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Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2012
Allowance for Loan Losses [Abstract] |
Allowance for loan losses, segregated by class of loan | The following tables detail activity in the allowance for loan losses, segregated by class of loan, for the nine month period ended September 30, 2012. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other loan categories and periodically may result in reallocation within the provision categories.
September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Beginning |  |  |  |  |  |  |  |  |  |  |  | Ending |
|  | Balance |  |  | Charge-Offs |  |  | Recoveries |  |  | Provision |  |  | Balance |
Commercial and Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 1,071 |  |  | $ | (407 | ) |  | $ | 105 |  |  | $ | 153 |  |  | $ | 922 |
Agricultural |  |  | 297 |  |  |  | (3 | ) |  |  | -- |  |  |  | -- |  |  |  | 294 |
Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Construction |  |  | 3,123 |  |  |  | (1,929 | ) |  |  | 74 |  |  |  | 836 |  |  |  | 2,104 |
Residential Construction |  |  | 138 |  |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 138 |
Commercial |  |  | 6,448 |  |  |  | (4,273 | ) |  |  | 217 |  |  |  | 4,165 |  |  |  | 6,557 |
Residential |  |  | 3,695 |  |  |  | (632 | ) |  |  | 9 |  |  |  | 413 |  |  |  | 3,485 |
Farmland |  |  | 365 |  |  |  | (39 | ) |  |  | 5 |  |  |  | -- |  |  |  | 331 |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 205 |  |  |  | (75 | ) |  |  | 63 |  |  |  | 60 |  |  |  | 253 |
Other |  |  | 308 |  |  |  | (11 | ) |  |  | 8 |  |  |  | -- |  |  |  | 305 |
|  | $ | 15,650 |  |  | $ | (7,369 | ) |  | $ | 481 |  |  | $ | 5,627 |  |  | $ | 14,389 |
The following table details activity in the allowance for loan losses, segregated by class of loan, for the nine month period ended September 30, 2011. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other loan categories and periodically may result in reallocation within the provision categories.
September 30, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Beginning |  |  |  |  |  |  |  |  |  |  |  | Ending |
|  | Balance |  |  | Charge-Offs |  |  | Recoveries |  |  | Provision |  |  | Balance |
Commercial and Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 4,415 |  |  | $ | (718 | ) |  | $ | 124 |  |  | $ | (1,591 | ) |  | $ | 2,230 |
Agricultural |  |  | 698 |  |  |  | (455 | ) |  |  | 401 |  |  |  | (257 | ) |  |  | 387 |
Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Construction |  |  | 4,126 |  |  |  | (4,218 | ) |  |  | 548 |  |  |  | 4,217 |  |  |  | 4,673 |
Residential Construction |  |  | 520 |  |  |  | -- |  |  |  | -- |  |  |  | (159 | ) |  |  | 361 |
Commercial |  |  | 8,030 |  |  |  | (12,175 | ) |  |  | 517 |  |  |  | 6,730 |  |  |  | 3,102 |
Residential |  |  | 5,942 |  |  |  | (1,291 | ) |  |  | 120 |  |  |  | (910 | ) |  |  | 3,861 |
Farmland |  |  | 944 |  |  |  | (61 | ) |  |  | 1 |  |  |  | (317 | ) |  |  | 567 |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 3,074 |  |  |  | (192 | ) |  |  | 123 |  |  |  | (1,371 | ) |  |  | 1,634 |
Other |  |  | 531 |  |  |  | (100 | ) |  |  | 6 |  |  |  | (342 | ) |  |  | 95 |
|  | $ | 28,280 |  |  | $ | (19,210 | ) |  | $ | 1,840 |  |  | $ | 6,000 |  |  | $ | 16,910 |
Allowance for loan losses, segregated by impairment methodology | The Company determines its individual reserves during its quarterly review of substandard loans. This process involves reviewing all loans with a risk grade of 6 or below and an outstanding balance of $50,000 or more. At September 30, 2012 and 2011, impaired loans totaling $944 and $881 were below the $50,000 review threshold and were not individually reviewed for impairment. Those loans were subject to the bank's general loan loss reserve methodology and are included in the "Collectively Evaluated for Impairment" column of the following tables. Since not all loans in the substandard category are considered impaired, this quarterly assessment often results in the identification of individual reserves which are placed against certain loans as part of management's allowance for loan loss calculation. The total of these loans and the related reserves are presented in the column titled "Substandard Loans Individually Reviewed for Impairment" in the following tables. The following tables present breakdowns of the allowance for loan losses, segregated by impairment methodology for September 30, 2012 and 2011:
September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Ending Allowance Balance |
|  | Nonaccrual/TDR |  |  | Substandard |  |  | Total |  |  |  |  |  |  |
|  | Individually |  |  | Individually |  |  | Individually |  |  | Collectively |  |  |  |
|  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  |  |
|  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Total |
Commercial and Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 514 |  |  | $ | 214 |  |  | $ | 728 |  |  | $ | 194 |  |  | $ | 922 |
Agricultural |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 294 |  |  |  | 294 |
Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Construction |  |  | 1,786 |  |  |  | 58 |  |  |  | 1,844 |  |  |  | 260 |  |  |  | 2,104 |
Residential Construction |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 138 |  |  |  | 138 |
Commercial |  |  | 864 |  |  |  | 376 |  |  |  | 1,240 |  |  |  | 5,317 |  |  |  | 6,557 |
Residential |  |  | 1,050 |  |  |  | 566 |  |  |  | 1,616 |  |  |  | 1,869 |  |  |  | 3,485 |
Farmland |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 331 |  |  |  | 331 |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 253 |  |  |  | 253 |
Other |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 305 |  |  |  | 305 |
Total End of Period Allowance Balance |  | $ | 4,214 |  |  | $ | 1,214 |  |  | $ | 5,428 |  |  | $ | 8,961 |  |  | $ | 14,389 |
September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Ending Loan Balance |
|  | Nonaccrual/TDR |  |  | Substandard |  |  | Total |  |  |  |  |  |  |
|  | Individually |  |  | Individually |  |  | Individually |  |  | Collectively |  |  |  |
|  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  |  |
|  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Total |
Commercial and Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 1,701 |  |  | $ | 2,390 |  |  | $ | 4,091 |  |  | $ | 50,190 |  |  | $ | 54,281 |
Agricultural |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 12,594 |  |  |  | 12,594 |
Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Construction |  |  | 18,743 |  |  |  | 1,793 |  |  |  | 20,536 |  |  |  | 33,516 |  |  |  | 54,052 |
Residential Construction |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 6,038 |  |  |  | 6,038 |
Commercial |  |  | 34,165 |  |  |  | 6,069 |  |  |  | 40,234 |  |  |  | 271,159 |  |  |  | 311,393 |
Residential |  |  | 7,751 |  |  |  | 2,900 |  |  |  | 10,651 |  |  |  | 186,608 |  |  |  | 197,259 |
Farmland |  |  | 2,277 |  |  |  | 263 |  |  |  | 2,540 |  |  |  | 46,938 |  |  |  | 49,478 |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 11 |  |  |  | 6 |  |  |  | 17 |  |  |  | 29,568 |  |  |  | 29,585 |
Other |  |  | -- |  |  |  | 18 |  |  |  | 18 |  |  |  | 11,824 |  |  |  | 11,842 |
Total End of Period Loan Balance |  | $ | 64,648 |  |  | $ | 13,439 |  |  | $ | 78,087 |  |  | $ | 648,435 |  |  | $ | 726,522 |
September 30, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Ending Allowance Balance |
|  | Nonaccrual/TDR |  |  | Substandard |  |  | Total |  |  |  |  |  |  |
|  | Individually |  |  | Individually |  |  | Individually |  |  | Collectively |  |  |  |
|  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  |  |
|  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Total |
Commercial and Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 39 |  |  | $ | 647 |  |  | $ | 686 |  |  | $ | 1,544 |  |  | $ | 2,230 |
Agricultural |  |  | 7 |  |  |  | -- |  |  |  | 7 |  |  |  | 380 |  |  |  | 387 |
Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Construction |  |  | 4,323 |  |  |  | 256 |  |  |  | 4,579 |  |  |  | 94 |  |  |  | 4,673 |
Residential Construction |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 361 |  |  |  | 361 |
Commercial |  |  | 689 |  |  |  | 408 |  |  |  | 1,097 |  |  |  | 2,005 |  |  |  | 3,102 |
Residential |  |  | 2,036 |  |  |  | 958 |  |  |  | 2,994 |  |  |  | 867 |  |  |  | 3,861 |
Farmland |  |  | -- |  |  |  | 11 |  |  |  | 11 |  |  |  | 556 |  |  |  | 567 |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 5 |  |  |  | 63 |  |  |  | 68 |  |  |  | 1,566 |  |  |  | 1,634 |
Other |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 95 |  |  |  | 95 |
Total End of Period Allowance Balance |  | $ | 7,099 |  |  | $ | 2,343 |  |  | $ | 9,442 |  |  | $ | 7,468 |  |  | $ | 16,910 |
September 30, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Ending Loan Balance |
|  | Nonaccrual/TDR |  |  | Substandard |  |  | Total |  |  |  |  |  |  |
|  | Individually |  |  | Individually |  |  | Individually |  |  | Collectively |  |  |  |
|  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  | Evaluated for |  |  |  |
|  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Impairment |  |  | Total |
Commercial and Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  | $ | 1,609 |  |  | $ | 2,881 |  |  | $ | 4,490 |  |  | $ | 47,162 |  |  | $ | 51,652 |
Agricultural |  |  | 152 |  |  |  | 221 |  |  |  | 373 |  |  |  | 13,399 |  |  |  | 13,772 |
Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Construction |  |  | 29,064 |  |  |  | 1,650 |  |  |  | 30,714 |  |  |  | 32,390 |  |  |  | 63,104 |
Residential Construction |  |  | -- |  |  |  | -- |  |  |  | -- |  |  |  | 2,628 |  |  |  | 2,628 |
Commercial |  |  | 34,888 |  |  |  | 4,533 |  |  |  | 39,421 |  |  |  | 280,701 |  |  |  | 320,122 |
Residential |  |  | 8,692 |  |  |  | 4,970 |  |  |  | 13,662 |  |  |  | 181,771 |  |  |  | 195,433 |
Farmland |  |  | 487 |  |  |  | 380 |  |  |  | 867 |  |  |  | 46,819 |  |  |  | 47,686 |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer |  |  | 16 |  |  |  | 40 |  |  |  | 56 |  |  |  | 30,882 |  |  |  | 30,938 |
Other |  |  | -- |  |  |  | 31 |  |  |  | 31 |  |  |  | 15,633 |  |  |  | 15,664 |
Total End of Period Loan Balance |  | $ | 74,908 |  |  | $ | 14,706 |  |  | $ | 89,614 |  |  | $ | 651,385 |  |  | $ | 740,999 |

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
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