XML 103 R110.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Fair Value Measurements (Company's Financial Instruments) (Details) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Financial Assets: |  |
Securities available for sale | $ 102,598 | $ 102,754
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member] |  |
Financial Assets: |  |
Cash and short-term investments | 14,243 | 48,690
Securities available for sale | 1,118 | 2,198
Restricted Investments | 0 | 0
Loans, net | 0 | 0
Accrued interest receivable | 0 | 0
Financial Liabilities: |  |
Deposits |  | 0
Federal funds purchased and securities sold under agreements to repurchase | 0 | 0
Federal Home Loan Bank advances | 0 | 0
Trust preferred capital notes | 0 | 0
Accrued interest payable | 0 | 0
Interest rate swap contract | 0 | 0
Significant Other Observable Inputs (Level 2) [Member] |  |
Financial Assets: |  |
Cash and short-term investments | 0 | 0
Securities available for sale | 101,480 | 100,556
Restricted Investments | 2,192 | 2,777
Loans, net | 446,329 | 423,367
Accrued interest receivable | 1,797 | 1,899
Financial Liabilities: |  |
Deposits | 488,074 | 478,294
Federal funds purchased and securities sold under agreements to repurchase | 0 | 10,042
Federal Home Loan Bank advances | 22,214 | 33,188
Trust preferred capital notes | 7,217 | 7,217
Accrued interest payable | 165 | 285
Interest rate swap contract | 434 | 635
Significant Unobservable Inputs (Level 3) [Member] |  |
Financial Assets: |  |
Cash and short-term investments | 0 | 0
Securities available for sale | 0 | 0
Restricted Investments | 0 | 0
Loans, net | 1,407 | 1,321
Accrued interest receivable | 0 | 0
Financial Liabilities: |  |
Deposits | 0 | 0
Federal funds purchased and securities sold under agreements to repurchase | 0 | 0
Federal Home Loan Bank advances | 0 | 0
Trust preferred capital notes | 0 | 0
Accrued interest payable | 0 | 0
Interest rate swap contract | 0 | 0
Carrying Amount [Member] |  |
Financial Assets: |  |
Cash and short-term investments | 14,243 | 48,690
Securities available for sale | 102,598 | 102,754
Restricted Investments | 2,192 | 2,777
Loans, net | 438,785 | 411,520
Accrued interest receivable | 1,797 | 1,899
Financial Liabilities: |  |
Deposits | 487,587 | 477,101
Federal funds purchased and securities sold under agreements to repurchase | 0 | 10,000
Federal Home Loan Bank advances | 22,250 | 32,250
Trust preferred capital notes | 7,217 | 7,217
Accrued interest payable | 165 | 285
Interest rate swap contract | 434 | 635
Fair Value [Member] |  |
Financial Assets: |  |
Cash and short-term investments | 14,243 | 48,690
Securities available for sale | 102,598 | 102,754
Restricted Investments | 2,192 | 2,777
Loans, net | 447,736 | 424,688
Accrued interest receivable | 1,797 | 1,899
Financial Liabilities: |  |
Deposits | 488,074 | 478,294
Federal funds purchased and securities sold under agreements to repurchase | 0 | 10,042
Federal Home Loan Bank advances | 22,214 | 33,188
Trust preferred capital notes | 7,217 | 7,217
Accrued interest payable | 165 | 285
Interest rate swap contract | $ 434 | $ 635

X
- Definition Accrued interest receivable, fair value disclosure + References No definition available. + Details
Name: | efsi_AccruedInterestReceivableFairValueDisclosure
Namespace Prefix: | efsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Preferred capital notes of trust, fair value disclosure + References No definition available. + Details
Name: | efsi_PreferredCapitalNotesOfTrustFairValueDisclosure
Namespace Prefix: | efsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of accrued expenses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccruedLiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 + Details
Name: | us-gaap_AvailableForSaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits. + References No definition available. + Details
Name: | us-gaap_DepositsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41228-113958 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13495-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=20225523&loc=SL20225862-175312 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6945355&loc=d3e41271-113958 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=28370219&loc=SL20226008-175313 + Details
Name: | us-gaap_DerivativeLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of short term borrowing where a bank borrows, at the federal funds rate, from another bank and securities that an entity sells and agrees to repurchase at a specified date for a specified price. + References No definition available. + Details
Name: | us-gaap_FederalFundsPurchasedAndSecuritiesLoanedOrSoldUnderAgreementsToRepurchaseFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of borrowing from Federal Home Loan Bank (FHLBank). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.13(3)(a)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_FederalHomeLoanBankBorrowingsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Glossary Loan -URI http://asc.fasb.org/extlink&oid=6517073 + Details
Name: | us-gaap_LoansReceivableFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate value of all restricted investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-12C.9(c)) -URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611225-123010 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-12.6(c)) -URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611133-123010 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12C -Paragraph 9 -Subparagraph c -Article 12 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Paragraph 6 -Subparagraph c -Article 12 + Details
Name: | us-gaap_RestrictedInvestmentsAtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant