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Loans (Tables)

9 Months Ended

Sep. 30, 2013

Receivables [Abstract]

Summary of Loans

Loans at September 30, 2013 and December 31, 2012 are summarized as follows:

		(in thousands)
		September 30, 2013				December 31, 2012
Real estate loans:
Construction and land development		$	34,404			$	43,524
Secured by 1-4 family residential			142,446				134,964
Other real estate loans			156,691				176,573
Commercial and industrial loans			21,316				20,718
Consumer and other loans			11,970				7,815
Total loans		$	366,827			$	383,594
Allowance for loan losses			11,875				13,075
Loans, net		$	354,952			$	370,519

Summary of Loan Classes and an Aging of Past Due Loans

The following table provides a summary of loan classes and an aging of past due loans as of September 30, 2013 and December 31, 2012:

		September 30, 2013         (in thousands)
		30-59         Days Past          Due				60-89         Days         Past  Due				> 90         Days Past         Due				Total         Past Due				Current				Total         Loans				Non-accrual         Loans				90 Days         or More         Past Due         and         Accruing
Real estate loans:
Construction and land development		$	1,196			$	—			$	3,374			$	4,570			$	29,834			$	34,404			$	1,560			$	1,834
1-4 family residential			1,047				250				108				1,405				141,041				142,446				947				—
Other real estate loans			3,728				519				1,117				5,364				151,327				156,691				5,403				277
Commercial and industrial			2				119				119				240				21,076				21,316				89				39
Consumer and other loans			17				—				—				17				11,953				11,970				1				—
Total		$	5,990			$	888			$	4,718			$	11,596			$	355,231			$	366,827			$	8,000			$	2,150

		December 31, 2012         (in thousands)
		30-59         Days Past          Due				60-89         Days         Past  Due				> 90         Days Past         Due				Total         Past Due				Current				Total         Loans				Non-accrual         Loans				90 Days         or More         Past Due         and         Accruing
Real estate loans:
Construction and land development		$	77			$	701			$	89			$	867			$	42,657			$	43,524			$	646			$	—
1-4 family residential			2,741				—				476				3,217				131,747				134,964				968				129
Other real estate loans			1,347				686				1,476				3,509				173,064				176,573				6,752				—
Commercial and industrial			428				408				99				935				19,783				20,718				14				99
Consumer and other loans			43				5				8				56				7,759				7,815				13				—
Total		$	4,636			$	1,800			$	2,148			$	8,584			$	375,010			$	383,594			$	8,393			$	228

Analysis of the Credit Risk Profile of Each Loan Class

The following tables provide an analysis of the credit risk profile of each loan class as of September 30, 2013 and December 31, 2012:

		September 30, 2013 (in thousands)
		Pass				Special Mention				Substandard				Doubtful				Total
Real estate loans:
Construction and land development		$	21,157			$	2,190			$	11,057			$	—			$	34,404
Secured by 1-4 family residential			131,597				4,692				6,157				—				142,446
Other real estate loans			119,862				15,638				21,191				—				156,691
Commercial and industrial			19,917				706				693				—				21,316
Consumer and other loans			11,970				—				—				—				11,970
Total		$	304,503			$	23,226			$	39,098			$	—			$	366,827

		December 31, 2012 (in thousands)
		Pass				Special Mention				Substandard				Doubtful				Total
Real estate loans:
Construction and land development		$	22,384			$	5,176			$	15,964			$	—			$	43,524
Secured by 1-4 family residential			120,692				6,055				8,217				—				134,964
Other real estate loans			134,701				14,513				27,359				—				176,573
Commercial and industrial			18,831				798				1,089				—				20,718
Consumer and other loans			7,743				72				—				—				7,815
Total		$	304,351			$	26,614			$	52,629			$	—			$	383,594

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- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524



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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

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