Fair Value Measurements and Disclosures (Tables)

12 Months Ended

Sep. 30, 2012

Fair Value Measurements and Disclosures [Abstract]

Assets measured at fair value on a recurring basis


Description	Total		(Level 1) Quoted Prices in Active Markets for Identical Assets		(Level 2) Significant Other Observable Inputs		(Level 3) Significant Unobservable Inputs

September 30, 2012
Available for sale securities:

Equity securities	$	388	$	388	$	—	$	—
U.S. Government money market funds		10,462		10,462		—		—
Collateralized mortgage obligations		838		—		838		—

Total	$	11,688	$	10,850	$	838	$	—


September 30, 2011
Available for sale securities:

Equity securities	$	289	$	289	$	—	$	—
U.S. Government money market funds		17,420		17,420		—		—
Collateralized mortgage obligations		806		—		806		—

Total	$	18,515	$	17,709	$	806	$	—

Assets measured at fair value on a nonrecurring basis


Description	September 30, 2012		(Level 1) Quoted Prices in Active Markets for Identical Assets		(Level 2) Significant Other Observable Inputs		(Level 3) Significant Unobservable Inputs

Impaired Loans	$	9,282	$	—	$	—	$	9,282

Totals	$	9,282	$	—	$	—	$	9,282


Description	September 30, 2011		(Level 1) Quoted Prices in Active Markets for Identical Assets		(Level 2) Significant Other Observable Inputs		(Level 3) Significant Unobservable Inputs

Impaired Loans	$	1,365	$	—	$	—	$	1,365
Foreclosed Real Estate		196		—		—		196

Totals	$	1,561	$	—	$	—	$	1,561

Additional quantitative information about level 3 assets measured at fair value on a nonrecurring basis


	Quantitative Information about Level 3 Fair Value Measurements
	September 30, 2012
Description	Fair Value		Valuation Technique	Unobservable Input	Range (Weighted Average) (3)

Impaired loans	$	9,282	Fair Value of Collateral (1)	Appraised Value (2)	10% - 38% (25%)

Carrying amounts and estimated fair values of financial instruments


					Fair Value Measurements at September 30, 2012
(In Thousands)	Carrying Amount		Estimated Fair Value		Quoted Prices in Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:

Cash and cash equivalents	$	23,586	$	23,586	$	23,586	$	—	$	—
Securities held to maturity		227,018		236,538		—		236,538		—
Securities available-for-sale		11,688		11,688		10,850		838		—
Loans held for sale		3,515		3,649		—		3,649		—
Loans receivable – net		494,367		525,578		—		—		525,578
Federal Home Loan Bank stock		10,165		10,165		—		10,165		—
Accrued interest receivable		2,638		2,638		—		2,638		—

Liabilities:
Checking, passbook, club and NOW deposit accounts		105,772		105,772		105,772		—		—
Money Market deposit accounts		157,980		157,980		157,980		—		—
Certificate of deposit accounts		279,171		289,471		—		289,471		—
Borrowings		192,483		252,387		—		252,387		—
Accrued interest payable		929		929		—		929		—

Off balance sheet financial instruments		—		—		—		—		—

					Fair Value Measurements at September 30, 2011
(In Thousands)	Carrying Amount		Estimated Fair Value		Quoted Prices in Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:

Cash and cash equivalents	$	22,582	$	22,582	$	22,582	$	—	$	—
Securities held to maturity		231,756		240,581		—		240,581		—
Securities available-for-sale		18,515		18,515		17,709		806		—
Loans receivable - net		518,486		543,732		—		—		543,732
Federal Home Loan Bank stock		13,110		13,110		—		13,110		—
Accrued interest receivable		2,847		2,847		—		2,847		—

Liabilities:
Checking, passbook, club and NOW deposit accounts		94,340		94,340		93,340		—		—
Money Market deposit accounts		134,611		134,611		134,611		—		—
Certificate of deposit accounts		295,450		303,290		—		303,290		—
Borrowings		250,194		276,735		—		276,735		—
Accrued interest payable		1,315		1,315		—		1,315		—

Off balance sheet financial instruments		—		—		—		—		—

- 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 assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References+ Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 14

-Subparagraph a

-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 18

-Subparagraph c(2), d, e, f

-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 10

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15

-Subparagraph b-d

-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

-Paragraph 19

-Subparagraph a, b, c(1), d(1)

-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph a, c(1), c(2), c(3), d

-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.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 10

-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.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 30

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

+ Details

HARLEYSVILLE SAVINGS FINANCIAL CORP 10-K