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Defined Benefit Plan

9 Months Ended

Sep. 30, 2011

Notes to Financial Statements [Abstract]

Defined Benefit Plan

Note 6: Defined Benefit Plan

Components of Net Periodic Benefit Cost:

		Pension Benefits
		Nine Months ended September 30,
		2011				2010
Service cost		$	327			$	300
Interest cost			528				516
Expected return on plan assets			(609	)			(456	)
Amortization of prior service cost			(75	)			(75	)
Amortization of net obligation at transition			---				(9	)
Recognized net actuarial loss			219				186
Net periodic benefit cost		$	390			$	462

30

2011 Plan Year Employer Contribution

Without considering the prefunding balance, NBI’s minimum required contribution to the National Bankshares, Inc. Retirement Income Plan (the “Plan”) is $816. Considering the prefunding balance, the 2011 minimum required contribution is $0. The Company elected to contribute $612 to the Plan in the quarter ended September 30, 2011.

2010 Plan Year Employer Contributions

On March 29, 2011, NBI made an additional 2010 plan year contribution of $2,500 to the Plan. Taken together with the $585 the Company previously contributed to the defined benefit plan, the total 2010 plan year contribution was $3,085. The Company accrues a liability for pension plan contributions based on actuarial calculations. The 2010 additional contribution was made from the accrued liability and had no material effect on the Company’s income statement, capital ratios or liquidity.

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- Definition

This element may be used to capture the entire disclosure for an employer that sponsors one or more defined benefit pension plans or one or more other defined benefit postretirement plans, of certain information, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5, 6, 7



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph d



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 158

-Paragraph 4, 7, 16, 20, 21

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