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Loans and Allowance For Loan Losses (Tables)

12 Months Ended

Dec. 31, 2012

Accounts, Notes, Loans and Financing Receivable [Line Items]

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

(in thousands)		2012				2011
Commercial, financial, and agricultural		$	130,040			$	128,555
Real estate construction—residential			22,177				30,201
Real estate construction—commercial			43,486				47,697
Real estate mortgage—residential			221,223				203,454
Real estate mortgage—commercial			405,092				402,960
Installment and other consumer			24,966				30,063
Total loans		$	846,984			$	842,930

Summary of the allowance for loan losses

(in thousands)		Commercial, Financial, & Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage - Residential				Real Estate Mortgage - Commercial				Installment Loans to Individuals				Un - allocated				Total
Balance at December 31, 2009		$	2,773			$	348			$	1,740			$	3,488			$	4,693			$	380			$	1,375			$	14,797
Additions:
Provision for loan losses			1,908				2,622				4,133				4,740				2,577				32				(758	)			15,254
Deductions:
Loans charged off			1,903				933				4,556				4,534				3,841				422				0				16,189
Less recoveries on loans			(153	)			(30	)			(22	)			(228	)			(29	)			(241	)			0				(703	)
Net loans charged off			1,750				903				4,534				4,306				3,812				181				0				15,486
Balance at December 31, 2010		$	2,931			$	2,067			$	1,339			$	3,922			$	3,458			$	231			$	617			$	14,565
Additions:
Provision for loan losses			837				914				485				1,104				8,593				204				(614	)			11,523
Deductions:
Loans charged off			2,157				1,858				512				1,883				6,420				376				0				13,206
Less recoveries on loans			(193	)			(65	)			(250	)			(108	)			(103	)			(208	)			0				(927	)
Net loans charged off			1,964				1,793				262				1,775				6,317				168				0				12,279
Balance at December 31, 2011		$	1,804			$	1,188			$	1,562			$	3,251			$	5,734			$	267			$	3			$	13,809
Additions:
Provision for loan losses			1,732				(523	)			126				955				6,318				293				(1	)			8,900
Deductions:
Loans charged off			1,760				0				0				977				5,466				586				0				8,789
Less recoveries on loans			(161	)			(67	)			(23	)			(158	)			(248	)			(265	)			0				(922	)
Net loans charged off			1,599				(67	)			(23	)			819				5,218				321				0				7,867
Balance at December 31, 2012		$	1,937			$	732			$	1,711			$	3,387			$	6,834			$	239			$	2			$	14,842

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
December 31, 2012
Allowance for loan losses:
Individually evaluated for impairment		$	213			$	125			$	542			$	1,069			$	2,071			$	0			$	0			$	4,020
Collectively evaluated for impairment			1,724				607				1,169				2,318				4,763				239				2				10,822
Total		$	1,937			$	732			$	1,711			$	3,387			$	6,834			$	239			$	2			$	14,842
Loans outstanding:
Individually evaluated for impairment		$	4,157			$	2,496			$	7,762			$	5,771			$	18,959			$	44			$	0			$	39,189
Collectively evaluated for impairment			125,883				19,681				35,724				215,452				386,133				24,922				0				807,795
Total		$	130,040			$	22,177			$	43,486			$	221,223			$	405,092			$	24,966			$	0			$	846,984
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)		2012				2011
Non-accrual loans		$	31,081			$	46,403
Troubled debt restructurings continuing to accrue interest			8,282				7,217
Total impaired loans		$	39,363			$	53,620

Additional information about impaired loans

(in thousands)		Recorded Investment				Unpaid Principal Balance				Related Allowance
At December 31, 2012
With no related allowance recorded:
Commercial, financial and agricultural		$	3,272			$	4,009			$	0
Real estate—construction residential			2,307				2,339				0
Real estate—construction commercial			1,879				2,102				0
Real estate—residential			1,939				2,393				0
Real estate—commercial			5,162				5,565				0
Consumer			174				186				0
Total		$	14,733			$	16,594			$	0
With an allowance recorded:
Commercial, financial and agricultural		$	885			$	898			$	213
Real estate—construction residential			189				189				125
Real estate—construction commercial			5,883				6,011				542
Real estate—residential			3,832				3,999				1,069
Real estate—commercial			13,797				14,167				2,071
Consumer			44				44				0
Total		$	24,630			$	25,308			$	4,020
Total impaired loans		$	39,363			$	41,902			$	4,020
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

		2012								2011
(in thousands)		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		$	4,157			$	93			$	3,510			$	52
Real estate—construction residential			1,137				7				1,273				0
Real estate—construction commercial			1,692				0				3,568				0
Real estate—residential			3,169				50				3,596				26
Real estate—commercial			12,198				124				18,270				73
Consumer			170				1				190				4
Total		$	22,523			$	275			$	30,407			$	155
With an allowance recorded:
Commercial, financial and agricultural		$	776			$	29			$	655			$	17
Real estate—construction residential			189				0				47				0
Real estate—construction commercial			6,087				0				5,805				0
Real estate—residential			2,604				11				3,203				113
Real estate—commercial			11,271				99				12,724				0
Consumer			2				0				0				0
Total		$	20,929			$	139			$	22,434			$	130
Total impaired loans		$	43,452			$	414			$	52,841			$	285

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
December 31, 2012
Commercial, Financial, and Agricultural		$	126,884			$	1,821			$	0			$	1,335			$	130,040
Real Estate Construction—Residential			19,390				290				0				2,497				22,177
Real Estate Construction—Commercial			35,117				607				0				7,762				43,486
Real Estate Mortgage—Residential			213,694				2,199				0				5,330				221,223
Real Estate Mortgage—Commercial			390,032				1,122				0				13,938				405,092
Installment and Other Consumer			24,221				520				6				219				24,966
Total		$	809,338			$	6,559			$	6			$	31,081			$	846,984
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, Financial, & Agricultural				Real Estate Construction - Residential				Real Estate Construction - Commercial				Real Estate Mortgage  - Residential				Real Estate Mortgage - Commercial				Installment and other Consumer				Total
At December 31, 2012
Watch		$	14,814			$	4,580			$	6,459			$	26,063			$	29,753			$	672			$	82,341
Substandard			6,485				396				2,035				5,472				11,027				423				25,838
Non-accrual			1,335				2,497				7,762				5,330				13,938				219				31,081
Total		$	22,634			$	7,473			$	16,256			$	36,865			$	54,718			$	1,314			$	139,260
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

		2012												2011
		Recorded Investment (1)												Recorded Investment (1)
(in thousands)		Number of Contracts				Pre - Modification				Post - Modification				Number of Contracts				Pre - Modification				Post - Modification
Troubled Debt Restructurings
Commercial, financial and agricultural			4			$	637			$	613				9			$	3,500			$	3,486
Real estate construction—commercial			1				43				41				8				6,616				6,227
Real estate mortgage—residential			5				657				657				7				1,157				1,010
Real estate mortgage—commercial			2				645				644				9				9,553				9,215
Consumer			2				44				44				0				0				0
Total			14			$	2,026			$	1,999				33			$	20,826			$	19,938

(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.

The Company’s portfolio of loans classified as TDRs include concessions such as interest rates below the current market rate, deferring principal payments, and extending maturity dates. Once a loan becomes a TDR, it will continue to be reported as a TDR until it is ultimately repaid in full, charged-off, or the collateral for the loan is foreclosed and sold. The Company considers a loan in TDR status in default when the borrower’s payment according to the modified terms is at least 90 days past due or has defaulted due to expiration of the loan’s maturity date. During the year ended December 31, 2012, fourteen loans meeting the TDR criteria were modified. There was one loan modified as a TDR that defaulted during the year ended December 31, 2012, and within twelve months of their modification date. No loans modified as a TDR during the year ended December 31, 2011 defaulted.

Executive Officers and Directors [Member]

Accounts, Notes, Loans and Financing Receivable [Line Items]

Summary of the allowance for loan losses

(in thousands)
Balance at December 31, 2011		$	3,161
New loans			9,791
Amounts collected			(1,937	)
Balance at December 31, 2012		$	11,015

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