XML 46 R23.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Fair Value Measurements (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2012
Fair Value Measurements [Abstract] |
Fair Value Assets Measured On Recurring Basis |
|  |  | Carrying Value at June 30, 2012 |  |
|  |  | Quoted Prices | Significant |  |
|  |  | in Active | Other | Significant |
|  | Balance as of | Markets for | Observable | Unobservable |
|  | June 30, | Identical Assets | Inputs | Inputs |
Description |  | 2012 | (Level 1) | (Level 2) | (Level 3) |
US agency obligations | $ | 27,566 | $ | - | $ | 27,566 | $ | -
Mortgage-backed securities |  | 2,799 |  | - |  | 2,799 |  | -
Municipals |  | 22,611 |  | - |  | 22,611 |  | -
Other (corporates) |  | 2,698 |  | - |  | 2,698 |  | -
Total available-for-sale securities | $ | 55,674 | $ | - | $ | 55,674 | $ | -
|  |  | Carrying Value at December 31, 2011 |
|  |  | Quoted Prices | Significant |  |
|  |  | in Active | Other | Significant |
|  | Balance as of | Markets for | Observable | Unobservable |
|  | December 31, | Identical Assets | Inputs | Inputs |
Description |  | 2011 | (Level 1) | (Level 2) | (Level 3) |
US agency obligations | $ | 25,485 | $ | - | $ | 25,485 | $ | -
Mortgage-backed securities |  | 3,939 |  | - |  | 3,939 |  | -
Municipals |  | 18,914 |  | - |  | 18,914 |  | -
Total available-for-sale securities | $ | 48,338 | $ | - | $ | 48,338 | $ | -
Impaired Loans And Other Real Estate Owned Measured At Fair Value On A Nonrecurring Basis |
|  |  | Carrying Value at June 30, 2012
Description |  | Balance as of June 30, 2012 | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Impaired loans* | $ | 6,322 | $- | $ | 3,151 | $ | 3,171
Other real estate |  |  |  |  |  |  |
owned | $ | 2,263 | $- | $ | 2,263 | $ | -
* Includes loans charged down during the quarter to the net realizable value of the collateral.
|  |  | Carrying Value at December 31, 2011
Description |  | Balance as of December 31, 2011 | Quoted Prices in Active Markets for Identical Assets (Level 1) | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Impaired loans* | $ | 10,655 | $- | $ | 2,710 | $ | 7,945
Other real estate | $ | 3,253 | $- | $ | 3,253 | $ | -
owned |  |  |  |  |  |  |
* Includes loans charged down during the quarter to the net realizable value of the collateral.
Information Regarding Quantitative Inputs Used To Value Assets Classified As Level 3 |
|  | Quantitative information about Level 3 Fair Value Measurements for June 30, 2012
|  |  | (dollars in thousands) |
|  | Fair Value | Valuation Technique(s) | Unobservable Input | Range (Weighted Average)
Assets |  |  |  |  |
|  |  | Discounted appraised |  |
Impaired loans | $ | 3,171 | value | Selling cost | 5% - 10% (6%)
|  |  |  | Discount for lack of |
|  |  |  | marketability and age |
|  |  |  | of appraisal | 0% - 25% (15%)
Summary Of Activity At The Level 3 Valuation |
Six months ended June 30, 2012
(dollars in thousands)
Balance as of December 31, 2011 | $ | 7,945 |
Transfers to Level 3 |  | 514 |
Changes in loan balances due to payments |  | (17 | )
Loans no longer considered impaired or transferred to Level 2* |  | (5,271 | )
Ending balance as of June 30, 2012 | $ | 3,171 |
Fair Value Carrying And Notional Amounts |
|  |  |  | Fair Value Measurements at June 30, 2012 using |  |
|  |  |  | Quoted Prices |  | Significant |  |  |  |
|  |  |  | in Active |  | Other | Significant |  |
|  |  |  | Markets for |  | Observable | Unobservable |  |
|  | Carrying |  | Identical Assets |  | Inputs | Inputs |  |
Assets |  | Amounts |  | (Level 1) |  | (Level 2) | (Level 3) |  | Balance
Cash and due from |  |  |  |  |  |  |  |  |  |
banks | $ | 18,924 | $ | 18,924 | $ | - | $ | - | $ | 18,924
Federal funds sold |  | 8,362 |  | 8,362 |  | - |  | - |  | 8,362
Securities |  |  |  |  |  |  |  |  |  |
Available-for-sale |  | 55,674 |  | - |  | 55,674 |  | - |  | 55,674
Held-to-maturity |  | 3,087 |  | - |  | 3,437 |  | - |  | 3,437
Loans, net |  | 319,216 |  | - |  | 326,005 |  | 3,171 |  | 329,176
Loans held for sale |  | 1,164 |  | - |  | 1,164 |  | - |  | 1,164
Interest receivable |  | 1,502 |  | - |  | 1,502 |  | - |  | 1,502
BOLI |  | 8,773 |  | - |  | 8,773 |  | - |  | 8,773
Liabilities |  |  |  |  |  |  |  |  |  |
Deposits | $ | 384,589 | $ | - | $ | 386,397 | $ | - | $ | 386,397
FHLB borrowings |  | 10,000 |  | - |  | 9,774 |  | - |  | 9,774
Capital notes |  | 9,627 |  | - |  | 9,409 |  | - |  | 9,409
Interest payable |  | 107 |  | - |  | 107 |  | - |  | 107
|  |  |  | Fair Value Measurements at December 31, 2011 using |
|  |  |  | Quoted Prices |  | Significant |  |  |  |
|  |  |  | in Active |  | Other | Significant |  |
|  |  |  | Markets for |  | Observable | Unobservable |  |
|  | Carrying |  | Identical Assets |  | Inputs | Inputs |  |
Assets |  | Amounts |  | (Level 1) |  | (Level 2) | (Level 3) |  | Balance
Cash and due from |  |  |  |  |  |  |  |  |  |
banks | $ | 17,678 | $ | 17,678 | $ | - | $ | - | $ | 17,678
Federal funds sold |  | 5,662 |  | 5,662 |  | - |  | - |  | 5,662
Securities |  |  |  |  |  |  |  |  |  |
Available-for-sale |  | 48,338 |  | - |  | 48,338 |  | - |  | 48,338
Held-to-maturity |  | 8,133 |  | - |  | 8,533 |  | - |  | 8,533
Loans, net |  | 318,754 |  | - |  | 320,658 |  | 7,945 |  | 328,603
Loans held for sale |  | 434 |  | - |  | 434 |  | - |  | 434
Interest receivable |  | 1,583 |  | - |  | 1,583 |  | - |  | 1,583
BOLI |  | 8,609 |  | - |  | 8,609 |  | - |  | 8,609
Liabilities |  |  |  |  |  |  |  |  |  |
Deposits | $ | 374,234 | $ | - | $ | 375,544 | $ | - | $ | 375,544
FHLB borrowings |  | 10,000 |  | - |  | 9,752 |  | - |  | 9,752
Repurchase |  |  |  |  |  |  |  |  |  |
agreements |  | 8,379 |  | - |  | 8,392 |  | - |  | 8,392
Capital notes |  | 7,000 |  | - |  | 6,826 |  | - |  | 6,826
Interest payable |  | 111 |  | - |  | 111 |  | - |  | 111

X
- Definition Impaired Loans And Other Real Estate Owned Measured At Fair Value On A Nonrecurring Basis [Table Text Block] + References No definition available. + Details
Name: | cik0001275101_ImpairedLoansAndOtherRealEstateOwnedMeasuredAtFairValueOnNonrecurringBasisTableTextBlock
Namespace Prefix: | cik0001275101_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 6 -Footnote 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 14 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 18 -Subparagraph c(2), d, e, f -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15 -Subparagraph b-d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 19 -Subparagraph a, b, c(1), d(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph a, c(1), c(2), c(3), d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of assets. This disclosure may include, but is not limited to, the fair value of the asset, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueInputsAssetsQuantitativeInformationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration