XML 16 R25.htm IDEA: XBRL DOCUMENT v2.4.0.8

Loans, Allowance For Loan Losses And OREO (Tables)

3 Months Ended

Mar. 31, 2014

Loans, Allowance For Loan Losses And OREO [Abstract]

Summary Of Loans, Net

	As of:
	March 31,		December 31,
	2014		2013
Commercial	$ 58,951		$ 55,803
Commercial real estate	178,352		172,117
Consumer	71,651		71,165
Residential	45,463		46,095
Total loans	354,417		345,180
Less allowance for loan losses	5,261		5,186
Net loans	$ 349,156		$ 339,994

Financing Receivables On Non-Accrual Status

Financing Receivables on Non-Accrual Status
(dollars in thousands)
	As of
	March 31, 2014	December 31, 2013
Commercial	$ 1,941	$ 1,585
Commercial Real Estate:
Commercial Mortgages-Owner Occupied	323	537
Commercial Mortgages-Non-Owner Occupied	83	353
Commercial Construction	460	375
Consumer
Consumer Unsecured	-	-
Consumer Secured	123	33
Residential:
Residential Mortgages	377	183
Residential Consumer Construction	-	-
Totals	$ 3,307	$ 3,066

Changes In OREO Balance

OREO Changes
(dollars in thousands)
	Three Months ended
	March 31, 2014
Balance at the beginning of the year (net)	$ 1,451
Transfers from loans	384
Capitalized costs	-
Writedowns	(46)
Sales proceeds	(78)
Gain on disposition	3
Balance at the end of the period (net)	$ 1,714

Impaired Loans

		Impaired Loans
		(dollars in thousands)
		For the Three Months Ended March 31, 2014
				Unpaid				Average		Interest
		Recorded		Principal		Related		Recorded		Income
2014		Investment		Balance		Allowance		Investment		Recognized
With No Related Allowance Recorded:
Commercial		$3,987		$ 4,456		$      -		$ 3,626		$ 35
Commercial Real Estate
Commercial Mortgages-Owner Occupied		749		807		-		644		11
Commercial Mortgage Non-Owner Occupied		598		598		-		801		8
Commercial Construction		460		1,135		-		606		-
Consumer
Consumer Unsecured		-		-		-		-		-
Consumer Secured		21		21		-		21		-
Residential
Residential Mortgages		330		330		-		400		3
Residential Consumer Construction		-		-		-		-		-
With An Allowance Recorded:
Commercial		$ 921		$ 929		$ 482		$ 747		$ 11
Commercial Real Estate
Commercial Mortgages-Owner Occupied		1,826		2,027		308		2,123		25
Commercial Mortgage Non-Owner Occupied		218		218		12		219		3
Commercial Construction		-		-		-		-		-
Consumer
Consumer Unsecured		-		-		-		-		-
Consumer Secured		40		40		40		40		1
Residential
Residential Mortgages		2,129		2,277		252		1,907		26
Residential Consumer Construction		-		-		-		-		-
Totals:
Commercial		$ 4,908		$ 5,385		$ 482		$ 4,373		$ 46
Commercial Real Estate
Commercial Mortgages-Owner Occupied		2,575		2,834		308		2,767		36
Commercial Mortgage Non-Owner Occupied		816		816		12		1,020		11
Commercial Construction		460		1,135		-		606		-
Consumer
Consumer Unsecured		-		-		-		-		-
Consumer Secured		61		61		40		61		1
Residential
Residential Mortgages		2,459		2,607		252		2,307		29
Residential Consumer Construction		-		-		-		-		-
		$ 11,279		$ 12,838		$ 1,094		$ 11,134		$ 123

Note 9 – Loans, allowance for loan losses and OREO (continued)

		Impaired Loans
		(dollars in thousands)
		For the Year Ended December 31, 2013
				Unpaid				Average		Interest
		Recorded		Principal		Related		Recorded		Income
2013		Investment		Balance		Allowance		Investment		Recognized
With No Related Allowance Recorded:
Commercial		$ 3,265		$ 3,699		$     -		$ 2,898		$ 101
Commercial Real Estate
Commercial Mortgages-Owner Occupied		539		593		-		1,566		38
Commercial Mortgage Non-Owner Occupied		1,003		1,003		-		3,686		47
Commercial Construction		751		1,274		-		746		8
Consumer
Consumer Unsecured		-		-		-		-		-
Consumer Secured		21		21		-		245		1
Residential
Residential Mortgages		470		517		-		1,304		24
Residential Consumer Construction		-		-		-		-		-
With An Allowance Recorded:
Commercial		$ 573		$ 573		$ 406		$ 597		$ 38
Commercial Real Estate
Commercial Mortgages-Owner Occupied		2,420		2,617		280		3,046		108
Commercial Mortgage Non-Owner Occupied		220		221		14		530		15
Commercial Construction		-		-		-		412		-
Consumer
Consumer Unsecured		-		-		-		1		-
Consumer Secured		40		40		40		285		3
Residential
Residential Mortgages		1,684		1,820		224		1,350		118
Residential Consumer Construction		-		-		-		-		-
Totals:
Commercial		$ 3,838		$ 4,272		$ 406		$ 3,495		$ 139
Commercial Real Estate
Commercial Mortgages-Owner Occupied		2,959		3,210		280		4,612		146
Commercial Mortgage Non-Owner Occupied		1,223		1,224		14		4,216		62
Commercial Construction		751		1,274		-		1,158		8
Consumer
Consumer Unsecured		-		-		-		1		-
Consumer Secured		61		61		40		530		4
Residential
Residential Mortgages		2,154		2,337		224		2,654		142
Residential Consumer Construction		-		-		-		-		-
		$ 10,986		$ 12,378		$ 964		$ 16,666		$ 501

Allowance For Credit Losses And Recorded Investment In Financing Receivables

		Allowance for Credit Losses and Recorded Investment in Financing Receivables (dollars in thousands) For the Three Months Ended March 31, 2014
				Commercial
2014		Commercial		Real Estate		Consumer		Residential		Total
Allowance for Credit Losses:
Beginning Balance		$ 1,015		$ 2,631		$ 935		$ 605		$ 5,186
Charge-offs		-		-		(4)		-		(4)
Recoveries		10		7		-		7		24
Provision		87		93		(117)	(1)	(8)		55
Ending Balance		1,112		2,731		814		604		5,261
Ending Balance: Individually evaluated for impairment		$ 482		$ 320		$ 40		$ 252		$ 1,094
Ending Balance: Collectively evaluated for impairment		630		2,411		774		352		4,167
Totals:		$ 1,112		$ 2,731		$ 814		$ 604		$ 5,261
Financing Receivables:
Ending Balance: Individually evaluated for impairment		$ 4,908		$ 3,851		$ 61		$ 2,459		$ 11,279
Ending Balance: Collectively evaluated for impairment		54,043		174,501		71,590		43,004		343,138
Totals:		$ 58,951		$ 178,352		$ 71,651		$ 45,463		$ 354,417

(1) The experience within the historical charge-off period used to calculate the allowance has improved which reduced the need for a provision relating to this segment.

Note 9 – Loans, allowance for loan losses and OREO (continued)

		Allowance for Credit Losses and Recorded Investment in Financing Receivables (dollars in thousands) For the Year Ended December 31, 2013
				Commercial
2013		Commercial		Real Estate		Consumer		Residential		Total
Allowance for Credit Losses:
Beginning Balance		$ 987		$ 2,849		$ 1,057		$ 642		$ 5,535
Charge-offs		(19)		(932)		(126)		(28)		(1,105)
Recoveries		37		42		137		-		216
Provision		10		672		(133)		(9)		540
Ending Balance		$ 1,015		$ 2,631		$ 935		$ 605		$ 5,186
Ending Balance: Individually evaluated for impairment		$ 406		$ 294		$ 40		$ 224		$ 964
Ending Balance: Collectively evaluated for impairment		609		2,337		895		381		4,222
Totals:		$ 1,015		$ 2,631		$ 935		$ 605		$ 5,186
Financing Receivables:
Ending Balance: Individually evaluated for impairment		$ 3,838		$ 4,933		$ 61		$ 2,154		$ 10,986
Ending Balance: Collectively evaluated for impairment		51,965		167,184		71,104		43,941		334,194
Totals:		$ 55,803		$ 172,117		$ 71,165		$ 46,095		$ 345,180

Age Analysis Of Past Due Financing Receivables

	Age Analysis of Past Due Financing Receivables as of
	March 31, 2014
	(dollars in thousands)
			Greater			Total	Recorded Investment
	30-59 Days	60-89 Days	than	Total Past		Financing	> 90 Days &
2014	Past Due	Past Due	90 Days	Due	Current	Receivables	Accruing
Commercial	$ 623	$ 22	$ 1,941	$ 2,586	$ 56,365	$ 58,951	$     -
Commercial Real Estate:
Commercial Mortgages-   Owner Occupied	1,081	-	323	1,404	66,970	68,374	-
Commercial Mortgages-Non-Owner Occupied	404	-	83	487	99,575	100,062	-
Commercial Construction	-	-	460	460	9,456	9,916	-
Consumer:
Consumer Unsecured	5	-	-	5	3,572	3,577	-
Consumer Secured	17	17	100	134	67,940	68,074	-
Residential:
Residential Mortgages	154	366	410	930	39,554	40,484	-
Residential Consumer Construction	-	95	-	95	4,884	4,979	-
Total	$ 2,284	$ 500	$ 3,317	$ 6,101	$ 348,316	$ 354,417	$  -

	Age Analysis of Past Due Financing Receivables as of
	December 31, 2013
	(dollars in thousands)
				Greater			Total	Recorded Investment
	30-59 Days	60-89 Days		than	Total Past		Financing	> 90 Days &
2013	Past Due	Past Due		90 Days	Due	Current	Receivables	Accruing
Commercial	$ 389	$-		$ 1,586	$ 1,975	$ 53,828	$ 55,803	$     -
Commercial Real Estate:
Commercial Mortgages-Owner Occupied	1,099	-		409	1,508	63,813	65,321	-
Commercial Mortgages-Non-Owner Occupied	96	-		85	181	94,542	94,723	-
Commercial Construction	-	-		375	375	11,698	12,073	-
Consumer:
Consumer Unsecured	5	-		-	5	4,717	4,722	-
Consumer Secured	71	-		33	104	66,339	66,443	-
Residential:
Residential Mortgages	704	-		183	887	39,909	40,796	-
Residential Consumer Construction	-	95		-	95	5,204	5,299	-
Total	$ 2,364	$ 95		$ 2,671	$ 5,130	$ 340,050	$ 345,180	$    -

Credit Quality Information

		Credit Loss Disclosures
		Credit Quality Information - by Class
		March 31, 2014
		(dollars in thousands)
2014		Pass	Monitor	Special	Substandard	Doubtful	Totals
				Mention
Commercial		$ 51,567	$ 1,549	$ 878	$ 4,957	$   -	$ 58,951
Commercial Real Estate:
Commercial Mortgages-Owner Occupied		62,857	1,674	1,343	2,500	-	68,374
Commercial Mortgages-Non Owner Occupied		92,143	1,988	5,294	637	-	100,062
Commercial Construction		9,032	424	-	460	-	9,916
Consumer
Consumer Unsecured		3,576	-	-	1	-	3,577
Consumer Secured		66,653	703	340	378	-	68,074
Residential:
Residential Mortgages		36,402	783	587	2,712	-	40,484
Residential Consumer Construction		4,979	-	-	-	-	4,979
Totals		$ 327,209	$ 7,121	$ 8,442	$ 11,645	$-	$ 354,417

		Credit Loss Disclosures
		Credit Quality Information - by Class
		December 31, 2013
		(dollars in thousands)
2013		Pass	Monitor	Special	Substandard	Doubtful	Totals
				Mention
Commercial		$ 48,827	$ 2,109	$ 979	$ 3,888	$     -	$ 55,803
Commercial Real Estate:
Commercial Mortgages-Owner Occupied		58,740	2,355	1,356	2,870	-	65,321
Commercial Mortgages-Non Owner Occupied		85,474	2,737	5,468	1,044	-	94,723
Commercial Construction		11,455	-	-	618	-	12,073
Consumer
Consumer Unsecured		4,721	-	-	1	-	4,722
Consumer Secured		65,056	814	283	290	-	66,443
Residential:
Residential Mortgages		36,962	786	589	2,459	-	40,796
Residential Consumer Construction		5,299	-	-	-	-	5,299
Totals		$ 316,534	$ 8,801	$ 8,675	$ 11,170	$    -	$ 345,180

X

- Definition

Schedule of other real estate owned [Table Text Block].

+ References

No definition available.

+ Details

Name:	botj_ScheduleOfOtherRealEstateOwnedTableTextBlock
Namespace Prefix:	botj_
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

- Details

Name:	us-gaap_AllowanceForLoanAndLeaseLossesAdjustmentsNetAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
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

- 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 nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ 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

+ Details

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