XML 31 R19.htm IDEA: XBRL DOCUMENT v3.7.0.1

Loans and Allowance for Loan Losses (Tables)

3 Months Ended

Mar. 31, 2017

Loans and Allowance for Loan Losses [Abstract]

Summary of categories of loans

		Total Loans								Non-Accrual Loans
($ in thousands)		Mar. 2017				Dec. 2016				Mar. 2017				Dec. 2016
Commercial & Industrial		$	102,022			$	108,752				184				190
Commercial RE & Construction			282,951				284,084				939				1,194
Agricultural & Farmland			47,580				52,475				3				4
Residential Real Estate			136,762				142,452				1,126				1,162
Consumer & Other			57,037				56,335				130				187
Total Loans		$	626,352			$	644,098			$	2,382			$	2,737
Unearned Income		$	370			$	335
Total Loans, net of unearned income		$	626,722			$	644,433
Allowance for loan losses		$	(7,679	)		$	(7,725	)

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

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($’s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Three Months Ended - March 31, 2017
Beginning balance		$	1,204			$	3,321			$	347			$	1,963			$	890			$	7,725
Charge Offs			-				-				-				(22	)			(29	)		$	(51	)
Recoveries			1				-				1				-				3				5
Provision			(207	)			(125	)			121				72				139				-
Ending Balance		$	998			$	3,196			$	469			$	2,013			$	1,003			$	7,679
Loans Receivable at March 31, 2017
Allowance:
Ending balance:  individually evaluated for  impairment		$	-			$	96			$	-			$	119			$	57			$	272
Ending balance: collectively evaluated for  impairment		$	998			$	3,100			$	469			$	1,894			$	946			$	7,407
Loans:
Ending balance: individually evaluated for  impairment		$	-			$	1,318			$	-			$	1,700			$	290			$	3,308
Ending balance: collectively evaluated for  impairment		$	102,022			$	281,633			$	47,580			$	135,062			$	56,747			$	623,044

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($’s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
Loans Receivable at December 31, 2016
Allowance:
Ending balance: individually evaluated for impairment		$	50			$	119			$	-			$	124			$	7			$	300
Ending balance: collectively evaluated for impairment		$	1,154			$	3,202			$	347			$	1,839			$	883			$	7,425
Loans:
Ending balance: individually evaluated for impairment		$	50			$	1,578			$	-			$	1,919			$	248			$	3,795
Ending balance:  collectively evaluated for impairment		$	108,702			$	282,506			$	52,475			$	140,533			$	56,087			$	640,303

		Commercial				Commercial RE				Agricultural				Residential				Consumer
($’s in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
ALLOWANCE FOR LOAN AND LEASE LOSSES
For the Three Months Ended - March 31, 2016
Beginning balance		$	914			$	3,886			$	204			$	1,312			$	674			$	6,990
Charge Offs			(92	)			-				-				-				(2	)		$	(94	)
Recoveries			35				-				-				-				24				59
Provision			68				234				(16	)			30				(66	)			250
Ending Balance		$	925			$	4,120			$	188			$	1,342			$	630			$	7,205

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

March 31, 2017		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	1,096			$	30			$	9			$	233			$	1			$	1,369
3			27,577				86,580				9,008				105,838				54,241				283,244
4			72,753				189,731				38,563				28,435				2,481				331,963
Total Pass (1 - 4)			101,426				276,341				47,580				134,506				56,723				616,576
Special Mention (5)			42				5,257				-				523				125				5,947
Substandard (6)			-				404				-				619				62				1,085
Doubtful (7)			554				949				-				1,114				127				2,744
Loss (8)			-				-				-				-				-				-
Total Loans		$	102,022			$	282,951			$	47,580			$	136,762			$	57,037			$	626,352

December 31, 2016		Commercial				Commercial RE				Agricultural				Residential				Consumer
($ in thousands)		& Industrial				& Construction				& Farmland				Real Estate				& Other				Total
1-2		$	1,149			$	33			$	9			$	234			$	3			$	1,428
3			28,461				89,406				9,985				113,403				53,386				294,641
4			78,517				188,007				42,481				26,510				2,625				338,140
Total Pass (1 - 4)			108,127				277,446				52,475				140,147				56,014				634,209
Special Mention (5)			-				5,030				-				518				123				5,671
Substandard (6)			150				1,291				-				625				61				2,127
Doubtful (7)			475				317				-				1,162				137				2,091
Loss (8)			-				-				-				-				-				-
Total Loans		$	108,752			$	284,084			$	52,475			$	142,452			$	56,335			$	644,098

Summary of loan portfolio aging analysis

($ in thousands)		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
March 31, 2017		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	430			$	-			$	148			$	578			$	101,444			$	102,022
Commercial RE & Construction			12				-				689				701				282,250				282,951
Agricultural & Farmland			-				-				-				-				47,580				47,580
Residential Real Estate			412				107				106				625				136,137				136,762
Consumer & Other			123				6				94				223				56,814				57,037
Total Loans		$	977			$	113			$	1,037			$	2,127			$	624,225			$	626,352

($ in thousands)		30-59 Days				60-89 Days				Greater Than				Total Past								Total Loans
December 31, 2016		Past Due				Past Due				90 Days				Due				Current				Receivable
Commercial & Industrial		$	35			$	50			$	104			$	189			$	108,563			$	108,752
Commercial RE & Construction			254				883				59				1,196				282,888				284,084
Agricultural & Farmland			-				-				-				-				52,475				52,475
Residential Real Estate			123				201				115				439				142,013				142,452
Consumer & Other			185				45				148				378				55,957				56,335
Total Loans		$	597			$	1,179			$	426			$	2,202			$	641,896			$	644,098

Summary of impaired loan activity

Three Months Ended						Unpaid								Average				Interest
March 31, 2017		Recorded				Principal				Related				Recorded				Income
($’s in thousands)		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction			629				629				-				644				12
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,131				1,174				-				1,355				18
Consumer & Other			124				124				-				139				2
All Impaired Loans < $100,000			619				619				-				619				-
With a specific allowance recorded:
Commercial & Industrial			-				-				-				-				-
Commercial RE & Construction			689				689				96				788				(2	)
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			569				569				119				637				7
Consumer & Other			166				166				57				167				1
Totals:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction		$	1,318			$	1,318			$	96			$	1,432			$	10
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,700			$	1,743			$	119			$	1,992			$	25
Consumer & Other		$	290			$	290			$	57			$	306			$	3
All Impaired Loans < $100,000		$	619			$	619			$	-			$	619			$	-

Twelve Months Ended						Unpaid								Average				Interest
December 31, 2016		Recorded				Principal				Related				Recorded				Income
($’s in thousands)		Investment				Balance				Allowance				Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	-			$	-			$	-			$	-			$	-
Commercial RE & Construction			637				637				-				655				24
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			1,248				1,290				-				1,470				70
Consumer & Other			129				129				-				151				11
All Impaired Loans < $100,000			452				452				-				452				-
With a specific allowance recorded:
Commercial & Industrial			50				50				50				50				3
Commercial RE & Construction			941				941				119				1,010				45
Agricultural & Farmland			-				-				-				-				-
Residential Real Estate			671				672				124				751				30
Consumer & Other			119				118				7				123				7
Totals:
Commercial & Industrial		$	50			$	50			$	50			$	50			$	3
Commercial RE & Construction		$	1,578			$	1,578			$	119			$	1,665			$	69
Agricultural & Farmland		$	-			$	-			$	-			$	-			$	-
Residential Real Estate		$	1,919			$	1,962			$	124			$	2,221			$	100
Consumer & Other		$	248			$	247			$	7			$	274			$	18
All Impaired Loans < $100,000		$	452			$	452			$	-			$	452			$	-

Three Months Ended		Average Recorded				Interest Income
March 31, 2016		Investment				Recognized
With no related allowance recorded:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction			667				4
Agricultural & Farmland			-				-
Residential Real Estate			1,137				15
Consumer & Other			98				2
All Impaired Loans < $100,000			381				-
With a specific allowance recorded:
Commercial & Industrial			-				-
Commercial RE & Construction			4,924				-
Agricultural & Farmland			-				-
Residential Real Estate			1,063				11
Consumer & Other			363				5
Totals:
Commercial & Industrial		$	-			$	-
Commercial RE & Construction		$	5,591			$	4
Agricultural & Farmland		$	-			$	-
Residential Real Estate		$	2,200			$	26
Consumer & Other		$	461			$	7
All Impaired Loans < $100,000		$	381			$	-

Summary of newly restructured loans by type of modification

		March 31, 2016
($ in thousands)		Number of Loans				Pre- Modification  Recorded Balance				Post Modification Recorded Balance
Residential Real Estate			-			$	-			$	-
Commercial			-				-				-
Consumer & Other			1				222				-
Total Modifications			1			$	222			$	-

($ in thousands)		Interest												Total
		Only				Term				Combination				Modification
Residential Real Estate		$	-			$	-			$	-			$	-
Commercial			-				-				-				-
Consumer & Other			-				222				-				222
Total Modifications		$	-			$	222			$	-			$	222

X

- Definition

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

+ References

No definition available.

+ Details

Name:	sbfg_SummaryOfNewlyRestructuredLoansByTypeOfModificationTableTextBlock
Namespace Prefix:	sbfg_
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=66008989&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 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

Reference 2: 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=66008989&loc=SL6953659-111524

+ 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=66008989&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=66008989&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=66008989&loc=SL6953401-111524

+ Details

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

X

- References

No definition available.

+ 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

+ Details

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