XML 54 R31.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 5 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables)

12 Months Ended

Dec. 31, 2013

Note 5 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables) [Line Items]

Allowance for Credit Losses on Financing Receivables [Table Text Block]

		Years ended December 31,
		2013				2012				2011
Balance at beginning of year		$	8,349			$	8,068			$	7,664
Loans charged off			(1,820	)			(2,953	)			(2,628	)
Recoveries of loans previously charged off			167				100				83
Provision for loan losses			1,531				3,134				2,949
Balance at end of year		$	8,227			$	8,349			$	8,068

		Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 2013
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Unallocated				Total
Balance, December 31, 2012		$	1,070			$	2,263			$	3,442			$	959			$	142			$	424			$	49			$	8,349
Charge-offs			(184	)			(256	)			(64	)			(968	)			---				(348	)			---				(1,820	)
Recoveries			44				1				25				18				---				79				---				167
Provision for loan losses			(67	)			(311	)			282				980				(10	)			421				236				1,531
Balance, December 31, 2013		$	863			$	1,697			$	3,685			$	989			$	132			$	576			$	285			$	8,227

		Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 2012
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Unallocated				Total
Balance, December 31, 2011		$	1,079			$	1,245			$	3,515			$	1,473			$	232			$	403			$	121			$	8,068
Charge-offs			(640	)			(370	)			(1,589	)			(109	)			---				(245	)			---				(2,953	)
Recoveries			13				8				---				2				---				77				---				100
Provision for loan losses			618				1,380				1,516				(407	)			(90	)			189				(72	)			3,134
Balance, December 31, 2012		$	1,070			$	2,263			$	3,442			$	959			$	142			$	424			$	49			$	8,349

		Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 2011(1)
		Consumer Real Estate				Consumer Non-Real Estate				Commercial Real Estate				Commercial & Industrial				Construction, Development & Land				Unallocated				Total
Balance, December 31, 2010		$	1,059			$	586			$	4,033			$	1,108			$	749			$	129			$	7,664
Charge-offs			(461	)			(266	)			(457	)			(655	)			(789	)			---				(2,628	)
Recoveries			14				68				---				1				---				---				83
Provision for loan losses			440				13				935				581				988				(8	)			2,949
Balance, December 31, 2011		$	1,052			$	401			$	4,511			$	1,035			$	948			$	121			$	8,068

Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]

		Allowance for Loan Losses by Segment and Evaluation Method as of December 31, 2013
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Unallocated				Total
Individually evaluated for impairment		$	---			$	10			$	610			$	4			$	---			$	---			$	---			$	624
Collectively evaluated for impairment			863				1,687				3,075				985				132				576				285				7,603
Total		$	863			$	1,697			$	3,685			$	989			$	132			$	576			$	285			$	8,227

		Loans by Segment and Evaluation Method as of December 31, 2013
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Unallocated				Total
Individually evaluated for impairment		$	---			$	780			$	12,079			$	102			$	---			$	24			$	---			$	12,985
Collectively evaluated for impairment			45,925				144,719				299,187				31,160				34,220				28,399				---				583,610
Total		$	45,925			$	145,499			$	311,266			$	31,262			$	34,220			$	28,423			$	---			$	596,595

		Allowance for Loan Losses by Segment and Evaluation Method as of December 31, 2012
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Unallocated				Total
Individually evaluated for impairment		$	---			$	43			$	273			$	231			$	---			$	7			$	---			$	554
Collectively evaluated for impairment			1,070				2,220				3,169				728				142				417				49				7,795
Total		$	1,070			$	2,263			$	3,442			$	959			$	142			$	424			$	49			$	8,349

		Loans by Segment and Evaluation Method as of December 31, 2012
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Unallocated				Total
Individually evaluated for impairment		$	6,643			$	864			$	10,329			$	574			$	---			$	46			$	---			$	18,456
Collectively evaluated for impairment			43,670				142,398				293,979				36,775				26,169				31,668				---				574,659
Total		$	50,313			$	143,262			$	304,308			$	37,349			$	26,169			$	31,714			$	---			$	593,115

Schedule of ratios for allowance for loan losses [Table Text Block]

		December 31,
		2013				2012
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees			1.38	%			1.41	%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees			0.28	%			0.49	%

Schedule of nonperforming assets [Table Text Block]

		December 31,
		2013				2012
Nonperforming assets:
Nonaccrual loans		$	5,732			$	10,870
Restructured loans in nonaccrual			852				2,151
Total nonperforming loans			6,584				13,021
Other real estate owned, net			4,712				1,435
Total nonperforming assets		$	11,296			$	14,456
Ratio of nonperforming assets to loans, net of unearned income and deferred fees, plus other real estate owned			1.88	%			2.44	%
Ratio of allowance for loan losses to nonperforming loans(1)			124.95	%			64.12	%

Summary of past due 90 days loans or more and impaired loans [Table Text Block]

		December 31,
		2013				2012
Loans past due 90 days or more and still accruing		$	190			$	170
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees			0.03	%			0.03	%
Accruing restructured loans		$	6,191			$	2,005
Impaired loans:
Impaired loans with no valuation allowance		$	10,372			$	16,974
Impaired loans with a valuation allowance			2,613				1,482
Total impaired loans			12,985				18,456
Valuation allowance			(624	)			(554	)
Impaired loans, net of allowance		$	12,361			$	17,902
Average recorded investment in impaired loans(1)		$	16,654			$	13,540
Income recognized on impaired loans, after designation as impaired		$	267			$	9
Amount of income recognized on a cash basis		$	---			$	---

Impaired Financing Receivables [Table Text Block]

		Impaired Loans as of December 31, 2013
		Principal Balance				(A) Total Recorded Investment(1)				Recorded Investment(1) in (A) for Which There is No Related Allowance				Recorded Investment(1) in (A) for Which There is a Related Allowance				Related Allowance
Consumer Real Estate(2)
Residential closed-end first liens			440				442				232				210				3
Residential closed-end junior liens			259				261				---				261				7
Investor-owned residential real estate			81				82				82				---				---
Commercial Real Estate(2)
Multifamily real estate			3,278				3,274				3,274				---				---
Commercial real estate, owner occupied			5,643				5,645				3,864				1,781				610
Commercial real estate, other			3,158				3,158				3,158				---				---
Commercial Non Real Estate(2)
Commercial and Industrial			102				103				1				102				4
Consumer Non Real Estate(2)
Automobile			24				24				24				---				---
Total		$	12,985			$	12,989			$	10,635			$	2,354			$	624

		Impaired Loans as of December 31, 2012
		Principal Balance				(A) Total Recorded Investment(1)				Recorded Investment(1) in (A) for Which There is No Related Allowance				Recorded Investment(1) in (A) for Which There is a Related Allowance				Related Allowance
Real Estate Construction(2)
Construction, residential		$	123			$	118			$	118			$	---			$	---
Construction, other			6,520				6,487				6,487				---				---
Consumer Real Estate(2)
Residential closed-end first liens			783				785				634				151				43
Residential closed-end junior liens			81				81				81				---				---
Commercial Real Estate(2)
Multifamily real estate			5,284				5,288				5,288				---				---
Commercial real estate, owner occupied			5,045				5,043				4,293				750				273
Commercial Non Real Estate(2)
Commercial and Industrial			574				574				39				535				231
Consumer Non Real Estate(2)
Automobile			46				46				---				46				7
Total		$	18,456			$	18,422			$	16,940			$	1,482			$	554

Impaired Financing Receivable Average Investment and Interest Income [Table Text Block]

		Average Investment and Interest Income for Impaired Loans For the Year Ended December 31, 2013
		Average Recorded Investment(1)				Interest Income Recognized
Real Estate Construction
Construction, residential		$	40			$	---
Construction, other			2,885				---
Consumer Real Estate
Residential closed-end first liens			364				3
Residential closed-end junior liens			280				9
Investor-owned residential real estate			131				6
Commercial Real Estate
Multifamily real estate			4,172				---
Commercial real estate, owner occupied			5,265				136
Commercial real estate, other			3,369				110
Commercial Non Real Estate
Commercial and Industrial			117				3
Consumer Non Real Estate
Automobile			31				---
Total		$	16,654			$	267

		Average Investment and Interest Income for Impaired Loans For the Year Ended December 31, 2012
		Average Recorded Investment(1)				Interest Income Recognized
Real Estate Construction
Construction, residential		$	1,171			$	---
Construction, other			4,290				1
Consumer Real Estate
Equity lines			101				---
Residential closed-end first liens			873				2
Residential closed-end junior liens			234				---
Commercial Real Estate
Multifamily real estate			1,466				5
Commercial real estate, owner occupied			4,806				1
Commercial Non Real Estate
Commercial and Industrial			570				---
Consumer Non Real Estate
Automobile			4				---
Other consumer			25				---
Total		$	13,540			$	9

		Average Investment and Interest Income for Impaired Loans For the Year Ended December 31, 2011(3)
		Average Recorded Investment(1)				Interest Income Recognized
Consumer Real Estate(2)
Closed-end Consumer Real Estate		$	450			$	3
Commercial Real Estate(2)
College Housing			281				7
Office and Retail			292				---
Hotels			3,445				41
Medical Professionals			67				5
General Contractors			112				4
Other Commercial Real Estate			1,139				24
Commercial & Industrial(2)
Commercial & Industrial			553				---
Construction, Development and Land(2)
Residential			2,143				49
Commercial			252				8
Total		$	8,734			$	141

Past Due Financing Receivables [Table Text Block]

		30 – 89 Days Past Due				90 or More Days Past Due				90 or More Days Past Due and Still Accruing				Nonaccruals (Including Impaired Nonaccruals)
Real Estate Construction
Construction, residential		$	45			$	---			$	---			$	---
Construction, other			45				---				---				---
Consumer Real Estate
Equity lines			---				---				---				---
Residential closed-end first liens			903				252				128				308
Residential closed-end junior liens			10				---				---				---
Investor-owned residential real estate			422				91				---				91
Commercial Real Estate
Multifamily real estate			430				3,278				---				3,278
Commercial real estate, owner occupied			604				2,519				---				2,756
Commercial real estate, other			32				---				---				---
Commercial Non Real Estate
Commercial and Industrial			196				43				---				128
Public Sector and IDA
Public sector and IDA			---				---				---				---
Consumer Non Real Estate
Credit cards			3				13				13				---
Automobile			217				26				2				23
Other consumer loans			49				46				47				---
Total		$	2,956			$	6,268			$	190			$	6,584

		30 – 89 Days Past Due				90 or More Days Past Due				90 or More Days Past Due and Still Accruing				Nonaccruals (Including Impaired Nonaccruals)
Real Estate Construction
Construction, residential		$	---			$	123			$	---			$	123
Construction, other			31				89				---				3,109
Consumer Real Estate
Equity lines			22				30				30				98
Residential closed-end first liens			1,507				605				126				801
Residential closed-end junior liens			121				39				---				120
Commercial Real Estate
Multifamily real estate			671				261				---				4,624
Commercial real estate, owner occupied			1,113				---				---				3,536
Commercial real estate, other			40				2,089				---				---
Commercial Non Real Estate
Commercial and Industrial			291				505				---				561
Public Sector and IDA
Public sector and IDA			---				---				---				---
Consumer Non Real Estate
Credit cards			20				4				4				---
Automobile			142				10				10				49
Other consumer loans			132				---				---				---
Total		$	4,090			$	3,755			$	170			$	13,021

Financing Receivable Credit Quality Indicators [Table Text Block]

		Pass				Special Mention (Excluding Impaired)				Classified (Excluding Impaired)
Real Estate Construction
Construction, 1-4 family residential		$	17,702			$	163			$	45
Construction, other			27,971				29				15
Consumer Real Estate
Equity lines			16,146				16				---
Closed-end first liens			82,767				1,007				1,275
Closed-end junior liens			4,813				109				3
Investor-owned residential real estate			38,071				105				407
Commercial Real Estate
Multifamily residential real estate			67,573				---				958
Commercial real estate owner-occupied			134,137				2,206				701
Commercial real estate, other			89,340				1,209				3,063
Commercial Non Real Estate
Commercial and Industrial			29,987				878				295
Public Sector and IDA
States and political subdivisions			24,220				---				---
Consumer Non Real Estate
Credit cards			6,354				---				---
Automobile			11,428				253				34
Other consumer			10,253				17				60
Total		$	570,762			$	5,992			$	6,856

		Pass				Special Mention (Excluding Impaired)				Classified (Excluding Impaired)
Real Estate Construction
Construction, 1-4 family residential		$	14,344			$	158			$	---
Construction, other			29,011				---				120
Consumer Real Estate
Equity lines			17,742				100				182
Closed-end first liens			113,893				652				2,413
Closed-end junior liens			6,713				119				138
Commercial Real Estate
Multifamily residential real estate			36,421				---				324
Commercial real estate owner-occupied			160,188				253				1,079
Commercial real estate, other			92,628				3,112				---
Commercial Non Real Estate
Commercial and Industrial			36,372				99				318
Public Sector and IDA
States and political subdivisions			26,170				---				---
Consumer Non Real Estate
Credit cards			6,690				---				---
Automobile			12,344				101				56
Other consumer			11,815				45				105
Total		$	564,331			$	4,639			$	4,735

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

		Restructurings that occurred during the year ended December 31, 2013
		Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment(1)
Consumer Real Estate
Closed-end first liens			2			$	453			$	525
Closed-end junior liens			1				262				267
Commercial Real Estate
Commercial real estate owner-occupied			1				154				239
Commercial real estate non owner-occupied			1				3,500				3,500
Commercial Non Real Estate
Commercial and Industrial			1				32				45
Total			6			$	4,401			$	4,576

		Restructurings that occurred during the year ended December 31, 2012
		Number of Contracts				Pre-Modification Outstanding Recorded Investment				Post-Modification Outstanding Recorded Investment(1)
Consumer Real Estate
Closed-end first liens			5			$	389			$	348
Closed-end junior liens			1				147				93
Commercial Real Estate
Commercial real estate owner-occupied			3				890				895
Commercial Non Real Estate
Commercial and Industrial			1				400				400
Total			10			$	1,826			$	1,736

Subsequent Default [Member]

Note 5 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables) [Line Items]

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

Restructurings that defaulted during the year ended December 31, 2013 that were modified within 12 months prior to default
		Number of Contracts				Recorded Investment(1)
Consumer Real Estate
Closed-end first liens			1			$	24
Closed-end junior liens			1				81
Commercial Real Estate
Commercial real estate owner occupied			2				834
Commercial Non Real Estate
Commercial and industrial			1				388
Total			5			$	1,327

Restructurings that defaulted during the year ended December 31, 2012 that were modified within 12 months prior to default
		Number of Contracts				Recorded Investment(1)
Consumer Real Estate
Closed-end first liens			1			$	96
Closed-end junior liens			1				81
Commercial Real Estate
Commercial real estate owner occupied			2				861
Commercial Non Real Estate
Commercial and industrial			1				388
Total			5			$	1,426

X

- Definition

Tabular disclosure for average recorded investment and interest income recognized related to impaired financing receivables.

+ References

No definition available.

+ Details

Name:	nksh_ImpairedFinancingReceivableAverageInvestmentAndInterestIncomeTableTextBlock
Namespace Prefix:	nksh_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	nksh_Note5AllowanceforLoanLossesNonperformingAssetsandImpairedLoansTablesLineItems
Namespace Prefix:	nksh_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonperforming assets and ratios associated with it.

+ References

No definition available.

+ Details

Name:	nksh_ScheduleOfNonperformingAssetsTableTextBlock
Namespace Prefix:	nksh_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of ratios for allowance for loan losses.

+ References

No definition available.

+ Details

Name:	nksh_ScheduleOfRatiosForAllowanceForLoanLossesTableTextBlock
Namespace Prefix:	nksh_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due, impaired and non-impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

No definition available.

+ Details

Name:	nksh_SummaryOfPastDue90DaysLoansOrMoreAndImpairedLoansTextBlock
Namespace Prefix:	nksh_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

-Paragraph 7

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



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the activity in the total allowance for credit losses related to financing receivables (such as loans or lease receivables) for entities that have an unclassified balance sheet, including the balance in the allowance at the beginning and end of each period, additions charged to operations, direct write-downs charged against the allowance, and recoveries of amounts previously charged off.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524

+ Details

Name:	us-gaap_ScheduleOfCreditLossesRelatedToFinancingReceivablesCurrentAndNoncurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration