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SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE F – SEGMENT INFORMATION

The reportable segments are determined by the products and services offered, primarily distinguished between banking and data processing operations. “Other” segment information includes the accounts of the holding company, Rurban, which provides management and operational services to its subsidiaries. Information reported internally for performance assessment follows

As of and for the three months ended September 30, 2012

						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	5,869			$	(17	)		$	(418	)		$	5,434							$	5,434
Non-interest income - external customers			2,951				484				15				3,450								3,450
Non-interest income - other segments			67				233				68				368				(410	)			(42	)
Total revenue			8,887				700				(335	)			9,252				(410	)			8,842
Non-interest expense			6,068				735				290				7,093				(368	)			6,725
Significant non-cash items:
Depreciation and amortization			239				59				1				299				-				299
Provision for loan losses			300				-				-				300				-				300
Income tax expense (benefit)			743				(11	)			(218	)			513				-				513
Segment profit (loss)		$	1,776			$	(24	)		$	(407	)		$	1,345			$	(41	)		$	1,304
Balance sheet information
Total assets		$	624,840			$	2,518			$	4,920			$	632,278			$	(2,073	)		$	630,205
Goodwill and intangibles		$	17,729			$	-			$	-			$	17,729			$	-			$	17,729
Premises and equipment expenditures		$	(12	)		$	-			$	-			$	(12	)		$	-			$	(12	)

As of and for the three months ended September 30, 2011

						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	5,786			$	(76	)		$	(325	)		$	5,385							$	5,385
Non-interest income - external customers			1,719				748				8				2,475								2,475
Non-interest income - other segments			126				333				34				493				(493	)			-
Total revenue			7,631				1,005				(283	)			8,353				(493	)			7,860
Non-interest expense			5,744				1,258				314				7,316				(493	)			6,823
Significant non-cash items:
Depreciation and amortization			216				227				2				445				-				445
Provision for loan losses			297				-				-				297				-				297
Income tax expense (benefit)			429				(86	)			(206	)			137				-				137
Segment profit (loss)		$	1,161			$	(167	)		$	(391	)		$	603			$	-			$	603
Balance sheet information
Total assets		$	618,000			$	4,895			$	5,885			$	628,780			$	(4,987	)		$	623,793
Goodwill and intangibles		$	18,359			$	381			$	-			$	18,740			$	-			$	18,740
Premises and equipment expenditures		$	19			$	104			$	13			$	136			$	-			$	136

As of and for the nine months ended September 30, 2012

						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	17,160			$	(99	)		$	(1,450	)		$	15,611			$	(34	)		$	15,577
Non-interest income - external customers			8,576				1,682				41				10,299								10,299
Non-interest income - other segments			227				1,298				182				1,707				(1,809	)			(102	)
Total revenue			25,963				2,881				(1,227	)			27,617				(1,843	)			25,774
Non-interest expense			18,598				2,461				954				22,012				(1,740	)			20,272
Significant non-cash items:
Depreciation and amortization			701				233				7				941				-				941
Provision for loan losses			950				-				-				950				-				950
Income tax expense (benefit)			1,875				143				(756	)			1,262				-				1,262
Segment profit (loss)		$	4,540	#		$	277			$	(1,425	)		$	3,392			$	(102	)		$	3,290
Balance sheet information
Total assets		$	624,840			$	2,518			$	4,920			$	632,278			$	(2,073	)		$	630,205
Goodwill and intangibles		$	17,729			$	-			$	-			$	17,729			$	-			$	17,729
Premises and equipment expenditures		$	940			$	2			$	-			$	942			$	-			$	942

As of and for the nine months ended September 30, 2011

						Data								Total				Intersegment				Consolidated
Income statement information ($'s in thousands)		Banking				Processing				Other				Segments				Elimination				Totals
Net interest income (expense)		$	16,622			$	(232	)		$	(958	)		$	15,431							$	15,431
Non-interest income - external customers			7,440				2,968				27				10,435								10,435
Non-interest income - other segments			226				1,054				109				1,389				(1,389	)			0
Total revenue			24,288				3,790				(822	)			27,256				(1,389	)			25,867
Non-interest expense			18,377				4,121				1,172				23,670				(1,389	)			22,281
Significant non-cash items:
Depreciation and amortization			661				676				7				1,344				-				1,344
Provision for loan losses			1,694				-				-				1,694				-				1,694
Income tax expense (benefit)			1,065				(112	)			(452	)			500				-				500
Segment profit (loss)		$	3,151			$	(219	)		$	(1,542	)		$	1,391			$	-			$	1,391
Balance sheet information
Total assets		$	618,000			$	4,895			$	5,885			$	628,780			$	(4,987	)		$	623,793
Goodwill and intangibles		$	18,359			$	381			$	-			$	18,740			$	-			$	18,740
Premises and equipment expenditures		$	509			$	104			$	13			$	626			$	-			$	626

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The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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-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.



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