XML 49 R26.htm IDEA: XBRL DOCUMENT v2.4.0.8

Loans and Allowance for Loan Losses (Details 1) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Summary of balance of the allowance for loan losses and the recorded investment in loans
Beginning balance	$ 6,964	$ 6,811
Charge Offs	(323)	(136)
Recoveries	85	18
Provision		299
Ending Balance	6,726	6,992
Ending balance individually evaluated for impairment	970		1,495
Ending balance collectively evaluated for impairment	5,756		5,469
Loans, Ending balance individually evaluated for impairment	4,816		5,340
Loans, Ending balance collectively evaluated for impairment	477,108		471,963
Commercial & Industrial [Member]
Summary of balance of the allowance for loan losses and the recorded investment in loans
Beginning balance	2,175	1,561
Charge Offs	(307)
Recoveries	10	3
Provision	24	(84)
Ending Balance	1,902	1,480
Ending balance individually evaluated for impairment	662		1,079
Ending balance collectively evaluated for impairment	1,240		1,096
Loans, Ending balance individually evaluated for impairment	1,641		2,116
Loans, Ending balance collectively evaluated for impairment	84,060		83,252
Commercial RE & Construction [Member]
Summary of balance of the allowance for loan losses and the recorded investment in loans
Beginning balance	2,708	3,034
Charge Offs		(5)
Recoveries	52	13
Provision	(9)	224
Ending Balance	2,751	3,266
Ending balance individually evaluated for impairment	17		56
Ending balance collectively evaluated for impairment	2,734		2,652
Loans, Ending balance individually evaluated for impairment	633		649
Loans, Ending balance collectively evaluated for impairment	211,869		204,652
Agricultural & Farmland [Member]
Summary of balance of the allowance for loan losses and the recorded investment in loans
Beginning balance	159	186
Charge Offs
Recoveries		1
Provision	18	(8)
Ending Balance	177	179
Ending balance individually evaluated for impairment
Ending balance collectively evaluated for impairment	177		159
Loans, Ending balance individually evaluated for impairment
Loans, Ending balance collectively evaluated for impairment	39,028		39,210
Residential Real Estate [Member]
Summary of balance of the allowance for loan losses and the recorded investment in loans
Beginning balance	1,067	1,088
Charge Offs	(15)
Recoveries	5
Provision	104	22
Ending Balance	1,161	1,110
Ending balance individually evaluated for impairment	236		192
Ending balance collectively evaluated for impairment	925		875
Loans, Ending balance individually evaluated for impairment	1,960		1,985
Loans, Ending balance collectively evaluated for impairment	95,897		97,635
Consumer & Other [Member]
Summary of balance of the allowance for loan losses and the recorded investment in loans
Beginning balance	855	942
Charge Offs	(1)	(131)
Recoveries	18	1
Provision	(137)	145
Ending Balance	735	957
Ending balance individually evaluated for impairment	55		168
Ending balance collectively evaluated for impairment	680		687
Loans, Ending balance individually evaluated for impairment	582		590
Loans, Ending balance collectively evaluated for impairment	$ 46,254		$ 47,214

X

- Definition

A valuation allowance for financing receivables that are expected to be uncollectible.

+ 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)(1)

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

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.

+ 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 (g)

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

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

+ 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 (g)

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

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of recovery of financing receivables doubtful of collection that were 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)(4)

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

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

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

X

- Definition

Amount of direct write-downs of financing receivables charged against the allowance.

+ 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)(3)

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

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The balance of financing receivables that were collectively evaluated for impairment.

+ 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 (h)

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

+ Details

Name:	us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The balance of financing receivables that were individually evaluated for impairment.

+ 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 (h)

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

+ Details

Name:	us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 11

-Article 9



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)(2)

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



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.11)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

+ Details

Name:	us-gaap_ProvisionForLoanLeaseAndOtherLosses
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration