PLUMAS BANCORP - 10-Q filing on 2016-11-02

Note 3 - Investment Securities Available for Sale (Tables)

9 Months Ended

Sep. 30, 2016

Notes Tables

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

Available-for-Sale		September 30, 2016
						Gross				Gross				Estimated
		Amortized				Unrealized				Unrealized				Fair
		Cost				Gains				Losses				Value
Debt securities:
U.S. Government-sponsored agencies		$	1,997			$	3			$	-			$	2,000
U.S. Government-sponsored agencies collateralized by mortgage obligations- residential			72,432				896				(28	)			73,300
Obligations of states and political subdivisions			24,386				933				(1	)			25,318
		$	98,815			$	1,832			$	(29	)		$	100,618

Available-for-Sale		December 31, 2015
						Gross				Gross				Estimated
		Amortized				Unrealized				Unrealized				Fair
		Cost				Gains				Losses				Value
Debt securities:
U.S. Government-sponsored agencies		$	1,994			$	-			$	(17	)		$	1,977
U.S. Government-sponsored agencies collateralized by mortgage obligations- residential			72,965				56				(651	)			72,370
Obligations of states and political subdivisions			21,817				548				(8	)			22,357
		$	96,776			$	604			$	(676	)		$	96,704

Schedule of Unrealized Loss on Investments [Table Text Block]

September 30, 2016		Less than 12 Months								12 Months or More								Total
		Fair				Unrealized				Fair				Unrealized				Fair				Unrealized
		Value				Losses				Value				Losses				Value				Losses
Debt securities:
U.S. Government-sponsored agencies		$	-			$	-			$	-			$	-			$	-			$	-
U.S. Government agencies collateralized by mortgage obligations-residential			2,662				3				2,212				25				4,874				28
Obligations of states and political subdivisions			264				1				-				-				264				1
		$	2,926			$	4			$	2,212			$	25			$	5,138			$	29

December 31, 2015		Less than 12 Months								12 Months or More								Total
		Fair				Unrealized				Fair				Unrealized				Fair				Unrealized
		Value				Losses				Value				Losses				Value				Losses
Debt securities:
U.S. Government-sponsored agencies		$	1,977			$	17			$	-			$	-			$	1,977			$	17
U.S. Government agencies collateralized by mortgage obligations-residential			45,398				327				11,880				324				57,278				651
Obligations of states and political subdivisions			1,037				7				160				1				1,197				8
		$	48,412			$	351			$	12,040			$	325			$	60,452			$	676

Investments Classified by Contractual Maturity Date [Table Text Block]

		Amortized Cost				Estimated Fair Value
Within one year		$	-			$	-
After one year through five years			1,602				1,616
After five years through ten years			16,855				17,515
After ten years			7,926				8,187
Investment securities not due at a single maturity date:
Government-sponsored mortgage-backed securities			72,432				73,300
		$	98,815			$	100,618