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EXCEL - IDEA: XBRL DOCUMENT - PLUMAS BANCORPFinancial_Report.xls
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v2.3.0.15
Earnings Per Share
9 Months Ended
Sep. 30, 2011
Earnings Per Share [Abstract] 
EARNINGS PER SHARE
7. EARNINGS PER SHARE
Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, result in the issuance of common stock which shares in the earnings of the Company. The treasury stock method has been applied to determine the dilutive effect of stock options in computing diluted earnings per share.
                                 
    For the Three Months     For the Nine Months  
    Ended September 30,     Ended September 30,  
(In thousands, except share and per share data)   2011     2010     2011     2010  
Net Income:
                               
Net income
  $ 371     $ 196     $ 696     $ 906  
Dividends on preferred shares
    (171 )     (171 )     (513 )     (513 )
 
                       
Net income available to common shareholders
  $ 200     $ 25     $ 183     $ 393  
 
                       
Earnings Per Share:
                               
Basic earnings per share
  $ 0.04     $ 0.01     $ 0.04     $ 0.08  
Diluted earnings per share
  $ 0.04     $ 0.01     $ 0.04     $ 0.08  
Weighted Average Number of Shares Outstanding:
                               
Basic shares
    4,776       4,776       4,776       4,776  
Diluted shares
    4,776       4,776       4,776       4,776  
Shares of common stock issuable under stock options for which the exercise prices were greater than the average market prices were not included in the computation of diluted earnings per share due to their antidilutive effect.