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Note 3: Loans and Allowance For Loan Losses: Schedule of Debtor Troubled Debt Restructuring, Current Period (Tables) | 12 Months Ended
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Jun. 30, 2014
Tables/Schedules |
Schedule of Debtor Troubled Debt Restructuring, Current Period |
| June 30, 2014 | June 30, 2013
| Number of | Recorded | Number of | Recorded
modifications | Investment | modifications | Investment
Residential real estate | 6 | $1,789,896 | 6 | $1,663,477
Construction real estate | - | - | - | -
Commercial real estate | 13 | 3,144,568 | 11 | 2,856,884
Consumer loans | - | - | - | -
Commercial loans | 2 | 125,083 | 3 | 363,020
Total | 21 | $5,059,547 | 20 | $4,883,381

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- Definition Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6402221&loc=d3e15743-112638 + Details
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