The Company’s key credit quality indicator is a loan’s performance status, defined as accruing or non-accruing. Performing loans are considered to have a lower risk of loss. Non-accrual loans are those which the Company believes have  a higher risk of loss. The accrual of interest on non-performing loans is discontinued at the time the loan is ninety days  delinquent, unless the credit is well secured and in process of collection. Loans are placed on non-accrual or are charged off  at an earlier date if collection of principal or interest is considered doubtful. There were no loans ninety days delinquent  and accruing interest at December 31, 2012 or December 31, 2011. The increase in non-accrual loans during 2012 did not  require an increase in the Company’s allowance for loan losses, as the evaluation of the collateral securing those loans  indicated that an increase in the specific allowances was not required. The following tables present information on the  Company’s past due and non-accrual loans by loan class: (Dollars in thousands) Under the original terms of the Company’s non-accrual loans, interest earned on such loans for the years 2012,  2011 and 2010, would have increased interest income by $164,000, $47,000 and $217,000, respectively.  80  30-59 days  delinquent  and  accruing 60-89 days  delinquent  and  accruing 90 days or  more  delinquent  and accruing Total past  due loans  accruing Non-accrual  loans Total One-to-four family residential real estate 282 $ 1,362 $ - $ 1,644 $ 731 $ 2,375 $ Construction and land 18 - - 18 3,915 3,933 Commercial real estate 166 82 - 248 2,833 3,081 Commercial loans 62 17 - 79 1,475 1,554 Agriculture loans - - - - 5 5 Municipal loans - - - - 131 131 Consumer loans 142 65 - 207 18 225 Total  670 $ 1,526 $ - $ 2,196 $ 9,108 $ 11,304 $ Percent of gross loans 0.21% 0.48% 0.00% 0.69% 2.84% 3.53% As of December 31, 2012 30-59 days  delinquent  and  accruing 60-89 days  delinquent  and  accruing 90 days or  more  delinquent  and accruing Total past  due loans  accruing Non-accrual  loans Total One-to-four family residential real estate 368 $ 1,174 $ - $ 1,542 $ 752 $ 2,294 $ Construction and land 21 - - 21 225 246 Commercial real estate 64 211 - 275 17 292 Commercial loans 1 201 - 202 78 280 Agriculture loans 1 - - 1 63 64 Municipal loans - - - - 241 241 Consumer loans 160 18 - 178 43 221 Total  615 $ 1,604 $ - $ 2,219 $ 1,419 $ 3,638 $ Percent of gross loans 0.20% 0.51% 0.00% 0.71% 0.45% 1.16% As of December 31, 2011