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Loans and Allowance For Loan Losses (Tables)

9 Months Ended

Sep. 30, 2012

Loans and Allowance for Loan Losses [Abstract]

Summary of loans, by major class within Company's loan portfolio

(in thousands)		September 30, 2012				December 31, 2011
Commercial, financial, and agricultural		$	124,977			$	128,555
Real estate construction - residential			22,074				30,201
Real estate construction - commercial			44,751				47,697
Real estate mortgage - residential			222,124				203,454
Real estate mortgage - commercial			402,969				402,960
Installment and other consumer			26,006				29,884
Unamortized loan origination fees and costs, net			197				179
Total loans		$	843,098			$	842,930

Summary of the allowance for loan losses

		For the Three Months Ended September 30, 2012
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	3,045			$	709			$	1,644			$	3,560			$	6,107			$	232			$	17			$	15,314
Additions:
Provision for loan losses			1,239				(68	)			90				118				3,241				91				(11	)			4,700
Deductions:
Loans charged off			742				0				0				41				2,366				154				0				3,303
Less recoveries on loans			(18	)			0				0				(19	)			(96	)			(76	)			0				(209	)
Net loans charged off			724				0				0				22				2,270				78				0				3,094
Balance, end of period		$	3,560			$	641			$	1,734			$	3,656			$	7,078			$	245			$	6			$	16,920

		For the Nine Months Ended September 30, 2012
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	1,804			$	1,188			$	1,562			$	3,251			$	5,734			$	267			$	3			$	13,809
Additions:
Provision for loan losses			2,469				(614	)			149				913				4,793				187				3				7,900
Deductions:
Loans charged off			846				0				0				618				3,666				425				0				5,555
Less recoveries on loans			(133	)			(67	)			(23	)			(110	)			(217	)			(216	)			0				(766	)
Net loans charged off			713				(67	)			(23	)			508				3,449				209				0				4,789
Balance, end of period		$	3,560			$	641			$	1,734			$	3,656			$	7,078			$	245			$	6			$	16,920

		For the Three Months Ended September 30, 2011
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	2,533			$	986			$	1,330			$	2,990			$	4,837			$	219			$	968			$	13,863
Additions:
Provision for loan losses			562				284				490				(9	)			1,550				99				(966	)			2,010
Deductions:
Loans charged off			1,273				311				512				219				884				122				0				3,321
Less recoveries on loans			0				(2	)			0				(27	)			(40	)			(69	)			0				(138	)
Net loans charged off			1,273				309				512				192				844				53				0				3,183
Balance, end of period		$	1,822			$	961			$	1,308			$	2,789			$	5,543			$	265			$	2			$	12,690

		For the Nine Months Ended September 30, 2011
(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
Balance, beginning of period		$	2,931			$	2,067			$	1,339			$	3,922			$	3,458			$	231			$	617			$	14,565
Additions:
Provision for loan losses			968				688				231				524				3,641				206				(615	)			5,643
Deductions:
Loans charged off			2,146				1,858				512				1,758				1,625				369				0				8,268
Less recoveries on loans			(69	)			(64	)			(250	)			(101	)			(69	)			(197	)			0				(750	)
Net loans charged off			2,077				1,794				262				1,657				1,556				172				0				7,518
Balance, end of period		$	1,822			$	961			$	1,308			$	2,789			$	5,543			$	265			$	2			$	12,690

Allowance for loan losses by impairment methodology

(in thousands)		Commercial, Financial, and Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Unallocated				Total
September 30, 2012
Allowance for loan losses:
Individually evaluated for impairment		$	1,952			$	60			$	553			$	858			$	2,439			$	0			$	0			$	5,862
Collectively evaluated for impairment			1,608				581				1,181				2,798				4,639				245				6				11,058
Total		$	3,560			$	641			$	1,734			$	3,656			$	7,078			$	245			$	6			$	16,920
Loans outstanding:
Individually evaluated for impairment		$	5,676			$	2,540			$	7,890			$	5,307			$	20,585			$	0			$	0			$	41,998
Collectively evaluated for impairment			119,300				19,534				36,861				216,817				382,385				26,203				0				801,100
Total		$	124,976			$	22,074			$	44,751			$	222,124			$	402,970			$	26,203			$	0			$	843,098
December 31, 2011
Allowance for loan losses:
Individually evaluated for impairment		$	239			$	167			$	380			$	653			$	2,309			$	0			$	0			$	3,748
Collectively evaluated for impairment			1,565				1,021				1,182				2,598				3,425				267				3				10,061
Total		$	1,804			$	1,188			$	1,562			$	3,251			$	5,734			$	267			$	3			$	13,809
Loans outstanding:
Individually evaluated for impairment		$	4,428			$	1,147			$	7,867			$	6,569			$	33,440			$	0			$	0			$	53,451
Collectively evaluated for impairment			124,127				29,054				39,830				196,885				369,520				30,063				0				789,479
Total		$	128,555			$	30,201			$	47,697			$	203,454			$	402,960			$	30,063			$	0			$	842,930

Categories of impaired loans

(in thousands)		September 30, 2012				December 31, 2011
Non-accrual loans		$	34,233			$	46,403
Troubled debt restructurings continuing to accrue interest			7,967				7,217
Total impaired loans		$	42,200			$	53,620

Additional information about impaired loans

(in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance
At September 30, 2012
With no related allowance recorded:
Commercial, financial and Agricultural		$	2,849			$	2,955			$	0
Real estate - construction residential			2,350				2,379				0
Real estate - construction commercial			1,879				2,110				0
Real estate - residential			2,138				2,501				0
Real estate - commercial			3,538				3,409				0
Consumer			202				233				0
Total		$	12,956			$	13,587			$	0
With an allowance recorded:
Commercial, financial and Agricultural		$	2,828			$	2,877			$	1,952
Real estate - construction residential			189				189				60
Real estate - construction commercial			6,011				6,115				553
Real estate - residential			3,169				3,324				858
Real estate - commercial			17,047				17,602				2,439
Total		$	29,244			$	30,107			$	5,862
Total impaired loans		$	42,200			$	43,694			$	5,862

(in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance
At December 31, 2011
With no related allowance recorded:
Commercial, financial and Agricultural		$	3,546			$	3,625			$	0
Real estate - construction residential			584				788				0
Real estate - construction commercial			1,459				1,756				0
Real estate - residential			2,315				2,654				0
Real estate - commercial			15,151				21,190				0
Consumer			168				177				0
Total		$	23,223			$	30,190			$	0
With an allowance recorded:
Commercial, financial and Agricultural		$	882			$	904			$	239
Real estate - construction residential			563				563				167
Real estate - construction commercial			6,409				6,448				380
Real estate - residential			4,254				4,265				653
Real estate - commercial			18,289				18,780				2,309
Total		$	30,397			$	30,960			$	3,748
Total impaired loans		$	53,620			$	61,150			$	3,748

Average recorded investment and interest income recognized on impaired loans

		For the Three Months Ended September 30,																For the Nine Months Ended September 30,
		2012								2011								2012								2011
(in thousands)		Average Recorded Investment				Interest Recognized For the Period Ended				Average Recorded Investment				Interest Recognized For the Period Ended				Average Recorded Investment				Interest Recognized For the Period Ended				Average Recorded Investment				Interest Recognized For the Period Ended
With no related allowance recorded:
Commercial, financial and Agricultural		$	3,074			$	23			$	3,638			$	19			$	3,315			$	66			$	3,517			$	30
Real estate - construction residential			1,589				0				656				0				737				7				1,488				0
Real estate - construction commercial			1,879				0				8,899				0				1,653				0				9,818				0
Real estate - residential			2,299				5				2,583				7				3,333				47				3,631				19
Real estate - commercial			3,598				28				14,035				23				10,582				87				11,844				41
Consumer			181				0				179				2				162				1				195				3
Total		$	12,620			$	56			$	29,990			$	51			$	19,782			$	208			$	30,493			$	93
With an allowance recorded:
Commercial, financial and Agricultural		$	2,890			$	7			$	963			$	5			$	2,615			$	21			$	661			$	10
Real estate - construction residential			189				0				0				0				189				0				0				0
Real estate - construction commercial			6,192				0				186				0				6,180				0				83				0
Real estate - residential			3,037				4				3,664				28				2,566				11				3,286				83
Real estate - commercial			15,072				2				18,961				2				14,209				1				17,686				5
Total		$	27,380			$	13			$	23,774			$	35			$	25,759			$	33			$	21,716			$	98
Total impaired loans		$	40,000			$	69			$	53,764			$	86			$	45,541			$	241			$	52,209			$	191

Aging information of past due and non-accrual loans

(in thousands)		Current or Less Than 30 Days Past Due				30 - 89 Days Past Due				90 Days Past Due And Still Accruing				Non-Accrual				Total
September 30, 2012
Commercial, Financial, and Agricultural		$	121,195			$	555			$	0			$	3,227			$	124,977
Real Estate Construction - Residential			19,534				0				0				2,540				22,074
Real Estate Construction - Commercial			36,803				58				0				7,890				44,751
Real Estate Mortgage - Residential			214,390				3,012				0				4,722				222,124
Real Estate Mortgage - Commercial			386,438				879				0				15,652				402,969
Installment and Other Consumer			25,596				400				5				202				26,203
Total		$	803,956			$	4,904			$	5			$	34,233			$	843,098
December 31, 2011
Commercial, Financial, and Agricultural		$	126,244			$	243			$	0			$	2,068			$	128,555
Real Estate Construction - Residential			29,054				0				0				1,147				30,201
Real Estate Construction - Commercial			39,822				0				8				7,867				47,697
Real Estate Mortgage - Residential			195,779				3,513				9				4,153				203,454
Real Estate Mortgage - Commercial			371,000				924				36				31,000				402,960
Installment and Other Consumer			29,282				612				1				168				30,063
Total		$	791,181			$	5,292			$	54			$	46,403			$	842,930

Credit quality of the loan portfolio using internal rating system reflecting management's risk assessment

(in thousands)		Commercial				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment and other Consumer				Total
At September 30, 2012
Watch		$	21,571			$	4,006			$	7,485			$	24,617			$	27,189			$	648			$	85,516
Substandard			6,051				390				748				4,172				12,358				442				24,161
Non-accrual			3,227				2,540				7,890				4,722				15,652				202				34,233
Total		$	30,849			$	6,936			$	16,123			$	33,511			$	55,199			$	1,292			$	143,910
At December 31, 2011
Watch		$	22,206			$	9,644			$	9,338			$	13,231			$	24,392			$	557			$	79,368
Substandard			4,142				842				1,189				4,269				8,004				444				18,890
Non-accrual			2,068				1,147				7,867				4,153				31,000				168				46,403
Total		$	28,416			$	11,633			$	18,394			$	21,653			$	63,396			$	1,169			$	144,661

Loans that were modified as TDRs

		The Nine Months Ended September 30, 2012
		Recorded Investment (1)
(in thousands)		Number of Contracts				Pre- Modification				Post- Modification
Troubled Debt Restructurings
Commercial, financial and agricultural			3			$	297			$	280
Real estate construction - commercial			1				43				42
Real estate mortgage - commercial			2				644				644
Total			6			$	984			$	966

(1) The amounts reported post-modification are inclusive of all partial pay-downs and charge-offs, and no portion of the debt was forgiven. Loans modified as a TDR that were fully paid down, charged-off or foreclosed upon during the period ended are not reported.

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