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Fair Value (Tables) | 9 Months Ended
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Sep. 30, 2015
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) |
|  | Collateralized debt obligations |
|  | other-than-temporary impairment |
Ending balance, December 31, 2014 |  | $ | 271 |
Additions not previously recognized |  |  | - |
Ending balance, September 30, 2015 |  | $ | 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 impairment evaluation as of June 30, 2015:
Cusip |  |  | 74043CAC1 |  |  |  | 74042TAJ0 |  |  |  | 01449TAB9 |  |  |  | 01450NAC6 |
Deal name |  |  | PreTSL XXIV |  |  |  | PreTSL XXVII |  |  |  | Alesco IX |  |  |  | Alesco XVII |
Class |  |  | B-1 |  |  |  | C-1 |  |  |  | A-2A |  |  |  | B |
Lowest credit rating assigned |  |  | CC |  |  |  | C |  |  |  | BB |  |  |  | CCC |
Number of performing banks |  |  | 55 |  |  |  | 30 |  |  |  | 58 |  |  |  | 48 |
Number of performing insurance companies |  |  | 13 |  |  |  | 7 |  |  |  | 10 |  |  |  | n/a |
Number of issuers in default |  |  | 19 |  |  |  | 8 |  |  |  | 1 |  |  |  | 4 |
Number of issuers in deferral |  |  | 6 |  |  |  | 4 |  |  |  | 7 |  |  |  | 4 |
Defaults & deferrals as a % of performing collateral |  |  | 39.90 | % |  |  | 29.34 | % |  |  | 8.28 | % |  |  | 16.96 | %
Subordination: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As a % of performing collateral |  |  | 7.23 | % |  |  | -5.34 | % |  |  | 45.64 | % |  |  | 25.85 | %
As a % of performing collateral - adjusted for projected future defaults |  |  | 2.25 | % |  |  | -13.14 | % |  |  | 42.53 | % |  |  | 21.62 | %
Other-than-temporary impairment model assumptions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defaults: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year 1 - issuer average |  |  | 1.70 | % |  |  | 2.30 | % |  |  | 1.80 | % |  |  | 1.80 | %
Year 2 - issuer average |  |  | 1.70 | % |  |  | 2.30 | % |  |  | 1.80 | % |  |  | 1.80 | %
Year 3 - issuer average |  |  | 1.70 | % |  |  | 2.30 | % |  |  | 1.80 | % |  |  | 1.80 | %
> 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 |  |  | $ | 132 |  |  | $ | 36 |  |  | $ | 62 |
(1) - Default rates > 3 years are evaluated on a issuer by issuer basis and range from 0.25% to 5.00%. (2) - Recovery assumptions are evaluated on a issuer by issuer basis and range from 0% to 15% with a five year lag.
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, 2015. Assets measured at fair value on a recurring basis are summarized below:
|  |  |  |  | Fair Value Measurements at September 30, 2015 Using |
|  |  |  |  | Quoted Prices in |  |  |  |  |  |  |
|  |  |  |  | Active Markets |  | Significant Other |  | Significant |
|  | Estimated |  | for Identical |  | Observable |  | Unobservable |
|  | Fair |  | Assets |  | Inputs |  | Inputs |
(Dollars in thousands) |  | Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Available-for-sale debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund |  | $ | 1,222 |  | $ | 1,222 |  | $ | - |  | $ | - |
U.S. government sponsored entities |  |  | 16,260 |  |  | - |  |  | 16,260 |  |  | - |
Collateralized mortgage obligations and residential mortgage-backed securities |  |  | 119,263 |  |  | - |  |  | 119,263 |  |  | - |
Municipal securities |  |  | 93,329 |  |  | - |  |  | 93,329 |  |  | - |
Collateralized debt obligations |  |  | 2,798 |  |  | - |  |  | - |  |  | 2,798 |
Total securities available-for-sale |  | $ | 232,872 |  | $ | 1,222 |  | $ | 228,852 |  | $ | 2,798 |
|  |  |  |  | Fair Value Measurements at December 31, 2014 Using |
|  |  |  |  | Quoted Prices in |  |  |  |  |  |
|  |  |  |  | Active Markets |  | Significant Other |  | Significant |
|  | Estimated |  | for Identical |  | Observable |  | Unobservable |
|  | Fair |  | Assets |  | Inputs |  | Inputs |
(Dollars in thousands) |  | Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Available-for-sale debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |
Money market fund |  | $ | 6,453 |  | $ | 6,453 |  | $ | - |  | $ | - |
U.S. government sponsored entities |  |  | 12,869 |  |  | - |  |  | 12,869 |  |  | - |
Collateralized mortgage obligations and residential mortgage-backed securities |  |  | 117,574 |  |  | - |  |  | 117,574 |  |  | - |
Municipal securities |  |  | 80,725 |  |  | - |  |  | 80,725 |  |  | - |
Collateralized debt obligations |  |  | 2,432 |  |  | - |  |  | - |  |  | 2,432 |
Total securities available-for-sale |  | $ | 220,053 |  | $ | 6,453 |  | $ | 211,168 |  | $ | 2,432 |
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:
|  | Fair Value Measurements |
|  | Using Significant |
|  | Unobservable |
|  | Inputs |
(Dollars in thousands) |  | (Level 3) |
|  | Available-for- |
|  | sale securities |
Beginning balance, January 1, 2014 |  | $ | 1,968 |
Included in earnings |  |  | - |
Total unrealized gains included in other comprehensive income |  |  | 464 |
Transfers in and/or (out) of Level 3 |  |  | - |
Ending balance, December 31, 2014 |  | $ | 2,432 |
Beginning balance, January 1, 2015 |  | $ | 2,432 |
Included in earnings |  |  | - |
Total unrealized gains included in other comprehensive income |  |  | 366 |
Transfers in and/or (out) of Level 3 |  |  | - |
Ending balance, September 30, 2015 |  | $ | 2,798 |
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:
|  |  |  |  | Fair Value Measurements at September 30, 2015 Using |
|  |  |  |  | Quoted Prices in |  |  |  |  |  |
|  |  |  |  | Active Markets |  | Significant Other |  | Significant |
|  | Estimated |  | for Identical |  | Observable |  | Unobservable |
|  | Fair |  | Assets |  | Inputs |  | Inputs |
(Dollars in thousands) |  | Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Impaired loans |  | $ | 6,925 |  | $ | - |  | $ | - |  | $ | 6,925 |
Foreclosed real estate |  |  | 1,411 |  |  | - |  |  | - |  |  | 1,411 |
|  |  |  |  | Fair Value Measurements at December 31, 2014 Using |
|  |  |  |  | Quoted Prices in |  |  |  |  |  |  |
|  |  |  |  | Active Markets |  | Significant Other |  | Significant |
|  | Estimated |  | for Identical |  | Observable |  | Unobservable |
|  | Fair |  | Assets |  | Inputs |  | Inputs |
(Dollars in thousands) |  | Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Impaired loans |  | $ | 6,930 |  | $ | - |  | $ | - |  | $ | 6,930 |
Foreclosed real estate |  |  | 1,745 |  |  | - |  |  | - |  |  | 1,745 |
Fair Value, by Balance Sheet Grouping [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.
|  | September 30, 2015 |  | Estimated Fair Value Measurements at September 30, 2015 Using |
|  |  |  |  |  |  |  | Quoted Prices in |  | Significant |  | Significant |
|  |  |  |  |  |  |  | Active Markets for |  | Other Observable |  | Unobservable |
|  | Carrying |  | Estimated |  | Identical Assets |  | Inputs |  | Inputs |
(Dollars in thousands) |  | Value |  | Fair Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 11,196 |  | $ | 11,196 |  | $ | 11,196 |  | $ | - |  | $ | - |
Securities available-for-sale |  |  | 232,872 |  |  | 232,872 |  |  | 1,222 |  |  | 228,852 |  |  | 2,798 |
Loans held-for-sale |  |  | 223 |  |  | 228 |  |  | 228 |  |  | - |  |  | - |
Loans receivable, net |  |  | 546,195 |  |  | 540,459 |  |  | - |  |  | - |  |  | 540,459 |
Federal Home Loan Bank stock |  |  | 3,000 |  |  | 3,000 |  |  | - |  |  | 3,000 |  |  | - |
Accrued interest receivable |  |  | 2,842 |  |  | 2,842 |  |  | - |  |  | 2,842 |  |  | - |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing deposits |  |  | 99,487 |  |  | 99,487 |  |  | 99,487 |  |  | - |  |  | - |
Interest bearing deposits |  |  | 598,969 |  |  | 598,927 |  |  | 401,077 |  |  | 197,850 |  |  | - |
Repurchase agreements |  |  | 21,447 |  |  | 21,455 |  |  | 15,470 |  |  | 5,985 |  |  | - |
Borrowed funds |  |  | 32,195 |  |  | 28,778 |  |  | 490 |  |  | 28,288 |  |  | - |
Accrued interest payable |  |  | 35 |  |  | 35 |  |  | - |  |  | 35 |  |  | - |
|  | December 31, 2014 |  | Estimated Fair Value Measurements at December 31, 2014 Using |
|  |  |  |  |  |  |  | Quoted Prices in |  | Significant |  | Significant |
|  |  |  |  |  |  |  | Active Markets for |  | Other Observable |  | Unobservable |
|  | Carrying |  | Estimated |  | Identical Assets |  | Inputs |  | Inputs |
(Dollars in thousands) |  | Value |  | Fair Value |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 21,963 |  | $ | 21,963 |  | $ | 21,963 |  | $ | - |  | $ | - |
Securities available-for-sale |  |  | 220,053 |  |  | 220,053 |  |  | 6,453 |  |  | 211,168 |  |  | 2,432 |
Loans held-for-sale |  |  | 2,913 |  |  | 2,983 |  |  | 2,983 |  |  | - |  |  | - |
Loans receivable, net |  |  | 481,792 |  |  | 480,736 |  |  | - |  |  | - |  |  | 480,736 |
Federal Home Loan Bank stock |  |  | 3,681 |  |  | 3,681 |  |  | - |  |  | 3,681 |  |  | - |
Accrued interest receivable |  |  | 2,727 |  |  | 2,727 |  |  | - |  |  | 2,727 |  |  | - |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing deposits |  |  | 80,352 |  |  | 80,352 |  |  | 80,352 |  |  | - |  |  | - |
Interest bearing deposits |  |  | 553,594 |  |  | 552,872 |  |  | 368,501 |  |  | 184,371 |  |  | - |
Repurchase agreements |  |  | 17,525 |  |  | 17,528 |  |  | 12,010 |  |  | 5,518 |  |  | - |
Borrowed funds |  |  | 36,381 |  |  | 36,424 |  |  | 281 |  |  | 36,143 |  |  | - |
Accrued interest payable |  |  | 49 |  |  | 49 |  |  | - |  |  | 49 |  |  | - |

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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=27724398&loc=d3e27340-111563 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 + Details
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