Related Party Transactions	12 Months Ended
Dec. 31, 2011
Notes to Financial Statements
Related Party Transactions	11. RELATED PARTY TRANSACTIONS The Employee Stock Ownership Plan and Trust of Southwest Georgia Financial Corporation presently holds 294,302 shares of the Corporation’s stock of which 17,020 shares have been pledged. In the normal course of business, the Corporation’s banking subsidiary has made loans at prevailing interest rates and terms to directors and executive officers of the Corporation and its subsidiaries, and to their affiliates. The aggregate indebtedness to the Bank of these related parties approximated $2,791,000 and $3,332,000 at December 31, 2011 and 2010, respectively. During 2011, approximately $784,000 of such loans were made, and repayments totaled approximately $1,206,000. None of these above mentioned loans were restructured, nor were any related party loans charged off during 2011 or 2010. Also, during 2011 and 2010, directors and executive officers had approximately $2,818,000 and $2,348,000, respectively, in deposits with the Bank.

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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