XML 31 R20.htm IDEA: XBRL DOCUMENT v3.10.0.1

Note 3 - Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables)

6 Months Ended

Jun. 30, 2018

Notes Tables

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

		A ctivity in the Allowance for Loan Losses for the Six Months Ended June 30 , 2018
		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, 2017		$	337			$	2,027			$	3,044			$	1,072			$	419			$	707			$	319			$	7,925
Charge-offs			---				---				---				(107	)			---				(233	)			---				(340	)
Recoveries			---				2				25				10				---				87				---				124
Provision for (recovery of) loan losses			36				(29	)			(78	)			(215	)			154				199				(197	)			(130	)
Balance, June 30 , 201 8		$	373			$	2,000			$	2,991			$	760			$	573			$	760			$	122			$	7,579

		A ctivity in the Allowance for Loan Losses for the Six Months Ended June 30 , 2017
		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, 2016		$	438			$	1,830			$	3,738			$	1,063			$	330			$	644			$	257			$	8,300
Charge-offs			---				(138	)			(122	)			(73	)			---				(219	)			---				(552	)
Recoveries			---				1				36				10				---				54				---				101
Provision for (recovery of) loan losses			(87	)			340				116				103				83				218				(250	)			523
Balance, June 30 , 2017		$	351			$	2,033			$	3,768			$	1,103			$	413			$	697			$	7			$	8,372

		A ctivity in the Allowance for Loan Losses for the Year Ended December 31, 201 7
		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, 2016		$	438			$	1,830			$	3,738			$	1,063			$	330			$	644			$	257			$	8,300
Charge-offs			---				(146	)			(139	)			(82	)			---				(452	)			---				(819	)
Recoveries			---				1				131				23				---				132				---				287
Provision for (recovery of) loan losses			(101	)			342				(686	)			68				89				383				62				157
Balance, December 31 , 201 7		$	337			$	2,027			$	3,044			$	1,072			$	419			$	707			$	319			$	7,925

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

		Allowance for Loan Losses as of June 30 , 2018
		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		$	---			$	15			$	---			$	147			$	---			$	---			$	---			$	162
Collectively evaluated for impairment			373				1,985				2,991				613				573				760				122				7,417
Total		$	373			$	2,000			$	2,991			$	760			$	573			$	760			$	122			$	7,579

		Allowance for Loan Losses as of December 31, 201 7
		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		$	---			$	16			$	---			$	160			$	---			$	1			$	---			$	177
Collectively evaluated for impairment			337				2,011				3,044				912				419				706				319				7,748
Total		$	337			$	2,027			$	3,044			$	1,072			$	419			$	707			$	319			$	7,925

		Loans as of June 30 , 2018
		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		$	2,618			$	1,135			$	7,092			$	1,175			$	---			$	22			$	---			$	12,042
Collectively evaluated for impairment			33,605				169,113				333,490				45,326				60,010				37,884				---				679,428
Total		$	36,223			$	170,248			$	340,582			$	46,501			$	60,010			$	37,906			$	---			$	691,470

		Loans as of December 31, 201 7
		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		$	2,882			$	1,267			$	6,516			$	1,229			$	---			$	30			$	---			$	11,924
Collectively evaluated for impairment			31,812				165,698				333,898				39,289				51,443				34,618				---				656,758
Total		$	34,694			$	166,965			$	340,414			$	40,518			$	51,443			$	34,648			$	---			$	668,682

Schedule of Ratios for Allowance for Loan Losses [Table Text Block]

		As of and for the
		Six Months Ended June,								Year E nded December 31,
		2018				2017				2017
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees and costs			1.10	%			1.28	%			1.19	%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs (1)			0.06	%			0.14	%			0.08	%

Schedule of Nonperforming Assets [Table Text Block]

		June 30,								December 31,
		2018				2017				2017
Nonperforming assets:
Nonaccrual loans		$	---			$	9			$	6
Restructured loans in nonaccrual			2,687				3,188				2,763
Total nonperforming loans			2,687				3,197				2,769
Other real estate owned, net			2,582				3,008				2,817
Total nonperforming assets		$	5,269			$	6,205			$	5,586
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned			0.76	%			0.94	%			0.83	%
Ratio of allowance for loan losses to nonperforming loans (1)			282.06	%			261.87	%			286.20	%

Summary of Past Due 90 Days Loans or More and Impaired Loans [Table Text Block]

		June 30,								December 31,
		2018				2017				2017
Loans past due 90 days or more and still accruing		$	61			$	259			$	51
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees and costs			0.01	%			0.04	%			0.01	%
Accruing restructured loans		$	8,337			$	3,711			$	5,134
Impaired loans:
Impaired loans with no valuation allowance		$	10,607			$	9,320			$	10,444
Impaired loans with a valuation allowance			1,435				880				1,480
Total impaired loans		$	12,042			$	10,200			$	11,924
Valuation allowance			(162	)			(23	)			(177	)
Impaired loans, net of allowance		$	11,880			$	10,177			$	11,747
Average recorded investment in impaired loans (1)		$	12,326			$	12,017			$	13,344
Interest income recognized on impaired loans, after designation as impaired		$	239			$	192			$	528
Amount of income recognized on a cash basis		$	---			$	---			$	---

Impaired Financing Receivables [Table Text Block]

		Impaired Loans as of June 30, 2018
		Principal Balance				Total Recorded Investment (1)				Recorded Investment (1 ) for Which There is No Related Allowance				Recorded Investment (1) for Which There is a Related Allowance				Related Allowance
Real Estate Construction (2)
Construction, other		$	2,618			$	2,618			$	2,618			$	---			$	---
Co nsumer Real Estate (2)
Residential closed-end first liens			701				658				482				176				10
Residential closed-end junior liens			157				157				---				157				5
Investor-owned residential real estate			342				320				320				---				---
Commercial Real Estate (2)
Multifamily			298				298				298				---				---
Commercial real estate, owner-occupied			3,980				3,971				3,971				---				---
Commercial real estate, other			3,169				2,823				2,823				---				---
Commercial Non Real Estate (2)
Commercial and industrial			1,184				1,175				73				1,102				147
Consumer Non Real Estate (2)
Automobile			22				22				22				---				---
Total		$	12,471			$	12,042			$	10,607			$	1,435			$	162

		Impaired Loans as of December 31, 2017
		Principal Balance				Total Recorded Investment (1)				Recorded Investment (1) for Which There is No Related Allowance				Recorded Investment (1) for Which There is a Related Allowance				Related Allowance
Real Estate Construction (2)
Construction 1-4 family residential		$	2,882			$	2,882			$	2,882			$	---			$	---
Co nsumer Real Estate (2)
Residential closed-end first liens			807				768				590				178				10
Residential closed-end junior liens			174				174				---				174				6
Investor-owned residential real estate			347				325				325				---				---
Commercial Real Estate (2)
Multifamily real estate			303				303				303				---				---
Commercial real estate, owner occupied			3,619				3,611				3,611				---				---
Commercial real estate, other			2,921				2,602				2,602				---				---
Commercial Non Real Estate (2)
Commercial and industrial			1,236				1,229				126				1,103				160
Consumer Non Real Estate (2)
Automobile			30				30				5				25				1
Total		$	12,319			$	11,924			$	10,444			$	1,480			$	177

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

		For the Six Months Ended June 30, 2018
		Average Recorded Investment (1)				Interest Income Recognized
Real Estate Construction (2)
Construction 1-4 family residential		$	2,788			$	74
Co nsumer Real Estate (2)
Residential closed-end first liens			667				15
Residential closed-end junior liens			167				5
Investor-owned residential real estate			317				8
Commercial Real Estate (2)
Multifamily real estate			301				8
Commercial real estate, owner occupied			4,007				98
Commercial real estate, other			2,852				11
Commercial Non Real Estate (2)
Commercial and industrial			1,201				19
Consumer Non Real Estate (2)
Automobile			26				1
Total		$	12,326			$	239

		For the Six Months Ended June 30, 2017
		Average Recorded Investment (1)				Interest Income Recognized
Real Estate Construction (2)
Construction 1-4 family residential		$	3,335			$	89
Consumer Real Estate (2)
Residential closed-end first liens			603				18
Residential closed-end junior liens			190				6
Investor-owned residential real estate			335				2
Commercial Real Estate (2)
Multifamily real estate			887				---
Commercial real estate, owner occupied			3,777				77
Commercial real estate, other			2,681				---
Commercial Non Real Estate (2)
Commercial and industrial			207				---
Consumer Non Real Estate
Automobile			2				---
Total		$	12,017			$	192

		For the Year Ended December 31, 2017
		Average Recorded Investment (1)				Interest Income Recognized
Real Estate Construction (2)
Construction 1-4 family residential		$	3,298			$	177
Consumer Real Estate (2)
Residential closed-end first liens			781				57
Residential closed-end junior liens			185				11
Investor-owned residential real estate			329				1
Commercial Real Estate (2)
Multifamily real estate			748				16
Commercial real estate, owner occupied			4,047				200
Commercial real estate, other			2,638				---
Commercial Non Real Estate (2)
Commercial and industrial			1,282				64
Co nsumer Non Real Estate (2)
Automobile			36				2
Total		$	13,344			$	528

Past Due Financing Receivables [Table Text Block]

June 30, 2018
		30 – 89 Days Past Due and Accruing				90 or M ore Days Past Due				90 or More Days Past Due and Accruing				Nonaccruals (2)
Real Estate Construction (2)
Construction, other		$	22			$	---			$	---			$	---
Consumer Real Estate (1)
Residential closed-end first liens			939				31				31				140
Residential closed-end junior liens			---				---				---				---
Investor-owned residential real estate			328				---				---				---
Commercial Real Estate (1)
Multifamily real estate			645				---				---				---
Commercial real estate, owner-occupied			385				---				---				---
Commercial real estate, other			---				2,537				---				2,537
Commercial Non Real Estate (1)
Commercial and industrial			124				19				19				10
Consumer Non Real Estate (1)
Credit cards			11				1				1				---
Automobile			339				6				6				---
Other consumer loans			77				4				4				---
Total		$	2,870			$	2,598			$	61			$	2,687

December 31, 2017
		30 – 89 Days Past Due and Accruing				90 or M ore Days Past Due				90 or More Days Past Due and Accruing				Nonaccruals (2)
Consumer Real Estate (1)
Residential closed-end first liens		$	637			$	16			$	11			$	145
Residential closed-end junior liens			188				---				---				---
Investor-owned residential real estate			66				---				---				6
Commercial Real Estate (1)
Multifamily real estate			303				---				---				---
Commercial real estate, owner occupied			402				---				---				---
Commercial real estate, other			---				2,602				---				2,602
Commercial Non Real Estate (1)
Commercial and industrial			131				---				---				15
Consumer Non Real Estate (1)
Credit cards			7				12				12				---
Automobile			375				22				22				1
Other consumer loans			154				6				6				---
Total		$	2,263			$	2,658			$	51			$	2,769

Financing Receivable Credit Quality Indicators [Table Text Block]

June 30 , 2018
		Pass				Special Mention (1)				Classified (1)
Real Estate Construction
Construction, 1-4 family residential		$	8,649			$	---			$	---
Construction, other			24,956				---				---
Consumer Real Estate
Equity lines			16,909				3				---
Closed-end first liens			86,244				1,935				599
Closed-end junior liens			4,328				22				---
Investor-owned residential real estate			58,800				273				---
Commercial Real Estate
Multifamily residential real estate			87,353				125				196
Commercial real estate owner-occupied			120,447				---				33
Commercial real estate, other			125,336				---				---
Commercial Non Real Estate
Commercial and industrial			44,977				349				---
Public Sector and IDA
States and political subdivisions			60,010				---				---
Consumer Non Real Estate
Credit cards			5,749				---				---
Automobile			15,478				232				64
Other consumer			16,297				40				24
Total		$	675,533			$	2,979			$	916

December 31, 201 7
		Pass				Special Mention (1)				Classified (1)
Real Estate Construction
Construction, 1-4 family residential		$	10,396			$	---			$	---
Construction, other			21,416				---				---
Consumer Real Estate
Equity lines			16,673				39				---
Closed-end first liens			85,975				2,400				355
Closed-end junior liens			4,483				29				12
Investor-owned residential real estate			55,410				66				256
Commercial Real Estate
Multifamily residential real estate			95,894				127				---
Commercial real estate owner-occupied			130,256				246				763
Commercial real estate, other			106,612				---				---
Commercial Non Real Estate
Commercial and industrial			38,904				220				165
Public Sector and IDA
States and political subdivisions			51,443				---				---
Consumer Non Real Estate
Credit cards			5,493				---				---
Automobile			16,059				218				116
Other consumer			12,692				16				24
Total		$	651,706			$	3,361			$	1,691

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

		Restructurings That Occurred During the Three Months Ended June 30, 2018
		Number of Contracts				Pre-Modification Outstanding Principal Balance				Post-Modification Outstanding Principal Balance
Commercial Real Estate
Commercial real estate owner-occupied			2			$	714			$	714
Total			2			$	714			$	714

		Restructurings That Occurred During the Six Months Ended June 30, 2018
		Number of Contracts				Pre-Modification Outstanding Principal Balance				Post-Modification Outstanding Principal Balance
Real Estate Construction
Construction, other			2			$	2,882			$	2,882
Commercial Real Estate
Commercial real estate owner-occupied			2				714				714
Total			4			$	3,596			$	3,596

		Restructurings That Occurred During the Three and Six Months Ended June 30, 2017
		Number of Contracts				Pre-Modification Outstanding Principal Balance				Post-Modification Outstanding Principal Balance
Commercial Real Estate
Commercial real estate, other			1			$	132			$	132
Commercial Non Real Estate
Commercial and industrial			2				118				118
Total			3			$	250			$	250

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

- 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_SummaryOfPastDue90DaysLoansOrMoreAndImpairedLoansTableTextBlock
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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

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

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

+ Details

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