CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	Common stock	Additional paid-in capital	Retained earnings	Accumulated other comprehensive income
Beginning Balance at Dec. 31, 2010	$ 27,392,164	$ 7,795,120	$ 2,920,866	$ 17,088,742	$ (412,564)
Beginning Balance (in shares) at Dec. 31, 2010		779,512
Net loss	(297,620)			(297,620)
Unrealized loss on investment securities available for sale net of income taxes of $4,457 in 2012 and $1,645 in 2011	(2,527)				(2,527)
Cash dividend, $.00 per share in 2012 and $.22 per share in 2011	(171,493)			(171,493)
Ending Balance at Mar. 31, 2011	26,920,524	7,795,120	2,920,866	16,619,629	(415,091)
Ending Balance (in shares) at Mar. 31, 2011		779,512
Beginning Balance at Dec. 31, 2011	24,813,921	7,795,120	2,920,866	14,844,222	(746,287)
Beginning Balance (in shares) at Dec. 31, 2011		779,512
Net loss	(489,603)			(489,603)
Unrealized loss on investment securities available for sale net of income taxes of $4,457 in 2012 and $1,645 in 2011	(6,842)				(6,842)
Ending Balance at Mar. 31, 2012	$ 24,317,476	$ 7,795,120	$ 2,920,866	$ 14,354,619	$ (753,129)
Ending Balance (in shares) at Mar. 31, 2012		779,512

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

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Reference 11: http://www.xbrl.org/2003/role/presentationRef

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-Publisher FASB

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Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 14: http://www.xbrl.org/2003/role/presentationRef

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Reference 15: http://www.xbrl.org/2003/role/presentationRef

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Reference 16: http://www.xbrl.org/2003/role/presentationRef

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-Name Regulation S-X (SX)

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-Section 04

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-Article 9

+ Details

- Definition

Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

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+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

PEOPLES BANCORP INC/MD 10-Q