Mortgage Servicing Rights

12 Months Ended

Dec. 31, 2012

Mortgage Servicing Rights [Abstract]

Note 9. Mortgage Servicing Rights

Activity pertaining to mortgage servicing rights and the related valuation allowance follows:




	Three Months Ended March 31
(Dollars in thousands)	2013		2012
Cost of mortgage servicing rights:
Beginning balance	$	458	$	730
Originations		-		-
Amortization		(74)		(54)
Ending balance	$	384	$	676

Valuation allowance:
Beginning balance	$	(223)	$	(362)
Valuation charges		-		-
Valuation reversals		24		61
Ending balance	$	(199)	$	(301)

Mortgage servicing rights cost	$	384	$	676
Valuation allowance		(199)		(301)
Carrying value	$	185	$	375

Fair value	$	185	$	375

- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References

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+ Details