**Index**

**SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549FORM 10-KSB**

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934.

For the fiscal year ended December 31, 2002

Commission File No. 2-94292

| **FNB Banking Company**                                          |
|------------------------------------------------------------------|
| (Exact name of Small Business Issuer as specified in itscharter) |

| Georgia                                                             |  58-1479370                       |
|---------------------------------------------------------------------|----------------------------------------|
| (State or otherjurisdiction        of incorporation ororganization) | (I.R.S. Employer IdentificationNumber) |

                                   

|          318 South Hill Street, Post Office Drawer F, Griffin, Georgia** **         30224                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              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|                (Address of principal executiveoffices)                                                   (Zip Code)
Issuer’s telephone number:  (770) 227-2251

Securities registered pursuant to Section 12(b) of the Act:    None.Securities registered pursuant to Section 12(g) of the Act:   None.

Check whether the Issuer (1) has filed all reports required to be filed by Section 13 or15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file suchreports), and (2) has been subject to such filing requirements for the past 90 days.  Yes   /**X**/  No  /   /

Check if there is no disclosure of delinquent filers in response to Item 405 of RegulationS-B not contained in this form, and no disclosure will be contained, to the best of registrant’s knowledge, in definitiveproxy or information statements incorporated by reference in Part III of this Form 10-KSB or any amendment to this Form 10-KSB.** ** Not Applicable. 

Registrant is not required to be registered under the Securities Exchange Act of1934.

State the issuer’s revenue for its most recent fiscal year: $22,611,455.

State the aggregate market value of the voting stock held by non-affiliates:  as ofMarch 3, 2003, there were 730,674 shares of common stock, $1.00 par value (the “Common Stock”),having an aggregate market value of$36,533,700 (based upon approximate market value of $50/share) (the last sale price known to the Registrant for the Common Stock,for which there is no established trading market).

State the number of shares outstanding of each of the issuer’s classes of CommonStock as of the latest practicable date:  As of March 3, 2003, there were 730,674 shares outstanding of the Registrant’sCommon Stock.
   
**INDEX**
 
PAGE**PART I**
3
Item 1.
 Description Of        Business
3Item 2. Description Of        Property
10Item 3.  Legal Proceedings
11Item 4. Submission of Matters to a Vote of        Security Holders
11
**PART II**.
12Item        5. Market for Common Equity and Related        Stockholder Matters
12Item 6. Management’s Discussion and Analysis of         FinancialCondition and Results of Operations
 12Item        7. Financial        Statements
28Item        8. Changes in and Disagreements with         Accountantson Accounting and Financial        Disclosure
28
**PART        III**.
29Item 9.
 Directors, Executive Officers, Promoters        and ControlPersons; Compliance with        Section16(a) of the Exchange Act

29Item 10. Executive        Compensation
30Item        11.
 Security Ownership of Certain BeneficialOwners andManagement and RelatedStockholder Matters.

32Item        12.
 Certain Relationships and RelatedTransactions

35Item        13. Exhibits and Reports on Form        8-K
36Item 14. Controls and        Procedures
36
 
   
**Index**

**PART I**

**Item 1.  Description of Business**

**General**

FNB Banking Company, a Georgia corporation (the “Company” or“FNB”), was organized on July 13, 1982.  On March 1, 1983, the Company acquired all of the 200,000 issued andoutstanding shares of common stock of First National Bank of Griffin (the “Bank”).  As a result of thistransaction, the former shareholders of the Bank became the shareholders of the Company, and the Bank became the wholly-ownedsubsidiary of the Company.  In addition to the Bank, the Company conducts business through its subsidiary Griffin Loans, Inc.(“Griffin Loans”), a consumer finance company, principally engaged in the business of making small loans toindividuals. 

On May 31, 2002, the Company completed the acquisition ofAmericanCommunity Bank of Georgia (“ACB”), and subsequently merged ACB into the Bank.  ACBshareholders received $13.35 per share for each outstanding share of ACB.  On thedate of the merger, ACB had total loans of $40.8 million, deposits of approximately $46.3 million, and an office in McDonough,Georgia.

At December 31, 2002,the Company’s total assets were $301,493,265, compared to $246,448,895 at year-end 2001.  Over the past 5 years, totalassets of the Company have grown by $108,674,682 representing an increase of 56%.

Certain statements included or incorporated by reference in this Form 10-KSB areforward-looking (as such term is defined in the Securities Exchange Act of 1934 and the Private Securities Litigation Reform Act of1995, each as amended).  Such statements may relate to the Company’s or the Bank’s operations, performance, andfinancial condition.  These statements are based upon a number of assumptions and estimates that are inherently subject tosignificant uncertainties, many of which are beyond the control of the Company and the Bank.  Actual results may differmaterially from those expressed or implied by such forward-looking statements.

All percentages and dollar amounts contained in this Form 10-KSB are approximated and mayhave been rounded to the nearest whole number to provide a more easily understandable format.

**Market and Services**

The primary markets forthe Bank are Spalding and Henry Counties, Georgia. 

The Company operates a full-service commercial banking business based in Griffin, Georgia,providing such customary banking services as checking and savings accounts, various types of time deposits, safe depositfacilities, money transfers, and individual retirement accounts.  The Company also finances commercial transactions, makessecured and unsecured loans, and provides other financial services, including corporate, pension, and personal trust services, toits customers through the Bank.  Through Griffin Loans, the Company engages in the business of making small loans toindividuals under the trade name “First Credit”.  The Bank is community oriented, with an emphasis on retailbanking, and offers such customary banking services as consumer and commercial checking accounts, NOW accounts, savings accounts,certificates of deposit, lines of credit, MasterCard and Visa accounts, and money transfers.  The Bank finances commercial andconsumer transactions, makes secured and unsecured loans, and provides a variety of other banking services.

3
   
**Index**

**Deposits**

The Bank offers a full range of depository accounts and services to both consumers andbusinesses.  At December 31, 2002, the Bank’s deposit base, totaling approximately $233 million, consisted of $38million in non-interest bearing demand deposits (16% of total deposits), $61 million in interest bearing demand deposits (includingmoney market accounts) (26% of total deposits), $24 million in savings deposits (10% of total deposits), $78 million in timedeposits in amounts less than $100,000 (33% of total deposits), and $33 million in time deposits of $100,000 or more (14% of totaldeposits).  Management of the Bank is of the opinion that its time deposits of $100,000 or more are customerrelationship-oriented and represent a reasonably stable source of funds.

**Loans**

The Bank makes both secured and unsecured loans to individuals, firms, and corporations,and both its consumer and commercial lending operations include various types of credit for the Bank’s customers. Secured loans include first and second real estate mortgage loans.  The Bank also makes direct installment loans to consumerson both a secured and unsecured basis.  At December 31, 2002, commercial, construction, commercial accounts receivable,consumer, and mortgage loans represented 60%, 11%, 4%, 22%, and 3%, respectively, of the Bank’s total loan portfolio. Most loans made by Griffin Loans are for less than $1,000, but Griffin Loans also makes real estate loans for largeramounts.

**Lending Policy**

The current lending strategy of the Bank is to make loans only to persons who reside,work, or own property in its primary trade area consisting of Spalding and Henry Counties, Georgia.  Unsecured loans normallyare made only to persons who maintain depository relationships with the Bank.  Secured loans are made to persons who arewell-established and have net worth, collateral, and cash flow to support the loan.  Real estate loans are normally made whensuch loans are secured by real property located in the Bank’s primary trade area.

The Bank provides each lending officer with written guidelines for lendingactivities.  Lending authority is delegated by the Board of Directors of the Bank to loan officers, each of whom is limited inthe amount of secured and unsecured loans which he or she can make to a single borrower or related group of borrowers.  Allunsecured loans in excess of $50,000 must have the approval of the loan committee.

Making loans to businesses to fund working capital is a traditional function of commercialbanks.  Such loans are expected to be repaid out of the cash flow of the commercial entity, and the ability of the borrower toservice its debt is dependent upon the success of the commercial enterprise.  It is the Bank’s policy to secure theseloans with collateral.  Many of the Bank’s commercial loans are secured by real estate collateral because suchcollateral is superior to other types of collateral available to small businesses.  Loans secured by commercial real estate,however, particularly if collateral dependent, are subject to certain inherent risks.  Commercial real estate may besubstantially illiquid, and commercial real estate values are difficult to ascertain and subject to wide fluctuation depending uponeconomic conditions.

Inter-agency guidelinesadopted by federal bank regulators, including the Office of the Comptroller of the Currency (the “OCC”), mandatethat  financial institutions establish real estate lending policies and establish certain minimum real estate loan-to-valuestandards.  The Bank has adopted these federal standards as its minimum standards.  These standards require maximumloan-to-value ratios for various types of real estate loans as set forth below.  The Bank may, however, make exceptions to theminimum standards, which exceptions must be accounted for and tracked.

4
   
**Index**

Loan category

Loan to Value Limit(percent)

            

Raw LandDevelopment

Construction:

Commercial, multifamily(1) and other nonresidential

1-to-4-familyresidential

 Improved Property

Owner-occupied 1-to-4 family and home equity(2) 

 

65%

 

 75%

80%

85%

85%

_______________________(1)  Multifamilyconstruction includes condominiums and cooperatives.(2)  A loan-to-valuelimit has not been established for permanent mortgage or home equity loans on owner-occupied,       1-to 4-family residentialproperty.  For any such loan with a loan-to-value ratio that equals or exceeds 90 percent at       origination, appropriate creditenhancement in the form of either mortgage insurance or readily marketable collateral       is required.

**Loan Review and Non-Performing Assets**

The loan review officer of the Company reviews the Bank’s loan portfolio todetermine deficiencies and corrective action to be taken.  The results of the reviews by the loan review officer are presentedto the President and the Executive Committee of the Bank.  On at least an annual basis, reviews are conducted for all loansover $50,000.  Past due loans are reviewed at least weekly by lending officers and by the chief credit officer, and a summaryreport is reviewed monthly by the Board of Directors.  The Board of Directors reviews all new loans over $25,000 whethercurrent or past due each month.  The Bank charges off loans with past-due amounts when they are believed to beuncollectible. 

**Asset/Liability Management**

A committee composed of the Bank’s officers is charged with managing theBank’s assets and liabilities.  The committee attempts to manage asset growth, liquidity, and capital to maximize incomeand reduce interest rate risk.  The committee directs the Bank’s overall acquisition and allocation of funds.  Atmonthly meetings, the committee reviews and discusses the monthly asset and liability funds budget in relation to the actual flowof funds, as well as peer group comparisons; the ratio of the amount of rate-sensitive assets to the amount of rate-sensitiveliabilities; the ratio of the allowance for loan losses to outstanding and non-performing loans; and other variables, such asexpected loan demand, investment opportunities, core deposit growth within specified categories, regulatory changes, monetarypolicy adjustments, and the overall state of the economy.  The Bank’s Investment Policy is set to maximize income withsafety of principal an overriding concern.  The investment portfolio is a source of liquidity and it is reviewedannually. 

**Competition**

The banking business is highly competitive.  The Company’s primary market areaconsists of Spalding and Henry Counties, Georgia.  The Company competes in Spalding County with five other commercial banksand in Henry County with 15 commercial banks. The Bank is the largest bank in

5
   
**Index**

Spalding County in terms of deposits located inthis county, with deposits at December 31, 2002 of approximately $233 million, and the fifth largest in Henry County in terms ofdeposits located in that county.

In addition to the Company’s competitors in Spalding and Henry Counties, the Companycompetes with commercial banks, thrifts, and various other financial institutions and brokerage houses located outside the marketarea.  To a lesser extent, the Company also competes for loans with insurance companies, regulated small loan companies,credit unions, and certain governmental agencies.  In addition, the Company and any non-banking subsidiaries it may establishin the future compete and will compete with numerous other companies and financial institutions engaged in similar lines ofbusiness, such as other bank holding companies, leasing companies, and insurance companies.

The business of theBank is not materially seasonal.  Construction and development lending are strongest in the spring and summer.  Buildingslows somewhat in the fall and winter, but not to the degree that there is an appreciable impact upon the Bank’s balancesheet or statement of earnings. 

**Employees**

As of December 31, 2002, the Company and the Bank had 115 full-time and 28 part-timeemployees.  The Company is not a party to any collective bargaining agreement.  Management believes that the Company hassatisfactory relations with its employees.

**Supervision and Regulation**

*General*

The Company is aregistered bank holding company subject to regulation by the Board of Governors of the Federal Reserve (the “FederalReserve”) under the Bank Holding Company Act of 1956, as amended (the “Act”).  The Company is required tofile financial information with, and is subject to periodic examination by, the Federal Reserve.

The Act requires every bank holding company to obtain the Federal Reserve’s priorapproval before (1) it may acquire direct or indirect ownership or control of more than 5% of the voting shares of any bank that itdoes not already control; (2) it or any of its non-bank subsidiaries may acquire all or substantially all of the assets of a bank;and (3) it may merge or consolidate with any other bank holding company.  In addition, a bank holding company is generallyprohibited from engaging in, or acquiring, direct or indirect control of the voting shares of any company engaged in non-bankingactivities.   This prohibition does not apply to activities listed in the Act or found by the Federal Reserve, by order orregulation, to be closely related to banking or managing or controlling banks as to be a proper incident thereto.  Some of theactivities that the Federal Reserve has determined by regulation or order to be closely related to banking are:
-  making or servicing loans and certain types of leases;performing certain data processing services;acting as fiduciary or investment or financial advisor;providing brokerage services;underwriting bank eligible      securities;underwriting debt and equity securities on a limited basis through separately capitalized subsidiaries;and
6
   
**Index**
- making investments in corporations or projects designed primarily to promote community welfare.

Although the activities of bank holding companies have traditionally been limited to thebusiness of banking and activities closely related or incidental to banking, the Gramm-Leach-Bliley Act became effective in 2000and relaxed the previous limitations, permitting bank holding companies to engage in a broader range of financial activities. Specifically, bank holding companies may elect to become financial holding companies which may affiliate with securities firms andinsurance companies and engage in other activities that are financial in nature. Activities that are deemed“financial in nature” include:
-  lending, exchanging, transferring, investing for others or safeguarding money or securities;insuring, guaranteeing, or indemnifying against loss, harm, damage, illness, disability, or death, or providingand issuing annuities, and acting as principal, agent, or broker with respect thereto;providing financial, investment, or economic advisory services, including advising an investmentcompany;issuing or selling instruments representing interests in pools of assets permissible for a bank to hold directly;andunderwriting, dealing in or making a market in securities.
A bank holding company may become a financial holding company under this statute only ifeach of its subsidiary banks is well capitalized, is well managed and has at least a satisfactory rating under the CommunityReinvestment Act.  A bank holding company that falls out of compliance with such requirements may be required to ceaseengaging in certain activities.  Any bank holding company that does not elect to become a financial holding company remainssubject to the current restrictions of the Bank Holding Company Act.

Under the Gramm-Leach-Bliley Act, the Federal Reserve Board serves as the primary“umbrella” regulator of financial holding companies with supervisory authority over each parent company and limitedauthority over its subsidiaries.  The primary regulator of each subsidiary of a financial holding company will depend on thetype of activity conducted by the subsidiary.  For example, broker-dealer subsidiaries will be regulated largely by securitiesregulators and insurance subsidiaries will be regulated largely by insurance authorities.

The Company cannot predict the full impact of this legislation and has no immediate plansto become a financial holding company.

On October 26, 2001, the United States Congress adopted the USA Patriot Act of 2001(Patriot Act) to combat terrorism.  Under the Patriot Act, FDIC insured banks and commercial banks are required to increasetheir due diligence efforts for correspondent accounts and private banking customers.  The Patriot Act requires the Bank toengage in additional record keeping and reporting, to obtain identification of account owners or customers of foreign bank accountholders, and to restrict or prohibit certain correspondent accounts. 

The laws of Georgia require annual registration with the Department of Banking and Finance(the “DBF”) by all Georgia bank holding companies.  Such registration includes information with respect to thefinancial condition, operations, management, and intercompany relationships of a bank holding company and its subsidiaries andrelated matters.  The DBF may also require such other information as is necessary to keep itself informed as to whether theprovisions of Georgia law and the regulations and

7
   
**Index**

orders issued thereunder by the DBF have been complied with. The DBF may makeexaminations of each bank holding company and each bank subsidiary thereof, other than a national bank.

The Bank is a national bank chartered under the National Bank Act and is subject to thesupervision of, and is regularly examined by, the OCC.  The OCC regulates or monitors all areas of the Bank’s operationsand activities, including reserves, loans, mergers, issuance of securities, payments of dividends, interest rates, andestablishment of branches.  Interest and certain other charges collected or contracted for by the Bank are also subject tostate usury laws or certain federal laws concerning interest rates.

The Bank is insured by the Federal Deposit Insurance Corporation (the“FDIC”).  The major functions of the FDIC with respect to insured banks include paying depositors to the extentprovided by law if an insured bank is closed without adequate provisions having been made to pay claims of depositors, acting as areceiver of state banks placed in receivership when appointed receiver by state authorities, and preventing the development orcontinuance of unsound and unsafe banking practices.

The Company is an “affiliate” of the Bank under the Federal Reserve Act, whichimposes certain restrictions on (i) loans by the Bank to the Company, (ii) investments in the stock or securities of the Company bythe Bank, (iii) the Bank’s taking the stock or securities of an “affiliate” as collateral for loans by the Bankto a borrower and (iv) the purchase of assets from the Company by the Bank.  Further, a bank holding company and itssubsidiaries are prohibited from engaging in certain tie-in arrangements in connection with any extension of credit, lease or saleof property or furnishing of services.

*Payment of Dividends*

The Company is a legalentity separate and distinct from the Bank.  Most of the revenues of the Company result from dividends paid to it by theBank.  There are statutory and regulatory requirements applicable to the payment of dividends by the Bank, as well as by theCompany to its shareholders.

As a national bank, the Bank is required by federal law to obtain the prior approval ofthe OCC for payments of dividends if the total of all dividends declared by the Board of Directors in any year will exceed (i) thetotal of the Bank’s net profits (as defined and interpreted by regulation) for that year, plus (ii) the Bank’s retainednet profits (as defined and interpreted by regulation) of the preceding two years, less any required transfers tosurplus.

The payment of dividends by the Company and the Bank may also be affected or limited byother factors, such as the requirement to maintain adequate capital above regulatory guidelines.  In addition, if in theopinion of the applicable regulatory authority, a bank under its jurisdiction is engaged in or is about to engage in an unsafe orunsound practice (which, depending upon the financial condition of a bank, could include the payment of dividends), such authoritymay require, after notice and hearing, that such bank cease and desist from such practice.  The FDIC and the OCC have issuedpolicy statements providing that insured banks should generally only pay dividends out of current operating earnings.  AtDecember 31, 2002, the Bank’s retained earnings from which dividends could be paid is limited to 2003 earnings of theBank.  For 2002, the Company’s cash dividend payout to stockholders was 27 percent of netearnings.

**Monetary Policy**

The results ofoperations of the Bank, and therefore the Company, are affected by credit policies of monetary authorities, particularly theFederal Reserve.  The instruments of monetary policy employed by the Federal Reserve include open market operations in U.S.government securities, changes in the

8
   
**Index**

discount rate on bank borrowings and changes in reserve requirements against bankdeposits.  In view of changing conditions in the national economy and in the money markets, as well as the effect of actionsby monetary and fiscal authorities, including the Federal Reserve, no prediction can be made as to possible future changes ininterest rates, deposit levels, loan demand, or the business and earnings of the Bank.

**Capital Adequacy**

The Federal Reserve and the OCC have implemented substantially identical risk-based rules for assessing bank and bankholding company capital adequacy.  These regulations establish minimum capital standards in relation to assets and off-balancesheet exposures as adjusted for credit risk.  Banks and bank holding companies are required to have (1) a minimum level oftotal capital (as defined) to risk-weighted assets of eight percent; (2) a minimum Tier One Capital (as defined) to risk-weightedassets of four percent; and (3) a minimum stockholders equity to risk weighted assets of four percent.  In addition, theFederal Reserve and the OCC have established a minimum three percent leverage ratio of Tier One Capital to total assets (fourpercent for all but the most highly-rated banks and bank holding companies).  “Tier One Capital” generallyconsists of common equity not including unrecognized gains and losses on securities, minority interests in equity accounts ofconsolidated subsidiaries, and certain perpetual preferred stock less certain intangibles.  The Federal Reserve and the OCCuse the leverage ratio in tandem with the risk-based ratio to assess the  capital adequacy of banks and bank holdingcompanies.  The capital adequacy standards also provide for the consideration of interest rate risk in the overalldetermination of a bank’s capital ratio, requiring banks with greater interest rate risk to maintain adequate capital for therisk. 

In addition, Section 38 of the Federal Deposit Insurance Corporation Act’s“prompt corrective action” provisions, designed to efficiently resolve failing financial institutions, set forth fiveregulatory zones in which all banks are placed largely based on their capital positions.  Regulators are permitted to takeincreasingly harsh action as a bank’s financial condition declines.  Regulators are also empowered to place inreceivership or require the sale of a bank to another depository institution when a bank’s tangible equity to total assetsratio reaches two percent.  Better capitalized institutions are generally subject to less onerous regulation and supervisionthan banks with lesser amounts of capital. 

The OCC regulations concerning the “prompt corrective action” provisions placefinancial institutions in the following five categories based upon capitalization ratios: (1) a “well capitalized”institution has a total risk-based capital ratio of at least ten percent, a Tier One risk-based ratio of at least six percent and aleverage ratio of at least five percent; (2) an “adequately capitalized” institution has a total risk-based capitalratio of at least eight percent, a Tier One risk-based ratio of at least four percent and a leverage ratio of at least fourpercent; (3) an “undercapitalized” institution has a total risk-based capital ratio of under eight percent, a Tier Onerisk-based ratio of under four percent or a leverage ratio of under four percent; (4) a “significantlyundercapitalized” institution has a total risk-based capital ratio of under six percent, a Tier One risk-based ratio of underthree percent or a leverage ratio of under three percent; and (5) a “critically undercapitalized” institution has aleverage ratio of two percent or less.  Institutions in any of the three undercapitalized categories would be prohibited fromdeclaring dividends or making capital distributions.  The OCC regulations also establish procedures for“downgrading” an institution to a lower capital category based on supervisory factors other than capital.  Underthe OCC’s regulations, the Bank was a “well capitalized” institution at December 31, 2002.

Below are pertinent capital ratios for the Company and the Bank as of December31, 2002.
 
**Company**

**Bank**

Tier 1 Capital to Risk-based Assets

  9.29%

12.44%

Total Capital to Risk-based Assets

10.54%

13.69%

Leverage Ratio (Tier 1 Capital to Average Assets)

 7.52%

10.12%

9
   
**Index**

**Item 2.  Description of Property**

The Company’s main office is located at 318 South Hill Street, Griffin, Georgia,30224, and its telephone number at that office is (770) 227-2251.

The Company distributes its services through four full-service banking offices and onelimited-service banking office as follows:

**          MainOffice**

          318 South Hill Street          Griffin, Georgia 30224

          **Northside BankBranch**

          1475 West McIntosh Road          Griffin, Georgia 30223

**          Southside BankBranch**

          1103 Zebulon Road          Griffin, Georgia 30224

**          Kroger GriffinBranch  (**Limited Service Office)

          100 Spalding Village          Griffin, Georgia 30223

**          HamptonBranch**

           996 Bear Creek Boulevard          Hampton, Georgia 30228

          **Eagles LandingBranch**

          2750 Highway 42 North          McDonough, Georgia 30253

The executive officesof the Company and the main office of the Bank are located in a 33,000 square-foot facility, 318 South Hill Street, Griffin,Georgia.  None of the owned properties of the Company is subject to encumbrances.  The Company owns a building adjacentto its main office in Griffin which is used for storage of bulk supplies and to house the offices of Griffin Loans, Inc.  TheCompany owns all of the properties, except the Kroger Griffin Branch Limited Office and the Eagles Landing Office.  The KrogerGriffin Branch Limited Office is leased for a term of 15 years, which began on May 11, 1989. The Eagles Landing office,which was assumed in connection with the Company’s acquisition of ACB, is leased for a term of 10 years, which began in April1998.

10
   
**Index**

Management of theCompany believes that all of its properties are adequately covered by insurance.

**Item 3.  Legal Proceedings**

The Company is not aware of any material pending or contemplated legal proceedings towhich the Company or the Bank is a party or to which any of their property is subject.

**Item 4.  Submission of Matters to a Vote of Security Holders**

No matters were submitted to a vote of security holders of the Company during the fourthquarter of the 2002 fiscal year.

11
   
**Index**
**PART II**
**Item 5.  Market for Common Equity and Related Stockholder Matters**

**Stock**

There is no established public trading market for the Common Stock.  As of March 3, 2003, the Company had 389shareholders of record.  At December 31, 2002, there were 391 shareholders of record.  Management is aware of 6 sales ofthe Company’s stock in 2002, aggregating 4,376 shares in blocks ranging from 6 shares to 1,872 shares at a price of $45 pershare.  Management is aware of 14 sales of the Company’s stock in 2001, aggregating 22,917 shares in blocks ranging from77 shares to 14,615 shares at a price ranging from $40.00 per share to $52.50 per share. 

**Dividends**

In 2001 and 2002, the Company declared cash dividends of $1,042,993 ($1.35 per share) and $1,059,936 ($1.45 per share),respectively.  The Company intends to continue paying cash dividends on a semi-annual basis.  The amount and frequency ofdividends, however, will be determined by the Company’s Board of Directors in light of earnings, capital requirements and thefinancial condition of the Company, and no assurances can be given that dividends will be paid in the future.  Information onrestrictions on the amount of dividends payable by the Company appears in Note 11 to the Company’s consolidated financialstatements set forth in Item 7 hereof.

**ITEM 6.        MANAGEMENT’S DISCUSSION ANDANALYSIS OF FINANCIAL CONDITION AND                      RESULTS OF OPERATIONS**

**Forward-Looking Statements**

This discussioncontains forward-looking statements under the private Securities Litigation Reform Act of 1995 that involve risks anduncertainties.  Although the Company believes that the assumptions underlying the forward-looking statements contained in thediscussion are reasonable, any of the assumptions could be inaccurate, and therefore, no assurance can be made that any of theforward-looking statements included in this discussion will be accurate. Factors that could cause actual results to differ fromresults discussed in forward-looking statements include, but are not limited to:  economic conditions (both generally and inthe markets where the Company operates); competition from other providers of financial services offered by the Company; governmentregulation and legislation; changes in interest rates; material unforeseen changes in the financial stability and liquidity of theCompany’s credit customers; all of which are difficult to predict and which may be beyond the control of the Company. The Company undertakes no obligation to revise forward-looking statements to reflect events or changes after the date of thisdiscussion or to reflect the occurrence of unanticipated events.

**General**

The Company is aone-bank holding company registered under the Act and was incorporated under the laws of the state ofGeorgia in 1982. All of the Company’s activities are currently conducted bythe Bank.  The Bank owns a consumer finance company, First Credit, Inc., which engages in thebusiness of making small loans to individuals. 

12
   
**Index**

The Company’ssubsidiary bank was most recently examined by its primary regulatory authority in July 2002. All recommendations by the regulatoryauthority that, in management’s opinion, would have material effects on the Company’s liquidity, capital resources oroperations were immediately implemented. 

The followingdiscussion is intended to provide insight into the financial condition and results of operations of the Company and should be readin conjunction with the consolidated financial statements and accompanying notes.

**Critical Accounting Policies**

The accounting andfinancial reporting policies of the Company conform to accounting principles generally accepted in the United States of America andto general practices within the banking industry.  Following is a description of the accounting policies applied by theCompany which are deemed “critical”.  In determining which accounting policies are “critical” innature, the Company has identified the policies that require significant subjective judgment or involve complex estimates. The application of these policies has a significant impact on the Company’s financial statements.  Financial resultscould differ significantly if different judgments or estimates are applied. 

*           Allowance for LoanLosses*

The allowance for loanlosses is an estimate of the losses that may be sustained in the loan portfolio.  The allowance is based on two basicprinciples of accounting: (1) Statement of Financial Accounting Standards (“SFAS”) No. 5 “Accounting forContingencies,” which requires that losses be accrued when they are probable of occurring and estimable, and (2) SFAS No.114, “Accounting by Creditors for Impairment of a Loan,” which requires that losses be accrued based on the differencesbetween the value of collateral, present value of future cash flows or values that are observable in the secondary market and theloan balance.  The use of these values is inherently subjective and the actual losses could be greater or less than theestimates.

The allowance for loanlosses has two basic components: (1) specific loss estimates for individually classified and impaired loans, and (2) general lossestimates on loans for which no impairment has been identified and large groups of smaller balance homogeneous loans. Specific loss estimates on individual loans include subjective evaluations related to secondary sources of repayment for the loanwhich are principally collateral liquidation.  The general loss allocations use historical loss ratio experience which may notbe indicative of the actual losses present in the loan portfolio at a given point in time.

The basic methodologyfor the loan loss allowance estimation process used by the Company has not changed.  The Company continuously re-evaluates theuse of historical loss factors, national and local economic trends, credit concentrations and other relevant factors in determiningthe adequacy of the allowance for loan loss.

This estimation processassociated with the allowance for loan losses can have significant effects in the estimated loan loss expense of a givenperiod.  Generally, the allowance for loan losses increases as the outstanding balance of loans increase or the level ofclassified or impaired loans increases.  Loans or portions of loans that are deemed uncollectible are charged against andreduce the allowance.

13
   
**Index**

*BusinessCombination*

On May 31, 2002, theCompany consummated an agreement to acquire all of the outstanding shares of American Community Bank (“ACB”) forapproximately $9.9 million in cash ($13.35 per share) plus certain acquisition costs.  ACB was a banking corporation based inStockbridge (Henry County), Georgia with approximately $55.4 million in total assets, $40.8 million in loans and $46.3 million indeposits.  The primary reason for the acquisition was to expand the Company’s banking franchise into the high growtharea of eastern Henry County, Georgia.  The Company accounted for this transaction using the purchase method and accordingly,the original purchase price was allocated to assets and liabilities acquired based upon their fair values at the date of theacquisition. The excess of the purchase price over the fair value of the net assets acquired (goodwill) was approximately $4.4million.  ACB was merged into the Bank and is operated as a branch.

The cash proceeds toconsummate the purchase were obtained through a combination of borrowings under a line of credit with a correspondent bank and cashdividends paid to the Company by the Bank.

The results of ACB havebeen included in the accompanying consolidated statements of earnings only since May 31, 2002, (the date of the acquisition). The following summarized proforma unaudited financial information is presented as if the purchase had occurred at the beginning ofthe period, and therefore includes adjustments for additional interest expense and amortization of intangibles and other purchaseaccounting adjustments.  The unaudited proforma financial information is not necessarily indicative either of the results ofoperations that would have occurred had the two companies actually been combined during the period presented or of future resultsof operations of the combined companies.
   
 

 

(Proforma)
  
For the years endedDecember 31,
  
2002
  
2001

Interest income

$

20,246,678 
     
23,191,290 

Interest expense

 
(5,015,866)

  
(9,184,691)

Net interest income

 
15,230,812 

  
14,006,599 

Provision for loan losses

 
(1,095,475)

 
   (730,374)

Net interest income after provision for loan losses

 
14,135,337 

 
13,276,225 

Other income

 
3,967,420 

 
3,155,971 

Other expense

 
(11,694,583)

 
(11,527,856)

Earnings before income taxes

 
6,408,174 

 
4,904,340 

Income taxes

 
(2,209,487)

 
(1,595,130)

Net earnings

$

4,198,687 

 
3,309,210 

Net earnings per common share

$

5.72 

 
4.27 

Weighted average common shares outstanding

 
 734,285 
 
774,757 
     
14
   
**Index**

Certain fair value adjustments for deposits which were recorded as purchase accountingadjustments will be amortized over a period of one year and will not be recurring.  Net earnings were increased in the aboveproforma presentations for the amortization of this purchase accounting adjustment as follows:
  
For the years endedDecember 31,

 
 
2002

   
2001

Reduction in interest expense

 $

750,000 

 
750,000 

Related income taxes
 
(285,000)
 
(285,000)

Net earnings effect

$

465,000 

 
465,000 

Additional information about the ACB business combination is included innote 2 of theconsolidated financial statements**.**

**Statements of Earnings Review**

Net earnings were $3.9million in 2002, an increase of 40.0% from the $2.8 million earned in 2001.  Net earnings per share were $5.32 for 2002,compared with $3.61 reported in 2001, an increase of 47%.  Return on average assets and return on average stockholders’equity for 2002 was 1.41% and 14.5%, respectively, compared with 1.16% and 10.48%, respectively, for 2001. Net earnings were $2.8million in 2001, a decrease of 12.7% from the $3.2 million earned in 2000. Net earnings per share were $3.61 for 2001, comparedwith $4.07 reported in 2000, a decrease of 11.3%. 

Net interest incomeincreased by $2.4 million or 20.6% in 2002. Net interest income at December 31, 2002, was $14.0 million compared to $11.6 millionin 2001. Net yield (tax equivalent) on interest earning assets (5.60% in 2002 and 5.34% in 2001) increased by 26 basis points in2002 from 2001. Net interest income at December 31, 2001, was $11.6 million compared to $12.4 million in 2000, a decrease of$748,000 or 6% in 2001. Net yield (tax equivalent) on interest earning assets (5.34% in 2001 and 6.16% in 2000) decreased by 82basis points in 2001 from 2000. 

The Company’soperational results depend primarily on the earnings of the Bank.  Its earnings depend to a large degree on net interestincome, which is the difference between the interest income received from its investments (such as loans, investment securities,federal funds sold, etc.) and the interest expense which is paid on deposits and other liabilities. 

The banking industryuses two key ratios to measure relative profitability of net interest income. The net interest rate spread measures the differencebetween the average yield on interest earning assets and the average rate paid on interest bearing liabilities. The interest ratespread eliminates the impact of non-interest bearing deposits and gives a direct perspective on the effect of market interest ratemovements. The net interest margin is defined as net interest income as a percent of average total interest earning assets andtakes into account the positive impact of investing noninterest-bearing deposits.

The net interest spread(on a tax equivalent basis) was 5.18% in 2002, 4.60% in 2001, and 5.39% in 2000, while the net interest margin (on a tax-equivalentbasis) was 5.60% in 2002, 5.34% in 2001, and 6.16% in 2000. 

15
   
**Index**

The following tableshows, for the past three years, the relationship between interest income and interest expense and the average balances of interestearning assets and interest bearing liabilities on a tax equivalent basis.

**Table 1Average Consolidated Balance Sheets and Net Interest Analysis on a Tax EquivalentBasis***(inthousands)*
  
For the Years Ended December 31,

 
  
2002

2001

2000

 
  
AverageBalance

Interest

Yield/Rate

AverageBalance

Interest

Yield/Rate

AverageBalance

Interest

Yield/Rate

 
  
 

Assets:
          
 
Interest earnings assets:          
 

Loans (including loan fees)

$

205,724

16,456

8.00%

165,492

16,015

9.68%

163,621

17,098

10.45%

Investment securities:
          
Taxable
 
32,946

1,713

5.20%

29,891

1,864

6.24%

27,660

1,972

7.13%

Tax exempt
 
11,204

788

7.03%

10,246

760

7.42%

8,725

679

7.78%

Federal funds sold
 
   4,849

       84

1.73%

 16,548

     620

3.75%

   4,388

     257

5.86%

Total interest earning assets
 
254,723

19,041

7.48%

222,177

19,259

8.67%

204,394

20,006

9.79%

Other non-interest earnings assets
 
  22,791
  
  18,268
  
  15,954
  
 Total assets

$

277,514
  
240,445
  
220,348
            
Liabilities and stockholders’ equity:
     
  
   
Interest-bearing liabilities:
          
Deposits:
          
Interest-bearing demand and savings

$

79,721

755

.95%

66,251

1,212

1.83%

61,672

1,468

2.38%

Time
 
104,109

3,554

3.41%

100,312

5,637

5.62%

89,849

5,126

5.71%

FHLB advances
 
5,195

130

2.50%

952

53

5.57%

2,447

187

7.64%

Long-term debt
 
4,256

119

2.80%

       42

3

7.14%

190

15

7.89%

Federal funds purchased and securities     old under repurchase agreements
 
  14,236

    206

1.45%

  13,887

   482

3.47%

  14,122

   616

4.36%

Total interest-bearing liabilities
 
207,517

  4,764

2.30%

181,444

7,387

4.07%

168,280

7,412

4.40%

Non-interest bearing deposits
 
38,561
  
30,784
  
28,016
  
Other liabilities
 
4,396
  
1,506
  
861
  
 

Stockholders’ equity
 
  27,040
  
  26,711
  
  23,191
  
 

Total liabilities and    stockholders’ equity

$

277,514
  
240,445
  
220,348
  
 

Excess of interest-earning   assets over interest-bearing liabilities

 $

 47,206
  
 40,733
  
 36,114
  
 

Ratio of interest-earning   assets to interest-bearing liabilities
 
122.75%
 
122.45%
  
121.46%
  
 

Net interest income

$
 
14,277
  
11,872
  
12,594
 
 

Net interest spread
   
5.18%
  
4.60%
  
5.39%

 

Net interest margin on   interest earning assets
   
5.60%
  
5.34%
  
6.16%

 

16
   
**Index**

Non-accrual loans andthe interest income that was recorded on these loans, if any, are included in the yield calculation for loans in all periodsreported.  Loan fees for 2002, 2001 and 2000 were $2.5 million, $2.1 million and $2.5 million, respectively, and are includedin interest and fees in Table 1 above.

Tax-exempt interestincome is calculated on a tax equivalent basis.

The following tableshows the relative impact on net interest income of changes in the average outstanding balances (volume) of interest earning assetsand interest bearing liabilities and the rates earned and paid by the Company on such assets and liabilities. Variances resultingfrom a combination of changes in rate and volume are allocated in proportion to the absolute dollar amounts of the change in eachcategory.

Interest rate spreadsdeclined in 2001 from 2000 due to the effect of several prime rate cuts beginning in 2000.  Income from assets tied to primeas well as the income from accelerated refinancing of loans fell faster than interest expense, which was funded by deposits thatdid not reprice as quickly.  The trend reversed in 2002 as interest rate spreads increased over 2001.  The asset yieldsdecreased at a slower rate while the deposits that funded them continued to reprice downward over the course of 2002.
**Table 2Changes in Interest Income and Expense on a Tax Equivalent Basis***(in thousands)*     
 Increase (decrease) due to changes in:   2002 over 2001 2001 over 2000    
Volume
 
Total
 
Rate
 
Total

Interest income on:
        
Loans (including loan fees)

$

3,499

 

441

 

(1,281)

 

(1,083)

Investment securities:
        
Taxable
 
178
 
(151)
 
(303)
 
(108)

Tax exempt
 
69
 
28
 
(30)
 
81

Federal funds sold
 
 (304)
 
(536)
 
  (54)
 
363

Total interest earning assets

 
3,442

 
(218)

 
(1,668)

 
(747)

Interest expense on:
        
Deposits:
        
Interest-bearing demand and savings
 
211
 
(457)
 
(377)
 
(256)

Time
 
206
 
(2,083)
 
(76)
 
511

FHLB advances
 
120
 
77
 
(41)
 
(134)

Long-term debt
 
119
 
116
 
(1)
 
(12)

Federal funds purchased and securities sold   under repurchase agreements
 
   12
 
 (276)
 
  (124)
 
(134)

Total interest-bearing liabilities

 
 668

 
(2,623)

 
 (619)

 
 (25)

Increase (decrease) in net interest income

$

2,774

 

2,405

 

(1,049)

 

(722)
         
Other operating incomein 2002 of $3.8 million increased from 2001 by $1.1 million or 39.5% primarily due to net gains on sales of securities and anincrease in service charges associated with a larger number of deposit accounts due in part to the acquisition of ACB.  Thenet gain from the sale of securities resulted from the liquidation of an investment in a community bank located in the Atlantametropolitan area when such bank was sold to a large international holding company. 

Total other operatingexpenses increased by $1.2 million (12.9%) in 2002 over 2001.  Salary and employee benefits increased $596,998 as a result ofan increase in the number of employees due to the 

17
   
**Index**

 acquisition of ACB.  Occupancy expense increased $411,891 (25.5%) in 2002from 2001 primarily due to the increase in lease expense of $77,000 on the leased offices acquired in the ACB purchase as well asincreased depreciation on furniture and equipment of $114,000.  Miscellaneous operating expenses increased $229,252 in 2002primarily due to the acquisition of ACB. 

Income tax expenseexpressed as a percentage of 2002 pre-tax earnings was 34% versus 32% in 2001 due to tax-exempt interest income decreasing relativeto total pre-tax earnings.

Other operating incomein 2001 of $2.75 million increased from 2000 by $116,500 or 4.4% primarily due to net gains on sales of securities and an increasein service charges associated with an increase in insufficient fund charges.

Other operatingexpenses increased by $109,000 (1.2%) in 2001 over 2000.  Salary and employee benefits increased $343,000 as a result ofcustomary raises for the existing work force and additional training.  This increase was offset by decreases in professionalfees, credit card fees, insurance and business development costs totaling $235,000.
**Balance Sheet Review**
During 2002, averagetotal assets increased $37.1 million (15.4%) over 2001.  Average deposits increased $25 million (12.7%) in 2002 over2001.  Average loans increased $40.2 million (24.3%) in 2002 over 2001.  The acquisition of ACB is the primarycontributor to these increases.  During 2001, average total assets increased $20.1 million (9.1%) over 2000. Average depositsincreased $17.8 million (9.9%) in 2001 over 2000.  Average loans increased $1.9 million (1.1%) in 2001 over 2000.

Total assets atDecember 31, 2002, were $301.5 million, representing a $55 million (22.3%) increase from December 31, 2001. Total depositsincreased $30.8 million (15.2%) from 2001 to 2002 while total gross loans increased $58.5 million (33.5%) during 2002. Timedeposits increased $10.9 million from 2001 to 2002 while all other deposit accounts increased $19.9 million in 2002. Theacquisition of ACB was the primary reason for these increases. 

Total assets atDecember 31, 2001, were $246.4 million, representing a $18.8 million (8.3%) increase from December 31, 2000. Total depositsincreased $14.3 million (7.6%) from 2000 to 2001 while total gross loans increased $9.9 million (6.0%) during 2001. Time depositsincreased $7.6 million from 2000 to 2001 while all other deposit accounts increased $6.7 million in 2001. Despite national downturns, the local economy remained strong, loan demand increased and the Bank showed increases in thecommercial lending area.  These loan increases were funded principally with increases in depositaccounts.

**Investments**

The investmentportfolio consists of debt securities and to a lesser extent equity securities, which provide the Company with a source ofliquidity and a long–term, relatively stable source of income. Additionally, the investment portfolio provides a balance tointerest rate and credit risk in other categories of the balance sheet while providing a vehicle for the investment of availablefunds, furnishing liquidity, and supplying securities to pledge as required collateral for certain deposits.

18
   
**Index**

**Table 3Investment Portfolio**(*in thousands*)

The following tableshows the carrying value of the Company’s securities, by security type, as of December 31, 2002, 2001 and 2000:
       
**Available for Sale**

 

2002

 

2001

 

2000

United States treasuries and agencies

$

10,483

 

7,121

 

15,403

State, county and municipal
 
12,884
 
12,491
 
9,408

Mortgage-backed securities
 
15,719
 
18,918
 
11,306

Equity securities
 
  1,055
 
  1,543
 
    1,264

 
$

40,141

 

40,073

 
37,381

**Other Investments**

$

  1,275

 

    848

 

    848
       
The followingtable presents the expected maturity of the total securities by maturity date and average yields based on amortized cost (for allobligations on a fully taxable basis, assuming a 34% tax rate) at December 31, 2002. The composition and maturity/repricingdistribution of the securities portfolio is subject to change depending on rate sensitivity, capital and liquidityneeds. 

**Table 4Expected Maturity of Securities**(*in thousands*)
                   
Maturities at December 31, 2002
 
UnitedStatesTreasuriesandAgencies
 
Mortgage-BackedSecurities
  
State,County andMunicipal
  
WeightedAverageYields

Within 1 year

$

501

 

1,314

 

250

  

4.74%

After 1 through 5 years
  
6,530
  
11,273
 
2,354
 
5.79%

After 5 through 10 years
  
2,995
 
2,408
 
6,666
 
6.04%

After 10 years
  
 -
 
 -
 
  3,150
 
6.60%

Totals

$

10,026

 

14,995

 

12,420

  

           
Mortgage backed securities are included in the maturitiescategories in which they are anticipated to be repaid based on scheduled maturities and yields on tax exempt securities arecalculated on a tax equivalent basis.

**Table 5Loan Portfolio**(*in thousands*)

The following table presents loans by type at the end of each of the last fiveyears.
   
 

 

December 31, 
2002
 
2001
 
2000
 
1999
 
1998

Commercial

$

139,442 

 

98,083 

 

88,997 

 

85,784 

 

84,122 

Commercial construction
 
25,960 
 
17,534 
 
12,396 
 
7,001 
 
4,733 

Commercial accounts receivable
 
8,584 
 
7,506 
 
11,337 
 
13,970 
 
9,528 

Consumer
 
52,456 
 
44,331 
 
43,300 
 
40,542 
 
40,513 

Mortgages, including equity lines of credit
 
   7,000 
 
   7,447 
 
   8,996 
 
   9,099 
 
  10,134 

 

 

233,442 

 

174,901 

 

165,026 

 

156,396 

 

149,030 

Less:    Allowance for loan losses

 

(3,275)

 

(1,879)

 

(2,137)

 

(2,589)

 

(1,708)

             Unearned interest and fees
 
     (248)
 
     (371)
 
     (375)
 
     (320)
 
     (361)

     Loans, net

$

229,919 

 

172,651 

 

162,514 

 

153,487 

 

146,961 

 

 

 

 

 

 

 

 

 

 

 

The following table setsforth the maturity distribution and interest rate sensitivity for loans as of December 31, 2002.

19
   
**Index**
**Table 6Loan Portfolio Maturity**(*in thousands*)  
Commercial
 
Construction
 
CommercialA/R
 
Consumer
 
Mortgages,includingequity lines of credit
 
Total

Within 1 year

$

69,435

 

24,688

 

1,010

 

30,266

 

1,495

 

126,894

1 to 5 years
 
66,369
 
1,272
 
7,574
 
20,305
 
4,890
 
100,410

After 5 years
 
    3,638
 
         -
 
        -
 
  1,885
 
   615
 
   6,138

$

139,442

 

25,960

 

8,584

 

52,456

 

7,000

 

233,442

20
   
**Index**
  
  

FixedInterestRates
 
VariableInterestRates
 
Total

Commercial:
      
Within 1 year

 $

22,753
 
46,682
 
69,435

1 to 5 years
 
64,740
 
1,629
 
66,369

After 5 years
 
    3,638

  

          -

  

    3,638

 
 
  91,131

 
48,311

 
139,442

Construction:
      
Within 1 year
 
2,523
 
22,165
 
24,688

1 to 5 years
 
1,272
 
-
 
1,272

After 5 years
 
           -
 
          -
 
          -

 
 
     3,795

 
22,165

 
  25,960

Commercial A/R:
      
Within 1 year
 
1,010
 
-
 
1,010

1 to 5 years
 
7,574
 
-
 
7,574

After 5 years
 
            -
 
          -
 
          -

 
 
     8,584

 
          -

 
  8,584

Consumer:
      
Within 1 year
 
7,773
 
22,493
 
30,266

1 to 5 years
 
20,305
 
-
 
20,305

After 5 years
 
    1,885
 
          -
 
1,885
  
  29,963

 
22,493

 
  52,456

Mortgages:
      
Within 1 year
 
86
 
1,409
 
1,495

1 to 5 years
 
201
 
4,689
 
4,890

After 5 years
 
       615
 
          -
 
       615
  
       902

 
  6,098

 
    7,000
 
 $

134,375

 
99,067

 
233,442

The provision forloan losses in 2002 was $1,071,000 compared to $672,000 in 2001.  The provision for loan losses continues to reflectmanagement’s estimate of potential loan losses inherent in the portfolio and the creation of an allowance for loan lossesadequate to absorb such losses. The allowance for loan losses represented approximately1.4% and 1.1% of total loans outstandingat December 31, 2002 and 2001, respectively. Net charge–offs were $193,000 and $929,000 during 2002 and 2001, respectively.Management believes that these levels of allowance are appropriate based upon the Company’s loan portfolio and the currenteconomic conditions. 

The provision forloan losses in 2001 was $672,000 compared to $734,000 in 2000. The allowance for loan losses represented approximately 1.1% and1.3% of total loans outstanding at December 31, 2001 and 2000, respectively. Net chargeoffs were $929,000 and $1.2 million during2001 and 2000, respectively.

21
   
**Index**

 The Company has adedicated loan review function. All loans of $50,000 or more are reviewed annually and placed in various loan grading categorieswhich assist in developing lists of potential problem loans. These loans are constantly monitored by the loan review function toensure early identification of repayment problems so that adequate allowances can be made through the provision for loan losses.The formal allowance for loss adequacy test is performed at each calendar quarter end. Specific amounts of loss are estimated onproblem loans and historical loss percentages are applied to the balance of the portfolio using certain portfolio stratifications.Additionally, the evaluation takes into consideration such factors as changes in the nature and volume of the loan portfolio,current economic conditions, regulatory examination results, and the existence of loan concentrations.

Management’sjudgment in determining the adequacy of the allowance is based on evaluations of the collectibility of loans. These evaluationstake into consideration such factors as changes in the nature and volume of the loan portfolio, current economic conditions thatmay affect the borrower’s ability to pay, overall portfolio quality, and review of specific problem loans.  Indetermining the adequacy of the allowance for loan losses, management uses a loan grading system that rates loans in six differentcategories.  Grades four though six are assigned allocations of loss based on management’s estimate of potential losswhich is generally based on discounted collateral deficiencies or loss percentages by grade used by federal bank regulators. Loans graded one through three are stratified by type and allocated loss ranges based on historical loss experience for thestrata.  The combination of these results are compared quarterly to the recorded allowance for loan losses and materialdifferences are adjusted by increasing or decreasing the provision for loan losses.  Management uses a dedicated internal loanreviewer who is independent of the lending function to challenge and corroborate the loan grading system and provide additionalanalysis in determining the adequacy of the allowance for loan losses and the future provisions for estimated loanlosses.

Management believes that the allowance for loanlosses is adequate. While management uses available information to recognize losses on loans, future additions to the allowance maybe necessary based on changes in economic conditions. In addition, regulators, as an integral part of their examination process,periodically review the Company’s allowance for loan losses.  Such regulators may require the Company to recognizeadditions to the allowance based on their judgements of information available to them at the time of theirexamination. 

The Company does not allocate the allowance forloan losses to various loan categories.  The entire allowance is available to absorb losses from any and all loans.

 The following table presents a summary ofchanges in the allowance for loan losses for each of the past five years.

22
   
**Index**
**Table 7Allowance for Loan Losses**(*inthousands*)    
 
 
December31,
 
 
2002

 
2001

 
2000

 
1999

 
1998

Balance at beginning of year

$

1,880

 

2,137

 

2,589

 

1,708

 

2,013

Charge–offs:
          
Commercial
 
129
 
829
 
1,083
 
270
 
663

Real estate–mortgage
 
40
 
14
 
33
 
41
 
53

Installment loans to individuals
 
   308
 
   413
 
   320
 
   528
 
      315

 
 
   477

 
1,256

 
1,436

 
   839

 
1,031

Recoveries:
          
Commercial
 
147
 
136
 
56
 
47
 
19

Real estate–mortgage
 
15
 
15
 
13
 
5
 
23

Installment loans to individuals
 
   122
 
   176
 
     182 
 
   208
 
    154

 
 
   284

 
   327

 
   251

 
   260

 
   196

Net charge–offs

 
   193

 
   929

 
1,185

 
   579

 
   835

Additions charged to operations
 
1,071
 
   672
 
   733
 
  1,460  
 
   530

Allowance acquired from purchase acquisition

 
   517

 
        -

 
        -

 
       -

 
         -
  
1,588

 
   672

 
   733

 
1,460

 
  530

Balance at end of year

$

3,275

 

1,880

 

2,137

 

2,589

 

1,708

Ratio of net charge–offs during the period toaverage loans outstanding during theperiod
           
.09%
 
.56%
 
.72%
 
.38%
 
.59%
           
The followingtable summarizes past due and non–accrual loans, other real estate and repossessions, and income that would have beenreported on non–accrual loans for each of the past five years:

**Table 8Non-Performing Assets**(*in thousands*)
     
 December31,  
2002

 
2001

 
2000

 
1999

 
1998

Other real estate andrepossessions

$

-

 

-

 

-

 

-

 

33

Accruing loans 90 days or   more past due

$

33

 

186

 

142

 

281

 

256

Non–accrual loans

$

3,534

 

1,177

 

6,685

 

1,342

 

1,259

Interest on non–accrual loans   which would have been   reported

$

842

 

375

 

319

 

20

 

209
           
The total ofnon-accrual loans increased 200% or $2,357,000 from $1,177,000 at December 31, 2001 to $3,534,000 at December 31, 2002.  Theincrease is the net result of the following changes:

Balance at December 31, 2001

$

1,177,000

Loans reclassified to non-accrual in 2002
 
3,531,000

Loans with improved performance and placed back on   accrual status during 2002
 
(373,000)

Payment received on non-accrual loans during 2002
 
(713,400)

Non-accrual loans that were charged-off during 2002
 
 (86,800)
 
$

3,534,800

23
   
**Index**

The balance ofnon-accrual loans at December 31, 2002 consists of nine (9) borrowing relationships, three of which total $3,387,000.  Oneloan totaling $1.9 million to a health care company is collateralized by commercial real estate; one loan for approximately$940,000 is collateralized by 187 acres of unimproved land; and a loan relationship totaling approximately $600,000 to a constructionenterprise is collateralized by commercial real estate, accounts receivable and equipment used in the business.  A total of$561,300 of valuation allowances for non-accrual loans is included in the allowance for loan losses at December 31, 2002. There were no related party loans in the non-performing loan totals at December 31, 2002 or 2001.  For a more completediscussion of the related party transactions, see note 13 to the consolidated financial statements.

While there maybe additional loans in the portfolio that may become classified as conditions indicate, management is not aware of any potentialproblem loans that are not disclosed in the table above.

Aloan is placed on non–accrual status when, in management’s judgment, the collection of interest appears doubtful. As aresult of management’s ongoing review of the loan portfolio, loans are classified as non–accrual generally when theyare past due in principal or interest payments for more than 90 days or it is otherwise not reasonable to expect collection ofprincipal and interest under the original terms. Exceptions are allowed for 90 day past due loans when such loans are well securedand in the process of collection. Generally, payments received on non–accrual loans are applied directly to principal.

**Deposits**

Time deposits of $100thousand and greater totaled $32.8 million at December 31, 2002, compared with $31.2 million at year-end 2001. The Bank had nobrokered CD’s outstanding during 2002, 2001 or 2000.  The following table sets forth the scheduled maturities of timedeposits of $100 thousand and greater at December 31, 2002.

**Table 9Deposits**(*inthousands*)  

Within 3 months

$

11,754

After 3 through 6 months
 
4,150

After 6 through 12 months
 
8,751

After 12 months
 
  8,182

      Total

$

32,837

The Bank also utilizes retail repurchase agreementsfor short-term borrowings.  The retail repurchase agreements are agreements with Bank customers to sweep excess demand depositfunds to an overnight account that bears interest at the Bank’s 91-day time deposit rate.  The following table setsforth certain information regarding Federal funds purchased and securities sold under repurchase agreements for the periodsindicated.

**Table 10Short-term Borrowings***(in thousands)*
  
December 31,
  
2002

2001

Average balance outstanding

$

14,236

13,887

Maximum amount outstanding at any month-end during  the year

$

17,193

15,351

Balance outstanding at end of year

$

16,045

14,144

Weighted average interest rate during the year

 

1.45%

3.47%

Weighted average interest rate at end of year
 
1.00%

1.50%

24
   
**Index**

**Liquidity**

The Bank mustmaintain, on a daily basis, sufficient funds to cover the withdrawals from depositors’ accounts and to supply new borrowerswith funds. To meet these obligations, the Bank keeps cash on hand, maintains account balances with its correspondent banks, andpurchases and sells federal funds and other short-term investments. Asset and liability maturities are monitored in an attempt tomatch these to meet liquidity needs. It is the policy of the Bank to monitor its liquidity to meet regulatory requirements andtheir local funding requirements.

The Bankmaintains relationships with correspondent banks that can provide funds to it on short notice, if needed. Presently, the Bank hasarrangements with a commercial bank for short term unsecured advances up to $5.0 million.  Cash and cash equivalents decreased$7.0 million to a total $13.2 million at December 31, 2002, as cash flows provided by financing and operating activities wereout-paced by amounts used by investing activities. Cash inflows from operations totaled $5.8 million in 2002, while inflows fromfinancing activities totaled $432 thousand. Included in financing activities were borrowings on notes payable of $7.2 million andFHLB borrowings of $38.5 million which offset the $15 million decrease in deposits net of the deposits purchased in the ACBtransaction. Additionally, FHLB advance repayments of $27.4 million, $1.1 million of dividends paid to stockholders and $2.1million for the repurchase and retirement of common stock were used by financing activities. 

Investingactivities used $13.3 million of cash and cash equivalents, principally composed of net advances of loans to customers of $17.5million during 2002 and net investment security reductions of $8.6 million.

See the consolidatedstatements of cash flows in the consolidated financial statements for a more complete analysis of cash flows.

In the normal course ofbusiness the Bank is party to financial instruments with off balance sheet risk.  See note 10 to the consolidated financialstatements for a discussion of these risks and contractual commitments.

**Capital Resources**

The Company continues to maintain adequate capital ratios. The following tables presentthe Company’s regulatory capital position at December 31, 2002.
**Table 11Capital Ratios**   
Actual as of December 31, 2002

Tier 1 Capital
 
9.29
 %
Tier 1 Capital minimum requirement
 
4.00
 %
Excess

 
5.29

 %
Total Capital

 
10.54

 %
Total Capital minimum requirement
 
  8.00
 %
Excess

 
  2.54

 %

Tier 1 Capital to adjusted total assets
    
  (“Leverage Ratio”)
 
7.52
 %
Minimum leverage requirement
 
  4.00
 %
Excess

 
  3.52

 %
During 2002, 2001, and2000 the Company redeemed and retired 41,065, 7,150, and 9,770 shares, respectively, of its $1 par value common stock for a totalpurchase price of $2,133,645, $320,250, and $390,800, respectively.

25
   
**Index**

For a more completediscussion of the actual and required capital ratios of the Company and the Bank, see note 16 to the consolidated financialstatements.

Average equity toaverage assets was 9.74% in 2002, 11.11% in 2001, and 10.52% in 2000. The ratio of dividends declared to net earnings was 27.11%during 2002, compared with 37.26% and 33.07% in 2001 and 2000, respectively.

**Asset/Liability Management**

It is theCompany’s objective to manage assets and liabilities to provide a satisfactory, consistent level of profitability within theframework of established cash, loan, investment, borrowing and capital policies. Certain officers are charged with theresponsibility for monitoring policies and procedures that are designed to ensure acceptable composition of the asset/liabilitymix. It is the overall philosophy of management to support asset growth primarily through growth of core deposits, which includedeposits of all categories made by local individuals, partnerships and corporations. The objective of the policy is to controlinterest sensitive assets and liabilities so as to minimize the impact of substantial movements in interest rates onearnings.

Theasset/liability mix is monitored on a regular basis. A report reflecting the interest sensitive assets and interest sensitiveliabilities is prepared and presented to the Board of Directors on a monthly basis.  One method to measure a bank’sinterest rate exposure is through its repricing gap. The gap is calculated by taking all assets that reprice or mature within agiven timeframe and subtracting all liabilities that reprice or mature within that timeframe. The difference between these twoamounts is called the “gap”, the amount of either liabilities or assets that will reprice without a corresponding assetor liability repricing.

A negative gap(more liabilities repricing than assets) generally indicates that the bank’s net interest income will decrease if interestrates rise and will increase if interest rates fall. A positive gap generally indicates that the bank’s net interest incomewill decrease if rates fall and will increase if rates rise.

 The following tablesummarizes the amounts of interest–earning assets and interest–bearing liabilities outstanding at December 31, 2002,that are expected to mature, prepay or reprice in each of the future time periods shown. Except as stated below, the amount ofassets or liabilities that mature or reprice during a particular period was determined in accordance with the contractual terms ofthe asset or liability.  Adjustable rate loans are included in the period in which interest rates are next scheduled to adjustrather than in the period in which they are due, and fixed rate loans and mortgage–backed securities are included in theperiods in which they are anticipated to be repaid based on scheduled maturities. The Company’s savings accounts andinterest–bearing demand accounts (NOW and money market deposit accounts), which are generally subject to immediatewithdrawal, are included in the “Three Months or Less” category, although historical experience has proven that therates of these deposits to be more stable over the course of a year.

26
   
**Index**
**Table 12Interest Rate Gap Sensitivity**(*inthousands*)    
 
 
 AtDecember 31, 2002Maturing or Repricing in
ThreeMonths orLess

FourMonths to12 Months

1 to 5Years

Over 5Years
 
Total

Interest–earning assets:
            
Interest-bearing deposits with    other banks

$

394

 

-

 

-

  

-
 
394

Federal funds sold
 
3,178
 
-
 
-
 
-
 
3,178

Investment securities
 
250
 
1,843
 
21,186
 
16,862
 
40,141

Mortgage loans held for sale
 
2,332
 
-
 
-
 
-
 
2,332

Loans
 
101,582
 
25,312
 
100,410
 
6,138
 
233,442

Other investments
 
           -
 
        -
 
           -
 
  1,275
 
   1,275

Total interest–bearing assets

$

107,736

 

27,155

 

121,596

 

24,275

 
280,762

Interest–bearing liabilities:
          
Deposits:
          
Demand and savings

$

84,680

 

-

 

-

 

-
 
84,680

Time deposits
 
36,644
 
48,690
 
25,496
 
340
 
111,170

Securities sold under   repurchase agreements
 
16,045
 
-
 
-
 
-
 
16,045

FHLB advances
 
  3,531
 
10,344
 
625
 
         -
 
 14,500

Total interest–bearing liabilities

$

140,900

 

59,034

 

26,121

 

    340

 
226,395

Interest sensitive difference per period

 
(33,164)

 
(31,879)

 
95,475

 
23,935

54,367

Cumulative interest sensitivity difference
 
(33,164)
 
(65,043)
 
30,432
 
54,367
 
Cumulative difference to total assets

 
(11.00%)

 
(21.57%)

 
10.09%

 
18.03%

 
At December 31, 2002,the difference between the Company’s liabilities and assets repricing or maturing within one year was $65 million. Due to anexcess of liabilities repricing or maturing within one year, a rise in interest rates would cause the Company’s net interestincome to decline. 

Certain shortcomingsare inherent in the method of analysis presented in the foregoing table. For example, although certain assets and liabilities mayhave similar maturities or periods to repricing, they may react in different degrees or at different points in time to changes inmarket interest rates. Additionally, certain assets, such as adjustable–rate mortgages, have features that restrict changesin interest rates, both on a short–term basis and over the life of the asset. Changes in interest rates, prepayment rates,early withdrawal levels and the ability of borrowers to service their debt, among other factors, may change significantly from theassumptions made in the table.

**Inflation**

Inflation impacts thegrowth in total assets in the banking industry and causes a need to increase equity capital at higher than normal rates to meetcapital adequacy requirements. The Company copes with the effects of inflation through the management of its interest ratesensitivity gap position by periodically reviewing and adjusting its pricing of services to consider current costs, and throughmanaging its level of net income relative to its dividend payout policy. 
**Recent Accounting Pronouncements**
In September 2000, theFASB issued Statement of Financial Accounting Standards No. 140, “Accounting for Transfers and Servicing of Financial Assetsand Extinguishments of Liabilities - a Replacement of FASB Statement No. 125” (“SFAS 140”). SFAS 140 revises thecriteria for accounting for securitizations and other transfers of financial assets and collateral. In addition, SFAS 140 requirescertain additional disclosures. Except for the new disclosure provisions, which were effective for the year ended December 31,2000, SFAS 140 was effective for the transfer of financial assets occurring after March 31, 2001. The provisions of SFAS 140 didnot have a significant effect on the consolidated financial statements.

 In July 2001, the FASBissued Statements of Financial Accounting Standards No. 141, “Business Combinations” and No. 142, “Goodwill andOther Intangible Assets.” These standards change the accounting for business combinations by, among other things, prohibitingthe prospective use of pooling-of-interests accounting and requiring companies to stop amortizing goodwill and certain intangibleassets with an indefinite useful life created by business combinations accounted for using the purchase method of accounting.Instead, goodwill and intangible assets deemed to have an indefinite useful life will be subject to an annual review forimpairment. The new standards generally were effective in the first quarter of 2002. The provisions of these statements wereapplied in the business combinations with ACB.

**Item 7.  Financial Statements**

The financialstatements and the report of independent public accountants are included in this report beginning at page F-1.

**Item 8.  Changes in and Disagreements with Accountants on Accounting and FinancialDisclosure**

For the yearsended December 31, 2002 and December 31, 2001, the accounting firm of Porter Keadle Moore, LLP was the principal accountant for theCompany.  The Company had no disagreements with its accountants on any matters of accounting principle or practices orfinancial statement disclosure.

28
   
**Index**
**PART III**
**Item 9.    Directors, Executive Officers, Promoters and Control Persons; Compliance withSection                16(a) of the Exchange Act**

**The Board of Directors**

The followingtable sets forth for each director of the Company as of March 3, 2003, (a) the person’s name, (b) his age at December 31,2002, (c) the year he was first elected as a director of the Company; and (d) his positions with the Company and the Bank, otherthan as a director, his principal occupation and business experience for the past five years, and other directorships.

**Name**

**Age**

**YearFirst Elected**

**Position with Company; Principal Occupation;Business Experience; Directorships**

J. Henry Cheatham, III

52

1994

Vice President of Textiles, Inc.

James G. Cheatham

50

1995

President of the 1888 Group, a textile company

James A. Mankin

76

1982

Secretary; Retired Merchant, Real Estate Developer, and Director of Shoal CreekDevelopment Company, Director of the 1888 Group

David G. Newton

54

1985

Real Estate Developer

John T. Newton, Jr.

56

1993

Chairman of the Board of the Company, Chairman of the Board of the Bank, Attorney, Newton& Howell, P.C.

J. Charles Copeland1

41

2002

President, Chief Executive Officer, Treasurer of the Company and President of theBank

C. A. Knowles

70

1982

Marketing Advisor of the Company, Retired President of the Company and the Bank, Directorof the 1888 Group.

Directors are elected at each annual meeting ofshareholders and hold office until the next annual meeting and until their successors are elected and qualified.  John T.Newton, Jr. and David G. Newton are brothers and are first cousins of J. Henry Cheatham, III and James G. Cheatham, who are alsobrothers.  There are no other family relationships among directors and executive officers of the Company.

                                         1 Mr. Copeland replaced C. A. Knowles in said Capacities onJuly 1, 2002.

29
   
**Index**

**Executive Officers**

The following table sets forth for each namedexecutive officer of the Company (a) the person’s name, (b) his age at December 31, 2002, (c) the year he was first electedas an executive officer of the Company, and (d) his positions with the Company and the Bank.

**Name**

**Age**

**Year First Elected**

**Principal Occupation; Business Experience**

Mark A. Flowers

47

2001

Assistant Treasurer of the Company since 2001, Senior Vice President of the Bank since2001, Principal Accounting and Financial Officer of the Company since  December 2000.

J. Charles Copeland

41

2002

President, Chief Executive Officer and Treasurer of the Company and President of the Bankas of July 1, 2002.  

**Item 10.  Executive Compensation**

The following table sets forth the annualcompensation paid by the Company and its subsidiaries to certain of the Company’s executive officers whose cash compensation,including salary and bonus, exceeded $100,000.

 

 

 

30
   
**Index**

**SUMMARY COMPENSATION TABLE**
  
Annual Compensation

Long-TermCompensation

All Other Compensation

Name and PrincipalPosition

    Year

 Salary(1)

 Bonus

All OtherAnnualCompensation

Securities Underlying Options/SAR

 401K Contributions(2)

 InsurancePremiums(3)

C. A. Knowles President, Chief ExecutiveOfficer, and Treasurer of theCompany and Marketing Advisor of the Company  (4)

2002(5)

$136,229

$39,363

*

-0-

$17,371

12,273

2001

$205,940

$55,995

*

-0-

$17,535

10,099

2000

$201,640

$78,338

*

-0-

$17,535

  8,709

Christopher L. Hill Executive Vice Presidentof the Bank, CommercialLoans

2002

$119,752

$11,722

*

-0-

$13,107

  6,294

2001

$112,223

$12,028

*

-0-

$12,450

  5,549

2000

$  97,262

$21,702

*

-0-

$11,735

  4,716

J. Charles Copeland Executive Vice President ofthe Bank, President, ChiefExecutive Officer, andTreasurer of theCompany (6)

2002

$136,950

$15,370

*

$8,948(7)         

$15,175

  6,328

2001

$121,850

$  7,500

*

-0-

$12,961

  5,853

2000

$105,962

$10,050

*

-0-

$10,572

  4,750

James H. Smallwood Senior Vice President of theBank, Mortgage Loans

2002

$  77,296

$57,103

*

-0-

$13,142

  6,775

2001

$  77,337

$33,548

*

-0-

$11,111

  5,776

2000

$  70,692

$31,859

*

-0-

$10,276

  5,135

*Does not meet the Securities and Exchange Commission’s threshold fordisclosure

_____________________(1)  Includes Director’s fees, ifany.(2)  Represents Company matching of 401(k)contributions.(3)  Reflects life insurance premiums paid by theCompany.  This insurance benefit is offered to all employees.(4)  Mr. Knowles served as President, Chief ExecutiveOfficer and Treasurer until July 1, 2002.  Since July 1, 2002, Mr. Knowles has been serving the Company in the capacity ofMarketing Advisor and Director.(5)  Mr. Knowles’ 2002 compensation reflectsamounts paid to him as President, CEO and Treasurer of the Company as well as compensation paid to him as Marketing Advisor for theCompany.(6)  Mr. Copeland replaced Mr. Knowles as President,Chief Executive Officer and Treasurer on July 1, 2002.(7)  This reflects the aggregate value of Mr.Copeland’s stock options based on the book value per share of the Company’s Common Stock as of December 31,2002.

31
   
**Index**

The following table sets forth the number and potential realizable value of stock options granted in 2002.

Option Grants in Last Fiscal Year

Name

No. of Securities Underlying Option/SARs  Granted(1) 

% of Total Options/SAR Granted to Employees in  Fiscal Year  

 Exercise or  Base Price  

 Expiration    Date    

J. Charles Copeland

232

100%

N/A*

12/31/03

*The exercise price for Mr. Copeland’s options is the book value per share of theCompany’s Common Stock as of the date Mr. Copeland exercises his options.

 The following tablesets forth the fiscal year–end value of unexercised options held by the named executive officers at the end of fiscal year2002.

Fiscal Year-End Option Values
 
No. of Securities UnderlyingUnexercised Options atFiscal Year End
 
Value of UnexercisedIn-the-Money OptionsAt Fiscal Year End

Name
 
Exercisable
 
Unexercisable
 
Exercisable
 
Unexercisable

J. Charles Copeland

232
 
--
 
$8,948*

--

*This reflects the aggregate value of Mr. Copeland’s options based on the book valueper share of the Company’s Common Stock at year end.

**Director Compensation**

Each director of the Company receives a $1,600annual retainer plus $300 per meeting attended for his service as a director of the Company.  Each director of the Bankreceives an annual retainer of $3,000 plus $300 per meeting attended for their service as a director of the Bank and $150 for eachBoard committee meeting they attend.

**Item 11.  Security Ownership of Certain Beneficial Owners and Management andRelated Stockholder Matters**

**Principal Holders of Stock**

The followingtable provides for each person who, to the best information and knowledge of the Company, beneficially owned 5% or more of theoutstanding shares of Common Stock as of  March 3, 2003, the following information: (a) the owner’s name and address, (b) thenumber of shares of Common Stock owned, and (c) the  percentage such number represents of the outstanding shares of CompanyCommon Stock.  Unless otherwise indicated, the listed owners are the record owners of, and have sole voting and investmentpowers over, their shares.

32
   
**Index**

Name and Address

Number of SharesBeneficially Owned

Percentage of Total(1)

John T. Newton, Sr. 1076 Maple Drive Griffin, Georgia  30223

189,670(2)

25.96%

James G. Cheatham Post Office Box 506 Griffin, Georgia  30224

51,000(3)

6.98%

John Henry Cheatham, III 2773 Hwy 16 WestGriffin, Georgia  30223

40,976(4)

5.61%

Lelia Cheatham Von Stein 445 Rich Mountain Road Brevard, North Carolina  28712

20,104(5)

2.75%

(1)

The percentagesshown are based on 730,674 shares of Common Stock outstanding on March 3, 2003.

(2)

Includes (i)171,904 shares owned by the Newton Family Partnership, of which he is the General Partner and (ii) 2,808 shares owned by the TrustUnder Will of Virginia Cheatham Newton, of which he is trustee.  Mr. John T. Newton Sr.’s address is 1076 Maple Drive,Griffin, Georgia 30224.

(3)

Includes 15,416shares owned by his three children.  Mr. James G. Cheatham’s address is 2761 Hwy 16 West, Griffin, Georgia30223.

(4)

Includes 5,824shares owned by his son.  Mr. John Henry Cheatham’s address is 2773 Hwy 16 West, Griffin, Georgia30223. 

(5)    

Includes 14,816shares owned by her children.  Ms. Von Stein’s address is 445 Rich Mountain Road, Brevard North Carolina28712. 

****
33
   
**Index**

**Stock Owned By Management**

The following table provides for each directorof the Company, each named executive officer, and for all directors and officers of the Company as a group, as of March 3, 2003,the following information: (a) the name of the named executive officer, director, or the number of persons in the group; (b) thenumber of shares of Common Stock beneficially owned by the named executive officer, director, or the group; and (c) the percentagesuch number represents of the outstanding shares of Common Stock.  Unless otherwise indicated, the listed person is the recordowner of, and has sole voting and investment powers over his shares.

Name and        Address
Number of Shares        Beneficially Owned
Percentage        of Total(1)
   
James G.Cheatham
51,000(2)
6.81%
John Henry Cheatham,III
40,976(3)
5.55%
David G.Newton
42,604(4)
5.54%
John T. Newton,Jr.
37,458(5)
 4.84%
J. Charles Copeland
732(6)
*   
James A.Mankin
100(7)
*   
C. A.Knowles
920(8)
*   
All directors and executive officers        as a group (9 persons)
168,673
22.98%
________________________*         Indicates less than onepercent.

(1)

 The percentages shown are based on 730,674 shares of Common Stockoutstanding on March 3, 2003, which includes, as to each person and group listed, the number of shares of Common Stock deemed ownedby such holder pursuant to Rule 13d-3 under the Securities Exchange Act of 1934, as amended, assuming the exercise of options heldby such holder that are exercisable within 60 days of March 3, 2003.

(2)

 Includes 15,416 shares held by his children. Mr. James G.Cheatham’s address is 2761 Hwy. 16 West, Griffin, Georgia 30223.

(3)

 Includes 5,824 shares held by Mr. John Henry Cheatham as custodian for thebenefit of his son.  Mr. John Henry Cheatham’s address is 2773 Hwy 16 West, Griffin, Georgia 30223. 

(4)

 Includes 11,825 shares held by Mr. David G. Newton as trustee for thebenefit of his niece and nephew.  Mr. David G. Newton’s address is 651 Brook Circle, Griffin, Georgia 30224.

(5)

 Includes (a) 10,014 shares held by Mr. John T. Newton, Jr. as trustee forthe benefit of his niece and nephew and (b) 250 shares owned by Mr. John T. Newton Jr.’s wife, as to which Mr. John T. Newtondisclaims beneficial ownership.  Mr. John T. Newton’s address is 16 Stillwater Trace, Griffin,Georgia  30223.

(6)

 Includes currently exercisable options for 232 shares of CommonStock.  Mr. Copeland’s address is 106 Four Oaks Drive, Griffin, Georgia 30224.

(7)

 Does not include 796 shares also owned by Mr. Mankin’s wife, as towhich he disclaims beneficial ownership.  Mr. Mankin’s address is 1123 Pine Valley Road, Griffin, Georgia30224.
(8)Does not include 100 shares owned by Mr. Knowles’ wife, as to which Mr. Knowles disclaims beneficial ownership.  Mr. Knowles address is 1119 Pine Valley Road, Griffin, GA  30224.
34
   
**Index**

            The following tablegives information about the Company’s equity compensation awards.  The Company does not have any equity compensationplans.  This table reflects the Company’s sole equity compensation arrangement with its President and CEO,J. Charles Copeland, providing for the award of options to purchase the Company’s Common Stock during calendar year2003.

Equity Compensation Plan Information

** **Plan Category
(a)Number of securitiesto beissuedupon exercise ofoutstanding options,warrants and rights(b)Weighted-averageexercise price ofoutstandingoptions, warrants  and rights(c)Number of securities remainingavailable for future issuanceunder equity compensation plans (excluding securities  reflected in column (a))
  
 
Equity compensation plansapproved by stockholders

-0-

-0-

-0-

Equity compensation plans notapproved by stockholders

232

N/A

N/A

Total

232

N/A

N/A

____________________The table sets forth options granted to J. Charles Copeland by the Executive Committee ofthe Board of Directors.  Such grants were specific to Mr. Copeland.  The exercise price for Mr. Copeland’s optionsis the book value per share of the Company’s Common Stock as of the date Mr. Copeland exercises his options.
**Non-Shareholder Approved Equity Arrangements**
In December of 2002,the Executive Committee of the Company’sBoard of Directors, without shareholder approval, approved an incentive stock option arrangement with J. Charles Copeland, its Chief Executive Officer and President,whereby the Company would issue up to a maximum number of 1,000 shares ofits Common Stock at book value (the exercise price) to Mr. Copeland based on theBank’s performance.  Under this agreement and based on the Bank’s 2002performance, on December 23, 2002, the Company granted Mr. Copeland options topurchase 232 shares of the Company’s Common Stock at an exercise price equalto the book value per share as of the date of exercise.  Mr. Copeland mayexercise these options at any time over the course of calendar year 2003.

**Item 12.  Certain Relationships and Related Transactions**

The Company’sdirectors and officers and certain companies and individuals associated with them have been customers of, and have had bankingtransactions with, the Bank and are expected to continue such relationships in the future.  Pursuant to such transactions, theCompany’s directors and officers from time to time have borrowed funds from the Bank for various business and personalreasons.  In the opinion of the management of the Company, the extensions of credit made by the Bank to its directors andofficers since January 1, 2002 (a) were made in the ordinary course of business, (b) were made on substantially the same terms,including interest rates and collateral, as those prevailing at the time for comparable transactions with other persons and (c) didnot involve more than a normal risk of collectibility or present other unfavorable features.  See note 13 under notes toconsolidated financial statements in Item 7 hereof.

35
   
**Index**

**Item 13. Exhibits and Reports on Form 8-K**

(a)  Exhibits:

The Company submits herewith as exhibits tothis report on Form 10-KSB the exhibits required by Item 601 of Regulation S-B, subject to Rule 12b-32 under the SecuritiesExchange Act of 1934.

Exhibit.    No.            Document
2.0

 Agreement and Plan ofReorganization, dated as of September 20, 2002, by and between American Community Bank of Georgia and FNB Banking Company, asamended. (Incorporated by reference from Exhibit 2.0 to the Company’s annual report on Form 10-KSB for the year endedDecember 31, 2001.)

3.1

 Amended and Restated Articles ofIncorporation of FNB Banking Company, dated as of October 12, 1982, as amended on April 16, 1987. (Incorporated by referencefrom Exhibit 3.1 to the Company’s annual report on Form 10-KSB for the year ended December 31, 2001.)

3.2

 Bylaws of FNB Banking Company, asamended. (Incorporated by reference from Exhibit 3.2 to the Company’s annual report on Form 10-KSB for the year endedDecember 31, 2001.)

4.1

 See Exhibits 3.1 and 3.2 forprovisions of Articles of Incorporation and Bylaws, as amended, which define the rights of the holders of Common Stock of FNBBanking Company.

21.0

 Subsidiary of FNB Banking Company. (Incorporated by reference from Exhibit 21.0 to the Company’s annual report on Form 10-KSB for the year ended December 31,1999.)

24.0

 A Power of Attorney is set forth on thesignature pages to this Form 10-KSB.

99.1

 Certification Pursuant To 18U.S.C. Section1350.

99.2

 Certification Pursuant To 18U.S.C. Section1350.

(b)  Reports on Form 8-K:

None.

**Item 14. Controls and Procedures.**

            Our management,including the chief executive and chief financial officers, supervised and participated in an evaluation of our disclosure controlsand procedures (as defined in federal securities rules) within the 90 days before we filed this report. Based on that evaluation,our CEO and CFO have concluded that our disclosure controls and procedures are effective in accumulating and communicatinginformation to our management, including our President and CEO and CFO, as appropriate to allow timely decisions regarding requireddisclosures of that information under the Securities and Exchange Commission’s rules and forms and that our disclosurecontrols and procedures are designed to ensure that the information we are required to disclose in reports that we file or submitunder all applicable federal securities law is recorded, processed, summarized and reported within the time periods specified inthe Securities and Exchange Commission’s rules and forms.

            There were nosignificant changes in our internal controls or in other factors that could significantly affect these controls subsequent to thedate of their evaluation.

36
   
**REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS**

To the Board of Directors and StockholdersFNB Banking Company and Subsidiary

We have audited the accompanying consolidated balance sheets of FNB Banking Company andsubsidiary as of December 31, 2002 and 2001, and the related statements of earnings, changes in stockholders’ equity,comprehensive income and cash flows for each of the three years in the period ended December 31, 2002. These financial statementsare the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statementsbased on our audits.

We conducted our audits in accordance with auditing standards generally accepted in theUnited States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whetherthe financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting theamounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used andsignificant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that ouraudits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, inall material respects, the financial position of FNB Banking Company and subsidiary as of December 31, 2002 and 2001, and theresults of their operations and their cash flows for each of the three years in the period ended December 31, 2002, in conformitywith accounting principles generally accepted in the United States of America.

 

/s/PORTER KEADLE MOORE, LLP

Atlanta, GeorgiaJanuary 30, 2003

F-1
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Consolidated Balance Sheets**

**December 31, 2002 and 2001**

Assets  
2002
 
2001

Cash and due from banks, including reserve requirements of
 
   
$3,969,000 and $3,349,000

$

10,022,829

  

10,198,044

Federal funds sold
 
3,178,413
 
10,016,836

Cash and cash equivalents

 

13,201,242

 

20,214,880

Interest-bearing deposits with other banks
 
394,000
 
500,000

Investment securities available for sale
 
40,141,230
 
40,072,932

Other investments
 
1,275,100
 
848,200

Mortgage loans held for sale
 
2,331,850
 
2,765,505

Loans, net of allowances for loan losses of $3,275,061 and $1,879,656
 
229,918,530
 
172,650,626

Premises and equipment, net
 
7,688,918
 
7,473,190

Goodwill
 
4,401,920
 
-

Accrued interest receivable and other assets
 
 2,140,475
 
1,923,562

 

$

301,493,265

  

246,448,895
  
   

Liabilities and Stockholders’ Equity 
    
 
Deposits:
   
 
Demand

$

37,532,140

  

33,046,444

Interest-bearing demand
 
61,059,740
 
47,992,254

Savings
 
23,619,865
 
21,220,093

Time
 
111,169,905
 
100,306,617

Total deposits

 

233,381,650

 

202,565,408
   
Securities sold under retail repurchase agreements
 
16,045,451
 
14,143,548

FHLB advances
 
14,500,000
 
875,000

Note payable
 
7,242,326
 
-

Accrued interest payable and accrued liabilities
 
2,065,022
 
1,822,749

Total liabilities

 

 273,234,449

 

 219,406,705
    
  
Commitments
           
Stockholders’ equity:
     
Common stock, $1 par value; 5,000,000 shares authorized;
     
     730,939 and 772,004 shares issued and outstanding
 
730,939
  
772,004

Retained earnings
 
26,093,271

 
25,336,219

Accumulated other comprehensive income
 
1,434,606

 
 933,967

Total stockholders’ equity

 

 28,258,816

 
 27,042,190

 

$

301,493,265

 

246,448,895
  
   

See accompanying notes to consolidated financial statements.

F-2
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Consolidated Statements of Earnings**

**For the Years Ended December 31, 2002, 2001 and 2000**
  
2002
 
  2001
 
2000

Interest and dividend income:
      
Interest on loans, including fees of $2,536,193, $2,052,348 and       $2,473,072

$

16,455,822

 

16,015,271

 

17,098,182 

Interest on federal funds sold
 
84,177
 
619,868
 
256,297 

Interest-bearing deposits in other banks
 
26,274
 
31,157
 
106,546 

Interest on investment securities:
      
Tax-exempt
 
519,770
 
501,521
 
448,255 

Taxable
 
1,588,710
 
1,734,799
 
1,750,043 

Dividends on other investments
 
 97,888
 
 98,351
 
 115,372 

Total interest income

 

18,772,641

 

19,000,967

 

19,774,695 

Interest expense:

 

 

 

 

 

 

Deposits
 
4,309,154
 
6,849,672
 
6,594,320 

Note payable
 
118,700
 
3,008
 
15,643 

Retail repurchase agreements and other
 
336,542
 
 534,940
 
 803,702 

Total interest expense

 

 4,764,396

 

 7,387,620

 

 7,413,665 

Net interest income

 

14,008,245

 

11,613,347

 

12,361,030 

Provision for loan losses

 

 1,071,475

 

  672,136

 

 733,618 

Net interest income after provision for loan losses

 

12,936,770

 

10,941,211

 

11,627,412 

Other operating income:

 

 

 

 

 

 

Service charges
 
2,055,474
 
1,872,156
 
1,803,962 

Fees for trust services
 
190,000
 
170,000
 
242,500 

Securities gains (losses), net
 
847,760
 
54,228
 
(2,644)

Other
 
 745,580
 
 654,648
 
 590,634 

Total other operating income

 

 3,838,814

 

 2,751,032

 

 2,634,452 

Other operating expenses:

 

 

 

 

 

 

Salaries and employee benefits
 
6,370,293
 
5,773,295
 
5,429,916 

Occupancy and equipment
 
2,028,771
 
1,616,880
 
1,668,697 

Miscellaneous
 
 2,432,339
 
 2,203,087
 
 2,385,253 

Total other operating expenses

 

10,831,403

 

 9,593,262

 

 9,483,866 
       
Earnings before income taxes
 
5,944,181
 
4,098,981
 
4,777,998 
       
Income taxes
 
 2,034,613
 
1,300,108
 
 1,573,443 

Net earnings

$

3,909,568

$

 2,798,873

$

 3,204,555 
  
  
  
 
Net earnings per share

$

5.32

$

3.61

$

 4.07 
  
  
  
 
See accompanying notes to consolidated financial statements.

F-3
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Consolidated Statements of Changes in Stockholders’Equity**

**For the Years Ended December 31, 2002, 2001 and 2000**
   
CommonStock
  
RetainedEarnings
  
AccumulatedOtherComprehensiveIncome (Loss)
  
Total

Balance, December 31, 1999

$

788,924 

 

22,129,812 

 

    (73,348)

 

22,845,388 
         
Net earnings
 
- 
 
3,204,555 
 
- 
 
3,204,555 
         
Cash dividends declared of $1.35 per share
 
- 
 
(1,059,898)
 
- 
 
(1,059,898)
         
Shares repurchased and retired
 
(9,770)
 
(381,030)
 
- 
 
(390,800)
         
Change in accumulated other comprehensive
        
     income (loss)
 
 -  
- 
 
 614,114 
 
 614,114 
         
Balance, December 31, 2000
 
779,154 
 
23,893,439 
 
   540,766 
 
25,213,359 
         
Net earnings
 
- 
 
2,798,873 
 
- 
 
2,798,873 
          
Cash dividends declared of $1.35 per share
 
- 
 
(1,042,993)
 
- 
 
(1,042,993)
         
Shares repurchased and retired
 
(7,150)
 
(313,100)
 
- 
 
(320,250)
         
Change in accumulated other comprehensive
        
     income (loss)
 
 - 
 
 - 
 
393,201 
 
 393,201 
         
Balance, December 31, 2001
 
772,004 
 
25,336,219 
 
   933,967 
 
27,042,190 
         
Net earnings
 
- 
 
3,909,568 
 
- 
 
3,909,568 
         
Cash dividends declared of $1.45 per share
 
- 
 
(1,059,936)
 
- 
 
(1,059,936)
         
Shares repurchased and retired
 
(41,065)
 
(2,092,580)
 
- 
 
(2,133,645)
         
Change in accumulated other comprehensive
        
     income (loss)
 
- 
 
  - 
 
 500,639 
 
500,639 
         
Balance, December 31, 2002

$

   730,939 

 

26,093,271 

 

1,434,606 

 

28,258,816 
  
  
  
  
 
See accompanying notes to consolidated financial statements.

F-4
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Consolidated Statements of Comprehensive Income**

**For the Years Ended December 31, 2002, 2001 and 2000**
  
2002
 
2001
 
2000

Net earnings

$

3,909,568 

 

2,798,873

 

3,204,555

Other comprehensive income (loss):

 
 
 
 
 
 
Unrealized holding gains (losses) on investment securities     available for sale arisingduring period
 
1,655,242 
 
687,423
 
987,861

Reclassification adjustment for (gains) losses on investment     securities available forsale
 
(847,760)
 
 (54,228)
 
2,644
       
Total other comprehensive income (loss) before tax
 
807,482 
 
633,195
 
990,505
       
Income taxes related to other comprehensive income:
      
Unrealized holding gains (losses) on investment securities     available for sale arisingduring period
 
    (628,992)
 
    (260,601)
 
    (375,386)

Reclassification adjustment for (gains) losses on investment     securities available forsale
 
322,149 
 
20,607
 
(1,005)
      
Total income taxes related to other comprehensive     income (loss)
 
(306,843)
 
(239,994)
 
(376,391)

       
Total other comprehensive income (loss), net of tax
 
500,639
 
393,201
 
614,114
       
Total comprehensive income (loss)

$

4,410,207

$

3,192,074

$

3,818,669
  
  
  
 
See accompanying notes to consolidated financial statements.

F-5
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Consolidated Statements of Cash Flows**

**For the Years Ended December 31, 2002, 2001 and 2000**
 
 
       2002
 
      2001
 
    2000

Cash flows from operating activities:

      
Net earnings

$

3,909,568 

 

2,798,873 

 

3,204,555

Adjustments to reconcile net earnings to net cash provided
      
by operating activities:
      
Depreciation, amortization and accretion
 
336,474 
 
496,255 
 
573,406

Provision for loan losses
 
1,071,475 
 
672,136 
 
733,618

Provision for deferred income taxes
 
(121,607)
 
165,116 
 
242,554

(Gains) losses on sales of investment securities
 
(847,760)
 
(54,228)
 
2,644

(Gains) losses on disposals of premises and equipment
 
(21,185)
 
48,822 
 
2,746

Change in assets and liabilities, net of effects from purchase    acquisition:
      
Mortgage loans held for sale
 
433,655 
 
(1,678,464)
 
(393,062)

Interest receivable
 
151,854 
 
275,647 
 
(204,543)

Interest payable
 
(176,182)
 
(181,429)
 
174,192 

Other, net
 
1,074,927 
 
(26,512)
 
 (163,527)

Net cash provided by operating activities

 
5,811,219 

 
 2,516,216 

 
4,172,583
       
Cash flows from investing activities, net of effects from purchase      acquisition:
      
Payment for purchase of subsidiary, net of cash acquired of $5,993,138
 
(3,864,997)
 
- 
 
- 

Change in interest-bearing deposits with other banks
 
400,000 
 
- 
 
- 

Proceeds from sales of investment securities available for sale
 
4,459,008 
 
3,044,600 
 
509,437 

Proceeds from calls, maturities and paydowns of investment securities     available forsale
 
11,215,427 
 
18,511,592 
 
2,679,628 

Purchase of investment securities available for sale
 
(7,120,275)
 
(23,537,222)
 
(8,377,451)

Purchase of other investments
 
(301,900)
 
- 
 
(126,600)

Net change in loans
 
(17,525,941)
 
(10,808,202)
 
(9,761,548)

Proceeds from sale of trademark
 
200,000 
 
- 
 
- 

Proceeds from disposals of premises and equipment
 
251,075 
 
5,460 
 
8,300 

Additions to premises and equipment
 
(969,279)
 
(363,366)
 
 (301,549)

Net cash used by investing activities

 $

(13,256,882)

 $

(13,147,138)

 $

(15,369,783)

See accompanying notes to consolidated financial statements.

F-6
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Consolidated Statements of Cash Flows, continued**

**For the Years Ended December 31, 2002, 2001 and 2000**
  2002 2001 2000       
Cash flows from financing activities, net of effects from purchase  acquisition:
      
Net change in deposits

$

(15,476,312)

 

14,263,596 

 

10,515,965 

Net change in securities sold under retail repurchase agreements
 
726,791 
 
2,701,148 
 
2,051,324 

Proceeds from FHLB advances
 
38,500,000 
 
- 
 
32,125,000 

Repayments of FHLB advances
 
(27,375,000)
 
(125,000)
 
(39,750,000)

Borrowings on note payable
 
7,242,326 
 
- 
 
- 

Repayments of note payable
 
- 
 
(111,113)
 
(166,666)

Payment of cash dividends
 
(1,052,135)
 
(1,051,323)
 
(1,023,966)

Repurchase and retirement of common stock
 
(2,133,645)
 
(320,250)
 
(390,800)

Net cash provided by financing activities

 
432,025 

 
15,357,058 

 
 3,360,857 
       
Net change in cash and cash equivalents
 
(7,013,638)
 
4,726,136 
 
(7,836,343)
       
Cash and cash equivalents at beginning of year
 
20,214,880 
 
15,488,744 
 
23,325,087 
       
Cash and cash equivalents at end of year

$

13,201,242 

 

20,214,880 

 

15,488,744 
  
  
  
 
Supplemental disclosures of cash flow information:
      
Cash paid during the year for:
      
Interest

$

4,940,578 

 

7,569,049 

 

7,239,473 

Income taxes

$

1,489,000 

 

1,143,100 

 

1,518,000 
       
Noncash investing and financing activities:
      
Change in net unrealized gains/losses on investment securities   available for sale, net oftax

$

500,639 

 

393,201 

 

614,114 

Change in dividends payable

$

7,801 

 

(8,330)

 

35,932 

The Company purchased all of the capital stock of American Community Bank (Stockbridge,Georgia) for $10,061,654, including certain acquisition costs, of which $9,858,135 was paid in cash and $203,519 is payable uponthe tendering of all remaining shares.  In conjunction with the acquisition, assets were acquired and liabilities were assumedas follows:

Fair value of assets acquired

$

60,680,351

Liabilities assumed
 
50,618,697

 
 

10,061,654

Less amount payable at December 31, 2002
 
  203,519

Cash paid through December 31, 2002

$

  9,858,135
  
 
See accompanying notes to consolidated financial statements.

F-7
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements**

**(1)     Summary of Significant Accounting Policies**

The accounting and reporting policies of FNB Banking Company (the “Company”)and subsidiary, and the methods of applying those principles, conform with accounting principles generally accepted in the UnitedStates of America (“GAAP”) and with general practices within the banking industry promulgated by federal bankregulators. The following is a summary of the significant policies and procedures.

Basis ofPresentationThe consolidated financialstatements include the accounts of the Company and its wholly owned subsidiary,First National Bank of Griffin (the “Bank”). All significant intercompanyaccounts and transactions have been eliminated in consolidation.

The Bank commenced business in 1933 upon receipt of its charter from the GeorgiaDepartment of Banking and Finance. This state charter was converted to a national charter in 1965. The Bank is primarily regulatedby the Office of the Comptroller of the Currency (“OCC”) and the Company is regulated by the Federal Reserve Bank andboth undergo periodic examinations by these regulatory authorities. The Bank provides a full range of customary banking servicesthroughout Spalding, Henry and other surrounding counties in Georgia.

In preparing financial statements in conformity with GAAP, management is required to makeestimates and assumptions that affect the reported amounts in the financial statements. Actual results could differ significantlyfrom these estimates. Material estimates common to the banking industry that are particularly susceptible to significant change inthe near term include, but are not limited to, the determination of the allowance for loan losses, the valuation of real estateacquired in connection with or in lieu of foreclosure on loans, and valuation allowances associated with the realization ofdeferred tax assets which are based on future taxable income.

InvestmentSecuritiesThe Company classifies itssecurities in one of three categories: trading, available for sale, or held tomaturity. Trading securities are bought and held principally for the purpose ofselling them in the near term. Held to maturity securities are those securitiesfor which the Company has the ability and intent to hold the security untilmaturity. All other securities not included in trading or held to maturity areclassified as available for sale. At December 31, 2002 and 2001 the Company hadno trading or held to maturity securities.

Available forsale securities are recorded at fair value. Held to maturity securities arerecorded at cost, adjusted for the amortization or accretion of premiums ordiscounts. Unrealized holding gains and losses, net of the related tax effect,on securities available for sale are excluded from earnings and are reported asa separate component of stockholders’ equity until realized. Transfers ofsecurities between categories are recorded at fair value at the date oftransfer. Unrealized holding gains or losses associated with transfers ofsecurities from held to maturity to available for sale are recorded as aseparate component of stockholders’ equity. The unrealized holding gains orlosses included in the separate component of stockholders’ equity forsecurities transferred from available for sale to held to maturity aremaintained and amortized into earnings over the remaining life of the securityas an adjustment to yield in a manner consistent with the amortization oraccretion of premium or discount on the associated security. 

A decline inthe market value of any available for sale or held to maturity investment belowcost that is deemed other than temporary is charged to earnings and establishesa new cost basis for the security.

Premiums and discounts are amortized or accreted over the life of the related security asan adjustment to the yield. Realized gains and losses for securities classified as available for sale and held to maturity areincluded in earnings and are derived using the specific identification method for determining the cost of securitiessold.

OtherInvestmentsOther investments include equity securities with no readily determinable fair value. Theseinvestment securities are carried at cost.

F-8
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(1)     Summary of Significant Accounting Policies,continued**

Mortgage Loans Held for SaleMortgage loans held for sale are carried at the lower of aggregate cost or market value.The amount by which cost exceeds market value is accounted for as a valuation allowance. Changes in the valuation allowance areincluded in the determination of net earnings of the period in which the change occurs.

Loans, Loan Fees and Interest IncomeLoans are stated at principal amount outstanding, net of the allowance for loan losses.Interest on loans is calculated by using the simple interest method on daily balances of the principal amountoutstanding.

Accrual of interest is discontinued on aloan when management believes, after considering economic and business conditions and collection efforts, that the borrower’sfinancial condition is such that collection of interest is doubtful. When a loan is placed on nonaccrual status, previously accruedand uncollected interest is charged to interest income on loans. Generally, payments on nonaccrual loans are applied toprincipal.

Loan fees, net of certain originationcosts, have been deferred and are being amortized over the lives of the respective loans.

Allowance For Loan LossesThe allowance for loan losses is established through a provision for loan losses chargedto expense. Loans are charged against the allowance for loan losses when management believes that the collectibility of theprincipal is unlikely. The allowance represents an amount, which in management’s judgment, will be adequate to absorbprobable losses on existing loans that may become uncollectible.

Management’s judgment indetermining the adequacy of the allowance is based on evaluations of the collectibility of loans. These evaluations take intoconsideration such factors as changes in the nature and volume of the loan portfolio, current economic conditions that may affectthe borrower’s ability to pay, overall portfolio quality, and review of specific problem loans.  In determining theadequacy of the allowance for loan losses, management uses a loan grading system that rates loans in six differentcategories.  Grades four through six are assigned allocations of loss based on management’s estimate of potential loss,which is generally based on discounted, collateral deficiencies or loss percentages by grade used by the federal bankregulators.  Loans graded one through three are stratified by type and allocated loss ranges based on historical lossexperience for the strata.  The combination of these results are compared quarterly to the recorded allowance for loan lossesand material differences are adjusted by increasing or decreasing the provision for loan losses. Management uses a devotedinternal loan reviewer who is independent of the lending function to challenge and corroborate the loan grading system and provideadditional analysis in determining the adequacy of the allowance for loan losses and the future provisions for estimated loanlosses.

Management believes the allowance forloan losses is adequate. While management uses available information to recognize losses on loans, future additions to theallowance may be necessary based on changes in economic conditions. In addition, bank regulators, as an integral part of theirexamination process, periodically review the Bank’s allowance for loan losses. Such regulators may require the Bank torecognize additions to the allowance based on their judgments of information available to them at the time of theirexamination.

Impaired loans are measured based on the present value of expected future cash flowsdiscounted at the loan’s effective interest rate, or at the loan’s observable market price, or at the fair value of thecollateral of the loan if the loan is collateral dependent. A loan is impaired when, based on current information and events, it isprobable that all amounts due according to the contractual terms of the loan agreement will not be collected.

F-9
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(1)     Summary of Significant Accounting Policies,continued**

Premises and EquipmentPremises and equipment are stated at cost less accumulated depreciation. Depreciation iscomputed using the straight-line method over the estimated useful lives of the assets. When assets are retired or otherwisedisposed, the cost and related accumulated depreciation are removed from the accounts, and any gain or loss is reflected in incomefor the period. Costs incurred for maintenance and repairs are expensed currently. The range of estimated useful lives for premisesand equipment are:

                               Buildings andimprovements                                                                                         10 - 40 years                               Furniture andequipment                                                                                                  3 - 10 years

GoodwillGoodwill represents the excess of the purchase price for American Community Bank over thefair value of its net assets acquired.  Goodwill is tested annually for impairment unless events or circumstances arise thatwould indicate the need for more frequent testing.  The impairment tests are performed at the reporting level which in theCompany’s case is effectively the entire entity.  There were no goodwill impairment losses in the financialstatements.

Securities Sold Under Retail Repurchase AgreementsSecurities sold under retail repurchase agreements are secured borrowings from customersand are treated as financing activities and are carried at the amounts at which the securities will be subsequently reacquired asspecified in the respective agreements.

Income TaxesThe Company accounts for income taxes using the liability method and recognizes deferredtax assets and liabilities for the future tax consequences attributable to differences between the financial statement carryingamounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured usingenacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recoveredor settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in theperiod that includes the enactment date.

In the event the future tax consequences of differences between the financial reportingbases and the tax bases of the Company’s assets and liabilities results in deferred tax assets, an evaluation of theprobability of being able to realize the future benefits indicated by such asset is required. A valuation allowance is provided forthe portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will notbe realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferredtax liabilities, projected future taxable income, and tax planning strategies.

Net Earnings Per Common ShareBasic net earnings per common share are based on the weighted average number of commonshares outstanding during the period while the effects of potential common shares outstanding during the period such as options,convertible securities and warrants are included in diluted earnings per share. The Company has no potential common shares andcorrespondingly, earnings per share amounts for 2002, 2001 and 2000, respectively, are based on 734,285, 774,757 and 786,451shares, the weighted average number of common shares outstanding.

Comprehensive IncomeThe Company has elected to present comprehensive income in a separate consolidatedstatement of comprehensive income. Accumulated other comprehensive income is solely related to the net of tax effect of unrealizedgains (losses) on securities available for sale.

OtherProperty (other than cash deposits) held by the Bank in a fiduciary or agency capacity forcustomers is not included in the balance sheets since such items are not assets of the Bank.

F-10
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(2)**    **BusinessCombination**

On May 31, 2002, the Company consummated an agreement to acquire all of the outstandingshares of American Community Bank (“ACB”) for approximately $9.9 million in cash ($13.35 per share) plus certainacquisition costs.  The cash proceeds to consummate the purchase were obtained through a combination of borrowings under aline of credit with a correspondent bank and cash dividends paid to the Company by its bank subsidiary, First National Bank ofGriffin.  ACB was a banking corporation based in Stockbridge (Henry County), Georgia. The primary reason for the acquisitionwas to expand the Company’s banking franchise into the high growth area of eastern Henry County, Georgia.  The Companyaccounted for this transaction using the purchase method and accordingly, the original purchase price was allocated to assets andliabilities acquired based upon their fair values at the date of the acquisition. The excess of the purchase price over the fairvalue of the net assets acquired (goodwill) was approximately $4.4 million, none of which will be deductible for income taxpurposes.  ACB was merged into First National Bank of Griffin and is operated as a branch.

The following table summarizes the carrying amount, fair value adjustments and theresulting fair value of the assets acquired and liabilities assumed of ACB at May 31, 2002, the date of the acquisition:

***(amounts in thousands)***

** **

**CarryingAmount**

** **

**Fair ValueAdjustment**

** **

**Resulting FairValue Acquired**

Assets:

 

 

 

 

 

 

Cash and cash equivalents

$

5,993
 
- 
 
5,993

Investment securities and other investments
 
7,323
 
- 
 
7,323

Loans, net
 
40,813
 
- 
 
40,813

Premises and equipment
 
158
 
- 
 
158

Intangible assets
 
-
 
450 
 
450

Goodwill
 
-
 
4,402 
 
4,402

Other assets
 
  1,155
 
   385 
 
  1,540

 

$

55,442

 

5,237 

 

60,679
  
  
  
 
Liabilities and Stockholders’ Equity:
      
Deposits

$

46,308

 

750 

 

47,058

FHLB advances
 
2,500
 
- 
 
2,500

Acquisition payable
  
-
  
10,061 
  
10,061

Other liabilities
 
610
 
450 
 
1,060

Stockholders’ equity
 
  6,024
 
(6,024)
 
         -

 

$

55,442

 

5,237 

 

60,679
  
  
  
 
Intangible assets acquired totaled $450,000 and included $250,000 for the deposit baseintangible which is being amortized over seven years and $200,000 for a trademark.  Amortization expense of approximately$18,000 was recorded for the deposit intangible in 2002.  The trademark was sold in September 2002 with no resulting gain orloss.

The results of ACB have been included in the accompanying consolidated statements ofearnings only since May 31, 2002 (the date of the acquisition).  The following summarized proforma unaudited financialinformation is presented as if the purchase had occurred at the beginning of the period, and therefore includes adjustments foradditional interest expense and amortization of intangibles and other purchase accounting adjustments.  The unaudited proformafinancial information is not necessarily indicative either of the results of operations that would have occurred had the twocompanies actually been combined during the period presented or of future results of operations of the combinedcompanies.

F-11
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(2)**     **Business Combination,continued**

 

 

For the years endedDecember 31,(Unaudited)
  

  

2002

  

2001

Interest income

$

20,246,678 

$
23,191,290 

Interest expense
  
(5,015,866)
  
(9,184,691)

Net interest income

  
15,230,812 

  
14,006,599 

Provision for loan losses

  
(1,095,475)

  
(730,374)

Net interest income after provision for loan losses

  

14,135,337 

  

13,276,225 

Other income

  
3,967,420 

  
3,155,971 

Other expense
  
(11,694,583)
  
(11,527,856)

Earnings before income taxes

  

6,408,174 

  

4,904,340 

Income taxes

  
(2,209,487)

  
 (1,595,130)

Net earnings

$

 4,198,687 

$

3,309,210 
  
  
 
Net earnings per common share

$

 5.72 

$

 4.27 
  
  
 
Weighted average common shares outstanding
  
734,285 
   
774,757 
  
  
 
Certain fair value adjustments for deposits which were recorded as purchase accountingadjustments will be amortized over a period of one year and will not be recurring.  Net earnings were increased in the aboveunaudited proforma presentations for the amortization of this purchase accounting adjustment as follows:

  

 

For the years endedDecember 31,
  
2002
 
2001

Reduction in interest expense

$

750,000 

 $

750,000

Related income taxes
 
(285,000)

(285,000)

Net earnings effect

$

465,000

 $

465,000

 

 

 
 

 
**(3)    Investment Securities**

Investment securities available for sale at December 31, 2002 and 2001 are asfollows:

 

 

  December 31, 2002
 

 

AmortizedCost

 

GrossUnrealizedGains

 

GrossUnrealizedLosses

 

EstimatedFair Value

U.S. Government agencies

$

10,026,056

 

456,589

 

-

 

10,482,645

State, county and municipal
 
12,419,945
 
495,181
 
  30,802
 
12,884,324

Mortgage-backed securities
 
14,995,534
 
750,725
 
  27,242
 
15,719,017

Equity securities
 
229,540
 
 825,704
 
-
 
1,055,244

Total

$

37,671,075

 

1,709,361

 

  58,044

 

40,141,230
  
  
  
  
 
F-12
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(3)    Investment Securities, continued**

 

 

 December 31, 2001
 

 

AmortizedCost

 

GrossUnrealizedGains

 

GrossUnrealizedLosses

 

EstimatedFair Value

U.S. Government agencies

$

6,981,819

 

139,151

 

-

 

7,120,970

State, county and municipal
  
12,378,817

 

254,422
 
142,320 
12,490,919

Mortgage-backed securities

  

18,679,889

 

298,314
 
60,644 
18,917,559

Equity securities
  
526,010

 
1,017,474 
-
 
1,543,484

Total

$

38,566,535

 

2,528,199

202,964
 

40,072,932
  
  
  
  
 
The amortized cost and estimated fair value of investment securities available for sale atDecember 31, 2002, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities becauseborrowers have the right to call or prepay obligations with or without call or prepayment penalties.

 

 

AmortizedCost

 

EstimatedFair Value

U.S. Government agencies:
    
Within 1 year

$

501,377

 

515,100

1 to 5 years
 
6,530,319
 
6,912,365

5 to 10 years 
 
 2,994,360
 
3,055,180

 
$

10,026,056

 

10,482,645
   
  
 
State, county and municipal:
    
Within 1 year

$

250,000

 

250,000

1 to 5 years
 
2,354,108
 
2,470,432

5 to 10 years
 
6,666,473
 
6,926,483

More than 10 years
 
 3,149,364
 
3,237,409

 
$

12,419,945

 

12,884,324
   
  
 
Total securities other than mortgage-  backed  and equity securities:
    
Within 1 year

$

751,377

 

765,100

1 to 5 years
 
8,884,427
 
9,382,797

5 to 10 years
 
9,660,833
 
9,981,663

More than 10 years
 
3,149,364
 
3,237,409

Mortgage-backed securities
 
14,995,534
 
15,719,017
     
Equity securities
 
 229,540
 
1,055,244

 

$

37,671,075

 

40,141,230
    
  
 
Proceeds from sales of securities available for sale during 2002, 2001 and 2000 were$4,459,008, $3,044,600 and $509,437, respectively.   Gross gains and losses are as follows:

 

 

2002

 

2001

 

2000

Gross gains

$

847,760 

 

59,628 

 

- 

Gross losses
 
- 
 
   (5,400)
 
(2,644)

Net gains (losses)

$

847,760 

 

54,228 

 

(2,644)
  
  
  
 
Securities with a carrying value of approximately $31,674,000 and $29,050,000 at December31, 2002 and 2001, respectively, were pledged to secure public deposits and for other purposes.

F-13
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(4)     Loans**

Major classifications of loans, by purpose, at December 31, 2002 and 2001 are summarizedasfollows:

 

 

2002

 

2001

Commercial

$

139,441,818

 

98,083,345

Construction
 
25,959,809
 
17,534,275

Commercial accounts receivable
 
8,584,487
 
7,506,056

Consumer
 
52,455,736
 
44,330,938

Mortgage
 
7,000,178
 
7,446,838

Total        loans

 

233,442,028

 

174,901,452

Less:         Allowance for loan losses

 

3,275,061

 

1,879,656

                  Unearned interest and fees
 
248,437
 
371,170

Net loans

$

229,918,530

 

172,650,626
  
  
 
The Bank grants loans and extensions of credit to individuals and a variety of firms andcorporations located in its trade area, primarily Spalding County, Georgia and surrounding counties. Although the Bank has adiversified loan portfolio, a substantial portion of the loan portfolio is collateralized by improved and unimproved real estateand is dependent upon the real estate market in this geographical area.

Changes in the allowance for loan losses are summarized as follows:

  

 

2002

 

2001

 

2000

Balance        at beginning of year

$

1,879,656 

 

2,137,165 

 

2,588,697 

Amounts charged off
 
(476,828)
 
(1,257,176)
 
(1,436,467)

Recoveries on amounts        previously charged off
 
283,506 
 
327,531 
 
251,317 

Allowance from purchase        acquisition
 
517,252 
 
- 
 
- 

Provision charged to operating        expenses
 
1,071,475 
 
          672,136 
 
          733,618 

Balance at end of year

$

3,275,061 

 

1,879,656 

 

2,137,165 
  
   
   
 
The Bank was servicing approximately $6,165,000 and $9,071,000 of mortgage loans for theFederal Home Loan Mortgage Corporation at December 31, 2002 and 2001, respectively.

A summary of information pertainingto impaired loans for December 31, 2002, 2001 and 2000 is presented below.

 

 

2002

 

2001

 

2000

Impaired loans with a valuation allowance

$

3,534,800

 

1,176,900

 

6,686,000
  
  
  
 
Valuation allowances related to impaired loans

$

   561,300

 

   105,000

 

1,077,000
  
  
  
 
Average investment in impaired loans during the year

$

2,870,000

 

5,312,000

 

1,400,000
  
  
  
 
There were no impaired loans without a valuation allowance at December 31, 2002, 2001 and2000.  Additionally, no interest income was recognized on impaired loans during the years ended December 31, 2002, 2001 and2000.

F-14
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(5)    Premises and Equipment**

Premises and equipment at December 31, 2002 and 2001, are summarized asfollows: 

  

 

2002

 

2001

Land andimprovements

$

1,362,384

 

1,385,125

Buildings and improvements
 
7,443,334
 
7,377,489

Furniture and equipment
 
 5,257,346
 
 4,493,233

 

 

14,063,064

 

13,255,847

Less:  Accumulated depreciation
 
6,374,146
 
  5,782,657

 

$

  7,688,918

 

  7,473,190
  
  
 
Depreciation expense was $681,615, $536,676 and $597,439 for the years ended December 31,2002, 2001, and 2000, respectively.

**(6)     Deposits**

The aggregate amount of time deposit accounts with a minimum denomination of $100,000 wasapproximately $32,837,000 and $31,214,000 at December 31, 2002 and 2001, respectively. Deposits from related parties totaledapproximately $6,134,000 and $3,920,000 at December 31, 2002 and 2001, respectively.

At December 31, 2002, the scheduled maturities of time deposits were as follows (inthousands):

2003

$

84,347

2004
 
16,014

2005
 
3,937

2006
 
1,584

2007
 
 5,288

 

$

111,170
  
 
**(7)     Note Payable**

At December 31, 2002, the Company had borrowings of $7,242,326 outstanding under arevolving line of credit which provided for borrowings up to $7,750,000.  Subsequent to December 31, 2002, this line of creditwas refinanced into a term note for $7,432,000 which is repayable in forty quarterly principal payments of $185,800 plus accruedinterest at the prime rate less 110 basis points (3.15% at the refinance date).  The loan is collateralized by all of thecommon stock of the Bank.  The loan agreement contains covenants and restrictions pertaining to the maintenance of certainfinancial ratios, limitations on the incurrence of additional debt, and the declaration of dividends or other capitaltransactions.

Aggregate maturities are $743,200 for each of the next five years and $3,716,000thereafter.

**(8)     Federal Home Loan Bank Advances and OtherBorrowings**

The Bank has an agreement with the Federal Home Loan Bank (“FHLB”) whereby theFHLB agreed to provide the Bank credit facilities under the Agreement for Advances and Security Agreement. Any amounts advanced bythe FHLB are collateralized under a Blanket Floating Lien covering all of the Bank’s 1-4 family first mortgage loans. TheBank may draw advances up to $20,000,000 based on the agreement with the FHLB.

F-15
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(8)    Federal Home Loan Bank Advances and Other Borrowings,continued**

At December 31, 2002, the Bank had fixed and variable rate advances outstanding from FHLBof Atlanta amounting to $14,500,000. The variable rate credit reprices daily.  The following advances, which required monthlyinterest payments, were outstanding:
 
Advance

Interest Rate

Maturity

Rate

$

750,000

5.50%

December18, 2008

Fixed
 
4,000,000

2.28%

July 23, 2003

Fixed
 
3,500,000

2.07%

January 23, 2003

Fixed
 
6,250,000

1.30%

Various from October – December 2003

Variable

$

14,500,000

 

 
 
At December 31, 2001, the Bank had an advance payable of $875,000 with a fixed interestrate of 5.5% payable monthly and with equal principal payments of $31,250 due quarterly until maturity in 2008.

Additionally, at December 31, 2002, the Bank had unused lines of credit totalingapproximately $10,500,000.  Those lines of credit included $5,000,000 for overnight borrowings from financial institutions and$5,500,000 of available credit with the FHLB.

**(9)    Employee Benefit Plan**

The Company has a profit sharing plan covering substantially all employees, subject tominimum service requirements. The plan complies with the requirements of Section 401(k) of the Internal Revenue Code. The Companywill match up to 6% of the participants’ before tax contributions. The Company’s matching contributions amounted to$384,000, $332,000 and $326,000 in 2002, 2001 and 2000, respectively.

**(10)  Commitments**

The Bank is a party to financial instruments with off-balance-sheet risk in the normalcourse of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit,standby letters of credit and financial guarantees. Those instruments involve, to varying degrees, elements of credit risk inexcess of the amount recognized in the balance sheet. The contract amounts of those instruments reflect the extent of involvementthe Bank has in particular classes of financial instruments.

The Bank’s exposure to credit loss in the event of nonperformance by the other partyfor commitments to extend credit, standby letters of credit and financial guarantees written is represented by the contractualamount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it doesfor on-balance-sheet instruments.

The Bank generally requires collateral or other security to support financial instrumentswith creditrisk. 
  
ApproximateContractualAmount

 
 
2002

2001

Financial instruments whose contract amounts represent credit risk:
   
Commitments to extend credit

$

51,847,000

40,918,000

Standby letters of credit and financial guarantees written

$

1,107,000

1,790,000

F-16
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(10)  Commitments, continued**

Commitments to extend credit are agreements to lend to a customer as long as there is noviolation of any condition established in the contract. Commitments generally have fixed expiration dates or other terminationclauses and may require payment of a fee. Since many of the commitments may expire without being drawn upon, the total commitmentamounts do not necessarily represent future cash requirements. The Bank evaluates each customer’s credit worthiness on acase-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank, upon extension of credit is based onmanagement’s credit evaluation. Collateral held varies but may include unimproved and improved real estate, certificates ofdeposit, or personal property.

Standby letters of credit and financial guarantees written are conditional commitmentsissued by the Bank to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters ofcredit is essentially the same as that involved in extending loan facilities to customers. Letters of credit at December 31, 2002,are fully collateralized.

Additionally, the Company has a non-cancellable operating lease agreement assumed in itspurchase of ACB for office facilities.  Future minimum lease payments under the lease are as follows:

2003

$

133,000

2004
 
133,000

2005
 
133,000

2006
 
133,000

2007
 
133,000

 
$

665,000

Rent expense was approximately $66,500 for 2002.

**(11)   Stockholders’ Equity**

The Company redeemed and retired common stock of 41,065 shares for $2,133,645, 7,150shares for $320,250 and 9,770 shares for $390,800 in 2002, 2001 and 2000, respectively. 

Dividends paid by the Bank are the primary source of funds available to the Company.Banking regulations limit the amount of dividends that may be paid without prior approval of the regulatory authorities. The amountof dividends the Bank may pay in 2003 without prior approval is limited to 2003 earnings of the Bank.

**  (12)  Income Taxes**

The components of income tax expense (benefit) for the years ended December 31, 2002, 2001and 2000 are asfollows:
  
2002
 
2001
 
2000

Current

$

2,156,220 

 

1,134,992

 

1,330,889

Utilization of net operating loss
 
(191,550)
 
-
 
-

Deferred
 
69,943 
 
   165,116
 
   242,554

 
$

2,034,613 

 

1,300,108

  

1,573,443

F-17
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(12)   Income Taxes, continued**

The differences between the provision for income taxes and the amount computed by applyingthe statutory federal income tax rate to earnings before taxes are as follows:
  
2002
 
2001
 
2000

Pretax income at statutory rates

$

2,021,022 

 

1,393,654 

 

1,624,519 

Add (deduct):
      
Tax-exempt interest income
 
(190,141)
 
(177,670)
 
(151,185)

Nondeductible interest expense
 
14,062 
 
21,841 
 
20,179 

State income taxes and other
 
189,670 
 
62,283 
 
79,930 

 
$

2,034,613 

 

1,300,108 

 

1,573,443 

The following summarizes the sources and expected tax consequences of future taxabledeductions (income), which comprise the net deferred tax asset (liability).
  
2002
 
2001

Deferred income tax assets:

 
 
 
 
Allowance for loan losses

$

991,810 

 

450,285 

Deferred compensation
 
53,182 
 
- 

Organizational cost
 
32,154 
 
- 

Purchase accounting fair value adjustments:
      
Time deposits
 
129,409 
 
- 

Operating lease
 
152,973  
 
- 

Net operating losses and credits
 
397,129 
 
- 

Non-accrual loan interest
 
109,150 
 
74,476 

Other
 
     25,933 
 
     18,931 

Total gross deferred income tax assets

 
1,891,740 

 
 543,692 

Deferred income tax liabilities:
    
Deposit intangible acquired
 
(88,121)
 
- 

Net unrealized gains on investment securities
 
(938,503)
 
(572,431)

Premises and equipment
 
 (842,551)
 
 (764,845)

Total gross deferred income tax liabilities

 
(1,869,175)

 
(1,337,276)

Net deferred income tax asset (liability)

 $

22,565 

  

(793,584)

**(13)   Related Party Transactions**

The Company conducts transactions with its directors and officers, including companies inwhich they have beneficial interest, in the normal course of business. It is the policy of the Company that loan transactions withdirectors and officers be made on substantially the same terms as those prevailing at the time for comparable loans to otherpersons. The following is a summary of activity for related party loans for 2002:

Beginning balance

$

9,362,442

Loans advanced
 
3,530,741

Repayments
 
(3,842,428)

Ending balance

$

  9,050,755

F-18
    
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(14)   Miscellaneous Operating Expenses**

Components of other operating expenses which are greater than 1% of interest income andother operating income are as follows:

 
 
2002

 
2001

 
2000

Stationery and supplies

$

321,618

 

265,994

 

221,094

Data processing

$

383,815

 

269,718

 

268,401

**(15)  Fair Value of Financial Instruments**

The assumptions used in the estimation of the fair value of the Company’s financialinstruments are detailed below. Where quoted prices are not available, fair values are based on estimates using discounted cashflows and other valuation techniques. The use of discounted cash flows can be significantly affected by the assumptions used,including the discount rate and estimates of future cash flows. The following disclosures should not be considered a surrogate ofthe liquidation value of the Company, but rather a good-faith estimate of the increase or decrease in value of financialinstruments held by the Company since purchase, origination or issuance.

Cash and Cash EquivalentsFor cash, due from banks and federal funds sold, the carrying amount is a reasonable estimate of fair value.

 Interest-bearing Deposits with Other BanksThe carrying value of interest-bearing deposits with other banks is a reasonable estimate of fair value.

Investment SecuritiesFair values for investment securities are based on quoted market prices.

 Other InvestmentsThe carrying value of other investments approximates fair value.

Loans and Mortgage Loans Held for SaleThe fair value of fixed rate loans is estimated by discounting the future cash flows usingthe current rates at which similar loans would be made to borrowers with similar credit ratings. For variable rate loans, thecarrying amount is a reasonable estimate of fair value.

DepositsThe fair value of demand deposits, savings accounts, NOW accounts and money marketdeposits is the amount payable on demand at the reporting date. The fair value of fixed maturity certificates of deposit isestimated by discounting the future cash flows using current rates at which comparable certificates would be issued.

Securities Sold Under Retail Repurchase AgreementsThe carrying value of securities sold under retail repurchase agreements approximates fairvalue.

FHLB AdvancesThe fair value of the FHLB fixed rate borrowings are estimated using discounted cashflows, based on the current incremental borrowing rates for similar types of borrowing arrangements.  For variable rateadvances, the carrying amount is a reasonable estimate of fair value.

Note PayableThe Company’s note payable bears interest based on a percentage of the prime rateand as such, the carrying amount approximates the fair value.

Commitments to Extend Credit and Standby Letters of CreditBecause commitments to extend credit and standby letters of credit are made using variablerates, or were recently executed, the fair value is immaterial.

F-19
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(15)  Fair Value of Financial Instruments, continued**

LimitationsFair value estimates are made at a specific point in time, based on relevant marketinformation and information about the financial instrument. These estimates do not reflect any premium or discount that couldresult from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because nomarket exists for a significant portion of the Company’s financial instruments, fair value estimates are based on manyjudgments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and thereforecannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Fair value estimates are based on existing on and off-balance-sheet financial instrumentswithout attempting to estimate the value of anticipated future business and the value of assets and liabilities that are notconsidered financial instruments. Significant assets and liabilities that are not considered financial instruments include themortgage banking operation, deferred income taxes and premises and equipment. In addition, the tax ramifications related to therealization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been consideredin the estimates.

The carrying amount and estimated fair values of the Company’s financial instrumentsat December 31, 2002 and 2001 are as follows (in thousands):
 
 

2002

2001

 

 

Carrying

Estimated

Carrying

Estimated
  
Amount

Fair Value

Amount

Fair Value

Assets:
     
Cash and cash equivalents

$

13,201

13,201

20,215

20,215

Interest-bearing deposits with other     banks

$

394

394

500

500

Investment securities

$

40,141

40,141

40,073

40,073

Other investments

$

1,275

1,275

848

848

Loans and mortgage loans held for sale

$

232,250

232,945

175,416

176,024
      
Liabilities:
     
Deposits

$

233,382

234,630

202,565

204,599

Securities sold under retail repurchase     agreements

$

16,045

16,045

14,144

14,144

FHLB advances

$

14,500

14,660

875

882

Note payable

$

7,242

7,242

-

-

**  (16)  Regulatory Matters**

The Company and the Bank are subject to various regulatory capital requirementsadministered by the federal banking agencies.  Failure to meet minimum capital requirements can initiate certain mandatory andpossibly additional discretionary action by regulators that, if undertaken, could have a direct material effect on theCompany’s financial statements.  Under capital adequacy guidelines and the regulatory framework for prompt correctiveaction, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilitiesand certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classificationsare also subject to qualitative judgments by the regulators about components, risk weightings and other factors.

F-20
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(16)   Regulatory Matters, continued**

Quantitative measures established by regulation to ensure capital adequacy require theCompany and the Bank to maintain minimum amounts and ratios (set forth in the table below) of total and Tier I capital (as defined)to risk-weighted assets (as defined) and of Tier I capital (as defined) to average assets (as defined). Management believes, as ofDecember 31, 2002, the Company and the Bank meet all capital adequacy requirements to which they are subject.

As of December 31, 2002, the most recent notification from the OCC categorized the Bank aswell capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized the Bank mustmaintain minimum total risk-based, Tier I risk-based, and Tier I leverage ratios as set forth in the table. There are no conditionsor events since that notification that management believes have changed the Bank’s category.

The consolidated and bank only actual capital amounts and ratios for 2002 and 2001 arealso presented in the table below (in thousands).
  
Actual
 
For CapitalAdequacy Purposes
 
To Be WellCapitalized UnderPrompt CorrectiveAction Provisions

 
 
Amount

Ratio

 
Amount

Ratio

 
Amount

Ratio

**As of December 31, 2002:**
         
Total Risk-Based Capital (to Risk-Weighted Assets):
         
Consolidated

$

25,234

10.54%

 

19,092

8.00%

$

N/A

N/A

Bank

$

32,650

13.69%

 

19,078

8.00%

$

23,848

10.00%

Tier I Capital (to Risk-Weighted Assets):
         
Consolidated

$

22,190

  9.29%

 

9,546

4.00%

$

N/A

N/A

Bank

$

29,655

12.44%

 

9,539

4.00%

$

14,309

6.00%

Tier I Capital (to Average Assets):
         
Consolidated

$

22,190

  7.52%

 

11,805

4.00%

$

N/A

N/A

Bank

$

29,655

10.12%

 

11,725

4.00%

$

14,656

5.00%

**As of December 31, 2001:**

 
 
 
 
 
 
 
 
 
Total Risk-Based Capital (to Risk- Weighted Assets):
         
Consolidated

$

27,988

14.27%

 

15,694

8.00%

$

N/A

N/A

Bank

$

27,718

13.86%

 

16,004

8.00%

$

20,005

10.00%

Tier I Capital (to Risk-Weighted Assets):
         
Consolidated

$

26,108

13.31%

 

7,847

4.00%

$

N/A

N/A

Bank

$

25,837

12.92%

 

8,002

4.00%

$

12,003

6.00%

Tier I Capital (to Average Assets):
         
Consolidated

$

26,108

10.90%

 

9,583

4.00%

$

N/A

N/A

Bank

$

25,837

10.57%

 

9,774

4.00%

$

12,218

5.00%

F-21
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**  (17)        FNB Banking Company (ParentCompany Only) Financial Information**

Balance Sheets

December 31, 2002 and 2001

Assets
 
2002
 
2001

Cash

$

10,299

 

22,461

Investment in First National Bank of Griffin
 
35,221,310
 
26,142,478

Investment securities available for sale
 
1,055,244
 
1,543,484

Dividends receivable from subsidiary
 
 548,204
 
540,403

$ 
36,835,057

 
28,248,826

Liabilities and Stockholders’ Equity

Other liabilities

$

785,711

 

666,233

Line of credit
 
7,242,326
 
-

Dividends payable
 
548,204
 
540,403

Stockholders’ equity
 
 28,258,816
 
27,042,190

$ 
36,835,057

 
28,248,826

Statements of Earnings

For the Years Ended December 31, 2002, 2001 and 2000
  
2002
 
  2001
 
    2000

Income:
      
Interest and dividends

$

36,128 

 

39,303

 

58,995

Other
 
722,170 
 
1,000
 
-

Dividends from subsidiary
 
5,149,930 
 
1,367,993
 
798,573

 
 
5,908,228 

 
1,408,296

 
857,568
       
Other operating expenses
 
 190,284 
 
  72,794
 
 78,973
       
Earnings before income taxes and equity in undistributed       earnings of banksubsidiary
 
5,717,944 
 
1,335,502
 
778,595
       
Income tax (expense) benefit
 
(206,018)
 
 24,001
 
  24,509
       
Earnings before equity in undistributed earnings of bank       subsidiary
 
5,511,926 
 
1,359,503
 
803,104
       
Equity in undistributed earnings of bank subsidiary
 
- 
 
1,439,370
 
2,401,451

Dividends received in excess of earnings of bank       subsidiary
 
(1,602,358)
 
  -
 
 -
       
Net earnings

$

3,909,568 
 
2,798,873

 

3,204,555

F-22
   
**FNB BANKING COMPANY AND SUBSIDIARY**

**Notes to Consolidated Financial Statements, continued**

**(17)  FNB Banking Company (Parent Company Only) Financial Information, continued**

Statements of Cash Flows

For the Years Ended December 31, 2002, 2001 and 2000
  
2002
 
  2001
 
    2000

Cash flows from operating activities:
      
Net earnings

$

3,909,568 

$

2,798,873 

$

3,204,555 

Adjustments to reconcile net earnings to net cash provided by   operatingactivities:
      
Equity in undistributed earnings of bank subsidiary
 
1,602,358 
 
(1,439,370)
 
(2,401,451)

Gain on sale of securities
 
(722,170)
 
- 
 
- 

Change in other assets and liabilities, net
 
 (18,969)
 
(1,789)
 
486,779 

Net cash provided by operating activities

 
4,770,787 

 
1,357,714 

 
1,289,883  
       
Cash flows from investing activities:
      
Proceeds from the sale of securities
 
1,018,640 
 
- 
 
- 

Payment for purchase of subsidiary
 
(9,858,135)
 
- 
 
  - 

Net cash used by investing activities

 
(8,839,495)

 
 - 

 
- 

Cash flows from financing activities:
      
Borrowings on note payable
 
7,242,326 
 
- 
 
- 

Dividends paid
 
(1,052,135)
 
(1,051,323)
 
(1,023,966)

Purchase and retirement of stock
 
(2,133,645)
 
  (320,250)
 
  (390,800)

Net cash provided by (used by) financing activities

 
4,056,546 

 
(1,371,573)

 
(1,414,766)
       
Net change in cash
 
(12,162)
 
(13,859)
 
(124,883)
       
Cash at beginning of the period
 
22,461 
 
36,320 
 
161,203 
       
Cash at end of the period

$

10,299 

$

 22,461 

$

36,320 

F-23
   
**Index**

**SIGNATURES**

Pursuant to therequirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signedon its behalf by the undersigned, thereunto duly authorized.
Dated:       March 31, 2003
**FNB BANKING COMPANY(Registrant)**

By:  /s/ J. Charles      Copeland                                           J. Charles Copeland                President and Chief Executive Officer

**POWER OF ATTORNEY AND SIGNATURES**

**KNOW ALL MEN BY THESEPRESENTS**, that each person whose signature appears below constitutes and appoints J. Charles Copeland andJohn T. Newton, Jr., or each of them, his attorney-in-fact, each with full power of substitution, for him in his name, place andstead, in any and all capacities, to sign any amendments to this Report on Form 10-KSB, and to file the same, with exhibitsthereto, and other documents in connection therewith, with the Securities and Exchange Commission, and hereby ratifies and confirmsall that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof. Pursuant to the requirements of the Securities Act of 1934, this Report on Form 10–KSB has been signed by thefollowing persons in the capacities indicated on the 31st day of March 2003.
SignatureTitle     /s/      John T. Newton, Jr.                John T. Newton, Jr.Chairman of the Board ofDirectors /s/ J. Charles      Copeland          J. CharlesCopelandPresident, Treasurer,and Director (principal executive officer)/s/ Mark A.      Flowers                    Mark A. FlowersAssistant Treasurer      (principal      accounting and financial officer)/s/ James A Mankin                    James A. MankinDirector and Secretary/s/ J. Henry      Cheatham, III     J. Henry Cheatham, IIIDirector/s/ James G.      Cheatham          James G. CheathamDirector/s/ David G.      Newton                  David G. NewtonDirector/s/ C.A.      Knowles                       C.A. KnowlesDirector
37
   
**Index**

I, J. Charles Copeland, certify that:
-  I have reviewed this annual report on Form 10-KSB of FNB Banking Company;Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,not misleading with respect to the period covered by this annual report;Based on my knowledge, the financial statements, and other financial information included in this annual report,fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this annual report; The registrant’s other certifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:-  designed such disclosure controls and procedures to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period inwhich this annual report is being prepared;evaluated the effectiveness of the registrant’s disclosure controls and procedures as of a date within 90days prior to the filing date of this annual report (the “Evaluation Date”); andpresented in this annual report our conclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;-  The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, tothe registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing theequivalent functions):-  all significant deficiencies in the design or operation of internal controls which could adversely affect theregistrant’s ability to record, process, summarize and report financial data and have identified for the registrant’sauditors any material weaknesses in internal controls; andany fraud, whether or not material, that involves management or other employees who have a significant role inthe registrant’s internal controls; and-  The registrant’s other certifying officers and I have indicated in this annual report whether there weresignificant changes in internal controls or in other factors that could significantly affect internal controls subsequent to thedate of our most recent evaluation, including any corrective actions with regard to significant deficiencies and materialweaknesses.
 Date:      March 31, 2003/s/ J. Charles      Copeland                     J. Charles CopelandPresident andChief Executive Officer
38
   
**Index**

I, Mark A. Flowers, certify that:
-  I have reviewed this annual report on Form 10-KSB of FNB Banking Company;Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of the circumstances under which such statements were made,not misleading with respect to the period covered by this annual report;Based on my knowledge, the financial statements, and other financial information included in this annual report,fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this annual report; The registrant’s other certifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:-  designed such disclosure controls and procedures to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period inwhich this annual report is being prepared;evaluated the effectiveness of the registrant’s disclosure controls and procedures as of a date within 90days prior to the filing date of this annual report (the “Evaluation Date”); andpresented in this annual report our conclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;-  The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, tothe registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing theequivalent functions):-  all significant deficiencies in the design or operation of internal controls which could adversely affect theregistrant’s ability to record, process, summarize and report financial data and have identified for the registrant’sauditors any material weaknesses in internal controls; andany fraud, whether or not material, that involves management or other employees who have a significant role inthe registrant’s internal controls; and-  The registrant’s other certifying officers and I have indicated in this annual report whether there weresignificant changes in internal controls or in other factors that could significantly affect internal controls subsequent to thedate of our most recent evaluation, including any corrective actions with regard to significant deficiencies and materialweaknesses.
 Date:      March 31, 2003/s/ Mark A. Flowers                               Mark A. Flowers      Principal Accounting and Financial Officer
39
   
EXHIBIT INDEX

 

Exhibit No.

 Description of Exhibit

24.0

A Power of Attorney is set forth on the signature page to this Form 10-KSB.

99.1

Certification Pursuant To 18 U.S.C. Section 1350

99.2

Certification Pursuant To 18 U.S.C. Section 1350

 

 

40

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