XML 46 R16.htm IDEA: XBRL DOCUMENT v2.4.0.8

Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2014

Loans and Allowance For Loan Losses [Abstract]

Summary of categories of loans

($ in thousands)		Total Loans								Non-Accrual Loans
		Mar. 2014				Dec. 2013				Mar. 2014				Dec. 2013
Commercial & Industrial		$	85,976			$	85,642				1,818				2,316
Commercial RE & Construction			212,502				205,301				753				532
Agricultural & Farmland			39,028				39,210				-				-
Residential Real Estate			97,857				99,620				1,555				1,651
Consumer & Other			46,836				47,804				280				345
Total loans			482,199				477,577			$	4,406			$	4,844
Less
Net deferred loan fees, premiums and discounts			(275	)			(274	)
Loans, net of unearned income		$	481,924			$	477,303
Allowance for loan losses		$	(6,726	)		$	(6,964	)

Summary of allowance for loan losses and recorded investment in loans based on portfolio segment and impairment method

For the Three Months Ended
March 31, 2014		Commercial				Commercial RE				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
Beginning balance		$	2,175			$	2,708			$	159			$	1,067			$	855			$	6,964
Charge Offs			(307	)			-				-				(15	)			(1	)		$	(323	)
Recoveries			10				52				-				5				18				85
Provision			24				(9	)			18				104				(137	)			-
Ending Balance		$	1,902			$	2,751			$	177			$	1,161			$	735			$	6,726
Loans Receivable at March 31, 2014
Allowance:
Ending balance:
individually
evaluated for
impairment		$	662			$	17			$	-			$	236			$	55			$	970
Ending balance:
collectively
evaluated for
impairment		$	1,240			$	2,734			$	177			$	925			$	680			$	5,756
Loans:
Ending balance:
individually
evaluated for
impairment		$	1,641			$	633			$	-			$	1,960			$	582			$	4,816
Ending balance:
collectively
evaluated for
impairment		$	84,060			$	211,869			$	39,028			$	95,897			$	46,254			$	477,108
For the Twelve Months Ended
December 31, 2013		Commercial				Commercial RE				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
Loans Receivable at December 31, 2013
Allowance:
Ending balance:
individually
evaluated for
impairment		$	1,079			$	56			$	-			$	192			$	168			$	1,495
Ending balance:
collectively
evaluated for
impairment		$	1,096			$	2,652			$	159			$	875			$	687			$	5,469
Loans:
Ending balance:
individually
evaluated for
impairment		$	2,116			$	649			$	-			$	1,985			$	590			$	5,340
Ending balance:
collectively
evaluated for
impairment		$	83,252			$	204,652			$	39,210			$	97,635			$	47,214			$	471,963

For the Three Months Ended
March 31, 2013		Commercial				Commercial RE				Agricultural				Residential				Consumer
($'s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
Beginning balance		$	1,561			$	3,034			$	186			$	1,088			$	942			$	6,811
Charge Offs			-				(5	)			-				-				(131	)		$	(136	)
Recoveries			3				13				1				-				1				18
Provision			(84	)			224				(8	)			22				145				299
Ending Balance		$	1,480			$	3,266			$	179			$	1,110			$	957			$	6,992

Summary of credit risk profile of the Company's loan portfolio based on rating category

March 31, 2014				Commercial				Commercial RE				Agricultural				Residential				Consumer
Loan Grade				& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
($ in thousands)
	1-2			$	1,287			$	76			$	74			$	-			$	-			$	1,437
	3				23,654				46,824				7,541				88,889				41,625				208,533
	4				56,424				152,471				31,413				6,105				4,856				251,269
Total Pass					81,365				199,371				39,028				94,994				46,481				461,239
Special Mention					2,465				7,824				-				1,047				8				11,344
Substandard					50				4,554				-				261				67				4,932
Doubtful					1,821				753				-				1,555				280				4,409
Loss					-				-				-				-				-				-
Total Loans				$	85,701			$	212,502			$	39,028			$	97,857			$	46,836			$	481,924
December 31, 2013				Commercial				Commercial RE				Agricultural				Residential				Consumer
Loan Grade				& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
($ in thousands)
	1-2			$	1,345			$	81			$	76			$	-			$	87			$	1,589
	3				22,328				44,095				6,543				90,606				43,250				206,822
	4				56,188				146,861				32,591				5,700				3,782				245,122
Total Pass					79,861				191,037				39,210				96,306				47,119				453,533
Special Mention					3,159				8,917				-				1,373				86				13,535
Substandard					32				4,815				-				290				84				5,221
Doubtful					2,316				532				-				1,651				515				5,014
Loss					-				-				-				-				-				-
Total Loans				$	85,368			$	205,301			$	39,210			$	99,620			$	47,804			$	477,303

Summary of loan portfolio aging analysis

		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
March 31, 2014		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	-			$	-			$	1,567			$	1,567			$	84,134			$	85,701
Commercial RE & Construction			-				-				739				739				211,763				212,502
Agricultural & Farmland			-				-				-				-				39,028				39,028
Residential Real Estate			36				-				459				495				97,362				97,857
Consumer & Other			69				18				90				177				46,659				46,836
Total Loans		$	105			$	18			$	2,855			$	2,978			$	478,946			$	481,924
		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2013		Past Due				Past Due				90 Days				Due				Current				Receivable
($ in thousands)
Commercial & Industrial		$	-			$	-			$	1,890			$	1,890			$	83,478			$	85,368
Commercial RE & Construction			424				364				168				956				204,345				205,301
Agricultural & Farmland			-				-				-				-				39,210				39,210
Residential Real Estate			-				14				453				467				99,153				99,620
Consumer & Other			22				34				98				154				47,650				47,804
Total Loans		$	446			$	412			$	2,609			$	3,467			$	473,836			$	477,303

Summary of Impaired loan activity

Three Months Ended
March 31, 2014		Recorded				Unpaid Principal				Related				Average Recorded				Interest Income
($'s in thousands)		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-			$	316			$	-
Commercial RE & Construction			447				500				-				500				-
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			612				655				-				749				13
Consumer & Other			107				107				-				114				3
All Impaired Loans < $100,000			1,148				1,148				-				1,148				-
With a specific allowance recorded:
Commercial & Industrial			1,325				1,625				662				1,681				-
Commercial RE & Construction			186				186				17				187				3
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,348				1,359				236				1,458				13
Consumer & Other			475				475				55				498				7
Totals:
Commercial & Industrial		$	1,641			$	1,941			$	662			$	1,997			$	-
Commercial RE & Construction		$	633			$	686			$	17			$	687			$	3
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,960			$	2,014			$	236			$	2,207			$	26
Consumer & Other		$	582			$	582			$	55			$	612			$	10
All Impaired Loans < $100,000		$	1,148			$	1,148			$	-			$	1,148			$	-
Twelve Months Ended

December 31, 2013		Recorded				Unpaid Principal				Related
($'s in thousands)		Investment				Balance				Allowance
With no related allowance recorded:
Commercial & Industrial		$	316			$	316			$	-
Commercial RE & Construction			389				442				-
Agricultural & Farmland			-				-				-
Residential Real Estate			1,131				1,131				-
Consumer & Other			252				252				-
All Impaired Loans < $100,000			1,242				1,242				-
With a specific allowance recorded:
Commercial & Industrial			1,800				1,800				1,079
Commercial RE & Construction			260				260				56
Agricultural & Farmland			-				-				-
Residential Real Estate			854				854				192
Consumer & Other			338				338				168
Totals:
Commercial & Industrial		$	2,116			$	2,116			$	1,079
Commercial RE & Construction		$	649			$	702			$	56
Agricultural & Farmland		$	-			$	-			$	-
Residential Real Estate		$	1,985			$	1,985			$	192
Consumer & Other		$	590			$	590			$	168
All Impaired Loans < $100,000		$	1,242			$	1,242			$	-

Three Months Ended
March 31, 2013		Average Recorded				Interest Income
($'s in thousands)		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	24			$	-
Commercial RE & Construction			202				-
Agricultural & Farmland			-				-
Residential Real Estate			1,164				13
Consumer & Other			182				2
All Impaired Loans < $100,000			1,172				-
With a specific allowance recorded:
Commercial & Industrial			1,097				-
Commercial RE & Construction			197				2
Agricultural & Farmland			-				-
Residential Real Estate			1,622				16
Consumer & Other			478				8
Totals:
Commercial & Industrial		$	1,121			$	-
Commercial RE & Construction		$	399			$	2
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	2,786			$	29
Consumer & Other		$	660			$	10
All Impaired Loans < $100,000		$	1,172			$	-

Summary of newly restructured loans by type of modification

		March 31, 2013
($ in thousands)		Number of Loans				Pre-Modification Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			1			$	14			$	14
Home Equity & Consumer			1				13				13
Total Modifications			2			$	27			$	27
($ in thousands)		Interest												Total
		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	-			$	14			$	14
Home Equity & Consumer			-				-				13				13
Total Modifications		$	-			$	-			$	27			$	27

Summary of troubled debt restructurings modified in the past 12 months that subsequently defaulted

Troubled Debt Restructurings Modified in the Past 12 Months that have Subsequently Defaulted as of March 31, 2014
		Number of				Recorded
($ in thousands)		Contracts				Balance
Residential Real Estate			3			$	62
Home Equity & Consumer			-				-
			3			$	62

Troubled Debt Restructurings Modified in the Past 12 Months that have Subsequently Defaulted as of March 31, 2013
		Number of				Recorded
($ in thousands)		Contracts				Balance
Residential Real Estate			2			$	19
Consumer & Other			-				-
			2			$	19

X

- Definition

Tabular structure of Summary of newly restructured loans by type of modification.

+ References

No definition available.

+ Details

Name:	rbnf_SummaryOfNewlyRestructuredLoansByTypeOfModificationTableTextBlock
Namespace Prefix:	rbnf_
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

- Details

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

X

- Definition

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

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
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