Fair Value (Tables)

9 Months Ended

Sep. 30, 2013

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

					Quoted Prices in	Significant
					Active Markets	Other	Significant
					for	Observable	Unobservable
					Identical Assets	Inputs	Inputs
(Dollars in thousands)				Amount	(Level 1)	(Level 2)	(Level 3)
September 30, 2013:
Securities available-for-sale:
	Agency obligations		$	45,823	—	45,823	—
	Agency RMBS			145,990	—	145,990	—
	State and political subdivisions			66,912	—	66,912	—
	Trust preferred securities			742	—	—	742
Total securities available-for-sale				259,467	—	258,725	742
Other assets ⁽¹⁾				923	—	923	—
		Total assets at fair value	$	260,390	—	259,648	742

Other liabilities⁽¹⁾			$	923	—	923	—
		Total liabilities at fair value	$	923	—	923	—

December 31, 2012:
Securities available-for-sale:
	Agency obligations		$	39,525	—	39,525	—
	Agency RMBS			141,460	—	141,460	—
	State and political subdivisions			77,838	—	77,838	—
	Trust preferred securities			652	—	—	652
Total securities available-for-sale				259,475	—	258,823	652
Other assets ⁽¹⁾				1,210	—	1,210	—
		Total assets at fair value	$	260,685	—	260,033	652

Other liabilities⁽¹⁾			$	1,210	—	1,210	—
		Total liabilities at fair value	$	1,210	—	1,210	—

⁽¹⁾Represents the fair value of interest rate swap agreements.

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]

				Quoted Prices in
				Active Markets	Other	Significant
				for	Observable	Unobservable
				Identical Assets	Inputs	Inputs
(Dollars in thousands)			Amount	(Level 1)	(Level 2)	(Level 3)
September 30, 2013:
Loans held for sale		$	2,367	—	2,367	—
Loans, net⁽¹⁾			5,390	—	—	5,390
Other real estate owned			4,585	—	—	4,585
Other assets ⁽²⁾			2,288	—	—	2,288
	Total assets at fair value	$	14,630	—	2,367	12,263
December 31, 2012:
Loans held for sale		$	2,887	—	2,887	—
Loans, net⁽¹⁾			10,272	—	—	10,272
Other real estate owned			4,919	—	—	4,919
Other assets ⁽²⁾			1,526	—	—	1,526
	Total assets at fair value	$	19,604	—	2,887	16,717

⁽¹⁾Loans considered impaired under ASC 310-10-35 Receivables. This amount reflects the recorded investment in
	impaired loans, net of any related allowance for loan losses.
⁽²⁾Represents the carrying value of MSRs, net.

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

				Nine months ended September 30,
(Dollars in thousands)				2013		2012
Beginning balance			$	652	$	1,986
	Total realized and unrealized gains and (losses):
		Included in net earnings		—		(6)
		Included in other comprehensive income		90		115
	Sales			—		(974)
	Settlements			—		(500)
Ending balance			$	742	$	621

Fair Value, Assets and Liabilities Measured on a Recurring and Nonrecurring Basis, Valuation Techniques [Table Text Block]

					Weighted
		Carrying			Average
(Dollars in thousands)		Amount	Valuation Technique	Significant Unobservable Input	of Input
Recurring:
Trust preferred securities	$	742	Discounted cash flow	Credit spread (basis points)	529	bp

Nonrecurring:
Impaired loans	$	5,390	Appraisal	Appraisal discounts (%)	15.3	%
Other real estate owned		4,585	Appraisal	Appraisal discounts (%)	8.8	%
Mortgage servicing rights, net		2,288	Discounted cash flow	Prepayment speed or CPR (%)	7.5	%
				Discount rate (%)	10.0	%

Financial Instruments [Table Text Block]

							Fair Value Hierarchy
			Carrying		Estimated		Level 1		Level 2		Level 3
(Dollars in thousands)			amount		fair value		inputs		inputs		Inputs
September 30, 2013:
Financial Assets:
	Loans, net (1)	$	374,759	$	383,699	$	—	$	—	$	383,699
Financial Liabilities:
	Time Deposits	$	263,496	$	266,707	$	—	$	266,707	$	—
	Long-term debt		22,217		23,505		—		23,505		—

December 31, 2012:
Financial Assets:
	Loans, net (1)	$	391,470	$	399,533	$	—	$	—	$	399,533
Financial Liabilities:
	Time Deposits	$	263,195	$	267,636	$	—	$	267,636	$	—
	Long-term debt		47,217		51,752		—		51,752		—

(1) Represents loans, net of unearned income and the allowance for loan losses.

- 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).

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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.

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