XML 67 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2013

Loans and Allowance for Loan Losses [Abstract]

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

(in thousands)		March 31, 2013				December 31, 2012
Commercial, financial, and agricultural		$	127,014			$	130,040
Real estate construction – residential			22,568				22,177
Real estate construction – commercial			46,367				43,486
Real estate mortgage – residential			215,919				221,223
Real estate mortgage – commercial			398,555				405,092
Installment and other consumer			23,833				24,966
Total loans		$	834,256			$	846,984

Summary of the allowance for loan losses

(in thousands)		Commercial, Financial, & Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Un- allocated				Total
Balance at December 31, 2012		$	1,937			$	732			$	1,711			$	3,387			$	6,834			$	239			$	2			$	14,842
Additions:
Provision for loan losses			(90	)			287				100				(189	)			844				47				1				1,000
Deductions:
Loans charged off			61				120				0				292				999				109				0				1,581
Less recoveries on loans			(42	)			0				0				(15	)			(161	)			(66	)			0				(284	)
Net loans charged off			19				120				0				277				838				43				0				1,297
Balance at March 31, 2013		$	1,828			$	899			$	1,811			$	2,921			$	6,840			$	243			$	3			$	14,545
Balance at December 31, 2011		$	1,804			$	1,188			$	1,562			$	3,251			$	5,734			$	267			$	3			$	13,809
Additions:
Provision for loan losses			867				(493	)			(152	)			415				1,027				34				2				1,700
Deductions:
Loans charged off			35				0				0				155				862				139				0				1,191
Less recoveries on loans			(86	)			(32	)			0				(52	)			(77	)			(75	)			0				(322	)
Net loans charged off			(51	)			(32	)			0				103				785				64				0				869
Balance at March 31, 2012		$	2,722			$	727			$	1,410			$	3,563			$	5,976			$	237			$	5			$	14,640

Allowance for loan losses by impairment methodology

(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				Un - allocated				Total
March 31, 2013
Allowance for loan losses:
Individually evaluated for impairment		$	229			$	294			$	534			$	1,133			$	1,896			$	6			$	0			$	4,092
Collectively evaluated for impairment			1,599				605				1,277				1,788				4,944				237				3				10,453
Total		$	1,828			$	899			$	1,811			$	2,921			$	6,840			$	243			$	3			$	14,545
Loans outstanding:
Individually evaluated for impairment		$	3,743			$	2,589			$	8,689			$	5,980			$	17,418			$	44			$	0			$	38,463
Collectively evaluated for impairment			123,271				19,979				37,678				209,939				381,137				23,789				0				795,793
Total		$	127,014			$	22,568			$	46,367			$	215,919			$	398,555			$	23,833			$	0			$	834,256
December 31, 2012
Allowance for loan losses:
Individually evaluated for impairment		$	213			$	125			$	542			$	1,069			$	2,071			$	0			$	0			$	4,020
Collectively evaluated for impairment			1,724				607				1,169				2,318				4,763				239				2				10,822
Total		$	1,937			$	732			$	1,711			$	3,387			$	6,834			$	239			$	2			$	14,842
Loans outstanding:
Individually evaluated for impairment		$	4,157			$	2,496			$	7,762			$	5,771			$	18,959			$	44			$	0			$	39,189
Collectively evaluated for impairment			125,883				19,681				35,724				215,452				386,133				24,922				0				807,795
Total		$	130,040			$	22,177			$	43,486			$	221,223			$	405,092			$	24,966			$	0			$	846,984

Categories of impaired loans

(in thousands)		March 31, 2013				December 31, 2012
Non-accrual loans		$	30,650			$	31,081
Troubled debt restructurings continuing to accrue interest			7,972				8,282
Total impaired loans		$	38,622			$	39,363

Additional information about impaired loans

(in thousands)		Recorded Investment				Unpaid Principal Balance				Specific Reserves
March 31, 2013
With no related allowance recorded:
Commercial, financial and agricultural		$	2,777			$	2,887			$	0
Real estate – construction residential			336				369				0
Real estate – construction commercial			2,393				2,616				0
Real estate – residential			2,073				2,731				0
Real estate – commercial			5,154				5,470				0
Consumer			159				182				0
Total		$	12,892			$	14,255			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	966			$	985			$	229
Real estate – construction residential			2,253				2,273				294
Real estate – construction commercial			6,296				6,444				534
Real estate – residential			3,907				4,053				1,133
Real estate – commercial			12,264				13,298				1,896
Consumer			44				45				6
Total		$	25,730			$	27,098			$	4,092
Total impaired loans		$	38,622			$	41,353			$	4,092

(in thousands)		Recorded Investment				Unpaid Principal Balance				Specific Reserves
December 31, 2012
With no related allowance recorded:
Commercial, financial and agricultural		$	3,272			$	4,009			$	0
Real estate – construction residential			2,307				2,339				0
Real estate – construction commercial			1,879				2,102				0
Real estate – residential			1,939				2,393				0
Real estate – commercial			5,162				5,565				0
Consumer			174				186				0
Total		$	14,733			$	16,594			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	885			$	898			$	213
Real estate – construction residential			189				189				125
Real estate – construction commercial			5,883				6,011				542
Real estate – residential			3,832				3,999				1,069
Real estate – commercial			13,797				14,167				2,071
Consumer			44				44				0
Total		$	24,630			$	25,308			$	4,020
Total impaired loans		$	39,363			$	41,902			$	4,020

Average recorded investment and interest income recognized on impaired loans

		Three Months Ended March 31,
		2013								2012
(in thousands)		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		$	2,937			$	25			$	3,594			$	22
Real estate – construction residential			369				0				417				7
Real estate – construction commercial			2,616				0				1,440				0
Real estate – residential			2,736				0				2,349				2
Real estate – commercial			5,480				29				11,918				32
Consumer			189				0				160				0
Total		$	14,327			$	54			$	19,878			$	63
With an allowance recorded:
Commercial, financial and agricultural		$	990			$	7			$	1,752			$	7
Real estate – construction residential			2,273				0				189				0
Real estate – construction commercial			6,475				1				6,330				0
Real estate – residential			4,082				20				4,729				30
Real estate – commercial			13,634				26				16,575				0
Consumer			45				0				0				0
Total		$	27,499			$	54			$	29,575			$	37
Total impaired loans		$	41,826			$	108			$	49,453			$	100

Aging information of past due and non-accrual loans

(in thousands)		Current or Less Than 30 Days Past Due				30 – 89  Days Past Due				90 Days Past Due And Still Accruing				Non-Accrual				Total
March 31, 2013
Commercial, Financial, and Agricultural		$	125,064			$	752			$	0			$	1,198			$	127,014
Real Estate Construction – Residential			19,979				0				0				2,589				22,568
Real Estate Construction – Commercial			37,054				624				0				8,689				46,367
Real Estate Mortgage – Residential			208,611				2,384				0				4,924				215,919
Real Estate Mortgage – Commercial			383,485				2,023				0				13,047				398,555
Installment and Other Consumer			23,215				414				1				203				23,833
Total		$	797,408			$	6,197			$	1			$	30,650			$	834,256
December 31, 2012
Commercial, Financial, and Agricultural		$	126,884			$	1,821			$	0			$	1,335			$	130,040
Real Estate Construction – Residential			19,390				290				0				2,497				22,177
Real Estate Construction – Commercial			35,117				607				0				7,762				43,486
Real Estate Mortgage – Residential			213,694				2,199				0				5,330				221,223
Real Estate Mortgage – Commercial			390,032				1,122				0				13,938				405,092
Installment and Other Consumer			24,221				520				6				219				24,966
Total		$	809,338			$	6,559			$	6			$	31,081			$	846,984

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

(in thousands)		Commercial, Financial, & Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment and other Consumer				Total
At March 31, 2013
Watch		$	16,294			$	4,435			$	5,742			$	25,618			$	28,429			$	606			$	81,124
Substandard			7,315				93				2,353				5,678				9,797				606				25,842
Non-accrual			1,198				2,589				8,689				4,924				13,047				203				30,650
Total		$	24,807			$	7,117			$	16,784			$	36,220			$	51,273			$	1,415			$	137,616
At December 31, 2012
Watch		$	14,814			$	4,580			$	6,459			$	26,063			$	29,753			$	672			$	82,341
Substandard			6,485				396				2,035				5,472				11,027				423				25,838
Non-accrual			1,335				2,497				7,762				5,330				13,938				219				31,081
Total		$	22,634			$	7,473			$	16,256			$	36,865			$	54,718			$	1,314			$	139,260

Loans that were modified as TDRs

		Three Months Ended March 31,
		2013												2012
		Recorded Investment(1)												Recorded Investment(1)
(in thousands)		Number of Contracts				Pre- Modification				Post- Modification				Number of Contracts				Pre- Modification				Post- Modification
Troubled Debt Restructurings
Commercial, financial and agricultural			0			$	0			$	0				1			$	196			$	196
Real estate construction – commercial			0				0				0				1				43				43
Real estate mortgage – residential			1				619				619				0				0				0
Total			1			$	619			$	619				2			$	239			$	239

(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 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

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

+ References

No definition available.

+ Details

Name:	hwbk_ScheduleOfAverageRecordedInvestmentAndInterestIncomeRecognizedOnImpairedLoansTableTextBlock
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