v2.3.0.15

Consolidated Balance Sheets (Parentheticals) (USD $)	Sep. 30, 2011	Dec. 31, 2010
Reserve requirements (in Dollars)	$ 25,000	$ 25,000
Allowance for loan losses (in Dollars)	$ 5,052,111	$ 3,527,567
Common stock par value (in Dollars per share)	$ 2	$ 2
Common stock, shares authorized	1,500,000	1,500,000
Common stock, shares issued	899,815	899,815
Common stock, shares outstanding	899,815	899,815

A valuation allowance relating to a written agreement to receive money (at a specified future date(s) within one year from the reporting date (or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible.

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Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

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The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

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Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

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Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.

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The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.

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OCONEE FINANCIAL CORP 10-Q