | $ | 878 |  | $ | 7,125 |
General |  |  | 3,854 |  |  | 230 |  |  | 1,122 |  |  | 208 |  |  | 98 |  |  | 1,236 |  |  | 6,748 |
|  | $ | 8,034 |  | $ | 258 |  | $ | 2,056 |  | $ | 1,246 |  | $ | 165 |  | $ | 2,114 |  | $ | 13,873 |
Loans evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 66,133 |  | $ | 663 |  | $ | 3,656 |  | $ | 3,227 |  | $ | 135 |  | $ | 4,348 |  | $ | 78,162 |
Collectively |  |  | 479,656 |  |  | 21,819 |  |  | 254,240 |  |  | 17,296 |  |  | 4,098 |  |  | 24,524 |  |  | 801,633 |
Ending Balance |  | $ | 545,789 |  | $ | 22,482 |  | $ | 257,896 |  | $ | 20,523 |  | $ | 4,233 |  | $ | 28,872 |  | $ | 879,795 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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