2.4.0.8007 - Disclosure - NOTE 1 - BASIS OF PRESENTATIONtruefalsefalse1false falsefalseContext_6ME__30-Jun-2013http://www.sec.gov/CIK0000353191duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Organization, Consolidation and Presentation Of Financial Statements [Abstract]2false 2us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00<p style="text-align: justify; margin: 0px; font: bold 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2"><b>NOTE 1 - BASIS OF PRESENTATION</b></font></p> <p style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"></p> <p style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2"></font> </p> <div style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2">The accompanying unaudited condensed consolidated financial statements of North Valley Bancorp and subsidiaries (the “Company”) have been prepared in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission. Accordingly, certain information and notes required by accounting principles generally accepted in the United States for annual financial statements are not included herein. Management believes that the disclosures are adequate to make the information not misleading. In the opinion of management, all adjustments (consisting solely of normal recurring adjustments) considered necessary for a fair presentation of the results for the interim periods presented have been included. For further information, refer to the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2012. Operating results for the three and six months ended June 30, 2013 are not necessarily indicative of the results that may be expected for any subsequent period or for the year ended December 31, 2013.</font></div> <p style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"></p> <p style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2"></font> </p> <div style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2">The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries North Valley Bank, a California banking corporation (“NVB”) and North Valley Trading Company, a California corporation, which is inactive. Significant intercompany items and transactions have been eliminated in consolidation. The Company owns the common stock of three business trusts that have issued trust preferred securities fully and unconditionally guaranteed by the Company. North Valley Capital Trust II, North Valley Capital Trust III and North Valley Capital Statutory Trust IV are unconsolidated subsidiaries and have issued an aggregate of $21,651,000 in trust preferred securities, which are reflected as debt on the Company’s condensed consolidated balance sheets.</font></div> <p style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"></p> <p style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2"></font> </p> <div style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2">The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.</font></div> <p style="text-align: justify; margin: 0px; font: 10pt times new roman, times, serif;"></p> <p style="text-align: justify; text-indent: 0cm; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2"></font> </p> <div style="text-align: justify; text-indent: 0cm; margin: 0px; font: 10pt times new roman, times, serif;"><font style="font: 10pt times new roman, times, serif; ; font-family: times new roman,times;" size="2">Management has determined that since all of the banking products and services offered by the Company are available in each branch of NVB, all branches are located within the same economic environment and management does not allocate resources based on the performance of different lending or transaction activities, it is appropriate to aggregate NVB branches and report them as a single operating segment. No single customer accounts for more than ten percent of revenues for the Company or NVB.</font></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4, 14, 15 -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. 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