XML 52 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Loans and Allowance For Loan Losses (Tables)

6 Months Ended

Jun. 30, 2012

Loans and Allowance for Loan Losses [Abstract]

Summary of loans, by major class within Company's loan portfolio

		June 30,				December 31,
		2012				2011
Commercial, financial, and agricultural		$	128,857,496			$	128,555,173
Real estate construction - residential			19,830,700				30,201,198
Real estate construction - commercial			42,841,472				47,696,759
Real estate mortgage - residential			220,334,153				203,454,204
Real estate mortgage - commercial			404,469,004				402,960,327
Installment and other consumer			27,591,103				29,883,986
Unamortized loan origination fees and costs, net			181,055				178,901
Total loans		$	844,104,983			$	842,930,548

Summary of the allowance for loan losses

		For the Three Months Ended June 30, 2012
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	2,722			$	727			$	1,410			$	3,563			$	5,976			$	237			$	5			$	14,640
Additions:
Provision for loan losses			363				(54	)			211				380				525				63				12				1,500
Deductions:
Loans charged off			69				—				—				422				438				132				—				1,061
Less recoveries on loans			(29	)			(36	)			(23	)			(39	)			(44	)			(64	)			—				(235	)
Net loans charged off			40				(36	)			(23	)			383				394				68				—				826
Balance, end of period		$	3,045			$	709			$	1,644			$	3,560			$	6,107			$	232			$	17			$	15,314

		For the Six Months Ended June 30, 2012
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage  - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	1,804			$	1,188			$	1,562			$	3,251			$	5,734			$	267			$	3			$	13,809
Additions:
Provision for loan losses			1,230				(546	)			59				795				1,552				96				14				3,200
Deductions:
Loans charged off			104				—				—				577				1,300				271				—				2,252
Less recoveries on loans			(115	)			(67	)			(23	)			(91	)			(121	)			(140	)			—				(557	)
Net loans charged off			(11	)			(67	)			(23	)			486				1,179				131				—				1,695
Balance, end of period		$	3,045			$	709			$	1,644			$	3,560			$	6,107			$	232			$	17			$	15,314

		For the Three Months Ended June 30, 2011
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	2,257			$	991			$	1,356			$	3,118			$	3,709			$	223			$	748			$	12,402
Additions:
Provision for loan losses			313				(6	)			(276	)			306				1,264				62				220				1,883
Deductions:
Loans charged off			45				—				—				466				160				138				—				809
Less recoveries on loans			(8	)			(1	)			(250	)			(32	)			(24	)			(72	)			—				(387	)
Net loans charged off			37				(1	)			(250	)			434				136				66				—				422
Balance, end of period		$	2,533			$	986			$	1,330			$	2,990			$	4,837			$	219			$	968			$	13,863

		For the Six Months Ended June 30, 2011
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	2,931			$	2,067			$	1,339			$	3,922			$	3,458			$	231			$	617			$	14,565
Additions:
Provision for loan losses			406				404				(259	)			533				2,091				107				351				3,633
Deductions:
Loans charged off			873				1,547				—				1,539				741				247				—				4,947
Less recoveries on loans			(69	)			(62	)			(250	)			(74	)			(29	)			(128	)			—				(612	)
Net loans charged off			804				1,485				(250	)			1,465				712				119				—				4,335
Balance, end of period		$	2,533			$	986			$	1,330			$	2,990			$	4,837			$	219			$	968			$	13,863

Allowance for loan losses by impairment methodology

		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
June 30, 2012
Allowance for loan losses:
Individually evaluated for impairment		$	1,595,235			$	59,493			$	576,373			$	720,537			$	2,141,184			$	—			$	—			$	5,092,822
Collectively evaluated for impairment			1,449,561				650,002				1,067,655				2,838,972				3,966,186				231,593				16,793				10,220,762
Total		$	3,044,796			$	709,495			$	1,644,028			$	3,559,509			$	6,107,370			$	231,593			$	16,793			$	15,313,584
Loans outstanding:
Individually evaluated for impairment		$	6,385,611			$	280,267			$	8,008,355			$	4,979,777			$	25,106,094			$	—			$	—			$	44,760,104
Collectively evaluated for impairment			122,471,885				19,550,433				34,833,117				215,354,376				379,362,910				27,772,158				—				799,344,879
Total		$	128,857,496			$	19,830,700			$	42,841,472			$	220,334,153			$	404,469,004			$	27,772,158			$	—			$	844,104,983
December 31, 2011
Allowance for loan losses:
Individually evaluated for impairment		$	238,840			$	166,300			$	379,921			$	653,279			$	2,309,226			$	—			$	—			$	3,747,566
Collectively evaluated for impairment			1,565,342				1,021,221				1,182,057				2,598,203				3,424,849				266,990				2,996				10,061,658
Total		$	1,804,182			$	1,187,521			$	1,561,978			$	3,251,482			$	5,734,075			$	266,990			$	2,996			$	13,809,224
Loans outstanding:
Individually evaluated for impairment		$	4,427,673			$	1,146,794			$	7,867,059			$	6,569,367			$	33,440,384			$	—			$	—			$	53,451,277
Collectively evaluated for impairment			124,127,500				29,054,404				39,829,700				196,884,837				369,519,943				30,062,887				—				789,479,271
Total		$	128,555,173			$	30,201,198			$	47,696,759			$	203,454,204			$	402,960,327			$	30,062,887			$	—			$	842,930,548

Categories of impaired loans

		June 30, 2012				December 31, 2011
Non-accrual loans		$	39,529,906			$	46,402,747
Troubled debt restructurings continuing to accrue interest			5,388,752				7,216,787
Total impaired loans		$	44,918,658			$	53,619,534

Additional information about impaired loans

		Recorded Investment				Unpaid Principal Balance				Related Allowance
At June 30, 2012
With no related allowance recorded:
Commercial, financial and Agricultural		$	2,547,912			$	2,648,404			$	—
Real estate - construction residential			90,794				117,000				—
Real estate - construction commercial			1,878,980				2,101,438				—
Real estate - residential			1,998,725				2,610,655				—
Real estate - commercial			10,122,800				14,368,535				—
Consumer			158,554				183,507				—
Total		$	16,797,765			$	22,029,539			$	—
With an allowance recorded:
Commercial, financial and Agricultural		$	3,837,699			$	3,923,371			$	1,595,235
Real estate - construction residential			189,473				192,303				59,493
Real estate - construction commercial			6,129,375				6,226,322				576,373
Real estate - residential			2,981,052				3,111,412				720,537
Real estate - commercial			14,983,294				15,449,609				2,141,184
Total		$	28,120,893			$	28,903,017			$	5,092,822
Total impaired loans		$	44,918,658			$	50,932,556			$	5,092,822

						Unpaid
		Recorded Investment				Principal Balance				Related Allowance
At December 31, 2011
With no related allowance recorded:
Commercial, financial and Agricultural		$	3,546,088			$	3,625,113			$	—
Real estate - construction residential			584,034				788,152				—
Real estate - construction commercial			1,458,346				1,755,248				—
Real estate - residential			2,315,344				2,653,979				—
Real estate - commercial			15,150,920				21,189,966				—
Consumer			168,257				177,332				—
Total		$	23,222,989			$	30,189,790			$	—
With an allowance recorded:
Commercial, financial and Agricultural		$	881,585			$	904,168			$	238,840
Real estate - construction residential			562,760				562,760				166,300
Real estate - construction commercial			6,408,713				6,448,100				379,921
Real estate - residential			4,254,023				4,265,660				653,279
Real estate - commercial			18,289,464				18,779,725				2,309,226
Total		$	30,396,545			$	30,960,413			$	3,747,566
Total impaired loans		$	53,619,534			$	61,150,203			$	3,747,566

Average recorded investment and interest income recognized on impaired loans

		For the Three Months Ended June 30,																For the Six Months Ended June 30,
		2012								2011								2012								2011
		Average Recorded Investment				Interest Recognized For the Period Ended				Average Recorded Investment				Interest Recognized For the Period Ended				Average Recorded Investment				Interest Recognized For the Period Ended				Average Recorded Investment				Interest Recognized For the Period Ended
With no related allowance recorded:
Commercial, financial and Agricultural		$	2,597,572			$	21,493			$	2,396,849			$	—			$	2,630,049			$	43,105			$	2,150,452			$	11,074
Real estate - construction residential			93,283				—				710,681				—				254,863				6,755				1,731,871				—
Real estate - construction commercial			1,571,747				—				8,256,663				—				1,505,991				—				8,251,242				—
Real estate - residential			2,389,527				39,892				2,801,501				7,014				3,514,860				42,225				3,429,353				11,698
Real estate - commercial			12,344,559				27,762				10,539,605				—				13,439,332				59,404				9,977,051				18,040
Consumer			146,281				15				199,852				—				153,203				326				203,899				1,349
Total		$	19,142,969			$	89,162			$	24,905,151			$	7,014			$	21,498,298			$	151,815			$	25,743,868			$	42,161
With an allowance recorded:
Commercial, financial and Agricultural		$	3,841,845			$	7,182			$	1,932,068			$	2,208			$	3,284,473			$	14,402			$	1,818,910			$	4,400
Real estate - construction residential			189,473				—				171,986				—				241,527				—				172,315				—
Real estate - construction commercial			6,146,914				—				2,362,522				—				6,186,634				—				2,067,649				—
Real estate - residential			2,818,306				(23,249	)			4,405,202				27,140				2,666,116				6,402				3,998,773				54,472
Real estate - commercial			15,033,149				—				19,065,164				1,648				14,496,174				—				17,998,970				3,289
Total		$	28,029,687			$	(16,067	)		$	27,936,942			$	30,996			$	26,874,924			$	20,804			$	26,056,617			$	62,161
Total impaired loans		$	47,172,656			$	73,095			$	52,842,093			$	38,010			$	48,373,222			$	172,619			$	51,800,485			$	104,322

Interest income recognized on loans in non-accrual status and contractual interest

		Three Months Ended June 30,								Six Months Ended June 30,
		2012				2011				2012				2011
Contractual interest due on non-accrual loans		$	483,281			$	612,472			$	1,109,542			$	1,218,908
Interest income recognized on loans in non-accrual status			(14	)			32,802				32				32,840
Net reduction in interest income		$	483,295			$	579,670			$	1,109,510			$	1,186,068

Aging information of past due and non-accrual loans

		Current or Less Than 30 Days Past Due				30 - 89 Days Past Due				90 Days Past Due And Still Accruing				Non-Accrual				Total
June 30, 2012
Commercial, Financial, and Agricultural		$	124,367,126			$	461,027			$	—			$	4,029,343			$	128,857,496
Real Estate Construction - Residential			16,723,616				2,826,817				—				280,267				19,830,700
Real Estate Construction - Commercial			34,432,701				400,417				—				8,008,354				42,841,472
Real Estate Mortgage - Residential			214,108,119				1,642,415				195,673				4,387,946				220,334,153
Real Estate Mortgage - Commercial			380,150,636				1,652,926				—				22,665,442				404,469,004
Installment and Other Consumer			27,233,151				379,984				469				158,554				27,772,158
Total		$	797,015,349			$	7,363,586			$	196,142			$	39,529,906			$	844,104,983
December 31, 2011
Commercial, Financial, and Agricultural		$	126,244,521			$	242,672			$	—			$	2,067,980			$	128,555,173
Real Estate Construction - Residential			29,054,404				—				—				1,146,794				30,201,198
Real Estate Construction - Commercial			39,821,946				—				7,754				7,867,059				47,696,759
Real Estate Mortgage - Residential			195,779,337				3,513,373				8,566				4,152,928				203,454,204
Real Estate Mortgage - Commercial			371,000,415				923,704				36,479				30,999,729				402,960,327
Installment and Other Consumer			29,281,191				612,461				978				168,257				30,062,887
Total		$	791,181,814			$	5,292,210			$	53,777			$	46,402,747			$	842,930,548

Credit quality of the loan portfolio using internal rating system reflecting management's risk assessment

		Commercial				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment and other Consumer				Total
At June 30, 2012
Watch		$	13,873,941			$	3,757,426			$	7,569,536			$	20,750,281			$	26,084,889			$	529,356			$	72,565,429
Substandard			5,700,952				2,647,446				695,529				5,701,348				13,848,780				453,927				29,047,982
Non-accrual			4,029,343				280,267				8,008,354				4,387,946				22,665,442				158,554				39,529,906
Total		$	23,604,236			$	6,685,139			$	16,273,419			$	30,839,575			$	62,599,111			$	1,141,837			$	141,143,317
At December 31, 2011
Watch		$	22,206,456			$	9,644,326			$	9,337,768			$	13,231,006			$	24,392,448			$	557,278			$	79,369,282
Substandard			4,141,582				842,063				1,189,122				4,268,914				8,003,868				444,003				18,889,552
Non-accrual			2,067,980				1,146,794				7,867,059				4,152,928				30,999,729				168,257				46,402,747
Total		$	28,416,018			$	11,633,183			$	18,393,949			$	21,652,848			$	63,396,045			$	1,169,538			$	144,661,581

Loans that were modified as TDRs

		The Six Months Ended June 30, 2012
		Recorded Investment (1)
		Number of Contracts				Pre- Modification				Post- Modification
Troubled Debt Restructurings
Commercial, financial and agricultural			1			$	188,036			$	196,061
Real estate construction - commercial			1				43,379				43,379
Total			2			$	231,415			$	239,440

(1) The amounts reported post-modification are inclusive of all partial pay-downs and charge-offs, and no portion of the debt was forgiven. Loans modified as a TDR that were fully paid down, charged-off or foreclosed upon during the period ended are not reported.

X

- Definition

Additional information of impaired loans.

+ References

No definition available.

+ Details

Name:	hwbk_AdditionalInformationOfImpairedLoansTableTextBlock
Namespace Prefix:	hwbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of average recorded investment and interest income recognized on impaired loans.

+ References

No definition available.

+ Details

Name:	hwbk_AverageRecordedInvestmentAndInterestIncomeRecognizedOnImpairedLoansTableTextBlock
Namespace Prefix:	hwbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of interest income recognized on loans in non-accrual status and contractual interest.

+ References

No definition available.

+ Details

Name:	hwbk_InterestIncomeRecognizedOnLoansInNonAccrualStatusAndContractualInterestTableTextBlock
Namespace Prefix:	hwbk_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for loans by major class loan portfolio.

+ References

No definition available.

+ Details

Name:	hwbk_LoansByMajorClassLoanPortfolioTableTextBlock
Namespace Prefix:	hwbk_
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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524

+ Details

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

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953659-111524



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=7880640&loc=SL6953803-111525

+ Details

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

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524

+ Details

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

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5111-111524



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953401-111524

+ Details

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

X

- Details

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

X

- 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

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

X

- 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=7512638&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=7512638&loc=SL6953676-111524

+ Details

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