Note 10 - Credit Quality Of Financing Receivables And Allowance For Credit Losses (Tables)

6 Months Ended

Dec. 31, 2012

Impaired Financing Receivables [Table Text Block]

	Commercial Leases		Education Government Non-profit Leases		Commercial & Industrial Loans		Commercial Real Estate Loans		Total Financing Receivable
As of December 31, 2012:
Pass	$	185,328	$	79,076	$	80,165	$	2,870	$	347,439
Special Mention		2,829		503		2,636		903		6,871
Substandard		2,622		955		-		7,030		10,607
Doubtful		96		244		-		-		340
	$	190,875	$	80,778	$	82,801	$	10,803	$	365,257
Non-accrual	$	92	$	278	$	-	$	2,037	$	2,407
As of June 30, 2012:
Pass	$	149,333	$	81,820	$	64,091	$	2,955	$	298,199
Special Mention		8,266		989		7,410		2,495		19,160
Substandard		649		729		-		8,031		9,409
Doubtful		91		2		-		-		93
	$	158,339	$	83,540	$	71,501	$	13,481	$	326,861
Non-accrual	$	92	$	311	$	-	$	-	$	403

Past Due Financing Receivables [Table Text Block]

(dollars in thousands)	30-89 Days		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivable		Over 90 Days & Accruing
As of December 31, 2012:
Commercial Leases	$	-	$	-	$	-	$	190,875	$	190,875	$	-
Education, Government, Non-profit Leases		-		-		-		80,778		80,778		-
Commercial and Industrial Loans		-		-		-		82,801		82,801		-
Commercial Real Estate Loans		-		2,037		2,037		8,766		10,803		-
	$	-	$	2,037	$	2,037	$	363,220	$	365,257	$	-
As of June 30, 2012:
Commercial Leases	$	-	$	-	$	-	$	158,339	$	158,339	$	-
Education, Government, Non-profit Leases		-		-		-		83,540		83,540		-
Commercial and Industrial Loans		-		-		-		71,501		71,501		-
Commercial Real Estate Loans		-		-		-		13,481		13,481		-
	$	-	$	-	$	-	$	326,861	$	326,861	$	-

Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets [Table Text Block]

(in thousands)	Commercial Leases			Education Government Non-profit Leases		Commercial & Industrial Loans		Commercial Real Estate Loans			Total Financing Receivable
As of December 31, 2012:
Allowance for lease and loan losses
Balance beginning of period	$	2,175		$	877	$	1,561	$	511		$	5,124
Charge-offs		-			-		-		-			-
Recoveries		1			-		-		-			1
Provision		200			-		-		(100	)		100
Balance end of period	$	2,376		$	877	$	1,561	$	411		$	5,225
Individually evaluated for impairment	$	524		$	376	$	-	$	-		$	900
Collectively evaluated for impairment		1,852			501		1,561		411			4,325
Total ending allowance balance	$	2,376		$	877	$	1,561	$	411		$	5,225
Finance receivables
Individually evaluated for impairment	$	3,087		$	1,199	$	-	$	-		$	4,286
Collectively evaluated for impairment		187,788			79,579		82,801		10,803			360,971
	$	190,875		$	80,778	$	82,801	$	10,803		$	365,257
As of June 30, 2012:
Allowance for lease and loan losses
Balance beginning of period	$	2,019		$	877	$	1,561	$	511		$	4,968
Charge-offs		(51	)		-		-		-			(51	)
Recoveries		207			-		-		-			207
Provision		-			-		-		-			-
Balance end of period	$	2,175		$	877	$	1,561	$	511		$	5,124
Individually evaluated for impairment	$	236		$	205	$	-	$	-		$	441
Collectively evaluated for impairment		1,939			672		1,561		511			4,683
Total ending allowance balance	$	2,175		$	877	$	1,561	$	511		$	5,124
Finance receivables
Individually evaluated for impairment	$	1,751		$	731	$	-	$	-		$	2,482
Collectively evaluated for impairment		156,588			82,809		71,501		13,481			324,379
Total ending finance receivable balance	$	158,339		$	83,540	$	71,501	$	13,481		$	326,861