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Note 4: Loans and Allowance For Loan Losses: Schedule of Debtor Troubled Debt Restructuring, Current Period (Tables) | 6 Months Ended
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Dec. 31, 2013
Tables/Schedules |
Schedule of Debtor Troubled Debt Restructuring, Current Period | During the three- and six-month periods ended December 31, 2013 and 2012, certain loans were classified as TDRs. They are shown, segregated by class, in the table below:
| For the three-month period ended
| December 31, 2013 | December 31, 2012
| Number of | Recorded | Number of | Recorded
| modifications | Investment | modifications | Investment
Residential real estate | - | $- | - | $-
Construction real estate | - | - | - | -
Commercial real estate | - | - | 1 | 330,748
Consumer loans | - | - | - | -
Commercial loans | - | - | 1 | 73,369
Total | - | - | 2 | $404,117
| For the six-month period ended
| December 31, 2013 | December 31, 2012
| Number of | Recorded | Number of | Recorded
| modifications | Investment | modifications | Investment
Residential real estate | 1 | $38,288 | - | $-
Construction real estate | - | - | 1 | 100,351
Commercial real estate | 1 | 30,077 | 3 | 1,134,756
Consumer loans | - | - | - | -
Commercial loans | - | - | 3 | 239,288
Total | 2 | $68,365 | 7 | $1,474,395

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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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