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Note 7: Loans and Allowance For Loan Losses: Loans and Leases Receivable Troubled Debt Restructuring Policy (Policies) | 3 Months Ended
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Sep. 30, 2012
Policies |
Loans and Leases Receivable Troubled Debt Restructuring Policy | Included in certain loan categories in the impaired loans are troubled debt restructurings that were classified as impaired. Troubled debt restructurings are loans that are modified by granting concessions to borrowers experiencing financial difficulties. These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. The types of concessions made are factored into the estimation of the allowance for loan losses for troubled debt restructurings primarily using a discounted cash flows or collateral adequacy approach. At September 30, 2012, the Company had $8.0 million of construction loans, $18.2 million of single family and multi-family residential mortgage loans, $31.8 million of commercial real estate loans, $3.1 million of commercial business loans and $140,000 of consumer loans that were modified in troubled debt restructurings and impaired. Of the total troubled debt restructurings, $51.8 million were accruing interest at September 30, 2012. At December 31, 2011, the Company had $9.0 million of construction loans, $17.0 million of single family and multi-family residential mortgage loans, $31.3 million of commercial real estate loans, $671,000 of commercial business loans and $156,000 of consumer loans that were modified in troubled debt restructurings and impaired. Of the total troubled debt restructurings, $50.8 million were accruing interest at December 31, 2011. During the previous 12 months, 5 non-owner occupied residential mortgage loans totaling $605,000, 5 commercial real estate loans totaling $5.8 million, and 1 consumer loan totaling $20,000, were modified as troubled debt restructurings and had payment defaults subsequent to the modifications. When loans modified as troubled debt restructuring have subsequent payment defaults, the defaults are factored into the determination of the allowance for loan losses to ensure specific valuation allowances reflect amounts considered uncollectible.

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- Definition Disclosure of the accounting policy for loan agreements whose terms have been modified because of the inability of the borrower for financial reasons to comply with the terms of the original loan agreement. A creditor discloses material facts pertaining to significant modifications. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 15 -Paragraph 25 -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 Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 40 -URI http://asc.fasb.org/subtopic&trid=2196892 + Details
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