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Loans and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2013

Loans and Allowance for Loan Losses

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

(in thousands)		2013			2012
Commercial, financial, and agricultural		$	133,717		$	130,040
Real estate construction - residential		21,008			22,177
Real estate construction - commercial		55,076			43,486
Real estate mortgage - residential		225,541			221,223
Real estate mortgage - commercial		382,550			405,092
Installment and other consumer		21,655			24,966
Total loans		$	839,547		$	846,984

Summary of loans to directors and executive officers or to entities in which such individuals had a beneficial interest of the Company

(in thousands)
Balance at December 31, 2012		$	8,067
New loans		57
Amounts collected		(3,287		)
Balance at December 31, 2013		$	4,837

Summary of the allowance for loan losses

		Commercial,			Real Estate			Real Estate			Real Estate			Real Estate			Installment
		Financial, &			Construction -			Construction -			Mortgage -			Mortgage -			Loans to			Un-
(in thousands)		Agricultural			Residential			Commercial			Residential			Commercial			Individuals			allocated			Total
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
Additions:
Provision for loan losses		992			318			(452		)	273			622			272			5			2,030
Deductions:
Loans charged off		895			119			633			812			1,301			420			0			4,180
Less recoveries on loans		(340		)	0			(5		)	(111		)	(368		)	(203		)	0			(1,027		)
Net loans charged off		555			119			628			701			933			217			0			3,153
Balance at December 31, 2013		$	2,374		$	931		$	631		$	2,959		$	6,523		$	294		$	7		$	13,719

		Commercial,			Real Estate			Real Estate			Real Estate			Real Estate			Installment
		Financial, and			Construction -			Construction -			Mortgage -			Mortgage -			Loans to			Un-
(in thousands)		Agricultural			Residential			Commercial			Residential			Commercial			Individuals			allocated			Total
December 31, 2013
Allowance for loan losses:
Individually evaluated for impairment		$	721		$	392		$	304		$	1,374		$	1,989		$	16		$	0		$	4,796
Collectively evaluated for impairment		1,653			539			327			1,585			4,534			278			7			8,923
Total		$	2,374		$	931		$	631		$	2,959		$	6,523		$	294		$	7		$	13,719
Loans outstanding:
Individually evaluated for impairment		$	4,015		$	2,204		$	6,615		$	6,517		$	15,422		$	43		$	0		$	34,816
Collectively evaluated for impairment		129,702			18,804			48,461			219,024			367,128			21,612			0			804,731
Total		$	133,717		$	21,008		$	55,076		$	225,541		$	382,550		$	21,655		$	0		$	839,547
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

Schedule of impaired loans

(in thousands)		2013			2012
Non-accrual loans		$	23,680		$	31,081
Troubled debt restructurings continuing to accrue interest		11,395			8,282
Total impaired loans		$	35,075		$	39,363

					Unpaid
		Recorded			Principal			Specific
(in thousands)		Investment			Balance			Reserves
December 31, 2013
With no related allowance recorded:
Commercial, financial and agricultural		$	2,467		$	2,593		$	0
Real estate - construction residential		44			80			0
Real estate - construction commercial		6,101			7,148			0
Real estate - residential		2,121			2,654			0
Real estate - commercial		7,817			8,056			0
Consumer		259			282			0
Total		$	18,809		$	20,813		$	0
With an allowance recorded:
Commercial, financial and agricultural		$	1,548		$	1,607		$	721
Real estate - construction residential		2,160			2,331			392
Real estate - construction commercial		514			514			304
Real estate - residential		4,396			4,570			1,374
Real estate - commercial		7,605			7,925			1,989
Consumer		43			45			16
Total		$	16,266		$	16,992		$	4,796
Total impaired loans		$	35,075		$	37,805		$	4,796

					Unpaid
		Recorded			Principal			Specific
(in thousands)		Investment			Balance			Reserves
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

		2013						2012
					Interest						Interest
		Average			Recognized			Average			Recognized
		Recorded			For the			Recorded			For the
(in thousands)		Investment			Period Ended			Investment			Period Ended
With no related allowance recorded:
Commercial, financial and agricultural		$	2,693		$	108		$	4,157		$	93
Real estate - construction residential		80			0			1,137			7
Real estate - construction commercial		7,437			6			1,692			0
Real estate - residential		2,612			51			3,169			50
Real estate - commercial		8,461			170			12,198			124
Consumer		290			3			170			1
Total		$	21,573		$	338		$	22,523		$	275
With an allowance recorded:
Commercial, financial and agricultural		$	1,677		$	29		$	776		$	29
Real estate - construction residential		2,409			0			189			0
Real estate - construction commercial		514			0			6,087			0
Real estate - residential		4,596			24			2,604			11
Real estate - commercial		8,157			113			11,271			99
Consumer		45			0			2			0
Total		$	17,398		$	166		$	20,929		$	139
Total impaired loans		$	38,971		$	504		$	43,452		$	414

Schedule of aging information for the Company's past due and non-accrual loans

		Current or						90 Days
		Less Than						Past Due
		30 Days			30 - 89 Days			And Still
(in thousands)		Past Due			Past Due			Accruing			Non-Accrual			Total
December 31, 2013
Commercial, Financial, and Agricultural		$	131,091		$	942		$	0		$	1,684		$	133,717
Real Estate Construction - Residential		18,738			66			0			2,204			21,008
Real Estate Construction - Commercial		48,230			595			0			6,251			55,076
Real Estate Mortgage - Residential		217,179			4,068			129			4,165			225,541
Real Estate Mortgage - Commercial		372,651			725			100			9,074			382,550
Installment and Other Consumer		21,048			291			14			302			21,655
Total		$	808,937		$	6,687		$	243		$	23,680		$	839,547
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

Schedule of risk categories by class

(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, 2013
Watch		$	15,016		$	2,007		$	6,111		$	26,331		$	23,662		$	388		$	73,515
Substandard		7,553			92			1,403			8,579			14,510			281			32,418
Non-accrual		1,684			2,204			6,251			4,165			9,074			302			23,680
Total		$	24,253		$	4,303		$	13,765		$	39,075		$	47,246		$	971		$	129,613
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

Summary of loans that were modified as TDRs

		2013								2012
		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		0		$	0		$	0		4		$	637		$	613
Real estate construction - commercial		0		0			0			1		43			41
Real estate mortgage - residential		3		2,156			1,992			5		657			657
Real estate mortgage - commercial		1		1,282			1,282			2		645			644
Consumer		0		0			0			2		44			44
Total		4		$	3,438		$	3,274		14		$	2,026		$	1,999

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