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Fair Value (Tables) | 9 Months Ended
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Sep. 30, 2012
Fair Value Disclosures [Abstract] |
Other than Temporary Impairment, Credit Losses Recognized in Earnings [Table Text Block] | The table below shows the credit loss roll forward on a year-to-date basis for the Bancorp’s pooled trust preferred securities that have been classified with other-than-temporary impairment:
|  | (Dollars in thousands) |
|  | Other-than-temporary impairment |
Ending balance, December 31, 2011 |  | $ | 265 |
Additions not previously recognized |  |  | 6 |
Ending balance, September 30, 2012 |  | $ | 271
Schedule of Fair Value, Pooled Trust Preferred Securities [Table Text Block] | The following table contains information regarding the Bancorp’s pooled trust preferred securities as of September 30, 2012 :
Cusip |  |  | 74043CAC1 |  |  |  | 74042TAJ0 |  |  |  | 01449TAB9 |  |  |  | 01450NAC6
Deal name |  |  | PreTSL XXIV |  |  |  | PreTSL XXVII |  |  |  | Alesco IX |  |  |  | Alesco XVII |
Class |  |  | B-1 |  |  |  | C-1 |  |  |  | A-2A |  |  |  | B |
Book value |  | $ | 1,256,972 |  |  | $ | 1,296,077 |  |  | $ | 1,302,536 |  |  | $ | 1,351,903 |
Fair value |  |  | 240,065 |  |  |  | 232,824 |  |  |  | 562,650 |  |  |  | 319,538 |
Unrealized gains/(losses) |  |  | (1,016,907 | ) |  |  | (1,063,253 | ) |  |  | (739,886 | ) |  |  | (1,032,365 | )
Lowest credit rating assigned |  |  | Caa3 |  |  |  | C |  |  |  | B2 |  |  |  | Ca |
Number of performing banks |  |  | 49 |  |  |  | 27 |  |  |  | 54 |  |  |  | 44 |
Number of performing insurance companies |  |  | 13 |  |  |  | 7 |  |  |  | 10 |  |  |  | n/a |
Number of issuers in default |  |  | 17 |  |  |  | 9 |  |  |  | 2 |  |  |  | 2 |
Number of issuers in deferral |  |  | 14 |  |  |  | 6 |  |  |  | 10 |  |  |  | 10 |
Defaults & deferrals as a % of performing collateral |  |  | 49.53 | % |  |  | 36.26 | % |  |  | 19.96 | % |  |  | 32.89 | %
Subordination: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As a % of performing collateral |  |  | -6.50 | % |  |  | -20.14 | % |  |  | 33.46 | % |  |  | 7.85 | %
As a % of performing collateral - adjusted for projected future defaults |  |  | -13.66 | % |  |  | -28.62 | % |  |  | 28.30 | % |  |  | -1.60 | %
Other-than-temporary impairment model assumptions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defaults: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year 1 - issuer average |  |  | 2.10 | % |  |  | 2.20 | % |  |  | 2.40 | % |  |  | 3.10 | %
Year 2 - issuer average |  |  | 2.10 | % |  |  | 2.20 | % |  |  | 2.40 | % |  |  | 3.10 | %
Year 3 - issuer average |  |  | 2.10 | % |  |  | 2.20 | % |  |  | 2.40 | % |  |  | 3.10 | %
> 3 Years - issuer average |  |  | (1 | ) |  |  | (1 | ) |  |  | (1 | ) |  |  | (1 | )
Discount rate - 3 month Libor, plus implicit yield spread at purchase |  |  | 1.48 | % |  |  | 1.23 | % |  |  | 1.27 | % |  |  | 1.44 | %
Recovery assumptions |  |  | (2 | ) |  |  | (2 | ) |  |  | (2 | ) |  |  | (2 | )
Prepayments |  |  | 0.00 | % |  |  | 0.00 | % |  |  | 0.00 | % |  |  | 0.00 | %
Other-than-temporary impairment |  | $ | 41,100 |  |  | $ | 132,000 |  |  | $ | 36,600 |  |  | $ | 61,950 |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | There were no transfers to or from Levels 1 and 2 during the nine months ended September 30, 2012. Assets measured at fair value on a recurring basis are summarized below:
|  |  |  |  | (Dollars in thousands) |
|  |  |  |  | Fair Value Measurements at September 30, 2012 Using |
|  | September 30, 2012 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Available-for-sale debt securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government sponsored entities |  | $ | 14,615 |  |  | $ | - |  |  | $ | 14,615 |  |  | $ | - |
Collateralized mortgage obligations and residential mortgage-backed securities |  |  | 115,329 |  |  |  | - |  |  |  | 115,329 |  |  |  | - |
Municipal securities |  |  | 60,980 |  |  |  | - |  |  |  | 60,980 |  |  |  | - |
Collateralized debt obligations |  |  | 1,355 |  |  |  | - |  |  |  | - |  |  |  | 1,355 |
Total securities available-for-sale |  | $ | 192,279 |  |  | $ | - |  |  | $ | 190,924 |  |  | $ | 1,355 |
|  |  |  |  | (Dollars in thousands) |
|  |  |  |  | Fair Value Measurements at December 31, 2011 Using |
|  | December 31, 2011 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Available-for-sale debt securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government sponsored entities |  | $ | 15,648 |  |  | $ | - |  |  | $ | 15,648 |  |  | $ | - |
Collateralized mortgage obligations and residential mortgage-backed securities |  |  | 111,197 |  |  |  | - |  |  |  | 111,197 |  |  |  | - |
Municipal securities |  |  | 58,756 |  |  |  | - |  |  |  | 58,756 |  |  |  | - |
Collateralized debt obligations |  |  | 1,361 |  |  |  | - |  |  |  | - |  |  |  | 1,361 |
Total securities available-for-sale |  | $ | 186,962 |  |  | $ | - |  |  | $ | 185,601 |  |  | $ | 1,361 |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | A roll forward of available-for-sale securities, which require significant adjustment based on unobservable data, are presented in the following table:
(Dollars in thousands) |  | Fair Value Measurements at September 30, 2012 Using Significant Unobservable Inputs (Level 3) |
|  | Available-for- sale securities |
|  | Collateralized Debt Obligations |
Beginning balance, December 31, 2011 |  | $ | 1,361 |
Transfers in and/or (out) of Level 3 |  |  | - |
Total gains or (losses) |  |  |  |
Included in earnings |  |  | (6 | )
Included in other comprehensive income |  |  | - |
Purchases, issuances, sales, and settlements |  |  |  |
Purchases |  |  | - |
Issuances |  |  | - |
Sales |  |  | - |
Settlements |  |  | - |
Ending balance, September 30, 2012 |  | $ | 1,355 |
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block] | Assets measured at fair value on a non-recurring basis are summarized below:
|  |  |  |  | (Dollars in thousands) |
|  |  |  |  | Fair Value Measurements at September 30, 2012 Using |
|  | September 30, 2012 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Impaired loans |  | $ | 17,165 |  |  | $ | - |  |  | $ | - |  |  | $ | 17,165 |
Foreclosed real estate |  |  | 768 |  |  |  | - |  |  |  | - |  |  |  | 768 |
|  |  |  |  | (Dollars in thousands) |
|  |  |  |  | Fair Value Measurements at December 31, 2011 Using |
|  | December 31, 2011 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Impaired loans |  | $ | 20,064 |  |  | $ | - |  |  | $ | - |  |  | $ | 20,064 |
Foreclosed real estate |  |  | 2,217 |  |  |  | - |  |  |  | - |  |  |  | 2,217 |
Schedule of Carrying Amount and Fair Values of Financial Instruments [Table Text Block] | The following table shows carrying values and related estimated fair values of financial instruments as of the dates indicated. Estimated fair values are further categorized by the inputs used to measure fair value. Items that are not financial instruments are not included.
|  | (Dollars in thousands) |  |  |  |
|  | September 30, 2012 |  |  | Estimated Fair Value Measurements at September 30, 2012 Using |
|  | Carrying Value |  |  | Estimated Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 19,518 |  |  | $ | 19,518 |  |  | $ | 19,518 |  |  | $ | - |  |  | $ | - |
Securities available-for-sale |  |  | 192,279 |  |  |  | 192,279 |  |  |  | - |  |  |  | 190,924 |  |  |  | 1,355 |
Loans held-for-sale |  |  | 253 |  |  |  | 259 |  |  |  | 259 |  |  |  | - |  |  |  | - |
Loans receivable, net |  |  | 423,939 |  |  |  | 425,590 |  |  |  | - |  |  |  | - |  |  |  | 425,590 |
Federal Home Loan Bank stock |  |  | 3,086 |  |  |  | 3,086 |  |  |  | - |  |  |  | 3,086 |  |  |  | - |
Accrued interest receivable |  |  | 2,303 |  |  |  | 2,303 |  |  |  | - |  |  |  | 2,303 |  |  |  | - |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing deposits |  |  | 71,991 |  |  |  | 71,991 |  |  |  | 71,991 |  |  |  | - |  |  |  | - |
Interest bearing deposits |  |  | 475,683 |  |  |  | 475,869 |  |  |  | 298,236 |  |  |  | 177,633 |  |  |  | - |
Repurchase agreements |  |  | 23,290 |  |  |  | 23,299 |  |  |  | 17,003 |  |  |  | 6,296 |  |  |  | - |
Borrowed funds |  |  | 34,401 |  |  |  | 34,961 |  |  |  | 401 |  |  |  | 34,560 |  |  |  | - |
Accrued interest payable |  |  | 45 |  |  |  | 45 |  |  |  | - |  |  |  | 45 |  |  |  | - |
|  | (Dollars in thousands) |  |  |  |
|  | December 31, 2011 |  |  | Estimated Fair Value Measurements at December 31, 2011 Using |
|  | Carrying Value |  |  | Estimated Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 26,367 |  |  | $ | 26,367 |  |  | $ | 26,367 |  |  | $ | - |  |  | $ | - |
Securities available-for-sale |  |  | 186,962 |  |  |  | 186,962 |  |  |  | - |  |  |  | 185,601 |  |  |  | 1,361 |
Loans held-for-sale |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loans receivable, net |  |  | 393,396 |  |  |  | 394,385 |  |  |  | - |  |  |  | - |  |  |  | 394,385 |
Federal Home Loan Bank stock |  |  | 3,086 |  |  |  | 3,086 |  |  |  | - |  |  |  | 3,086 |  |  |  | - |
Accrued interest receivable |  |  | 2,554 |  |  |  | 2,554 |  |  |  | - |  |  |  | 2,554 |  |  |  | - |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing deposits |  |  | 55,577 |  |  |  | 55,577 |  |  |  | 55,577 |  |  |  | - |  |  |  | - |
Interest bearing deposits |  |  | 471,304 |  |  |  | 471,622 |  |  |  | 294,382 |  |  |  | 177,240 |  |  |  | - |
Repurchase agreements |  |  | 15,395 |  |  |  | 15,407 |  |  |  | 8,722 |  |  |  | 6,685 |  |  |  | - |
Borrowed funds |  |  | 36,618 |  |  |  | 37,270 |  |  |  | 617 |  |  |  | 36,653 |  |  |  | - |
Accrued interest payable |  |  | 67 |  |  |  | 67 |  |  |  | - |  |  |  | 67 |  |  |  | - |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 33 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19296-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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- Definition Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27340-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 18B -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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