XML 44 R19.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 categories of loans

($ in thousands)		Total Loans								Non-Accrual Loans								Non-Accrual Percentage
		Mar. 2013				Dec. 2012				Mar. 2013				Dec. 2012				Mar. 2013				Dec. 2012
Commercial		$	80,694			$	81,767				1,135				1,246				1.41	%			1.52	%
Commercial real estate			199,615				201,392				457				782				0.23	%			0.39	%
Agricultural			37,950				42,276				-				-				0.00	%			0.00	%
Residential real estate			89,669				87,859				2,614				2,631				2.92	%			2.99	%
Consumer			47,640				50,223				605				646				1.27	%			1.29	%
Leasing			138				148				-				-				0.00	%			0.00	%
Total loans			455,706				463,665			$	4,811			$	5,305				1.06	%			1.14	%
Less
Net deferred loan fees, premiums and discounts			(263	)			(276	)
Loans, net of unearned income		$	455,443			$	463,389
Allowance for loan losses		$	(6,992	)		$	(6,811	)

Summary of allowance for loan losses and recorded investment in loans based on portfolio segment and impairment method

For the Period Ended						Commercial
March 31, 2013		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Unallocated				Total
Allowance for loan losses:
Beginning balance		$	1,561			$	3,034			$	186			$	1,088			$	839			$	103			$	-			$	6,811
Charge Offs			-				(5	)			-				-				(131	)			-				-				(136	)
Recoveries			3				13				1				-				1				-				-				18
Provision			(84	)			224				(8	)			22				136			$	9				-				299
Ending Balance		$	1,480			$	3,266			$	179			$	1,110			$	845			$	112			$	-			$	6,992
Ending balance:
individually
evaluated for
impairment		$	397			$	52			$	-			$	367			$	203											$	1,019
Ending balance:
collectively
evaluated for
impairment		$	1,083			$	3,214			$	179			$	743			$	642			$	112			$	-			$	5,973
Loans:
Ending balance:
individually
evaluated for
impairment		$	1,121			$	395			$	-			$	2,585			$	636											$	4,737
Ending balance:
collectively
evaluated for
impairment		$	79,573			$	199,220			$	37,950			$	87,084			$	47,004			$	138			$	-			$	450,969

For the Year Ended						Commercial
December 31, 2012		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Unallocated				Total
Ending balance:
individually
evaluated for
impairment		$	485			$	55			$	-			$	386			$	195											$	1,121
Ending balance:
collectively
evaluated for
impairment		$	1,076			$	2,979			$	186			$	702			$	644			$	103			$	(1	)		$	5,690
Loans:
Ending balance:
individually
evaluated for
impairment		$	1,232			$	725			$	-			$	2,683			$	682											$	5,322
Ending balance:
collectively
evaluated for
impairment		$	80,535			$	200,667			$	42,276			$	85,176			$	49,541			$	148			$	-			$	458,343

For the Period Ended						Commercial
March 31, 2012		Commercial				RE &				Agricultural				Residential				Home Equity
($'s in thousands)		& Industrial				Construction				& Farmland				Real Estate				& Consumer				Other				Unallocated				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
Beginning balance		$	1,914			$	2,880			$	51			$	956			$	599			$	139			$	(10	)		$	6,529
Charge Offs			(205	)			(42	)			-				(51	)			(160	)			(16	)			-				(474	)
Recoveries			2				23				1				71				2				3				2				104
Provision			144				52				-				24				212				9				9				450
Ending Balance		$	1,855			$	2,913			$	52			$	1,000			$	653			$	135			$	1			$	6,609

Summary of credit risk profile of the Company's loan portfolio based on rating category

Mar. 31, 2013		Commercial				Comm. RE				Agricultural				Residential				Home Equity
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
($ in thousands)
1-2		$	764			$	96			$	106			$	-			$	2			$	-			$	968
3			26,077				51,425				6,830				78,972				42,830				17				206,151
4			51,385				131,228				30,980				6,196				3,930				121				223,840
Total Pass			78,226				182,749				37,916				85,168				46,762				138				430,959
Special Mention			94				13,318				-				1,424				144				-				14,980
Substandard			1,351				3,089				34				463				205				-				5,142
Doubtful			1,023				459				-				2,614				529				-				4,625
Loss			-				-				-				-				-				-				-
Total		$	80,694			$	199,615			$	37,950			$	89,669			$	47,640			$	138			$	455,706

Dec. 31, 2012		Commercial				Comm. RE				Agricultural				Residential				Home Equity
Loan Grade		& Industrial				& Construction				& Farmland				Real Estate				& Consumer				Other				Total
($ in thousands)
1-2		$	1,108			$	101			$	109			$	-			$	-			$	-			$	1,318
3			23,028				55,175				7,938				77,221				45,063				17				208,442
4			54,871				129,846				34,195				6,285				4,223				131				229,551
Total Pass			79,007				185,122				42,242				83,506				49,286				148				439,311
Special Mention			88				12,370				-				1,186				190				-				13,834
Substandard			1,429				3,024				34				699				144				-				5,330
Doubtful			1,243				876				-				2,468				603				-				5,190
Loss			-				-				-				-				-				-				-
Total		$	81,767			$	201,392			$	42,276			$	87,859			$	50,223			$	148			$	463,665

Summary of loan portfolio aging analysis

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
March 31, 2013		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	1			$	23			$	347			$	371			$	80,323			$	80,694
Commercial RE			66				67				264				397				199,218				199,615
Agricultural & Farmland			-				-				-				-				37,950				37,950
Residential Real Estate			173				-				1,384				1,557				88,112				89,669
Home Equity & Consumer			242				119				269				630				47,010				47,640
Other			-				-				-				-				138				138
Total Loans		$	482			$	209			$	2,264			$	2,955			$	452,751			$	455,706

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2012		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	26			$	2			$	497			$	525			$	81,242			$	81,767
Commercial RE			1,623				320				264				2,207				199,185				201,392
Agricultural & Farmland			-				-				-				-				42,276				42,276
Residential Real Estate			90				139				1,467				1,696				86,163				87,859
Home Equity & Consumer			319				76				280				675				49,548				50,223
Other			-				-				-				-				148				148
Total Loans		$	2,058			$	537			$	2,508			$	5,103			$	458,562			$	463,665

Summary of Impaired loan activity

Three Months Ended
March 31, 2013						Unpaid								Average				Interest
($'s in thousands)		Recorded				Principal				Related				Recorded				Income
		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	24			$	1,909			$	-			$	24			$	-
Commercial RE & Construction			202				202				-				202				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,039				1,093				-				1,164				13
Home Equity & Consumer			176				176				-				182				2
All Impaired Loans < $100,000			1,172				1,172				-				1,172				-
With a specific allowance recorded:
Commercial & Industrial			1,097				1,097				397				1,097				-
Commercial RE & Construction			193				193				52				197				2
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,546				1,546				367				1,622				16
Home Equity & Consumer			460				460				203				478				8
All Impaired Loans < $100,000			-				-				-				-				-
Totals:
Commercial & Industrial		$	1,121			$	3,006			$	397			$	1,121			$	-
Commercial RE & Construction		$	395			$	395			$	52			$	399			$	2
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	2,585			$	2,639			$	367			$	2,786			$	29
Home Equity & Consumer		$	636			$	636			$	203			$	660			$	10
All Impaired Loans < $100,000		$	1,172			$	1,172			$	-			$	1,172			$	-

Twelve Months Ended
December 31, 2012						Unpaid
($'s in thousands)		Recorded				Principal				Related
		Investment				Balance				Allowance
With no related allowance recorded:
Commercial & Industrial		$	394			$	2,280			$	-
Commercial RE & Construction			527				1,529				-
Agricultural & Farmland			-				-				-
Residential Real Estate			1,122				1,204				-
Home Equity & Consumer			228				260				-
All Impaired Loans < $100,000			1,336				1,336				-
With a specific allowance recorded:
Commercial & Industrial			838				944				485
Commercial RE & Construction			198				198				55
Agricultural & Farmland			-				-				-
Residential Real Estate			1,561				1,561				386
Home Equity & Consumer			454				454				195
All Impaired Loans < $100,000			-				-				-
Totals:
Commercial & Industrial		$	1,232			$	3,224			$	485
Commercial RE & Construction		$	725			$	1,727			$	55
Agricultural & Farmland		$	-			$	-			$	-
Residential Real Estate		$	2,683			$	2,765			$	386
Home Equity & Consumer		$	682			$	714			$	195
All Impaired Loans < $100,000		$	1,336			$	1,336			$	-

Three Months Ended
March 31, 2012		Average				Interest
($'s in thousands)		Recorded				Income
		Investment				Recognized
With no related allowance recorded:
Commercial		$	127			$	-
Commercial Real Estate			2,037				6
Agricultural			113				-
Residential			772				14
Home Equity Consumer & Other			315				4
All Impaired Loans < $100,000			1,157				-
With a specific allowance recorded:
Commercial			1,896				-
Commercial Real Estate			1,145				-
Agricultural			113				-
Residential			1,768				21
Home Equity Consumer & Other			251				2
All Impaired Loans < $100,000			-				-
Totals:
Commercial		$	2,023			$	-
Commercial Real Estate		$	3,182			$	6
Agricultural		$	226			$	-
Residential		$	2,540			$	35
Home Equity Consumer & Other		$	566			$	6
All Impaired Loans < $100,000		$	1,157			$	-

Summary of presents activity of TDR's

		March 31, 2013
						Pre-Modification				Post-Modification
		Number of				Recorded				Recorded
($ in thousands)		Contracts				Investment				Investment
Residential Real Estate			1			$	14			$	14
Consumer			1				13				13
Commercial Real Estate			-				-				-
Total			2			$	27			$	27

		March 31, 2012
						Pre-Modification				Post-Modification
		Number of				Recorded				Recorded
($ in thousands)		Contracts				Investment				Investment
Residential Real Estate			4			$	116			$	116
Consumer			-				-				-
Commercial Real Estate			-				-				-
Total			4			$	116			$	116

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