XML 31 R20.htm IDEA: XBRL DOCUMENT v3.21.2

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

6 Months Ended

Jun. 30, 2021

Notes Tables

Financing Receivable, Allowance for Credit Loss [Table Text Block]

		Activity in the Allowance for Loan Losses for the Six Months Ended June 30, 2021
		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, 2020		$	503			$	2,165			$	3,853			$	670			$	339			$	555			$	396			$	8,481
Charge-offs			-				(13	)			-				(485	)			-				(88	)			-				(586	)
Recoveries			-				-				25				27				-				76				-				128
Provision for (recovery of) loan losses			(18	)			(144	)			(427	)			655				37				(26	)			(23	)			54
Balance, June 30, 2021		$	485			$	2,008			$	3,451			$	867			$	376			$	517			$	373			$	8,077

		Activity in the Allowance for Loan Losses for the Six Months Ended June 30, 2020
		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, 2019		$	400			$	1,895			$	2,559			$	555			$	478			$	650			$	326			$	6,863
Charge-offs			-				(62	)			(15	)			(347	)			-				(116	)			-				(540	)
Recoveries			-				16				24				1				-				113				-				154
Provision for (recovery of) loan losses			(15	)			417				808				457				85				10				69				1,831
Balance, June 30, 2020		$	385			$	2,266			$	3,376			$	666			$	563			$	657			$	395			$	8,308

		Activity in the Allowance for Loan Losses for the Year Ended December 31, 2020
		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, 2019		$	400			$	1,895			$	2,559			$	555			$	478			$	650			$	326			$	6,863
Charge-offs			-				(85	)			(15	)			(372	)			-				(248	)			-				(720	)
Recoveries			-				18				145				9				-				175				-				347
Provision for (recovery of) loan losses			103				337				1,164				478				(139	)			(22	)			70				1,991
Balance, December 31, 2020		$	503			$	2,165			$	3,853			$	670			$	339			$	555			$	396			$	8,481

Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]

		Allowance for Loan Losses as of June 30, 2021
		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		$	-			$	-			$	-			$	-			$	-			$	-			$	-			$	-
Collectively evaluated for impairment			485				2,008				3,451				867				376				517				373				8,077
Total		$	485			$	2,008			$	3,451			$	867			$	376			$	517			$	373			$	8,077

		Allowance for Loan Losses as of December 31, 2020
		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			$	-			$	73			$	-			$	-			$	-			$	75
Collectively evaluated for impairment			503				2,163				3,853				597				339				555				396				8,406
Total		$	503			$	2,165			$	3,853			$	670			$	339			$	555			$	396			$	8,481

		Loans as of June 30, 2021
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Total
Individually evaluated for impairment		$	-			$	192			$	6,265			$	316			$	-			$	1			$	6,774
Collectively evaluated for impairment			48,569				196,022				398,371				73,206				52,370				31,894				800,432
Total		$	48,569			$	196,214			$	404,636			$	73,522			$	52,370			$	31,895			$	807,206

		Loans as of December 31, 2020
		Real Estate Construction				Consumer Real Estate				Commercial Real Estate				Commercial Non Real Estate				Public Sector and IDA				Consumer Non Real Estate				Total
Individually evaluated for impairment		$	-			$	194			$	3,856			$	851			$	-			$	2			$	4,903
Collectively evaluated for impairment			42,266				181,588				389,259				77,920				40,983				33,108				765,124
Total		$	42,266			$	181,782			$	393,115			$	78,771			$	40,983			$	33,110			$	770,027

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

		As of and for the
		Six Months Ended June 30,								Year Ended December 31,
		2021				2020				2020
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees and costs(1)			1.00	%			1.05	%			1.10	%
Ratio of net charge-offs to average loans, net of unearned income and deferred fees and costs(2)			0.12	%			0.10	%			0.05	%

Schedule of Nonperforming Assets [Table Text Block]

		June 30,								December 31,
		2021				2020				2020
Nonperforming assets:
Nonaccrual loans		$	713			$	943			$	846
Restructured loans in nonaccrual			3,109				2,887				2,839
Total nonperforming loans			3,822				3,830				3,685
Other real estate owned, net			1,007				1,553				1,553
Total nonperforming assets		$	4,829			$	5,383			$	5,238
Ratio of nonperforming assets to loans, net of unearned income and deferred fees and costs, plus other real estate owned			0.60	%			0.68	%			0.68	%
Ratio of allowance for loan losses to nonperforming loans(1)			211.33	%			216.92	%			230.15	%

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

		June 30,								December 31,
		2021				2020				2020
Loans past due 90 days or more and still accruing		$	28			$	237			$	17
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees and costs			0.00	%			0.03	%			0.00	%
Accruing restructured loans		$	3,011			$	1,453			$	1,410
Impaired loans:
Impaired loans with no valuation allowance		$	6,774			$	4,151			$	3,858
Impaired loans with a valuation allowance			-				1,076				1,045
Total impaired loans		$	6,774			$	5,227			$	4,903
Valuation allowance			-				(104	)			(75	)
Impaired loans, net of allowance		$	6,774			$	5,123			$	4,828
Average recorded investment in impaired loans(1)		$	6,796			$	5,263			$	5,093
Interest income recognized on impaired loans, after designation as impaired		$	105			$	29			$	54
Amount of income recognized on a cash basis		$	-			$	-			$	-

Impaired Financing Receivables [Table Text Block]

		Impaired Loans as of June 30, 2021
		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
Consumer Real Estate(2)
Investor-owned residential real estate		$	192			$	192			$	192			$	-			$	-
Commercial Real Estate(2)
Commercial real estate, owner-occupied			3,485				2,887				2,887				-				-
Commercial real estate, other			3,378				3,378				3,378				-				-
Commercial Non Real Estate(2)
Commercial and industrial			318				316				316				-				-
Consumer Non Real Estate(2)
Automobile			1				1				1				-				-
Total		$	7,374			$	6,774			$	6,774			$	-			$	-

		Impaired Loans as of December 31, 2020
		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
Consumer Real Estate(2)
Investor-owned residential real estate		$	194			$	194			$	-			$	194			$	2
Commercial Real Estate(2)
Commercial real estate, owner occupied			3,752				3,202				3,202				-				-
Commercial real estate, other			654				654				654				-				-
Commercial Non-Real Estate(2)
Commercial and industrial			851				851				-				851				73
Consumer Non-Real Estate(2)
Automobile			2				2				2				-				-
Total		$	5,453			$	4,903			$	3,858			$	1,045			$	75

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

		For the Six Months Ended June 30, 2021
		Average Recorded Investment(1)				Interest Income Recognized
Consumer Real Estate(2)
Investor-owned residential real estate		$	193			$	6
Commercial Real Estate(2)
Commercial real estate, owner occupied			2,890				7
Commercial real estate, other			3,378				84
Commercial Non Real Estate(2)
Commercial and industrial			334				8
Consumer Non Real Estate(2)
Automobile			1				-
Total		$	6,796			$	105

		For the Six Months Ended June 30, 2020
		Average Recorded Investment(1)				Interest Income Recognized
Consumer Real Estate(2)
Investor-owned residential real estate		$	246			$	8
Commercial Real Estate(2)
Commercial real estate, owner occupied			3,265				10
Commercial real estate, other			868				-
Commercial Non Real Estate(2)
Commercial and industrial			910				11
Consumer Non Real Estate(2)
Automobile			4				-
Total		$	5,263			$	29

		For the Year Ended December 31, 2020
		Average Recorded Investment(1)				Interest Income Recognized
Consumer Real Estate(2)
Investor-owned residential real estate		$	196			$	13
Commercial Real Estate(2)
Commercial real estate, owner occupied			3,217				19
Commercial real estate, other			790				-
Commercial Non-Real Estate(2)
Commercial and industrial			887				22
Consumer Non-Real Estate(2)
Automobile			3				-
Total		$	5,093			$	54

Financing Receivable, Past Due [Table Text Block]

June 30, 2021
		30 – 89 Days Past Due and Accruing				90 or More Days Past Due				90 or More Days Past Due and Accruing				Nonaccruals(2)
Consumer Real Estate(1)
Residential closed-end first liens		$	463			$	-			$	-			$	-
Commercial Real Estate(1)
Commercial real estate, owner-occupied			205				454				-				2,792
Commercial real estate, other			-				654				-				654
Commercial Non Real Estate(1)
Commercial and industrial			186				18				18				376
Consumer Non Real Estate(1)
Automobile			92				-				-				-
Other consumer loans			153				10				10				-
Total		$	1,099			$	1,136			$	28			$	3,822

December 31, 2020
		30 – 89 Days Past Due and Accruing				90 or More Days Past Due				90 or More Days Past Due and Accruing				Nonaccruals(2)
Consumer Real Estate(1)
Residential closed-end first liens		$	365			$	62			$	-			$	62
Investor-owned residential real estate			106				-				-				-
Commercial Real Estate(1)
Commercial real estate, owner occupied			15				571				-				2,941
Commercial real estate, other			-				654				-				654
Commercial Non-Real Estate(1)
Commercial and industrial			730				27				-				28
Consumer Non-Real Estate(1)
Credit cards			7				3				3				-
Automobile			144				1				1				-
Other consumer loans			130				13				13				-
Total		$	1,497			$	1,331			$	17			$	3,685

Financing Receivable Credit Quality Indicators [Table Text Block]

June 30, 2021
		Pass(1)				Special Mention(1)				Classified(1)
Real Estate Construction
Construction, 1-4 family residential		$	10,213			$	-			$	-
Construction, other			38,356				-				-
Consumer Real Estate
Equity lines			13,071				-				-
Closed-end first liens			102,692				64				243
Closed-end junior liens			2,985				-				-
Investor-owned residential real estate			76,341				626				-
Commercial Real Estate
Multifamily residential real estate			104,507				258				-
Commercial real estate owner-occupied			139,144				542				176
Commercial real estate, other			149,958				3,786				-
Commercial Non Real Estate
Commercial and industrial			73,118				-				88
Public Sector and IDA
States and political subdivisions			52,370				-				-
Consumer Non Real Estate
Credit cards			4,359				-				-
Automobile			11,585				-				-
Other consumer			15,839				-				111
Total		$	794,538			$	5,276			$	618

December 31, 2020
		Pass(1)				Special Mention(1)				Classified(1)
Real Estate Construction
Construction, 1-4 family residential		$	8,195			$	-			$	-
Construction, other			34,071				-				-
Consumer Real Estate
Equity lines			13,903				-				-
Residential closed-end first liens			92,241				66				284
Residential closed-end junior liens			3,003				-				-
Investor-owned residential real estate			71,450				641				-
Commercial Real Estate
Multifamily residential real estate			87,455				265				-
Commercial real estate owner-occupied			146,900				543				140
Commercial real estate, other			147,436				6,520				-
Commercial Non-Real Estate
Commercial and industrial			77,892				-				28
Public Sector and IDA
States and political subdivisions			40,983				-				-
Consumer Non-Real Estate
Credit cards			4,665				-				-
Automobile			12,024				-				6
Other consumer			16,398				-				15
Total		$	756,616			$	8,035			$	473

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

		Restructurings That Occurred During the Three Months Ended June 30, 2021
		Number of Contracts				Pre-Modification Outstanding Principal Balance				Post-Modification Outstanding Principal Balance
Commercial Real Estate
Commercial real estate, other			2			$	2,724			$	2,724
Total			2			$	2,724			$	2,724

		Restructurings That Occurred During the Six Months Ended June 30, 2021
		Number of Contracts				Pre-Modification Outstanding Principal Balance				Post-Modification Outstanding Principal Balance
Commercial Real Estate
Commercial real estate owner-occupied			1			$	102			$	102
Commercial real estate, other			2				2,724				2,724
Total			3			$	2,826			$	2,826

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:	dtr-types: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:	dtr-types: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:	dtr-types: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:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ 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=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 2: 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=123577603&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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=123577603&loc=d3e5212-111524

+ Details

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

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

Reference 2: 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=123577603&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448

Reference 4: 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=123577603&loc=d3e5111-111524

+ Details

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

X

- Definition

Tabular disclosure of allowance for credit loss of financing receivable, classified as current.

+ 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=123577603&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524

+ Details

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