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The following is an excerpt from a 10-K SEC Filing, filed by PEOPLES FIRST INC on 3/30/2001.

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Item 1 - Business

Peoples First, Inc.

Peoples First, Inc. is a bank holding company which was incorporated under the laws of the Commonwealth of Pennsylvania on July 27, 2000, through acquisition of all the outstanding stock of The Peoples Bank of Oxford.

Peoples provides commercial banking and trust services through its wholly owned subsidiary The Peoples Bank of Oxford. The consolidated financial statements include Peoples and the Bank. All significant inter-company accounts and transactions have been eliminated. Peoples' primary source of operating funds is dividends received from the Bank. Peoples' expenses consist of minimal operating expenses. Dividends paid to stockholders consist of dividends declared and paid to Peoples by the Bank.

As of December 31, 2000, Peoples had total assets of $337,643,000 and total stockholders' equity of $41,204,000.

The Peoples Bank of Oxford

The Peoples Bank of Oxford is a state-chartered commercial banking institution, which was incorporated under the laws of the Commonwealth of Pennsylvania, on December 19, 1913. The bank's deposits are insured by the Federal Deposit Insurance Corporation (FDIC).

As of December 31, 2000, the Bank had total assets of $337,623,000, total deposits of $267,093,000 and total stockholders' equity of $41,179,000. At year end, December 31, 2000, the Bank had 136 full-time employees and 21 part-time employees.

The Bank's Corporate Headquarters, Trust Department and full service Main Office are located at 24 South Third Street, Oxford, Pennsylvania. The Bank has seven offices and seven ATMs. These offices serve a predominately rural agricultural area, which includes southern Chester County, Pennsylvania and to a lesser extent southern Lancaster County, Pennsylvania and northern Cecil County, Maryland. The Bank's Operations Center, located at 125 Peoples Drive, Oxford, Pennsylvania, opened in August of 2000.

The Bank provides a broad range of retail and commercial banking services, investment services and trust services for its customers, which are primarily individuals and small to medium sized farms and businesses. These services include providing various types of demand, savings and time deposit accounts, making secured and unsecured consumer, real estate and commercial loans, sale of investment products and safe deposit box rentals. Additionally retail customers can access their account information, pay bills, transfer funds, and access information regarding bank services via their personal computer using online banking. The Bank provides its customers with access to invest in mutual funds, annuities, insurance and various other financial instruments via the INVEST Financial Corporation. In addition, the Bank also provides trust and investment services to individuals, small businesses and charitable organizations through its Trust Department. These services include investment management, estate settlement and maintenance of securities and accounting records for various types of trust relationships.

On April 10, 2000, the Bank purchased Gee, Wilmerding & Associates, an investment counseling firm located in Rosemont, Pennsylvania. As of January 1, 2001, the name of Gee, Wilmerding & Associates was changed to Wilmerding & Associates. Wilmerding is a Registered Investment Advisor providing counsel to individuals, trusts, estates, endowments, foundations, and corporate clients. At year-end, December 31, 2000, Wilmerding had seven full-time employees.

The Bank's business is not seasonal in nature nor is the Bank involved in operations in foreign countries. Management does not separately allocate expenses, including the cost of funding loan demand, between the commercial, retail, mortgage banking and trust operations. As a result, discrete information is not available and segment reporting would not be meaningful. The operations of Gee, Wilmerding & Associates are not material to the consolidated financial statements.

Competition

There is strong competition in Peoples' service area for banking business among commercial banks, thrift institutions, other financial institutions and financial intermediaries. In addition to commercial banks, federal and state savings and loan associations, savings banks and credit unions actively compete in Peoples' market area providing a wide variety of banking services. Mortgage banking firms, finance companies, insurance companies, leasing companies, brokerage companies and financial affiliates of industrial companies provide additional competition for loans and various financial services. Peoples also currently competes for interest-bearing funds with a number of other financial intermediaries which offer a diverse range of investment alternatives including brokerage firms and mutual funds. Many competitors have substantially greater financial resources and larger branch systems than those of Peoples.

There are nine full service commercial banks and two savings banks with branches in the southern Chester County portion of Peoples' designated market area. Peoples maintains the majority of the market share in the Oxford area and has now gained the largest market share in the Avondale-West Grove area; in the remainder of the market area Peoples continues to grow the size of its market share. Peoples is also subject to competition from banks outside of its service area for various financial services.

In consumer transactions, Peoples believes that it is able to compete effectively by offering low cost checking accounts, comparable banking hours and competitive rates on its interest bearing accounts. In competing with other banks and financial institutions, Peoples seeks to provide personalized services through management's knowledge and awareness of Peoples' service area, customers and borrowers.

With respect to commercial transactions, Peoples' legal lending limit to a single borrower is generally lower than the other larger commercial lenders. Management believes that Peoples' legal lending limit is sufficient to handle the credit requirements of its target market. In addition, Peoples will participate in commercial loans with other financial institutions if necessary, in order to accommodate a customer's needs.

Peoples has not engaged in any material research activities relating to the development of new services or the improvement of existing bank services. However, marketing activities have occurred that enable Peoples to remain competitive, which include the addition of new services, additional branches and improvements to services currently offered.

Peoples believes it is and will continue to be competitive in regard to interest rates and product offerings, while maintaining its profit margins and stable capital structure.

Loan and Deposit Structure

At December 31, 2000, total loans, net of unearned income, equaled $225,784,000 with an additional $40,171,000 in standby letters of credit, unused lines of credit and commitments to extend credit. Peoples has a significant concentration of residential and commercial mortgage loans collateralized by properties located in southern Chester County. Approximately $37,796,000 in loans was outstanding to real estate investors; included in this category is a diverse group of properties and borrowers: $17,955,000 is collateralized by mortgages on commercial properties (stores, offices and convenience centers, etc.), about $10,359,000 are mortgage loans on one to four family rental properties, $3,736,000 are mortgages on mobile home parks, $2,234,000 are secured by multifamily rental properties and approximately $3,512,000 is outstanding on land development projects. These figures do not include mortgages on one to four family owner-occupied properties. Similarly, approximately, $13,212,000 in unused commitments were outstanding to real estate investors. Of those commitments, $3,025,000 are collateralized by commercial properties, $6,450,000 are secured by one to four family rental properties, $862,000 are secured by mobile home parks and $2,778,000 are secured by land development projects. These figures do not include conventional mortgages on one to four family owner- occupied properties.

Peoples also has a significant portion of loans outstanding to the agricultural sector totaling $43,676,000. Approximately $23,564,000 of these loans are outstanding to the mushroom industry, which represents 10.4% of total loans, and about $20,112,000 is outstanding to other segments of the farm community. Likewise, unused commitments to the mushroom industry totaled $3,826,000, with $2,399,000 outstanding for other agricultural loans.

At December 31, 2000, Peoples' total deposits equaled $267,088,000, of which 22.9% were non-interest bearing deposits and 77.1% were interest bearing deposits. Although Peoples' deposits are primarily generated from southern Chester County, there is no concentration of deposits in one person or group of persons that if withdrawn would have a material adverse effect on Peoples. Peoples has no brokered deposits. However, it should be noted that the liquidity position of any bank could be tightened in the event a substantial portion of the bank's depositors decided to withdraw their funds from the bank within a short period of time.

Regulation

Peoples is subject to extensive regulation and examination by the Federal Reserve, the Pennsylvania Department of Banking, and the Federal Deposit Insurance Corporation (FDIC). Peoples' deposit accounts are insured up to the maximum legal limits by the FDIC. Peoples is not a member of the Federal Reserve System.

Federal and state banking laws regulate many aspects of Peoples' business including, but not limited to, capital requirements, amount of reserves for deposits, loans and investments Peoples may make, acceptable collateral that may be taken and consumer protection laws.

Peoples is subject in the course of its activities to a growing number of federal, state and local environmental laws and regulations. Peoples does not anticipate that compliance with environmental laws and regulations will have any material effect on capital expenditures, earnings or on the competitive position of Peoples.

Landmark legislation in the financial services area was signed into law on November 12, 1999. The Gramm-Leach-Bliley Act dramatically changed certain banking laws that had been in effect since the early part of the 20th century. The most radical changes are that the separation between banking and the securities businesses mandated by the Glass-Steagall Act has now been removed, and the provisions of any state law that prohibits affiliation between banking and insurance entities have been preempted. Accordingly, the legislation now permits firms engaged in underwriting and dealing in securities, and insurance companies, to own banking entities, and permits bank holding companies (and in some cases, banks) to own securities firms and insurance companies. The provisions of federal law that preclude banking entities from engaging in non-financially related activities, such as manufacturing, have not been changed. For example, a manufacturing company cannot own a bank and become a bank holding company, and a bank holding company cannot own a subsidiary that is not engaged in financial activities, as defined by the regulators.

The new legislation creates a new category of bank holding company called a "financial holding company". In order to avail itself of the expanded financial activities permitted under the new law, a bank holding company must notify the Federal Reserve that it elects to be a financial holding company. A bank holding company can make this election if it, and all its bank subsidiaries, are well capitalized, well managed, and have at least a satisfactory Community Reinvestment Act rating, each in accordance with the definitions prescribed by the Federal Reserve and the regulators of the subsidiary banks. Once a bank holding company makes such an election, and provided that the Federal Reserve does not object to such election by such bank holding company, the financial holding company may engage in financial activities (i.e., securities underwriting, insurance underwriting, and certain other activities that are financial in nature as to be determined by the Federal Reserve) by simply giving a notice to the Federal Reserve within thirty days after beginning such business or acquiring a company engaged in such business. This makes the regulatory approval process to engage in financial activities much more streamlined than it was under prior law.

The intent and scope of the act is positive for the financial services industry, and is an attempt to modernize federal banking laws and make U.S. institutions competitive with those from other countries. While the legislation makes significant changes in U.S. banking law, such changes may not directly affect Peoples' business unless it decides to avail itself of new opportunities available under the new law. Peoples does not expect any of the provisions of the new Act to have a material adverse effect on its existing operation, or to significantly increase its costs.