Wilson Bank Holding Company - Parent Company Financial Information (Tables)

12 Months Ended

Dec. 31, 2012

Wilson Bank Holding Company - Parent Company Financial Information [Abstract]

Balance Sheets - Parent Company Only

	Dollars In Thousands
	2012			2011
ASSETS
Cash	$	1,337	*		1,579	*
Investment in wholly-owned commercial bank subsidiary		168,188			155,599
Refundable income taxes		173			170
Total assets	$	169,698			157,348
LIABILITIES AND STOCKHOLDERS’ EQUITY
Stockholders’ equity:
Common stock, par value $2.00 per share, authorized 15,000,000 shares, 7,419,204 and 7,304,186 shares issued and outstanding, respectively	$	14,838			14,608
Additional paid-in capital		51,242			46,734
Retained earnings		101,046			95,141
Net unrealized gains on available-for-sale securities, net of income taxes of $1,595 and $537, respectively		2,572			865
Total stockholders’ equity		169,698			157,348
Total liabilities and stockholders’ equity	$	169,698			157,348

* Eliminated in consolidation.

Statements of Earnings and Comprehensive Earnings - Parent Company Only

	Dollars In Thousands
	2012			2011			2010
Expenses:
Directors’ fees	$	319			346			346
Other		88			64			45
Loss before Federal income tax benefits and equity in undistributed earnings of commercial bank subsidiaries		(407	)		(410	)		(391	)
Federal income tax benefits		173			170			164
		(234	)		(240	)		(227	)
Equity in undistributed earnings of commercial bank subsidiary		12,382	*		10,290	*		9,254	*
Net earnings		12,148			10,050			9,027
Other comprehensive earnings (losses), net of tax:
Net unrealized gains (losses) on available-for-sale- securities arising during period, net of taxes of $1,158, $2,685 and $1,578, respectively		1,867			4,330			(2,546	)
Reclassification adjustments for net gains included in net earnings, net of taxes of $100, $73 and $204, respectively		(160	)		(119	)		(328	)
Other comprehensive earnings (losses)		1,707			4,211			(2,874	)
Comprehensive earnings	$	13,855			14,261			6,153

* Eliminated in consolidation.

Statements of Changes in Stockholders' Equity - Parent Company Only

	Dollars In Thousands
	Common Stock			Additional Paid-In Capital			Retained Earnings			Net Unrealized Gain (Loss) On Available-For- Sale Securities			Total
Balance December 31, 2009	$	14,295			41,022			84,712			(472	)		139,557
Cash dividends declared, $.60 per share		—			—			(4,300	)		—			(4,300	)
Issuance of 79,816 shares of stock pursuant to dividend reinvestment plan		160			2,892			—			—			3,052
5,969 common shares repurchased		(12	)		(213	)		—			—			(225	)
Issuance of 3,659 shares of stock pursuant to exercise of stock options		7			69			—			—			76
Share based compensation expense		—			20			—			—			20
Net change in unrealized loss on available-for-sale securities during the year, net of taxes of $1,782		—			—			—			(2,874	)		(2,874	)
Net earnings for the year		—			—			9,027			—			9,027
Balance December 31, 2010		14,450			43,790			89,439			(3,346	)		144,333
Cash dividends declared, $.60 per share		—			—			(4,348	)		—			(4,348	)
Issuance of 79,962 shares of stock pursuant to dividend reinvestment plan		160			3,058			—			—			3,218
6,148 common shares repurchased		(13	)		(237	)		—			—			(250	)
Issuance of 5,284 shares of stock pursuant to exercise of stock options		11			99			—			—			110
Share based compensation expense		—			24			—			—			24
Net change in unrealized loss on available-for-sale securities during the year, net of taxes of $2,612		—			—			—			4,211			4,211
Net earnings for the year		—			—			10,050			—			10,050
Balance December 31, 2011		14,608			46,734			95,141			865			157,348
Cash dividends declared, $.85 per share		—			—			(6,243	)		—			(6,243	)
Issuance of 106,230 shares of stock pursuant to dividend reinvestment plan		212			4,306			—			—			4,518
Issuance of 8,788 shares of stock pursuant to exercise of stock options		18			171			—			—			189
Share based compensation expense		—			31			—			—			31
Net change in unrealized loss on available-for-sale securities during the year, net of taxes of $1,058		—			—			—			1,707			1,707
Net earnings for the year		—			—			12,148			—			12,148
Balance December 31, 2012	$	14,838			51,242			101,046			2,572			169,698

Statements of Cash Flows - Parent Company Only

	Dollars In Thousands
	2012			2011			2010
Cash flows from operating activities:
Cash paid to suppliers and other	$	(376	)		(386	)		(371	)
Tax benefits received		170			164			228
Net cash used in operating activities		(206	)		(222	)		(143	)
Cash flows from investing activities:
Dividends received from commercial bank subsidiary		1,500			—			4,500
Net cash provided by investing activities		1,500			—			4,500
Cash flows from financing activities:
Dividends paid		(6,243	)		(4,348	)		(4,300	)
Proceeds from sale of stock pursuant to dividend reinvestment		4,518			3,218			3,052
Proceeds from exercise of stock options		189			110			76
Common shares repurchased		—			(249	)		(225	)
Net cash used in financing activities		(1,536	)		(1,269	)		(1,397	)
Net increase (decrease) in cash and cash equivalents		(242	)		(1,491	)		2,960
Cash and cash equivalents at beginning of year		1,579			3,070			110
Cash and cash equivalents at end of year	$	1,337			1,579			3,070

WILSON BANK HOLDING COMPANY

(Parent Company Only)

Statements of Cash Flows, Continued

Three Years Ended December 31, 2012

Increase (Decrease) in Cash and Cash Equivalents

	Dollars In Thousands
	2012			2011			2010
Reconciliation of net earnings to net cash used in operating activities:
Net earnings	$	12,148			10,050			9,027
Adjustments to reconcile net earnings to net cash used in operating activities:
Equity in earnings of commercial bank subsidiary		(12,382	)		(10,290	)		(9,254	)
Decrease (increase) in refundable income taxes		(3	)		(6	)		64
Share based compensation expense		31			24			20
Total adjustments		(12,354	)		(10,272	)		(9,170	)
Net cash used in operating activities	$	(206	)		(222	)		(143	)