Quarterlytics / Financial Services / Banks - Regional / MVB Financial Corp.

MVB Financial Corp.

mvbf · NASDAQ Financial Services
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Sector Financial Services
Industry Banks - Regional
Employees 453
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FY2011 Annual Report · MVB Financial Corp.
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 Welcome to MVB

MVB Financial Corp. is the bank holding company for MVB Bank, Inc. We provide community banking 

services in the Berkeley, Harrison, Jefferson, Marion and Monongalia Counties of West Virginia. We offer a 

wide range of deposit products including checking, money market, savings accounts, our enhanced Kasasa 

Cash and Kasasa Saver accounts, and  time certificates of deposit.  In addition, we recently launched our 

new Wealth Management Solutions service. 

MVB is an active business partner when it comes to commercial and consumer loans, offering an array of 

loan products for commercial development and real estate, capital needs, and agricultural loans, as well  

as personal loans, residential real estate loans, home equity lines of credit, and construction mortgages.   

We offer many other personalized and automated services in our branch locations, online and by phone.  

MVB commenced operations in 1999 and is based in Fairmont, West Virginia. Most importantly, we  

consider the communities we serve and our relationships with all of our clients to be our most valuable 

assets. Visit us at www.mvbbanking.com.

Vision, Mission  & Values

VISION
A valued partner in growing strong communities

VALUES
Extraordinary Service

MISSION
A proactive community partner providing quality  

financial products and services that go beyond a typical 

bank through recognized extraordinary service and  

valued relationships

on the coVer

Integrity

Accountability

Teamwork

Respect

Honesty

Community

White water rafting is a sport enjoyed in West Virginia because of its challenges and unpredictable excitement - one 

minute you’re paddling along a peaceful calm stretch of the Gauley River, enjoying the scenery of our beautiful 

mountains - the next moment you’re shooting through rocks, boulders and down water falls, hanging on for dear life.  

Without skillful navigation, good direction of the raft’s guide, and the collective efforts of the whole crew, a tumble 

into the water is possible. Metaphorically, the 2011 Annual Report cover symbolizes through nature MVB’s successful 

navigation of the choppy and often difficult financial and economic ‘rapids’ of the past several years. The journey 

challenged the discipline and focus of MVB’s entire team, who not only successfully traversed the highly difficult passages, but emerged stronger and ready for 

future opportunities in all waters.

 
Selected Financial Highlights

MVB has posted progressive increases for each of the past four years in these selected indicators of growth and development. 

The graphs below depict the strength of MVB Bank’s performance in the communities we serve.  Compared to the previous year, 

MVB’s total deposits increased by 30%, with total assets growing by nearly 29%, on a 27% increase in total loans during 2011.   

Net income jumped by nearly 21% from the previous year.  

TOTAL LOANS

TOTAL DEPOSITS

 $373,822  

 $294,044  

 $203,241  

 $232,847  

)
s
d
n
a
s
u
o
h
t
(

 $500,000  

 $400,000  

 $300,000  

 $200,000  

 $100,000  

 $-  

 $390,545  

 $264,531  

 $300,434  

)
s
d
n
a
s
u
o
h
t
(

 $500,000  

 $400,000  

 $300,000  

 $200,000  

 $173,065  

 $100,000  

 $-  

Dec 2008 

Dec 2009 

Dec 2010 

Dec 2011 

Dec 2008 

Dec 2009 

Dec 2010 

Dec 2011 

TOTAL ASSETS

NET INCOME

 $600,000  

 $500,000  

 $400,000  

)
s
d
n
a
s
u
o
h
t
(

 $533,481  

 $414,267  

 $352,762  

 $300,000  

 $258,706  

 $200,000  

 $100,000  

 $-  

)
s
d
n
a
s
u
o
h
t
(

 $3,500  

 $3,000  

 $2,500  

 $2,000  

 $1,500  

 $1,000  

 $500  

 $-  

 $2,702  

 $2,237  

 $1,406  

 $828  

Dec 2008 

Dec 2009 

Dec 2010 

Dec 2011 

Dec 2008 

Dec 2009 

Dec 2010 

Dec 2011 

Following a record high stock price at the end of 2011, MVB’s stock has outperformed the S&P 500 and the major bank index 

KBW with a compounded annual growth rate of 8.9%.

MVB STOCk PErfOrMANCE VS. S&P 500 & kBW BANk INDEx 

1
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f
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l

 $25,000  

 $20,000  

 $15,000  

 $10,000  

 $5,000  

 $-    

MVB 
 $23,491 
8.9% 

S&P 500 
 $10,726 
0.7% 

KBW Bank Index 
 $4,471  
-7.7% 

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Growth rate is calculated as the compound annual growth rate using end of December stock prices and index values unless otherwise noted. Stock and cash dividends are included for MVB. Source: MVB documents; Yahoo! Finance for S&P 500 and KBW Bank Index.

2001 

2002 

2003 

2004 

2005 

2006 

2007 

2008 

2009 

2010 

2011 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Successfully Navigating Challenging Waters

Dear Shareholders, Teammates and Friends:

As I write this letter, the flow of economic news appears to be 

calming the streams of uncertainty and negativity, contemplating 

smoother waters for financial institutions, especially U.S. banks, 

going forward. Yet, recent history suggests that there can yet be  

eddies and unsettling times brought on by the confluence of 

changes both globally and here at home. The positive news is how 

well Your Most Valuable Bank has navigated the most challenging 

and heaviest waters of our lifetime.

rEADINg ThE WATErS

LArry f. MAzzA, CEO

The past several years have upset many financial institutions, who failed to read the waters correctly, made maneuvering  

mistakes and perhaps, were too cautious. MVB never took for granted the seriousness of the situation, continually assessing 

what was directly ahead, always steering to less dangerous currents, while searching the most advantageous forward route.  

Now, despite settling waters on the surface, MVB continues to move swiftly to ensure our momentum is sustained. Reading  

the current bank climate, local is the new global. Across the country, community banks are successfully differentiating  

themselves from other types of banks. This includes local ownership and control, products and services tailored to local  

markets and clients, speed of decision making, the ability to form a personal connection with clients and the capacity to  

leverage local knowledge and relationships to garner new clients. MVB excels in all of these.  

NAVIgATINg ThE WATErWAyS

MVB purposefully planned in advance and throughout the 2011 voyage, so that all our “rafts” were well equipped and fully 

ready. My observations are that we avoided credit quality issues by approaching our lending, not only from credit score values, 

but also by knowing the clients. Basing our lending on the individual, through building trusting relationships that last beyond 

the signing of a loan document, is how we operate. While to some extent we are fortunate to be in strong markets, we also  

rOgEr TurNEr, COMMErCIAL LENDINg
“Lending money is not an exact science, especially during tough 
economic times. MVB kept its lending philosophy simple – first 
and foremost, know the client, be consistent and find lending 
solutions that work for the client, while protecting the bank’s  
best interest.”

held to a discipline that sought out more of the best 

opportunities, instead of just taking every available 

lending opportunity. We focused on diversity in size  

of loans and the markets in which we lent, not relying 

on one model or one place. We never compromised on  

hiring the absolute best people to be part of our team.  

We even did so when the right person was available with the right skills and experience, often in advance of proven need.  

An example is when this past year we ramped up the mortgage business landing a strong mortgage lending team in Morgan-

town to help create new channels to take MVB to the next level of mortgage loans production. This, along with advance  

development of a dedicated loan processing operations center, has led to a significantly increased presence in the retail  

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mortgage market in a short time period.  Most importantly, we demonstrated our mission by helping more people with home 

ownership than most other financial institutions in West Virginia. All in all, we stayed on course by using a ‘people first’ focus 

to guide us. You will see on these few pages messages from some of our senior management team members reflecting on how 

we maneuvered amid the challenging narrow chutes and rough rapids over the past several years. I remain pleased in how 

MVB continued to navigate uncertain times with the 

right focus and execution that brought strong perfor-

mance and a continued effective building of a solid 

foundation for future growth. I attribute the majority of 

our success in these endeavors to the very talented MVB 

Team, who, in each area of operation and at every level 

JOy kNIghT, MOrTgAgE LENDINg
“During the unsettling times, rather than stand on the sidelines, 
we continued to build our capabilities and capacity to stay active 
in the mortgage marketplace.”

of the organization, helped steer MVB’s top notch performance in 2011. The MVB Team is well-balanced, steady and prepared  

to handle any emerging hurdles or opportunities. Before offering our future navigation plan, I reflect on the financial highlights 

of our 2011 journey. 

CELEBrATINg Our 2011 JOurNEy 

In every area of our operations, MVB delivered a solid performance in 2011. A few highlights include: 

• Loans increased $79.8 million or 27% over 2010.

• Total assets increased $119.2 million or 29% from previous year, mainly the result of the increased loan and  

  investment portfolios. 

• Total deposits increased $90.1 million or 30% from 2010.

• Stockholders’ equity increased $17.0 million or a 55% increase from the previous year. 

• Net Income increased $465,000 or a 21% increase from 2010.

Listed separately in this report are key milestones of the notable achievements made during 2011 beyond the excellent financial results.  

PLOTTINg Our COurSE

The MVB Team continues to chart its course based on the economy, our own experience and knowing our markets. Our regional 

economy is showing signs of strength. MVB is located in the sweet spot of the Marcellus natural gas play. Over the longer  

term, this will continue to be important to us regardless of energy commodity pricing. West Virginia University continues  

to be an economic engine, growing in size, programs, research scope and with a large healthcare presence contributing to  

the Morgantown area’s continued expansion. West 

Virginia’s Eastern Panhandle is showing positive signs 

of recovery with several national companies build-

ing facilities in these markets. We will continue to 

be proactive in taking advantage of these and other 

developmental opportunities that are clearly in our 

JIM rODgErS, COMMErCIAL LENDINg EAST
“All MVB teammates were committed to finding ways to identify 
new, quality clients and assisting existing clients with a high level 
of personal service. This resulted in expanded relationships, with 
multiple financial products provided to the individuals we helped.”

footprint. However, as credit lending loosens, and the larger, national and regional banks become more aggressive in the lending 

arena, MVB must be prepared to stay ahead of the competition. We must not waiver from what has made us successful, yet we 

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must continue to be innovative in our products, services and lending practices.  Further, to advance growth, we need to continue 

building a motivated team that ensures the most effective and efficient support system for executing our plan. To this point, the 

following summarizes our highest priority focus areas for 2012. Although fully addressed in our updated strategic plan, Building 

Bank Value, 2012-2016, the following summary represents the underlying foundation for our work ahead:

1. CuLTIVATE A hEALThy, TALENTED TEAM ThAT IS rEWArDED fOr PErfOrMANCE

Our teammates are one of MVB’s most valuable assets. Without quality talent working in every area of MVB, our results to date 

DON rOBINSON, COMMErCIAL LENDINg NOrTh
“Most banks used the struggling national economy and increased 
regulatory pressures as excuses to slow down their growth and 
increase fees. At MVB, we understood our markets and the needs 
of our clients, so during the challenging times we forged ahead, 
expanded into Morgantown, recruited great talent and reported 
strong results.”

would not have been possible. We will continue our efforts 

to ensure that our team members have an excellent work 

environment, are appropriately skilled in their areas of 

expertise, and are given the resources needed to perform.

2. ENSurE TOP grOWTh AND SOLID PrOfITABILITy 

While looking to future growth and opportunities, we cannot lose sight of the vital importance of ensuring all of our  

operations are performing at high levels and fully contributing to MVB’s profitability. Focus on the East and newly established 

North operations remains clearly in our sights to do all we can to ensure growth and profitability. Both areas have significant  

opportunities for us to grow our client base, increase loans and gain revenues.

3. SuCCEED IN grOWINg MEANINgfuL DEPOSITS 

The key ingredient for any bank to significantly add value rests in its ability to grow net deposits month in and month out.  

The dynamics associated with management and growth of deposits creates challenges that MVB must effectively navigate to 

DAVID JONES, CrEDIT AND rISk
“Throughout the period of tightened or little credit, MVB never 
wavered from its well-established and effective credit risk analysis 
practices designed to ensure the highest level of quality prevailed, 
while still actively lending in our markets.”

reach the level of success we envision. Deposits are 

everyone’s business at MVB.  

4. MAxIMIzE LOAN grOWTh WIThIN hIgh CrEDIT 
QuALITy STANDArDS

The commercial, mortgage and retail lending teams are key  

to reaching our loan volume targets. We are fortunate to have very talented professionals in each of these areas. In all aspects of lending, 

we must work diligently to maintain a quality balance sheet and meet all compliance and regulatory requirements that reflect positively 

on our financial strength and stability in all our lending areas. Driving strong organic growth coupled with increased operational  

efficiency is our equation to increase shareholder value. 

5. ACT ON NEW grOWTh OPPOrTuNITIES & DIVErSIfIED rEVENuE OPTIONS

During the planning with the Board this year, agreement was reached to become more active in pursuing opportunities in both 

merger and acquisition endeavors. Specifically, we will remain vigilant and agile for acquisition opportunities that align with MVB’s 

vision and strategic direction. We will continue to diversify our sources of revenue with an emphasis on non-interest ones. For exam-

ple, late in 2011, we established a wealth management services unit under the banner of MVB Wealth Management Solutions (WMS) 

dedicated to supporting the financial management interests of high net worth individuals, families and small business owners. 

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6. BuILD MVB’S rETAIL BANkINg OPErATIONS ThAT SuSTAIN DEEPEr CLIENT BANkINg rELATIONShIPS AND LOyALTy

As MVB expands into new areas and looks to increase business in existing facilities, we are building the best retail banking  

operation that fully supports all lending areas and deepens existing and new client banking relationships. This will also assist 

us with our deposit growth initiatives. Client service is a true competitive edge for any organization.  With many banks claiming 

superior service, MVB has to continually review how it delivers client service that is second to none. That means, being leaders 

in client service, not followers, in the marketplace.  

7. ENSurE MVB IS OrgANIzED EffECTIVELy TO 
DrIVE CONSISTENT hIgh PErfOrMANCE

We must match our aggressive growth with a com-

mensurate and appropriate level of support services 

JOhN SChIrrIPA, COMMErCIAL LENDINg CENTrAL
“MVB has been fortunate to have a seasoned, community-based 
team who understands how to do banking within our communi-
ties, always being sensitive to community needs and those of each 
client in our service area.”

and infrastructure. We will invest in necessary technology and tools and enhance internal compliance, marketing, opera-

tions, back office support, and training in alignment with our growth plan. We’re focused on how to best manage our central 

functions to ensure that MVB fully leverages our internal resources, including our ability to develop internal capacity to scale 

quickly when opportunities arise (organic expansion, M&A). Similarly, we are assessing how to best structure and operate our 

corporate and regional Boards in order to optimize their talent in the most effective manner.  

Although we are pleased with our 2011 results, our attention is clearly on the waters in front of us and in strengthening our 

capacity and abilities for traversing whatever comes our way. While I cannot predict the future, I am confident MVB has been 

diligent in planning and plotting a course that best prepares us to be leaders in community banking. As I enter my fourth year 

as CEO, I remain extremely appreciative of my Team-

mates, the Board of Directors and shareholders who 

have entrusted me and the excellent management team 

to steer MVB in such a way as to put us in the forefront 

of successful community banking.  Having such exper-

tise and experience beside me at the helm has made all 

ErIC TIChENOr, fINANCE AND INVESTMENTS
“From the financial perspective, MVB used a conservative,  
quality first approach to grow earnings. We took advantage of 
opportunities to deploy our excess capital into sound investment 
strategies that allowed us the flexibility to build our loan portfolio 
when opportunities became available and continue to expand  
our operations without sacrificing the yield, quality or cash flow  
of the portfolio.”

the difference. We remain gratified for our many clients, new and old, who entrust their banking needs with us. We pledge to 

sustain that trust by being their most valuable “community” bank with the best products and services, bar none!

With Kindest Regards and Gratitude,

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Larry F. Mazza, CEO

 
2011 Milestones
• Expanded geographically (North) through opening an MVB Office in Morgantown,

  West Virginia to serve the surrounding areas with commercial and home  

  mortgage lending; received approval by bank regulators to open a full service  

  community bank in the Morgantown area and started location identification work.

• Opened MVB’s first separate dedicated Operations Center in Bridgeport,  

  West Virginia. 

• Increased capital by an additional $8.3 million from completing a highly  

successful offering to accredited investors started in late 2010, with $6.6 million  

  of the total finalized in early 2011.

• Received $8.5 million in capital from the Small Business Lending Fund (SBLF). 

   Only healthy community banks with positive track records were selected to  

receive this funding. 

• Established MVB’s Wealth Management Solutions, a financial and investment  

  advisory service. 

• Issued a 10% stock dividend declared in January 2011, and paid a ten cent per  

share cash dividend, a 10% increase over 2010 based on the stock dividend paid  

in 2011.  

• Achieved a record high stock price value for MVB shares in 2011.
• Earned the 5-Star Superior rating from Bauer Financial, Inc. This 3rd  

  party, objective award is an important industry standard that places  

  MVB in a special group of banks and speaks to MVB’s safety, sound-

  ness and financial strength. 

• Managed successfully, and better than its peers, a lower level of non-performing  

loans and charge-offs to total loans.

• Launched TeamVoice as a way to listen to and more fully engage every MVB team

  member ensuring a positive, healthy working environment 

  with a culture of continuous improvement.

• Welcomed new directors, James Cava, Managing Member of Cava & Banko,  

  PLLC, to the Central Board,  and two MVB senior leaders, Roger Turner to the  

  MVB Financial Corp. Board and John Schirripa to the Central Board. 

• Implemented MVB Wellness Works, a comprehensive bank-wide  

  wellness program for all teammates.

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Listening To Our Clients

It’s a win-win – we get better by responding to our clients’ input, and they receive 

products and services that better match their needs. When MVB began our  

ClientVoice program, we hoped we would hear not just good news, but helpful 

input into how we could better serve our clients. That’s exactly what we’ve  

received and we’ve been able to respond with better products and services. Below 

is a sample of the type of input our clients have voiced and how we responded.

Weekend Hours for Client ConvenienCe

online banking Could be easier

One client whose schedule makes banking on weekends  

We heard from a range of clients that our online banking 

essential wished that our Fairmont lobby was open on Satur-

was not as user friendly as we intended. So we’re making it 

days. Our response: We’ll meet you in person with a special 

easier for everyone. In April 2012, we’re launching a brand 

appointment on Saturdays! We are delighted to be able to 

new online banking experience that will set the bank apart 

service clients individually when it’s convenient for them.

from the competition.

Coffee Warms up our lobbies

Customer serviCe great all over tHe state

Many clients are enjoying the coffee bars we’ve added to the 

A client that used to live in Fairmont and moved to the 

branches and the hospitality and friendliness that goes along 

Eastern Panhandle noted that MVB’s customer service was 

with the coffee. Some of our branch lobbies are community 

great no matter the location.

gathering spots for some of our regular clients and we’re 

happy to host them each and every day.

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TM

MVB Cares About Our Communities

As a bank, and as a group of dedicated teammates, MVB invests time, expertise and money in organiza-

tions across our communities.  Our teammates offer financial expertise to nonprofit boards and give their  

time and talents to help local charities do their important daily work. Our reach extends from youth  

and high school sports teams, to community health, local festivals and economic development projects. 

We also support many educational initiatives and recently embarked on a program known as  

MoneyIsland,™   an entertaining online world for kids that encourages financial literacy with units on:  

Saving & Spending, Earning & Investing and Using Credit Wisely.  The program was created by master 

teachers to align with national standards published by the Jump$tart Coalition for Personal Financial  

Literacy. To date, we’ve helped more than 2,000 middle school students in our communities get on board 

with MoneyIsland. We recognize that engaging with people and nonprofit organizations is key to  

keeping our communities vibrant and that’s why we make community involvement a cornerstone of  

our culture.  Our vision is to be a valued partner in growing strong communities.

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Do You Kasasa?

MVB does and we’re the first bank in West Virginia to do so. 

Thousands of MVB clients have been enjoying the 

interest when they meet certain qualifications. 

most innovative checking and savings accounts  

Being part of Kasasa affords access to a portfolio of 

available from a financial institution, anywhere. 

products and services in the future. For example, 

These common services, most frequently used by 

there can be products made available that appeal 

banking consumers, truly set MVB apart from its 

to specific age groups or lifestyles that all center 

peers, including the bigger banks – who are adding 

fees, not saving their clients from nuisance fees such 

on the Kasasa branding. Through Kasasa, MVB 

also taps into collaborative funding for market 

as charges at ATM machines. The Kasasa concept 

research and advertising designed to reach exist-

and its focused execution will benefit our clients 

ing and new clients. Kasasa, and its exclusive focus 

and MVB. In early 2012, MVB became part of  

Kasasa which is a growing national brand and 

on community banks, has a proven track record. 

Banks using Kasasa in other states have shown 

promotion movement. MVB joins a growing network 

improvements in deposit growth and in growing 

of community banks nationwide under the Kasasa 

their client base. MVB is committed to leverage the 

brand to deliver innovative products that set the 

most from the Kasasa initiative by increasing the 

participating banks apart from others. It’s a new 

number of people who DO Kasasa in our markets.  

name for a new way of banking. Kasasa is targeted 

Join the crowd and come Kasasa with us!

to significantly increase the message about the value 

of the products MVB has already been offering. 

Thus, our Most Valuable Checking will be changed 

to Kasasa Cash. Similarly, our Most Valuable  

Savings account will now be called Kasasa Saver. 

The names may change, but the accounts remain 

exactly the same - clients are rewarded with greater 

ka •  sa •  sa PrONuNCIATION: (kAh-SAh-SAh) IT’S a neW WorD For 

a neW DaY. a neW WaY To PuT Your MoneY Where Your PaSSIon IS. a neW equaTIon: You + real choIceS 

For  Your  MoneY  +  aMerIca’S  FIneST  coMMunITY  BanKS  anD  creDIT  unIonS.  BeYonD  rIGID  olD  WaYS  To 

a neW era oF choIce - chooSInG WhaT You WanT FIrST, Then Where You WanT IT. KaSaSa creaTeS Free 

checKInG anD SaVInGS accounTS ThaT GIVe BacK To You In ToTallY neW WaYS. Do You WanT To Be InSPIreD 

BY Your accounT? Do You WanT real choIceS For Your MoneY? IF You KaSaSa You Do.

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S. R. Snodgrass, A.C. • 980 National Road • Wheeling, West Virginia 26003-6400 • Phone: (304) 233-5030 • Facsimile: (304) 233-3062

S. R. Snodgrass, A.C. • 980 National Road • Wheeling, West Virginia 26003-6400 • Phone: (304) 233-5030 • Facsimile: (304) 233-3062

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MVB Financial Corp. 
Consolidated Balance Sheets 
(Dollars in thousands, except number of shares) 
December 31, 2011 and 2010 

ASSETS 

Cash and due from banks 
Interest bearing balances with banks 
Certificates of deposit with other banks 
Investment Securities: 
     Securities held-to-maturity, at cost 
     Securities available-for-sale, at approximate fair value 

Loans:  
     Less:  Allowance for loan losses 
     Net Loans 
Loans held for sale 
Bank premises, furniture and equipment  
Bank owned life insurance 
Accrued interest receivable and other assets 

2011 

2010 

 $                9,763  
                      278  
                   9,918  

 $                3,713  
                 10,091  
                 17,734  

                 13,568  
                 99,366  

                   7,460  
                 61,824  

              373,822  
                 (3,045) 
              370,777  
                   7,147  
                   7,782  
                   8,076  
                   6,806  

              294,044  
                 (2,478) 
              291,566  
                   1,839  
                   7,579  
                   5,689  
                   6,772  

TOTAL ASSETS 

 $           533,481  

 $           414,267  

LIABILITIES AND STOCKHOLDERS' EQUITY 

Deposits:  
     Non-interest bearing 
     Interest bearing 
     Total Deposits 

Accrued interest, taxes, and other liabilities 
Repurchase agreements 
FHLB and other borrowings 
Subordinated debt 
     Total Liabilities 

STOCKHOLDERS' EQUITY 

 $             38,632  
351,913  
390,545  

3,478  
77,835  
9,767  
4,124  
485,749  

 $             28,449  
271,985  
300,434  

2,703  
47,623  
28,614  
                   4,124  
383,498  

Preferred stock, par value $1,000; 8,500 and 5,000 shares authorized; 
     8,500 and 0 shares issued  
Common stock, par value $1; 4,000,000 shares authorized; 
     2,234,767 and 1,802,391 shares issued respectively 
Additional paid-in capital 
Common stock paid for but not issued, par value $1; 0 and 90,560 
shares 
Treasury Stock, 51,077 and 47,218 shares, respectively 
Retained earnings  
Accumulated other comprehensive loss 
     Total Stockholders' Equity 

8,500  

                            -  

2,235  
32,603  

0  
(1,084) 
6,220  
(742) 
47,732  

1,802  
23,864  

                   1,729  
(1,006) 
4,643  
(263) 
30,769  

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY 

 $           533,481  

 $           414,267  

See Notes to Consolidated Financial Statements 

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MVB Financial Corp. 
Consolidated Statements of Income 
(Dollars in thousands except Share and Per Share Data) 
Years ended December 31, 2011 and 2010 

INTEREST INCOME 
     Interest and fees on loans 
     Interest on deposits with other banks 
     Interest on investment securities - taxable 
     Interest on tax exempt loans and securities 
     Total interest income 

INTEREST EXPENSE 
     Interest on deposits 
     Interest on repurchase agreements 
     Interest on FHLB and other borrowings 
     Interest on subordinated debt 
     Total interest expense 

NET INTEREST INCOME 
     Provision for loan losses 
     Net interest income after provision for loan losses 

OTHER INCOME 
     Service charges on deposit accounts 
     Income on bank owned life insurance 
     Visa debit card income 
     Income on loans held for sale 
     Gain on sale of securities 
     Other operating income 

OTHER EXPENSES 

     Salaries and employee benefits 
     Occupancy expense 
     Equipment depreciation and maintenance 
     Data processing 
     Visa debit card expense 
     Advertising 
     Legal and accounting fees 
     Printing, stationery and supplies 
     Consulting fees 
     FDIC insurance 
     Other taxes 
     Other operating expenses 

2011 

2010 

 $             16,446  
                      103  
                   1,539  
                      920  
                 19,008  

 $             13,468  
                      587  
                   1,427  
                      805  
                 16,287  

                   3,852  
                      503  
                      464  
                         81  
                   4,900  

                   4,401  
                      474  
                      513  
                         82  
                   5,470  

                 14,108  
                   1,723  
                 12,385  

                 10,817  
                   1,100  
                   9,717  

                      660  
                      287  
                      414  
                      957  
                      833  
                      537  
                   3,688  

                   6,717  
                      697  
                      594  
                      412  
                      332  
                      482  
                      632  
                      172  
                      408  
                      368  
                      175  
                   1,370  
                 12,359  

                      658  
                      265  
                      361  
                      634  
                         88  
                      448  
                   2,454  

                   4,796  
                      590  
                      472  
                      392  
                      295  
                      338  
                      167  
                      130  
                      211  
                      523  
                      190  
                   1,035  
                   9,139  

Income before income taxes 

                   3,714  

                   3,032  

Income tax expense 

Net Income 

Basic net income per share after preferred dividends 
Diluted net income per share after preferred dividends 
Basic weighted average shares outstanding 
Diluted weighted average shares outstanding 

                   1,012  

                      795  

 $                2,702  

 $                2,237  

$1.24  
$1.21  
           2,147,890  
           2,194,410  

$1.40  
$1.38  
           1,598,432  
           1,625,884  

See Notes to Consolidated Financial Statements 

3 

12

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MVB Financial Corp. 
Consolidated Statements of Cash Flows 
(Dollars in thousands) 
Years ended December 31, 2011 and 2010 

OPERATING ACTIVITIES 
     Net Income 
     Adjustments to reconcile net income to net cash provided by 
     operating activities: 
     Provision for loan losses 
     Deferred income tax expense/(benefit) 
     Depreciation 
     Stock based compensation 
     Loans originated for sale 
     Proceeds of loans sold 
     Proceeds from sale of other real estate owned 
     Loss/(gain) on sale of other real estate owned 
     (Gain) on sale of investment securities 
     Amortization, net of accretion 
     (Increase) in interest receivable and other assets 
     Increase in accrued interest, taxes, and other liabilities 
          NET CASH (USED IN)/PROVIDED BY OPERATING 
ACTIVITIES 
INVESTING ACTIVITIES 
     (Increase) in loans made to customers 
     Purchases of premises and equipment 
     Purchases of investment securities available-for-sale 
     Purchases of investment securities held-to-maturity 
     Decrease/(increase) in deposits with FHLB and Fed, net 
     Purchases of certificates of deposit with other banks 
     Proceeds from maturity of certificates of deposit with other banks 
     Proceeds from sales, maturities and calls of securities available-for-
sale 
     Proceeds from maturities and calls of securities held-to-maturity 
     Purchase of bank owned life insurance 
          NET CASH (USED IN) INVESTING ACTIVITIES 

FINANCING ACTIVITIES 
     Net increase in deposits 
     Net increase in repurchase agreements 
     Proceeds from FHLB and other borrowings 
     Principal payments on FHLB and other borrowings 
     Purchase of treasury stock 
     Net proceeds of stock offering 
     Cash dividend 
     Common stock options exercised 
     Issuance of preferred stock 
          NET CASH PROVIDED BY FINANCING ACTIVITIES 

2011 

2010 

 $                2,702  

 $                2,237  

                   1,723  
                      147  
                      466  
                      117  
               (62,647) 
                 57,339  
                      373  
                         73  
                     (833) 
                      886  
                 (1,489) 
                      775  
                     (368) 

               (80,934) 
                     (669) 
             (249,771) 
                 (7,361) 
                   9,813  
                 (9,918) 
                 17,734  
              212,300  
                   1,225  
                 (2,100) 
             (109,681) 

                 90,111  
                 30,212  
                 80,104  
               (98,951) 
                       (78) 
                   6,500  
                     (262) 
                            -  
                   8,463  
              116,099  

                   1,100  
                     (144) 
                      447  
                         46  
               (46,657) 
                 46,582  
                      866  
                       (61) 
                       (88) 
                      513  
                     (409) 
                      573  
                   5,005  

               (62,060) 
                     (269) 
               (69,602) 
                 (1,359) 
                 (6,156) 
               (16,321) 
                 48,029  
                 45,082  
                      474  
                            -  
               (62,182) 

                 35,903  
                 11,982  
              205,716  
             (196,300) 
                     (484) 
                   1,729  
                     (160) 
                      183  
                            -  
                 58,569  

Increase in cash and cash equivalents 

                   6,050  

                   1,392  

Cash and cash equivalents at beginning of period 

                   3,713  

                   2,321  

Cash and cash equivalents at end of period 

 $                9,763  

 $                3,713  

Supplemental disclosure of cash flow information 

Cash payments for: 
     Interest on deposits, repurchase agreements and FHLB 
borrowings 
     Income taxes 

 $                4,958  
 $                1,101  

 $                5,623  
 $                   811  

See Notes to Consolidated Financial Statements
33 

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MVB Financial 
Consolidated Statements of Changes in Stockholders' Equity 
Years ended December 31, 2011 and 2010 
(Dollars in thousands) 

Preferred 
Stock 

Common   
Stock 

Additional 
Paid-in 
Capital 

Retained 
  Earnings 

Accumulated 
Other 
Comprehensive 
Income/(loss) 

Total 

Treasury 
Stock 

  Stockholders' 

Equity 

Balance, December 31, 2009 
Comprehensive income: 

 $          -  

 $    1,629  

 $ 20,457  

 $  5,917  

 $              (343) 

 $   (522) 

 $       27,138  

     Net Income 

     2,237  

             2,237  

     Other comprehensive income(loss) 
        Net fair value adjustment on 
        securities available for sale, 

        reclassification adjustment for realized 
        losses - net of tax effect of $(167) 

Total Comprehensive Income 
     Minimum pension liability adjustment - 
     net of tax effect of $60 

Cash dividends paid ($0.10 per share) 
Stock offering in process 
Stock based compensation 
Stock dividend - 10% stock 

Treasury stock, acquired at cost 
Common stock options exercised 

                    251  

                251  

             2,488  

                 (171) 

             (171) 

      (160) 

   (3,351) 

       1,729  
            46  
       3,191  

160 

13 

          170  

             (160) 
             1,729  
                  46  

             (484) 
                183  

      (484) 

Balance, December 31, 2010 
Comprehensive income: 

 $      -       
-  

 $    1,802  

 $ 25,593  

 $  4,643  

 $              (263) 

 $(1,006) 

 $       30,769  

     Net Income 

     2,702  

             2,702  

     Other comprehensive income(loss) 
        Net fair value adjustment on 
        securities available for sale, less 
        reclassification adjustment for realized 
        gains - net of tax effect of $(38) 

Total Comprehensive Income 
     Minimum pension liability adjustment - 
     net of tax effect of $358 

Cash dividends paid ($0.10 per share) 
Dividends on preferred stock 
Stock offering 
Preferred stock issued 
Stock based compensation 
Stock dividend - 10% stock dividend 
Treasury stock, acquired at cost 

     8,500  

                      58  

                 58  

             2,760  

                 (537) 

             (537) 

      (218) 
        (44) 
          (6) 
        (37) 

      (820) 

394 

       6,112  

          117  
          781  

39 

-  

               218) 
               (44) 
             6,500  
             8,463  
                117  

        (78) 

-  
               (78) 

-  

Balance, December 31, 2011 

$   8,500  

 $    2,235  

 $ 32,603  

 $  6,220  

 $              (742) 

$ (1,084) 

 $       47,732  

See Notes to Consolidated Financial Statements 

34 

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

     Operations 
  MVB Financial Corp., "the Company", provides banking services to the domestic market with the primary market areas being 
the Marion, Harrison, Monongalia, Jefferson and Berkeley counties of West Virginia.  To a large extent, the operations of the 
Company, such as loan portfolio management and deposit growth, are directly affected by the market area economies. 

     Cash and Cash Equivalents 

Cash and cash equivalents include cash and due from banks with original maturities of ninety days or less. 

     Principles of Consolidation 
  The accompanying consolidated financial statements include the accounts of MVB Financial Corp. Inc., and its wholly owned 

subsidiaries.  All significant intercompany accounts and transactions have been eliminated in consolidation. 

     Management Estimates 
  The  preparation  of  financial  statements  in  conformity  with  U.S.  generally  accepted  accounting  principles  requires 
management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the 
financial statements and the reported amounts of revenues and expenses during the reporting period.  Estimates, such as 
the allowance for loan losses, are based upon known facts and circumstances.  Estimates are revised by management in the 
period such facts and circumstances change. Actual results could differ from these estimates. 

     Investment Securities 
  Debt securities that management has the ability and intent to hold to maturity are classified as held-to-maturity and carried at 
cost, adjusted for amortization of premium and accretion of discounts computed by the interest method from purchase date 
to maturity.  Other marketable securities are classified as available-for-sale and are carried at fair value.  Unrealized gains 
and  losses  on  securities  available-for-sale,  net  of  the  deferred  income  tax  effect,  are  recognized  as  direct  increases  or 
decreases in stockholders' equity.  Cost of securities sold is recognized using the specific identification method. 

     Loans Held for Sale 
  Through  Crescent  Mortgage  Company,  Franklin  American  Mortgage  and  Freddie  MAC,  MVB  Bank,  Inc.  has  the  ability  to 
offer customers long-term fixed rate mortgage products without holding these instruments in the bank's loan portfolio.  MVB 
values loans held for sale at the lower of cost or market.  After thorough review of the process the Company has concluded 
that  no  material  derivative  instruments  exist,  as  the  bank  obtains  pricing  information  directly  from  the  websites  of  the 
secondary mortgage providers and locks in pricing based upon pre-established margins set by management. 

     Loans and Allowance for Loan Losses 
  Loans  are  stated  at  the  amount  of  unpaid  principal  reduced  by  an  allowance  for  loan  losses.    Loans  are  considered 
delinquent when scheduled principal or interest payments are 31 days past due.  Interest income on loans is recognized on 
an  accrual  basis.    The  allowance  for  loan  losses  is  maintained  at  a  level  deemed  adequate  to  absorb  probable  losses 
inherent  in  the  loan  portfolio.    The  Company  consistently  applies  a  quarterly  loan  review  process  to  continually  evaluate 
loans for changes in credit risk.  This process serves as the primary means by which the Company evaluates the adequacy 
of  the  allowance  for  loan  losses,  and  is  based  upon  periodic  review  of  the  collectibility  of  loans  in  light  of  historical 
experience,  the  nature  and  volume  of  the  loan  portfolio,  adverse  situations  that  may  affect  the  borrower's  ability  to  repay, 
estimated value of any underlying collateral and prevailing economic conditions.  This evaluation is inherently subjective as it 
requires estimates that are susceptible to significant revision as more information becomes available. 

  The allowance consists of specific and general components.  The specific component relates to loans that are impaired.  The 
general component covers non-classified loans and is based upon historical loss experience adjusted for qualitative factors.   

  A  loan  is  considered  impaired  when,  based  upon  current  information  and  events,  it  is  probable  that  the  Company  will  be 
unable  to  collect  the  scheduled  payments  of  principal  or  interest  when  due  according  to  the  contractual  terms  of  the  loan 
agreement.  Factors considered by management in determining impairment include payment status, collateral value, and the 
probability of collecting scheduled principal and interest payments when due.  Loans that experience insignificant payment 
delays and shortages generally are not classified as impaired.  Generally the Company considers impaired loans to include 
loans classified as non-accrual loans and loans past due for longer than 90 days. 

14

35 

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

     Loan Origination Fees and Costs 
  Accounting  standards  require  that  loan  origination  and  commitment  fees  and  direct  loan  origination  costs  be  deferred  and 

the net amount amortized as an adjustment of the related loan's yield. 

     Bank Premises, Furniture and Equipment 
  Bank premises, furniture and equipment are carried at cost less accumulated depreciation.  The provision for depreciation is 
computed for financial reporting by the straight-line-method based on the estimated useful lives of assets, which range from 
7 to 40 years on buildings and leasehold improvements and 3 to 10 years on furniture, fixtures and equipment. 

     Intangible Assets 
  The excess of the cost of an acquired company  over the fair value of the net assets and identified intangibles acquired is 
recorded as goodwill.  The net carrying amount of intangible assets was $917 and $927 at December 31, 2011 and 2010, 
respectively.   

     Other Investments 
  Federal Home Loan Bank (FHLB) stock is recorded at cost and considered to be restricted as the Company is required by 
the FHLB to hold this investment, and the only market for this stock is the issuing agency.  FHLB stock totaled $1,973 and 
$1,816 at December 31, 2011 and 2010, respectively, and is included in other assets in the accompanying balance sheet.  

     Income Taxes 
  Deferred  income  taxes  are  reported  for  timing  differences  between  items  of  income  or  expense  reported  in  the  financial 
statements  and  those  reported  for  income  tax  purposes.    The  differences  relate  principally  to  accretion  of  discounts  on 
investment securities, provision for loan losses, minimum pension liability, and differences between book and tax methods of 
depreciation. 

    Stock Based Compensation 
  The Company accounts for stock-based compensation in accordance with generally accepted accounting standards.  Under 
these standards the Company is required to record compensation expense for all awards granted after the date of adoption 
and for any unvested options previously granted.   

     Foreclosed Assets Held for Resale 
  Foreclosed  assets  held  for  resale  acquired  in  satisfaction  of  mortgage  obligations  and  in  foreclosure  proceedings  are 
recorded  at  the  lower  of  cost  or  fair  value  less  estimated  selling  costs  at  the  time  of  foreclosure,  with  any  valuation 
adjustments charged to the allowance for loan  losses.  Any  unrealized  gains or losses on sale are then recorded in other 
non-interest expense.  At December 31, 2011 and 2010, the Company held other real estate of $176 and $402. 

     Net Income Per Common Share 
  Diluted net income per common share includes any dilutive effects of stock options, and is computed by dividing net income 
by the average number of common shares outstanding during the period less the preferred stock dividend, adjusted for the 
dilutive effect of options under the Company's 2003 Stock Incentive Plan. 

     Comprehensive Income 
  Accounting  principles  generally  require  that  recognized  revenue,  expenses,  gains  and  losses  be  included  in  net  income.  
Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities and 
minimum  pension  liability,  are  reported  as  a  separate  component  of  the  equity  section  of  the  balance  sheet,  such  items, 
along with net income, are components of comprehensive income. 

     Bank-owned life insurance 

Bank-owned life insurance ("BOLI") represents life insurance on the lives of certain Company employees who have provided 
positive consent allowing the Company to be the beneficiary of such policies.  These policies are recorded at their cash 
surrender value, or the amount that can be realized upon surrender of the policy.  Income from these policies is not subject 
to income taxes and is recorded as other income. 

     Advertising Costs 
  Advertising costs are expensed as incurred. 

35 

16

17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

     Transfers of Financial Assets 

Transfers of financial assets are accounted for as sales when control over the assets has been surrendered.  Control over 
transferred assets is deemed to be surrendered when (i) the assests have been isolated from the company, (ii) the 
transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the 
transferred assets, and (iii) the Company does not maintain effective control over the transferred assets through an 
agreement to repurchase them before their maturity. 

     Reclassifications 
  Certain  amounts  in  the  2010  financial  statements  have  been  reclassified  to  conform  to  the  2011  financial  statement 

presentation. 

NOTE 2.  INVESTMENT SECURITIES 

  Amortized cost and approximate fair values of investment securities held-to-maturity at December 31, 2011, including gross 

unrealized gains and losses, are summarized as follows: 

(Dollars in thousands) 

Amortized 
Cost 

Unrealized 
Gain 

Unrealized 
Loss 

Approximate 
Fair 
Value 

Municipal securities 

          13,568  

 $       13,568  

             587  

 $          587  

                (11) 

 $             (11) 

              14,144  

 $            14,144  

Amortized  cost  and  approximate  fair  values  of  investment  securities  held-to-maturity  at  December  31,  2010,  including  gross 
unrealized gains and losses, are summarized as follows: 

Amortized 
Cost 

Unrealized 
Gain 

Unrealized 
Loss 

Approximate 
Fair 
Value 

Municipal securities 
U. S. Agency securities 

            6,460  
            1,000  

 $         7,460  

              27  
              17  

                (62) 
                   -  

                6,425  
                1,017  

 $            44  

 $             (62) 

 $             7,442  

Amortized cost and approximate fair values of investment securities available-for-sale at December 31, 2011 are summarized 
as follows:  

Amortized 
Cost 

Unrealized 
Gain 

Unrealized 
Loss 

Approximate 
Fair 
Value 

U. S. Agency securities 
Mortgage-backed securities 
Other securities 

 $       51,165  
          47,319  
              124  

 $       98,608  

 $          710  
             198  
                 -  

 $          908  

 $               (1) 
              (149) 
                   -  

 $            51,874  
              47,368  
                   124  

 $           (150) 

 $            99,366  

Amortized cost and approximate fair values of investment securities available-for-sale at December 31, 2010 are summarized 
as follows:  

Amortized 
Cost 

Unrealized 
Gain 

Unrealized 
Loss 

Approximate 
Fair 
Value 

U. S. Agency securities 
Mortgage-backed securities 
Other securities 

 $       34,903  
          26,135  
              124  

 $       61,162  

 $          453  
             306  
                 -  

 $          759  

 $             (76) 
                (21) 
                   -  

 $            35,280  
              26,420  
                   124  

 $             (97) 

 $            61,824  

16

35 

17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

The following tables summarize amortized cost and approximate fair values of securities by maturity: 

Held to Maturity 

Available for sale 

December 31, 2011 

Amortized 
Cost 

 $            115  
                   -  
            4,650  
            8,803  

 $       13,568  

Approximate 
Fair 
Value 

 $          115  
                 -  
          4,934  
          9,095  

 $     14,144  

Amortized 
Cost 

Approximate 
Fair 
Value 

 $                -  
          34,130  
          20,302  
          44,176  

 $                    -  
              34,795  
              20,280  
              44,291  

 $        98,608  

 $            99,366  

Within one year 
After one year, but within five 
After five years, but within ten 
After ten Years 

Total 

Investment securities with a carrying value of $94,866 and $66,426 at December 31, 2011 and 2010, respectively, were pledged 
to secure public funds, repurchase agreements and potential borrowings at the Federal Reserve discount window. 

The  Company's  investment  portfolio  includes  securities  that  are  in  an  unrealized  loss  position  as  of  December  31,  2011,  the 
details of  which are included in the following table.   Although these securities, if sold at December 31, 2011  would result in a 
pretax  loss  of  $161,  the  Company  has  no  intent  to  sell  the  applicable  securities  at  such  market  values,  and  maintains  the 
Company has the ability to hold these securities until all principal has been recovered.  Declines in the market values of these 
securities can be traced to general market conditions which reflect the prospect for the economy as a whole.  When determining 
other-than-temporary impairment on securities, the Company considers such factors as adverse conditions specifically related to 
a certain security or to specific conditions in an industry or geographic area, the time frame securities have been in an unrealized 
loss position, the Company's ability to hold the security for a period of time sufficient to allow for anticipated recovery in value, 
whether or not the security has been downgraded by a rating agency, and whether or not the financial condition of the security 
issuer has severely deteriorated.  As of December 31, 2011, the Company considers all securities with unrealized loss positions 
to be temporarily impaired, and consequently, does not believe the Company will sustain any material realized losses as a result 
of the current temporary decline in market value. 

The following table discloses investments in an unrealized loss position: 

At December 31, 2011, total temporary impairment totaled $161. 

Description and number 

 Less than 12 months  

 12 months or more  

of positions 

 Fair Value  

 Unrealized 
Loss  

 Fair Value  

 Unrealized Loss    

U.S. Agencies (1) 
Mortgage-backed securities (16) 
Municipal securities (3) 

 $         4,999  
          31,073  
              936  

 $                  (1) 
                  (128) 
                  (11) 

 $       37,008  

 $         (140) 

 $            -  
          3,124 
                 -    
 $         3,124  

 $                  -  
              (21) 
                     -    

 $                (21) 

NOTE 3. LOANS 

  The components of loans in the balance sheet at December 31, were as follows: 

(Dollars in thousands) 

  Commercial and non-residential real estate  
  Residential real estate 
  Consumer and other 
  Net deferred fees and costs 

2011 

2010 

 $      231,030  
         128,683  
          13,782  
               327  

 $      373,822  

 $          194,605  
              86,020  
              13,324  
                     95  

 $          294,044  

18

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

  Changes in the allowance for loan losses were as follows for the years ended December 31: 

(Dollars in thousands) 

  Balance at beginning of period 
  Losses charged to allowance 
  Recoveries credited to allowance 
  Provision for loan losses 

  Balance at end of period 

2011 

2010 

 $         2,478    
           (1,189) 
                 33    
            1,723    

 $             2,241  
                  (912) 
                     49  
                1,100  

 $         3,045    

 $             2,478  

The following table summarizes the primary segments of the loan portfolio as of December 31, 2011 and 2010 (in thousands): 

  Commercial 

  Residential 

Home 
Equity 

Installment 

Credit 
Cards 

Total 

December 31, 2011 
Total Loans 

$231,357 

$112,753 

  $15,930 

$13,217 

$565 

  $373,822 

   Individually evaluated for impairment 

$2,597 

$76 

$9 

$140 

$0 

$2,822 

   Collectively evaluated for impairment 

$228,760 

$112,677 

  $15,921 

$13,077 

$565 

  $371,000 

December 31, 2010 
Total Loans 

$194,700 

$71,686 

  $14,334 

$12,830 

$494 

  $294,044 

   Individually evaluated for impairment 

$393 

$197 

$262 

$0 

$4 

$856 

   Collectively evaluated for impairment 

$194,307 

$71,489 

  $14,072 

$12,830 

$490 

  $293,188 

Management evaluates individual loans in all of the commercial segments for possible impairment.  Loans are considered to be 
impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled 
payments  of  principal  or  interest  when  due  according  to  the  contractual  terms  of  the  loan  agreement.    Factors  considered  by 
management  in  evaluating  impairment  include  payment  status,  collateral  value,  and  the  probability  of  collecting  scheduled 
principal and interest payments when due.  Management determines the significance of payment delays and payment shortfalls 
on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the 
length of the delay, the reasons for the delay, the borrower's prior payment record, and the amount of the shortfall in relation to 
the principal and interest owed.  The Company also separately evaluates individual consumer and residential mortgage loans for 
impairment. 

Once the determination has been made that a loan is impaired, the determination of whether a specific allocation of the allowance 
is  necessary  is  measured  by  comparing  the  recorded  investment  in  the  loan  to  the  fair  value  of  the  loan  using  one  of  three 
methods:  (a) the present value of expected future future cash flows discounted at the loan's effective interest rate; (b) the loan's 
observable market price; or (c) the fair value of the collateral less selling costs.  The method is selected on a loan-by-loan basis, 
with  management  primarily  utilizing  the  fair  value  of  collateral  method.    The  evaluation  of  the  need  and  amount  of  a  specific 
allocation of the allowance and whether a loan can be removed from impairment status is made on a quarterly basis.   

18

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those 
for which a specific allowance was not necessary as of December 31, 2011 and 2010 (in thousands): 

Impaired Loans with 
Specific Allowance 

Impaired 
Loans with 
No 
Specific 
Allowance 

Total Impaired Loans 

December 31, 2011 

   Commercial 
   Residential 
   Home Equity 
   Installment 
   Credit Card 
      Total impaired loans 

December 31, 2010 

   Commercial 
   Residential 
   Home Equity 
   Installment 
   Credit Card 
      Total impaired loans 

Recorded 
Investment 

Related 
Allowance 

Recorded 
Investment 

Recorded 
Investment 

$2,597 
76 
9 
140 
0 
$2,822 

$59 
165 
262 
0 
4 
$490 

$758 
10 
9 
100 
0 
$877 

$20 
75 
99 
0 
4 
$198 

$0 
0 
0 
0 
0 
$0 

$334 
32 
0 
0 
0 
$366 

$2,597 
76 
9 
140 
0 
$2,822 

$393 
197 
262 
0 
4 
$856 

Unpaid 
Principal 
Balance 

$2,597 
76 
9 
140 
0 
$2,822 

$393 
197 
262 
0 
4 
$856 

The following table presents the average recorded investment in impaired loans and related interest income recognized 
for the periods indicated (in thousands): 

Average investment in impaired loans 
Interest income recognized on an accrual basis on impaired loans 

December 

2011 

$2,091 
$84 

2010 

$1,901 
$76 

Management uses a nine point internal risk rating system to monitor the credit quality of the overall loan portfolio.  The 
first  six  categories  are  considered  not  criticized,  and  are  aggregated  as  "Pass"  rated.    The  criticized  rating  categories 
utilized by management generally follow bank regulatory definitions.  The Special Mention category includes assets that 
are currently protected but are potentially weak, resulting in an undue and unwarranted credit risk, but not to the point of 
justifying a Substandard classification.  Loans in the Substandard category have well-defined weaknesses that jeopardize 
the  liquidation  of  the  debt,  and  have  a  distinct  possibility  that  some  loss  will  be  sustained  if  the  weaknesses  are  not 
corrected.  All loans greater than 90 days past due are considered Substandard.  The portion of any loan that represents 
a specific allocation of the  allowance for loan losses is placed in the Doubtful category.  Any portion of a loan that  has 
been charged off is placed in the Loss category. 

20

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay a loan as 
agreed, the Bank has a structured loan rating process with several layers of internal and external oversight.  Generally, 
consumer  and  residential  mortgage  loans  are  included  in  the  Pass  categories  unless  a  specific  action,  such  as 
bankruptcy, repossession, or death occurs to raise awareness of a possible credit event.  The Bank's Chief Credit Officer 
is responsible for the timely and accurate risk rating of the loans in the portfolio at origination and on an ongoing basis.  
The Credit Department performs an annual review of all commercial relationships $750,000 or greater.  Confirmation of 
the  appropriate  risk  grade  is  included  in  the  review  on  an  ongoing  basis.    The  Bank  has  an  experienced  Credit 
Department that continually reviews and assesses loans within the portolio.  The Bank engages an external consultant to 
conduct  loan  reviews  on  at  least  an  annual  basis.    Generally,  the  external  consultant  reviews  larger  commercial 
relationships or criticized relationships.  The Credit Department compiles detailed reviews, including plans for resolution, 
on loans classified as Substandard on a quarterly basis.  Loans in the Special Mention and Substandard categories that 
are collectively evaluated for impairment are given separate consideration in the determination of the allowance. 

The  following  table  represents  the  classes  of  the  loan  portfolio  summarized  by  the  aggregate  Pass  and  the  criticized 
categories of Special Mention, Substandard and Doubtful within the internal risk rating system as of December 31, 2011 
and 2010 (in thousands): 

December 31, 2011 
   Commercial 
   Residential 
   Home Equity 
   Installment 
   Credit Card 
      Total 

December 31, 2010 
   Commercial 
   Residential 
   Home Equity 
   Installment 
   Credit Card 
      Total 

Pass 

$218,353 
     111,105  
      15,750  
      12,806  
           565  
$358,579 

$180,568 
      69,906  
      13,945  
      12,424  
           488  
$277,331 

Special 
Mention 

$7,752 
         1,157  
             96  
           242  
                -  
$9,247 

$8,294 
           613  
             99  
           233  
                -  
$9,239 

  Substandard 

Doubtful 

Total 

$2,655 
             491  
               75  
               29  
                 -  
$3,250 

$5,446 
          1,002  
             262  
             173  
                 6  
$6,889 

$2,597 
              -  
             9  
          140  
              -  
$2,746 

$392 
          165  
            28  
              -  
              -  
$585 

$231,357 
     112,753  
       15,930  
       13,217  
            565  
$373,822 

$194,700 
       71,686  
       14,334  
       12,830  
            494  
$294,044 

Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as 
determined  by  the  length  of  time  a  recorded  payment  is  past  due.    The  following  table  presents  the  classes  of  the  loan 
portfolio  summarized  by  the  aging  categories  of  performing  loans  and  nonaccrual  loans  as  of  December  31,  2011  and 
2010: 
(in thousands) 

Total 

  30-59 Days 
Past Due 

  60-89 Days 
Past Due 

  90 Days + 
  Past Due 

  Past Due 

Non- 
Accrual 

Total 
Loans 

December 31, 2011 
   Commercial 
   Residential 
   Home Equity 
   Installment 
   Credit Card 
      Total 

December 31, 2010 
   Commercial 
   Residential 
   Home Equity 
   Installment 
   Credit Card 
      Total 

Current 

$225,618 
  111,022  
    15,846  
    12,888  
         565  
$365,939 

$193,414 
    68,529  
    13,979  
    12,222  
         490  
$288,634 

$448 
        1,593  

             -     

          138  

             -     
$2,179 

$2,836 
              -     

             84  
             26  

              -     
$2,946 

$2 
             62  
               -     
               2  
               -     

$66 

$3,286 
      1,655  
           84  
         166  

            -     
$5,191 

$2,453 
         76  
            -     
       163  
            -     
$2,692 

  $231,357 
  112,753  
    15,930  
    13,217  
         565  
  $373,822 

           241  
        1,761  
            28  
          141  

              -     

           272  
             18  
           158  

             -     
$2,171 

              -     
$448 

$217 
           143  
             47  
           155  
               -     
$562 

$458 
      2,176  
           93  
         454  

            -     
$3,181 

$828 
       981  
       262  
       154  
           4  
$2,229 

  $194,700 
    71,686  
    14,334  
    12,830  
         494  
  $294,044 

20

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

An  allowance  for  loan  losses  ("ALL")  is  maintained  to  absorb  losses  from  the  loan  portfolio.    The  ALL  is  based  on 
management's  continuing  evaluation  of  the  risk  characteristics  and  credit  quality  of  the  loan  portfolio,  assessment  of  current 
economic conditions, diversification and size of the portfolio, adequacy of collateral, past and anticipated loss experience, and 
the amount of non-performing loans. 

The Bank's methodology for determining the ALL is based on the requirements of ASC Section 310-10-35 for loans individually 
evaluated for impairment (discussed above) and ASC Subtopic 450-20 for loans collectively evaluated for impairment, as well 
as the Interagency Policy Statements on the Allowance for Loan and Lease Losses and other bank regulatory guidance.  The 
total of the two components represents the Bank's ALL. 

Loans  that  are  collectively  evaluated  for  impairment  are  analyzed  with  general  allowances  being  made  as  appropriate.    For 
general  allowances,  historical  loss  trends  are  used  in  the  estimation  of  losses  in  the  current  portfolio.    These  historical  loss 
amounts are modified by other qualified factors. 

The classes described above, which are based on the Federal call code assigned to each loan, provide the starting point for the 
ALL analysis.  Management tracks the historical net  charge-off activity at the call code level.   A historical charge-off factor is 
calculated utilizing a defined number of consecutive historical quarters.  Commercial, Mortgage and Consumer pools currently 
utilize a rolling 12 quarters. 

"Pass" rated credits are segregated from "Criticized" credits for the application of qualitative factors.    Loans in the criticized 
pools, which possess certain qualities or characteristics that may lead to collection and loss issues, are closely monitored by 
management and subject to additional qualitative factors. 

Management has identified a number of additional qualitative factors which it uses to supplement the historical charge-off factor 
because these factors are likely to cause estimated credit losses associated with the existing loan pools to differ from historical 
loss  experience.    The  additional  factors  that  are  evaluated  quarterly  and  updated  using  information  obtained  from  internal, 
regulatory,  and  governmental  sources  are:    national  and  local  economic  trends  and  conditions;  levels  of  and  trends  in 
delinquency  rates  and  non-accrual  loans;  trends  in  volume  and  terms  of  loans;  effects  of  changes  in  lending  policies; 
experience,  ability,  and  depth  of  lending  staff;  value  of  underlying  collateral;  and  concentrations  of  credit  from  a  loan  type, 
industry and/or geographic standpoint. 

Management  reviews  the  loan  portfolio  on  a  quarterly  basis  using  a  defined,  consistently  applied  process  in  order  to  make 
appropriate and timely adjustments to the ALL.  When information confirms all or part of specific loans to be uncollectible, these 
amounts are promptly charged off against the ALL. 

Historically,  management  has  utilized  an  internally  developed  spreadsheet  to  track  and  apply  the  various  components  of  the 
allowance.   

The following  table  summarizes  the  primary  segments  of  the  ALL,  segregated  into  the  amount  required  for  loans  individually 
evaluated for impairment and the amount required for loans collectively evaluated for impairment as of December 31, 2011 and 
2010.  Activity in the allowance is presented for the year ended December 31, 2011 (in thousands): 

  Commercial 

  Residential 

Home 
Equity 

Installment 

Credit  
Card 

Total 

ALL balance at 
   December 31, 2010 
   Charge-offs 
   Recoveries 
   Provision 

ALL balance at 
   December 31, 2011 

     Individually evaluated 
for impairment 
     Collectively evaluated 
for impairment 

$       1,517  
          (552) 
               4  
         1,195  

 $        460  
          (349) 

             -     

           255  

 $         207  
          (177) 
             10  
           209  

  $         274  
        (105) 
            19  
            67  

  $       20  
         (6) 
            -     
         (3) 

  $    2,478  
    (1,189) 
           33  
      1,723  

$       2,164  

 $        366  

 $         249  

  $         255  

  $       11  

  $    3,045  

$758 

$1,406 

$10 

$356 

$9 

$240 

$100 

$155 

$0 

$877 

$11 

$2,168 

22

23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

The  allowance  for  loan  losses  is  based  on  estimates,  and  actual  losses  will  vary  from  current  estimates.    Management 
believes that the granularity of the homogeneous pools and the related historical loss ratios and other qualitative factors, as 
well  as  the  consistency  in  the  application  of  assumptions,  result  in  an  ALL  that  is  representative  of  the  risk  found  in  the 
components of the portfolio at any given date. 

Troubled Debt Restructurings 

The  restructuring  of  a  loan  is  considered  a  "troubled  debt  restructuring"  if  both  (i)  the  borrower  is  experiencing  financial 
difficulties and (ii) the creditor has granted a concession.  Concessions may include interest rate reductions or below market 
interest rates, principal forgiveness, restructuring amortization schedules and other actions intended to minimize potential 
losses.    Troubled  debt  restructurings  during  2011  are  set  forth  in  the  following  table.    There  were  no  troubled  debt 
restructurings during 2010. 

The  following  table  presents  details  related  to  loans  identified  as  Troubled  Debt  Restructurings  (TDRs)  at  December  31, 
2011 and 2010. 

New TDRs (1) 

(Unaudited, dollars in 
thousands) 

Commercial real estate: 

     Land and construction 

     Other 

      Total commercial real estate  

Commercial and industrial 

Residential real estate 

Home equity 

Consumer 

Total 

Number of 
Contracts 

- 

- 

1 
11 

- 

1 

- 

- 

2 

December 31, 2011 

December 31, 2010 

Pre-
Modification 
Outstanding 
Recorded 
Investment 

Post-
Modification 
Outstanding 
Recorded 
Investment 

                      -  

                        -  

                      -  

                        -  

                  103  

                   103  

                  103  

                   103  

                      -  

                        -  

                  415  

                   415  

                      -  

                        -  

                      -  

                        -  

                  518  

                   518  

Pre-
Modification 
Outstanding 
Recorded 
Investment 

Post-
Modification 
Outstanding 
Recorded 
Investment 

Number of 
Contracts 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

(1)  Excludes loans that were either paid off or charged-off by period end.  The pre-modification balance represents the balance outstanding at the beginning of 
the period.  The post-modification balance represents the outstanding balance at period end. 

NOTE 4.  BANK PREMISES, FURNITURE AND EQUIPMENT 

  Bank premises, furniture and equipment at December 31, were as follows: 

(Dollars in thousands) 

  Bank Premises  
  Equipment, furniture and fixtures 

  Allowance for depreciation 

2011 

2010 

 $       7,647  
         3,445  
        11,092  
        (3,310) 
 $       7,782  

 $       7,533  
         2,893  
        10,426  
        (2,847) 
 $       7,579  

22

23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

NOTE 5. DEPOSITS 

  Deposits at December 31, were as follows: 

(Dollars in thousands) 

  Demand deposits of individuals, partnerships, and corporations 

  Interest bearing  
  Non-interest bearing 

  Time and savings deposits of individuals, partnerships and corporations 
  Deposits of states and political subdivisions 
  Official checks 

Total Domestic Deposits 

2011 

2010 

 $   113,515  
        37,744  
      184,993  
        53,237  
         1,056  
 $   390,545  

 $     77,970  
        27,984  
      161,534  
        32,431  
            515  
 $   300,434  

  Time deposits of over $100 included above 

 $     65,316  

 $     58,661  

  Maturities of certificates of deposit at December 31, 2011 were as follows: 

2012 
2013 
2014 
2015 
2016 
              Total 

 $     58,029  
        18,013  
         6,190  
         5,317  
         5,539  
 $     93,088  

NOTE 6. BORROWED FUNDS 

  The  Company  is  a  party  to  repurchase  agreements  with  certain  customers.    As  of  December  31,  2011  and  2010,  the 
company  held  repurchase  agreements  of  $77,835  and  $47,623.    Information  related  to  repurchase  agreements  is 
summarized below: 

(Dollars in thousands) 

2011 

2010 

  Balance at end of year 
  Average balance during the year 
  Maximum month-end balance 
  Weighted-average rate during the year 
  Rate at December 31 

$    77,835  
      61,855  
      86,507  
0.81% 
0.66% 

$    47,623  
      44,238  
      55,550  
1.07% 
1.00% 

  MVB Bank, Inc. (the  Bank) is a member of the Federal Home Loan Bank ("FHLB") of Pittsburgh,  Pennsylvania.    The 
remaining  maximum  borrowing  capacity  with  the  FHLB  at  December  31,  2011  was  approximately  $174,439.    At 
December 31, 2011 and 2010 the Bank had borrowed $9,767 and $24,114. 

24

25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

Borrowings from the FHLB as of December 31 were as follows: 
(Dollars in thousands) 

Fixed interest rate note, originating April 1999, due April 2014, interest of 
5.405% is payable monthly 

2011 

2010 

$      1,000  

  $      1,000  

Fixed interest rate note, originating January 2005, due January 2020, payable 
in monthly installments of $11, including interest of 5.140% 

           851  

           933  

Fixed interest rate note, originating April 2002, due May 2017, payable in 
monthly installments of $4, including interest of 5.90% 

           631  

           647  

Floating interest rate note, originating March 2003, due December 2011, 
interest payable monthly, including interest of 0.68% 

              -   

      14,126  

Fixed interest rate note, originating July 2006, due July 2016, payable in 
monthly installments of $8, including interest of 4.50% 

        1,301  

        1,341  

Fixed interest rate note, originating October 2006, due October 2021, payable 
in monthly installments of $6, including interest of 5.20% 

        1,068  

        1,089  

Fixed interest rate note, originating April 2007, due April 2022, payable in 
monthly installments of $6, including interest of 5.18% 

        1,015  

        1,034  

Amortizing fixed interest rate note, originating February 2007, due February 
2022, payable in monthly installments of $5, including interest of 5.22% 

           896  

           913  

Fixed interest rate note, originating December 2007, due December 2017, 
payable in monthly installments of $7, including interest of 5.25% 

        1,005  

        1,031  

Fixed interest rate note, originating March 2008. due March 2013, interest of 
2.37% payable quarterly 

        2,000  

        2,000  

$      9,767  

  $      24,114

In March 2007 the Company completed the private placement of $4 million Floating Rate, Trust Preferred Securities 
through its MVB Financial Statutory Trust I subsidiary (the "Trust").  The Company established the Trust for the sole 
purpose of issuing the Trust Preferred Securities pursuant to an Amended and  Restated Declaration of Trust.  The 
proceeds  from  the  sale  of  the  Trust  Preferred  Securities  will  be  loaned  to  the  Company  under  subordinated 
Debentures (the "Debentures") issued to the Trust pursuant to an Indenture.  The Debentures are the only asset of 
the Trust.  The Trust Preferred Securities have been issued to a pooling vehicle that will use the distributions on the 
Trust  Preferred  Securities  to  securitize  note  obligations.    The  securities  issued  by  the  Trust  are  includable  for 
regulatory purposes as a component of the Company's Tier I capital. 

The  Trust  Preferred  Securities  and  the  Debentures  mature  in  2037  and  are  redeemable  by  the  Company  in  2012.  
Interest payments are due in March, June, September and December and are adjusted at the interest due dates at a 
rate of 1.62% over the three month LIBOR Rate.  The Company reflects borrowed funds in the amount of $4.1 million 
as of December 31, 2011  and 2010  and  interest expense of $81  and  $82 for the  years ended December 31, 2011 
and 2010. 

24

25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

Borrowings from the FHLB are secured by stock in the FHLB of Pittsburgh, qualifying first mortgage loans, mortgage-
backed securities and certain investment securities. 

The bank had borrowed $4,500 in overnight funds at the Federal Reserve discount window on December 31, 2010 at 
a rate of 0.75%. 

A summary of maturities of these borrowings over the next five years is as follows: 

Year 
2012 
2013 
2014 
2015 
2016 
Thereafter 

 Amount  
 $       232  
       2,244  
       1,257  
          271  
       1,353  
       8,534  
 $  13,891  

NOTE 7.  COMMITMENTS AND CONTINGENT LIABILITIES 

     Financial Instruments with Off-Balance-Sheet Risk 

  The  Company  is  a  party  to  financial  instruments  with  off-balance-sheet  risk  in  the  normal  course  of  business  to 
meet the financing needs of its customers.  These financial instruments include commitments to extend credit and 
standby letters of credit.  These instruments involve, to varying degrees, elements of credit and interest rate risk in 
excess of the amounts recognized in the statements of financial condition. 

  The  Company's  exposure  to  credit  loss  in  the  event  of  nonperformance  by  the  other  party  to  the  financial 
instruments  for  commitments  to  extend  credit  and  standby  letters  of  credit  is  represented  by  the  contractual 
amount  of  those  instruments.    The  Company  uses  the  same  credit  policies  in  making  commitments  and 
conditional obligations as it does for on-balance-sheet instruments. 

  Commitments  to  extend  credit  are  agreements  to  lend  to  a  customer  as  long  as  there  is  no  violation  of  any 
condition  established  in  the  contract.    Commitments  generally  have  fixed  expiration  dates  or  other  termination 
clauses and may require payment of a fee.  Since many of the commitments are expected to expire without being 
drawn upon, the total commitment amounts do not necessarily represent future cash requirements.  The Company 
evaluates  each  customer’s  credit  worthiness  on  a  case-by-case  basis.    The  amount  and  type  of  collateral 
obtained, if deemed necessary by the Company upon extension of credit, varies and is based on management's 
credit evaluation of the customer. 

  Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a 
customer  to  a  third  party.    Standby  letters  of  credit  generally  have  fixed  expiration  dates  or  other  termination 
clauses and may require  payment of a fee.   The credit risk involved in issuing letters of credit  is essentially  the 
same  as  that  involved  in  extending  loans  to  customers.    The  Company's  policy  for  obtaining  collateral,  and  the 
nature of such collateral, is essentially the same as that involved in making commitments to extend credit.  

  Total contractual amounts of the commitments as of December 31 were as follows: 

(Dollars in thousands) 

  Available on lines of credit 
  Stand-by letters of credit 
  Other loan commitments 

2011 

2010 

 $     45,627  
            346  
         1,423  
 $     47,396  

  $     32,539    
            758    
            691    
  $     33,988    

26

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

     Concentration of Credit Risk 
  The  Company  grants  a  majority  of  its  commercial,  financial,  agricultural,  real  estate  and  installment  loans  to 
customers  throughout  the  Marion,  Harrison,  Monongalia,  Jefferson  and  Berkeley  County  areas  of West  Virginia 
and adjacent counties.  Collateral for loans is primarily residential and commercial real estate, personal property, 
and business equipment.  The Company evaluates the credit worthiness of each of its customers on a case-by-
case basis, and the amount of collateral it obtains is based upon management's credit evaluation. 

     Litigation 
  The subsidiary bank is involved in various legal actions arising in the ordinary course of business.  In the opinion 
of  management  and  counsel,  the  outcome  of  these  matters  will  not  have  a  significant  adverse  effect  on  the 
consolidated financial statements. 

NOTE 8.  INCOME TAXES 

Accounting standards require that the Company use an asset and liability approach that requires the recognition 
of deferred income tax liabilities and assets for the expected future tax consequences of temporary differences 
between the carrying amounts and the tax basis of other assets and liabilities. 

The amount reflected as income taxes represents federal and state income taxes on financial statement income.  
Certain  items  of  income  and  expense,  primarily  the  provision  for  possible  loan  losses,  allowance  for  losses  on 
foreclosed assets held for resale, depreciation, and accretion of discounts on investment securities are reported 
in different accounting periods for income tax purposes. 

The provisions for income taxes for the years ended December 31, were as follows: 
(Dollars in thousands) 
Current: 

2011 

 $         658    
            207    
 $         865    

2010 

 $         773  
            166  
 $         939  

  Federal 
  State 

Deferred expense(benefit) 
  Federal 
  State 

Income Tax expense 

 $         112    
              35    
            147    
 $       1,012    

 $        (119) 
             (25) 
           (144) 
 $         795  

Following is a reconciliation of income taxes at federal statutory rates to recorded income taxes for the year ended 
December 31: 

2011 

2010 

Amount 

% 

Amount 

% 

Tax at Federal tax rate 
Tax effect of: 
  State income tax 
  Tax exempt earnings 
  Other 

 $    1,263  

34.0% 

 $       1,031  

34.0% 

           93  
         (345) 
             1  
 $    1,012  

2.5% 
-9.3% 
0.0% 
27.2% 

              76  
           (313) 
                1  
 $         795  

2.5% 
-10.3% 
0.0% 
26.2% 

26

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

Deferred tax assets and liabilities are the result of timing differences in recognition of revenue and expense for 
income tax and financial statement purposes. 

Deferred income tax liabilities and (assets) were comprised of the following at December 31: 

Depreciation 
Unrealized loss on securities available-for-sale 
Pension 
  Gross deferred tax liabilities 

Allowance for loan losses 
Minimum pension liability 
  Gross deferred tax (assets) 

2011 

2010 

 $         482  
 $         303  
               (9) 
            776  

           (871) 
           (798) 
        (1,669) 

 $         299    
 $         264    
             (66) 
            497    

           (778) 
           (440) 
        (1,218) 

  Net deferred tax (asset) 

 $        (893) 

 $        (721) 

No  deferred  income  tax  valuation  allowance  is  provided  since  it  is  more  likely  than  not  that  realization  of  the 
deferred income tax asset will occur in future years. 

NOTE 9.  RELATED PARTY TRANSACTIONS 

  The Company has granted loans to officers and directors of the Company and to their associates.  Related party 
loans are made on substantially the same terms, including interest rates and collateral, as those prevailing at the 
time  for  comparable  transactions  with  unrelated  parties  and  do  not  involve  more  than  normal  risk  of  collectibility.  
Set forth below is a summary of the related loan activity. 

(Dollars in thousands) 

Balance at  
Beginning 
of Year 

Borrowings 

Repayments 

Balance  
at end  
of Year 

December 31, 2011 

 $  13,995  

 $    2,004  

 $      (2,699) 

 $     13,300    

December 31, 2010 

 $  15,067  

 $       764  

 $      (1,836) 

 $     13,995    

The Company held related party deposits of $14,973 and $11,812 at December 31, 2011 and December 31, 2010, 
respectively. 

The  Company  held  related  party  repurchase  agreements  of  $1,313  and  $1,697  at  December  31,  2011  and 
December 31, 2010, respectively. 

NOTE 10.  PENSION PLAN 

  The Company  participates  in a trusteed  pension  plan  known as the Allegheny Group Retirement Plan covering 
virtually all full-time employees.  Benefits are based on years of service and the employee's compensation.  The 
Company's funding policy is to fund normal costs of the plan as accrued.  Contributions are intended to provide 
not only for benefits attributed to service to date, but also for those benefits expected to be earned in the future.  
The  Company  participated  in  the  pension  plan  beginning  January  1,  1999.    The  Company  has  recognized 
estimated pension expense of $410 and $335 for the years ended December 31, 2011 and 2010. 

28

29

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

Information pertaining to the activity in the Company's defined benefit plan, using the latest available actuarial 
valuations with a measurement date of December 31, 2011 and 2010 is as follows: 

(Dollars in thousands) 

  Change in benefit obligation 

  Benefit obligation at beginning of year 
  Service cost 
  Interest cost 
  Actuarial loss 
  Benefits paid 
  Benefit obligation at end of year 

  Change in plan assets: 

  Fair value of plan assets at beginning of year 
  Actual return on plan assets 
  Employer contribution 
  Benefits paid 
  Fair value of plan assets at end of year 

  Funded status 
  Unrecognized net actuarial loss 
  Unrecognized prior service cost 
  Prepaid pension cost recognized 

2011 

2010 

 $       3,059  
            356  
            166  
            669  
             (36) 
 $       4,214  

 $       2,389    
            311    
            142    
            243    
             (26) 
 $       3,059    

 $       1,794  
           (113) 
            553  
             (36) 
 $       2,198  

 $       1,575    
            188    
              57    
             (26) 
 $       1,794    

 $      (2,016) 
         1,990  
                4  
 $          (22) 

 $      (1,265) 

         1,093    
                7    
 $        (165) 

  Accumulated benefit obligation 

 $       3,288  

 $       2,414    

  At December 31, 2011 and 2010, the weighted average assumptions used to determine the benefit obligation are 

as follows: 

  Discount rate 
  Rate of compensation increase 

   The components of net periodic pension cost are as follows: 

  Service cost 
Interest cost 

  Expected return on plan assets 
  Amortization of prior service costs 
  Amortization of loss 
  Net periodic pension cost 

5.06% 
3.00% 

5.50% 
3.00% 

 $         356  
            166  
           (180) 
                2  
              66  
 $         410  

 $         311    
            142    
           (139) 
                2    
              44    
 $         360    

  At December 31, 2011 and 2010, the weighted average assumptions used to determine net periodic pension cost 

are as follows: 
  Discount rate 
  Expected long-term rate of return on plan assets 
  Rate of compensation increase 

5.50% 
8.00% 
3.00% 

6.00% 
8.00% 
3.00% 

28

29

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

The Company's pension plan asset allocations at December 31, 2011 and 2010, as well as target allocations for 2012 
are as follows: 

Asset Category 
  Equity securities 
  Balanced fund 
  Other 
     Total 

2012 Target 
60% 
30% 
10% 
100% 

12/31/2011 
72% 
24% 
4% 
100% 

12/31/2010 

59% 
31% 
10% 
100% 

The  net  transition  obligation  (asset),  prior  service  cost  (credit),  and  estimated  net  loss  (gain)  for  the  plan  that  are 
expected to be amortized from accumulated other comprehensive income into net periodic benefit cost over the next 
fiscal year are shown in the table below. 

2012 

2011 

   Expected amortization of transition obligation 
(asset) 
   Expected amortization of prior service cost 
(credit) 
   Expected amortization of net loss (gain) 

 $              -  

 $              -  

                2  
            117  

                2  
              66  

Plan Assets 

The pension plan's overall investment strategy is to achieve a mix of approximately 75 percent of investments for long-
term growth and 25 percent for near-term benefit payments with a wide diversification of asset types, fund strategies, 
and  fund  managers.    The  target  allocations  for  plan  assets  are  75  percent  equity  securities,  20  percent  corporate 
bonds and US Treasury securities, and 5 percent to all other types of investments.  Equity securities primarily include 
investments  in  large-cap  and  mid-cap  companies  primarily  located  in  the  United  States.    Fixed  income  securities 
include  corporate  bonds  of  companies  from  diversified  industries,  mortgage-backed  securities,  and  U.S.  Treasuries.  
Other  types  of  investments  include  investments  in  hedge  funds  and  private  equity  funds  that  follow  several  different 
strategies. 

The fair value of MVB's pension plan assets at December 31, 2011 by asset class are as follows:

The following table sets forth by level, within the fair value hierarchy, as defined in Note 18 - Fair Value 
Measurements, the Plan's assets at fair value as of December 31, 2011. 

Level I 

Level II 

Level III 

Total 

Assets: 
Cash and cash equivalents 
Investment in equity securities 
Investment in debt 

$        88  
$    1,583  
$           -  

$          -    
$          -    
  $      527    

$             -  
$             -  
$             -  

$           88  
$      1,583  
$         527  

Total assets at fair value 

$    1,671  

  $      527    

$             -  

$      2,198  

Investment in government and debt securities and short-term investments are valued at the closing price reported on the 
active market on which the individual securities are traded. 

The methods described above may produce a fair value calculation that may not be indicative of net realizable value or 
reflective of future fair values.  Furthermore, while the Plan believes its valuation methods are appropriate and consistent 
with other market participants, the use of different methodologies or assumptions to determine the fair value of certain 
financial instruments could result in a different fair value measurement at the reporting date. 

30

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

Below we show the best estimate of the plan contribution for next fiscal year.  We also show the benefits expected to be 
paid in each of the next five fiscal years, and in the aggregate for the five fiscal years thereafter. 

Contributions for the period of 01/01/12 through 12/31/12 
Estimated future benefit payments reflecting expected future service 

        1/1/2012 through 12/31/2012 
        1/1/2013 through 12/31/2013 
        1/1/2014 through 12/31/2014 
        1/1/2015 through 12/31/2015 
        1/1/2016 through 12/31/2016 
        1/1/2017 through 12/31/2021 

Cash Flow 

$   948,348  

$   117,901  
$   129,994  
$   138,416  
$   163,324  
$   201,165  
$1,214,592  

NOTE 11.  INTANGIBLE ASSETS 
  On October 7, 2005, the Company purchased a full service office in the Charles Town area of Jefferson County 
West Virginia.  This office held assets of $1.8 million and total deposits of $17.1 million.  As a result of this 
transaction, the Company recorded intangible assets.  As of December 31, 2011 the Company has allocated $21 to 
core deposit intangibles, which are being amortized using the double-declining balance method over 10 years.  The 
remaining $896 has been recorded as goodwill, and is evaluated for impairment on October 1st each year by the 
Company. 

NOTE 12.  STOCK OFFERING 
  During 2011 the Company completed a confidential offering to accredited investors which began in 2010 that 
resulted in the issuance of 393,305 shares of common stock totaling $8.3 million in additional capital.  As of 
December 31, 2010 the Company had received signed offering memoranda and payment for 82,328 shares totaling 
1.7 million in additional capital at December 31, 2010.  The proceeds of this offering are being used to support 
current and long-range growth plans of the Company.  During 2011 the Company issued 393,305 shares, 
concluding 2011 with outstanding shares of 2,234,767.  A 10% stock dividend declared December 21, 2010 with a 
record date of January 25, 2011, payable February 15, 2011 resulted in an additional 39,071 shares. 

  On September 8, 2011 MVB received $8.5 million in Small Business Lending Fund (SBLF) capital.  MVB issued 

8,500 shares of $1,000 per share preferred stock with dividends payable in arrears on January 1, April 1, July 1 and 
October 1 each year.  At the time of receipt of the SBLF money, MVB's loan production qualified for the lowest 
dividend rate posssible of 1%.  MVB may continue to utilize the SBLF capital for a period of four and one half years 
at the 1% dividend rate so long as loan growth continues to support the reduced rate. 

NOTE 13.  STOCK OPTIONS 
  The MVB Financial Corp. Incentive Stock Plan provides for the issuance of stock options to selected employees.  
Under the provisions of the plan, the option price per share shall not be less than the fair market value of the 
common stock on the date of the grant.  All options granted prior to 2004 vest in 4 years, and expire 10 years from 
the date of grant.  For options granted in 2004 and 2005 the vesting period has been accelerated to fully vest at 
December 31, 2005.  These options also expire 10 years from the date of the grant.  Options granted in 2006, 
2007, 2010 and 2011 vest in 5 years and expire 10 years from the date of the grant, with the exception of 10,000 
shares granted in 2010 that vest in 3 years and expire 10 years from the date of the grant. 

30

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

  The following summarizes MVB's stock options as of December 31, and the changes for the year then ended: 

Outstanding at beginning of year 
Granted 
Adjust for 10% stock dividend 
Exercised 
Forfeited/expired 

2011 

2010 

Number 
of  
Shares 

Weighted- 
Average 
Exercise  
Price 

Number 
of  
Shares 

Weighted- 
Average 
Exercise  
Price 

   207,297  
     10,500  
     21,779  
              -  
              -  

 $   17.88  

           -     
 $        -     
           -     
           -     

   134,658  
     99,500  
            -   

    (12,859) 
    (14,002) 

 $       15.83  
              -   
 $            -   
              -   
              -   

Outstanding at end of year 

   239,576  

 $   16.46  

   207,297  

 $       17.88  

Exercisable at end of year 

   148,973  

 $   15.13  

   115,297  

 $       16.00  

Weighted-average fair value of options granted 

 $     3.67  

 $        3.10  

  during the year 

The fair value for the options was estimated at the date of grant using a Black-Scholes option-pricing model with 
average risk-free interest rates of 3.29% and 3.28% for 2011 and 2010 and a weighted average expected life of the 
options of  7 years for both 2011 and 2010.  The expected volatility of MVB's stock price used for 2011 options was 
5.40%, while for the 2010 options it was 1.26%.  The expected dividend yield used was .50% for both 2011 and 2010. 

The following summarizes information concerning MVB's stock options outstanding at December 31, 2011: 

Options Outstanding 
Weighted 
Average 
Remaining 
Contractual 

  Weighted 
Average 
  Exercise 

Options 

Options Exercisable 

Weighted 
Average 
Exercise 

Number 

Outstanding 

Life 

Price 

Exercisable 

Price 

    127,376  
     89,650  
     22,550  

         5.00  
         9.00  
         9.00  

$14.55  
$18.18  
$20.45  

   148,973  

$15.13  

Exercise 
Price 

$14.55  
$18.18  
$20.45  

NOTE 14.  REGULATORY CAPITAL REQUIREMENTS 

  The Bank is subject to various regulatory capital requirements administered by the federal banking agencies.  Failure 
to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary, actions 
by regulators that, if undertaken, could have a direct material effect on the Company's financial statements.  Under 
capital adequacy guidelines the Bank must meet specific capital guidelines that involve quantitative measures of the 
Bank's  assets,  liabilities,  and  certain  off-balance  sheet  items  as  calculated  under  regulatory  accounting  practices.  
The  Bank's  capital  amounts  and  classifications  are  also  subject  to  qualitative  judgments  by  the  regulators  about 
components, risk weightings, and other factors. 

32

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

  Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum 
amounts  and  ratios  of  Total  and  Tier  I  capital  to  risk-weighted  assets,  and  of  Tier  I  capital  to  average  assets,  as 
defined.    As  of  December  31,  2011  and  2010,  the  Bank  meets  all  capital  adequacy  requirements  to  which  it  is 
subject. 

  The  most  recent  notification  from  the  Federal  Deposit  Insurance  Corporation  categorized  the  Bank  as  well 
capitalized  under  the  regulatory  framework for  prompt  corrective  action.  To  be  categorized  as  well  capitalized,  the 
Bank must maintain minimum total risk-based, Tier I risk-based, and Tier I leverage ratios as set forth in  the table 
below.   Both the Company's and the Bank's actual capital amounts and ratios are presented in the table below. 

ACTUAL 

MINIMUM 
TO BE WELL 
CAPITALIZED 

MINIMUM 
FOR CAPITAL 

  ADEQUACY PURPOSES 

  AMOUNT 

  RATIO 

  AMOUNT 

  RATIO 

  AMOUNT 

RATIO 

(Dollars in thousands) 

As of December 31, 2011 
   Total Capital 

(to risk-weighted assets) 
   Consolidated 
   Subsidiary Bank 

  Tier I Capital 

(to risk-weighted assets) 
   Consolidated 
   Subsidiary Bank 

  Tier I Capital 

(to average assets) 
   Consolidated 
   Subsidiary Bank 

As of December 31, 2010 
   Total Capital 

(to risk-weighted assets) 
   Consolidated 
   Subsidiary Bank 

  Tier I Capital 

(to risk-weighted assets) 
   Consolidated 
   Subsidiary Bank 

  Tier I Capital 

(to average assets) 
   Consolidated 
   Subsidiary Bank 

  $  50,603  
  $  54,291  

14.8% 
15.8% 

 N/A  
  $  34,276  

 N/A  
10.0% 

  $  27,421  
  $  27,421  

  $  47,558  
  $  51,246  

13.9% 
14.9% 

 N/A  
  $  20,566  

 N/A  
6.0% 

  $  13,710  
  $  13,710  

  $  47,558  
  $  51,246  

8.9% 
9.6% 

 N/A  
  $  26,686  

 N/A  
5.0% 

  $  21,354  
  $  21,349  

  $  32,582  
  $  36,275  

11.9% 
13.3% 

 N/A  
  $  27,258  

 N/A  
10.0% 

  $  21,807  
  $  21,807  

  $  30,104  
  $  33,797  

11.0% 
12.4% 

 N/A  
  $  16,355  

 N/A  
6.0% 

  $  10,903  
  $  10,903  

  $  30,104  
  $  33,797  

7.3% 
8.2% 

 N/A  
  $  20,590  

 N/A  
5.0% 

  $  16,487  
  $  16,472  

8.0% 
8.0% 

4.0% 
4.0% 

4.0% 
4.0% 

8.0% 
8.0% 

4.0% 
4.0% 

4.0% 
4.0% 

NOTE 15.  REGULATORY RESTRICTION ON DIVIDEND 

  The approval of the regulatory agencies is required if the total of all dividends declared by the Bank in any calendar 
year exceeds the Bank's net profits, as defined, for that year combined with its retained net profits for the preceding 
two calendar years. 

32

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

NOTE 16.  LEASES 

  The Company leases land and building space for the operation of some banking offices.  All such leases qualify as 
operating  leases.    Following  is  a  schedule  by  year  of  future  minimum  lease  payments  required  under  operating 
leases that have initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2011: 

  Years ended December 31: 

(Dollars in thousands) 

2012 
2013 
2014 
2015 
2016 

Thereafter 

  Total minimum payments required: 

 $          245  
             226  
             164  
             164  
             151  
             246  
 $       1,196  

  Total lease expense for the years ended December 31, 2011 and 2010 was $156 and $54, respectively. 

NOTE 17.  FAIR VALUE OF FINANCIAL INSTRUMENTS 

  The  following  summarizes  the  methods  and  significant  assumptions  used  by  the  Company  in  estimating  its  fair 

value disclosures for financial instruments. 

  Short-term financial instruments:  The carrying values of short-term financial instruments including cash and due 
from banks, interest bearing balances - FHLB, and certificates of deposit in other banks approximate the fair value 
of these instruments. 

  Securities:    Estimated  fair  values  of  securities  are  based  on  quoted  market  prices,  where  available.    If  quoted 
market prices are not available, estimated fair values are based on quoted market prices of comparable securities. 

  Loans:  The estimated fair values for loans are computed  based  on scheduled future cash flows of principal and 
interest,  discounted  at  interest  rates  currently  offered  for  loans  with  similar  terms  of  borrowers  of  similar  credit 
quality.  No prepayments of principal are assumed. 

  Accrued  interest  receivable  and  payable:    The  carrying  values  of  accrued  interest  receivable  and  payable 

approximate their estimated fair values. 

  Repurchase agreements:  The fair values of repurchase agreements approximate their estimated fair values. 

  Deposits:    The  estimated  fair  values  of  demand  deposits  (i.e.,  non  interest  bearing  checking,  NOW  and  money 
market), savings accounts and other variable rate deposits approximate their carrying values.  Fair values of fixed 
maturity  deposits  are  estimated  using  a  discounted  cash  flow  methodology  at  rates  currently  offered  for  deposits 
with similar remaining maturities.  Any intangible value of long-term relationships with depositors is not considered 
in estimating the fair values disclosed. 

  Off-balance sheet instruments:  The fair values of commitments to extend credit and standby letters of credit are 
estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms 
of  agreements  and  the  present  credit  standing  of  the  counterparties.    The  amounts  of  fees  currently  charged  on 
commitments  and  standby  letters  of  credit  are  deemed  insignificant,  and  therefore,  the  estimated  fair  values  and 
carrying values are not shown. 

34

35

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

  The carrying values and estimated fair values of the Company's financial instruments are summarized as follows: 

Financial assets: 
     Cash and due from banks 
     Interest bearing balances with banks 
     Securities available-for-sale 
     Securities held-to-maturity 

Loans 
     Accrued interest receivable 

Financial liabilities: 
     Deposits 
     Repurchase agreements 
     FHLB and other borrowings 
     Accrued interest payable 
     Long-term debt 

Financial assets: 
     Cash and due from banks 
     Interest bearing balances with banks 
     Securities available-for-sale 
     Securities held-to-maturity 

Loans 
     Accrued interest receivable 

Financial liabilities: 
     Deposits 
     Repurchase agreements 
     FHLB and other borrowings 
     Accrued interest payable 
     Long-term debt 

December 31, 2011 

Carrying 
Value 

Estimated 
Fair 
Value 

(Dollars in thousands) 

 $       9,763  
        10,196  
        99,366  
        13,568  

       373,822  
          1,582  
 $    508,297  

 $    390,545  
        77,835  
          9,767  
             341  
          4,124  
 $    482,612  

 $       9,763  
        10,216  
        99,366  
        14,144  

      388,027  
          1,582  
 $   523,098  

 $   400,894  
        77,861  
        11,027  
            341  
          4,124  
 $   494,247  

December 31, 2010 

Carrying 
Value 

Estimated 
Fair 
Value 

 $       3,713  
        27,825  
        61,824  
          7,460  

       294,044  
          1,398  
 $    396,264  

 $    300,434  
        47,623  
        28,614  
             378  
          4,124  
 $    381,173  

 $       3,713  
        27,878  
        61,824  
          7,442  

      302,277  
          1,398  
 $   404,532  

 $   307,584  
        47,671  
        32,305  
            378  
          4,124  
 $   392,062  

34

35

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

Fair  value  estimates  are  made  at  a  specific  point  in  time,  based  on  relevant  market  information  about  the  financial 
instrument.  These estimates do not reflect any premium or discount that could result from offering for sale at one time 
the Company's entire holdings of a particular financial instrument.  Because no market exists for a significant portion of 
the  Company's  financial  instruments,  fair  value  estimates  are  based  on  judgments  regarding  future  expected  loss 
experience, current economic conditions, risk characteristics of various financial instruments and other factors.  These 
estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore, cannot 
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  instruments  without  attempting  to  estimate  the  value  of 
anticipated future business and the value of assets and liabilities that are not considered financial instruments. 

NOTE 18.  FAIR VALUE MEASUREMENTS 

  Accounting  standards  require  that  the  Company  adopt  fair  value  measurement  for  financial  assets  and  financial 
liabilities.    This  enhanced  guidance  for  using  fair  value  to  measure  assets  and  liabilities  applies  whenever  other 
standards require or permit assets or liabilities to be measured at fair value.  This guidance does not expand the use 
of fair value in any new circumstances.   

  Accounting standards establish a hierarchal disclosure framework associated with the level of pricing observability 
utilized in measuring assets and liabilities at fair value.  The three broad levels defined by these standards are as 
follows: 

  Level I:     Quoted prices are available in active markets for identical assets or liabilities as of the reported date. 

  Level  II:          Pricing  inputs  are  other  than  quoted  prices  in  active  markets,  which  are  either  directly  or  indirectly 
observable as of the reported date.  The nature of these assets and liabilities include items for which quoted prices 
are  available  but  traded  less  frequently,  and  items  that  are  fair  valued  using  other  financial  instruments,  the 
parameters of which can be directly observed. 

  Level III:     Assets and liabilities that have little to no pricing observability as of the reported date.  These items do 
not have two-way markets and are measured using management's best estimate of fair value, where the inputs into 
the determination of fair value require significant management judgment or estimation. 

  The following tables present the assets and liabilities reported on the consolidated statements of financial condition 
at  their  fair  value  as  of  December  31,  2011  and  2010  by  level  within  the  fair  value  hierarchy.    As  required  by 
accounting standards, financial assets and liabilities are classified in their entirety based on the lowest level of input 
that is significant to the fair value measurement.  The Company classified investments in government securities as 
Level 2 instruments and valued them using the market approach.  All measurements are made on a recurring basis.  

(In Thousands) 

Level I  Level II 

Level 
III 

Total 

Level I 

Level II 

Level 
III 

Total 

  December 31, 2011 

  December 31, 2010 

Assets: 
U.S. Government Agency Securities 
Mortgage backed Securities 
Other Securities 
Other Real Estate Owned 
Impaired Loans 
   Total 

Level 3 rollforward table 
(In Thousands) 

 51,874  
 47,368  
     124  
          -          176  
          -       2,822  
 99,366  

 51,874  
 47,368  
      124  
      176  
   2,822  
   2,998   102,364  

 35,280  
 26,420  
      124  
          -          402  
          -          856  
   1,258  
 61,824  

    35,280  
    26,420  
        124  
        402  
        856  
    63,082  

Level 3 measurements 
at 12/31/10 
$1,258  

  Gain/(loss) 
        (596) 

 Additions  
       2,819  

 Sales  
(483) 

Level 3 measurements 
 at 12/31/11  

$2,998 

36

37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fair  value  estimates  are  made  at  a  specific  point  in  time,  based  on  relevant  market  information  about  the  financial 

instrument.  These estimates do not reflect any premium or discount that could result from offering for sale at one time 

the Company's entire holdings of a particular financial instrument.  Because no market exists for a significant portion of 

the  Company's  financial  instruments,  fair  value  estimates  are  based  on  judgments  regarding  future  expected  loss 

experience, current economic conditions, risk characteristics of various financial instruments and other factors.  These 

estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore, cannot 

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  instruments  without  attempting  to  estimate  the  value  of 

anticipated future business and the value of assets and liabilities that are not considered financial instruments. 

NOTE 18.  FAIR VALUE MEASUREMENTS 

  Accounting  standards  require  that  the  Company  adopt  fair  value  measurement  for  financial  assets  and  financial 

liabilities.    This  enhanced  guidance  for  using  fair  value  to  measure  assets  and  liabilities  applies  whenever  other 

standards require or permit assets or liabilities to be measured at fair value.  This guidance does not expand the use 

of fair value in any new circumstances.   

  Accounting standards establish a hierarchal disclosure framework associated with the level of pricing observability 

utilized in measuring assets and liabilities at fair value.  The three broad levels defined by these standards are as 

follows: 

  Level I:     Quoted prices are available in active markets for identical assets or liabilities as of the reported date. 

  Level  II:          Pricing  inputs  are  other  than  quoted  prices  in  active  markets,  which  are  either  directly  or  indirectly 

observable as of the reported date.  The nature of these assets and liabilities include items for which quoted prices 

are  available  but  traded  less  frequently,  and  items  that  are  fair  valued  using  other  financial  instruments,  the 

parameters of which can be directly observed. 

  Level III:     Assets and liabilities that have little to no pricing observability as of the reported date.  These items do 

not have two-way markets and are measured using management's best estimate of fair value, where the inputs into 

the determination of fair value require significant management judgment or estimation. 

  The following tables present the assets and liabilities reported on the consolidated statements of financial condition 

at  their  fair  value  as  of  December  31,  2011  and  2010  by  level  within  the  fair  value  hierarchy.    As  required  by 

accounting standards, financial assets and liabilities are classified in their entirety based on the lowest level of input 

that is significant to the fair value measurement.  The Company classified investments in government securities as 

Level 2 instruments and valued them using the market approach.  All measurements are made on a recurring basis.  

(In Thousands) 

Level I  Level II 

Total 

Level I 

Level II 

Total 

Level 

III 

Level 

III 

  December 31, 2011 

  December 31, 2010 

Assets: 

U.S. Government Agency Securities 

Mortgage backed Securities 

Other Securities 

Other Real Estate Owned 

Impaired Loans 

   Total 

Level 3 rollforward table 

(In Thousands) 

Level 3 measurements 

at 12/31/10 

$1,258  

 51,874  

 47,368  

     124  

 51,874  

 47,368  

      124  

          -          176  

      176  

          -       2,822  

   2,822  

 99,366  

   2,998   102,364  

 35,280  

 26,420  

      124  

    35,280  

    26,420  

        124  

          -          402  

        402  

          -          856  

        856  

 61,824  

   1,258  

    63,082  

  Gain/(loss) 

        (596) 

 Additions  

       2,819  

 Sales  

(483) 

 at 12/31/11  

$2,998 

Level 3 measurements 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

MVB FINANCIAL CORP. 

December 31, 2011 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
MVB FINANCIAL CORP. 
December 31, 2011 

NOTE 19.  CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY 

The  investment  of  the  Company  in  its  second  tier  subsidiaries  is  presented  on  the  equity  method  of  accounting.  
Information  relative  to  the  parent  company's  balance  sheets  at  December  31,  2010  and  2009,  and  the  related 
statements of income and cash flows for each of those years are presented below: 

(Dollars in thousands, except share data) 
Balance Sheets 
Assets 

Cash 
Investment in bank subsidiary, 
   eliminated in consolidation 
Other assets 
     Total assets 

Liabilities and shareholders' equity 
Liabilities 
Other liabilities 
Long-term debt 
     Total liabilities 

Stockholders' equity 
Preferred stock, par value $1,000; 8,500 
   and 5,000 shares authorized, 8,500 and 
   0 shares issued 
Common stock, par value $1; 4,000,000 
   shares authorized; 2,234,767 and  
   1,802,391 shares issued  
   respectively 
Additional paid in capital 
Common stock paid for but not issued, 
   par value $1; 82,328 shares issued 
Treasury stock 
Retained earnings 
Accumulated other comprehensive income 
     Total stockholders' equity 
     Total liabilities and stockholders' equity 

(Dollars in thousands) 
Statements of Income 
Income - dividends from bank subsidiary 
Expenses - operating 
(Loss) before income taxes and 
   undistributed income 
Income tax (benefit) 
Income after tax 
Equity in undistributed income of bank 
   subsidiary 
Net income 

 December 31  

2011 

2010 

 $       167  

 $     1,779  

     51,421  
          293  
 $  51,881  

      32,733  
          385  
 $   34,897  

 $         25  
       4,124  
       4,149  

 $           4  
       4,124  
       4,128  

 $    8,500  

 $          -   

       2,235  
     32,603  

            -     

      (1,084) 
       6,220  
         (742) 
     47,732  
 $  51,881  

2011 
 $         -     

          296  

         (296) 
         (112) 
         (184) 

       2,886  
 $    2,702  

       1,802  
      23,864  

       1,729  
      (1,006) 
       4,643  
         (263) 
      30,769  
 $   34,897  

2010 

 $          -   
          176  

         (176) 
           (67) 
         (109) 

       2,346  
 $     2,237  

36

37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Dollars in thousands) 
Statements of Cash Flows 
OPERATING ACTIVITIES 
   Net income 
   Equity in undistributed income of bank 
      subsidiary 
   Decrease/(increase) in other assets 
   Increase in other liabilities 
   Stock option expense 
   Unrealized (loss)/gain 

     Net cash (used in) 
        operating activities 

INVESTING ACTIVITIES 
   Investment in subsidiary 

     Net cash (used in)/provided by 
        investing activities 

FINANCING ACTIVITIES 
   Proceeds of stock offering 
   Preferred stock issued 
   Proceeds from long-term borrowings 
   Common stock options exercised 
   Cash dividend 
   Preferred stock dividend 
   Purchase of treasury stock 

     Net cash provided by 
        financing activities 

Exhibit 99.2 

2011 

2010 

 $    2,702  

 $     2,237  

      (2,886) 
           92  
           21  
          117  
         (479) 

      (2,346) 
           (66) 

            -   
            46  
            80  

         (433) 

           (49) 

    (15,802) 

          161  

    (15,802) 

          161  

       6,500  
       8,463  

            -     
            -     

         (218) 
          (44) 
          (78) 

       1,729  
            -   
            -   
          183  
         (160) 

            -   

         (484) 

     14,623  

       1,268  

(Decrease)/increase in cash 

      (1,612) 

       1,380  

Cash at beginning of period 

       1,779  

          399  

Cash at end of period 

 $       167  

 $     1,779  

38

39

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
MVB Financial Corp.
Selected Financial Data
Amounts in thousands,
except for share data

Summary of Operations
     Interest Income
     Interest Expense
     Net Interest Income
     Provisions for Loan Losses
     Non-Interest Income
     Non-Interest Expense
     Applicable Income Tax
       Expenses (Benefit)
     Net Income (Loss) from operations

Per Share Data
     Basic Net Income (Loss)/Share
     Fully Diluted Net Income/Share
     Cash Dividends Declared
     Book Value
     Basic weighted-average shares outstanding
     Diluted weighted-average shares outstanding

Average Balance Sheet
Summary
     Loans, Gross
     Investment Securities
     Total Assets
     Deposits
     Capital

End of Period Balance Sheet
Summary
     Loans, Gross
     Investment Securities
     Total Assets
     Deposits
     Capital

Selected Ratios
     Average Equity to 
       Average Assets

Return on Average Assets
     Net Income (Loss)

Return on Average Equity
     Net Income (Loss)

At or for the Year
Ended December 31

2011

2010

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

$

$

$

$

19,008
4,900
14,108
1,723
3,688
12,359

1,012
2,702

1.24
1.21
0.10
17.88
2,148
2,194

334,747
95,529
473,734
353,698
40,379

373,822
112,934
533,481
390,545
47,732

16,287
5,470
10,817
1,100
2,454
9,139

795
2,237

1.40
1.38
0.10
17.07
1,598
1,626

261,116
64,104
390,350
293,913
28,037

294,044
69,284
414,267
300,434
30,769

14,337
5,533
8,804
785
2,190
8,349

454
1,406

0.88
0.86
0.10
16.64
1,602
1,628

219,356
30,456
310,187
232,023
26,746

232,847
43,886
352,762
264,531
27,138

13,687
5,949
7,738
595
1,788
7,840

263
828

0.52
0.51
0.10
16.11
1,584
1,621

189,070
27,568
238,785
169,946
25,695

203,241
26,591
258,706
173,065
25,836

13,274
6,377
6,897
584
1,623
6,240

414
1,282

0.87
0.85
n/a
15.60
1,470
1,509

158,495
26,658
205,544
147,454
22,259

181,537
27,843
230,098
157,448
23,525

10,011
4,360
5,651
445
1,240
5,132

341
973

0.68
0.67
n/a
14.82
1,428
1,588

124,794
27,335
168,950
122,733
20,015

142,599
28,739
191,284
134,593
21,655

6,651
2,326
4,325
160
876
4,284

195
562

0.57
0.49
n/a
13.52
993
1,153

5,536
1,570
3,966
269
677
2,689

627
1,058

1.46
1.41
n/a
11.80
726
752

87,145
22,466
123,668
95,349
12,957

105,214
28,534
151,334
113,953
18,518

70,252
23,012
101,887
81,414
8,342

78,844
20,791
106,206
85,486
8,843

4,852
1,702
3,150
223
598
2,348

396
781

1.10
1.07
n/a
11.04
708
730

55,301
25,219
91,981
71,657
7,575

62,615
25,073
94,936
75,338
7,818

4,227
1,852
2,375
225
458
2,033

175
400

0.70
0.68
n/a
10.37
571
586

42,153
18,794
74,597
58,294
5,379

48,032
22,335
80,977
64,904
7,340

3,893
2,195
1,698
166
391
1,712

64
147

0.28
0.27
n/a
8.75
533
541

30,560
14,773
59,425
44,924
4,761

35,075
18,121
65,325
49,710
4,798

2,977
1,820
1,157
138
207
1,397

1,188
643
545
104
127
944

(50)
(121)

(118)
(258)

(0.23)
(0.23)
n/a
8.48
517
517

(0.57)
(0.57)
n/a
9.14
517
517

20,429
8,400
42,764
31,646
4,500

26,117
10,093
50,358
38,110
4,622

5,591
5,553
19,461
12,336
4,058

13,899
8,139
34,087
24,006
4,572

8.52%

7.18%

8.62%

10.76%

10.83%

11.85%

10.48%

8.19%

8.24%

7.21%

8.01%

10.52%

20.85%

0.57%

0.57%

0.45%

0.35%

0.62%

0.58%

0.45%

1.04%

0.85%

0.54%

0.25%

-0.28%

-6.36%

6.69%

7.98%

5.26%

3.22%

5.76%

4.86%

4.34%

12.68%

10.31%

7.44%

3.09%

-2.69%

-1.33%

Leverage Ratio

9.60%

8.21%

8.55%

11.49%

11.53%

11.35%

11.82%

8.35%

8.21%

8.95%

7.14%

9.40%

24.20%

Risk-Based Capital Ratios
     Tier I Capital
     Total Capital

Common Stock Price Per Share
at Year End

* adjusted for 5% stock dividends,
effective June 1, 2001 & August 15, 2004 &
10% stock dividend effective February 15, 2011

14.95%
15.84%

12.40%
13.31%

12.32%
13.25%

13.38%
14.26%

13.60%
14.52%

14.37%
15.21%

15.66%
16.45%

11.27%
12.40%

11.98%
13.03%

13.98%
14.96%

12.31%
13.25%

16.20%
17.00%

27.00%
27.60%

$

22.00

19.09

*

18.18

*

18.18

*

18.18

*

14.55 *

14.55

*

12.73 *

11.25 *

10.82 *

9.52 *

9.07

*

9.07

38

39

 
 
 
 
     
     
   
     
     
Shareholder & Company Information

ShArEhOLDErS MEETINg

MVB BANk LOCATIONS & OffICES

301 Virginia Avenue
Fairmont, WV 26554
304.363.4800 
888.689.1877      

1000 Johnson Avenue
Bridgeport, WV 26330
304.842.6700 
888.842.6722 

88 Somerset Boulevard
Charles Town, WV 25414
304.728.9500
866.350.8635

651 Foxcroft Avenue
Martinsburg, WV 25401
304.264.4000
800.945.0408

9789 Mall Loop
White Hall, WV 26554
304.366.8400 
888.499.4881 

2400 Cranberry Square 
Morgantown, WV 26508 
304.594.3500

The Annual Meeting of Shareholders of MVB Financial Corp. will be held at  
5:30 p.m. on Tuesday, May 15, 2012, at MVB Bank’s Fairmont location at 301  
Virginia Avenue, Fairmont, West Virginia 26554.  Notice of the meeting is  
made to shareholders of record as of the close of business on March 26, 2012.

TrANSfEr AgENT AND ShArEhOLDEr INQuIrIES

The corporation’s transfer agent is The Registrar & Transfer Company. Inquiries  
concerning transfer requirements, lost certificates and change of address should be  
directed to:
The Registrar & Transfer Company 
10 Commerce Dr.
Cranford, NJ  07016
www.rtco.com

ALL OThEr INQuIrIES

INVESTOr INQuIrIES TO ThE COMPANy ShOuLD BE DIrECTED TO:
Lisa Wanstreet
304.367.8697
lwanstreet@mvbbanking.com 

ALL OThEr INQuIrIES ABOuT ThE COMPANy ShOuLD BE DIrECTED TO:
MVB Financial Corp.
301 Virginia Avenue
Fairmont, West Virginia 26554
304.363.4800
www.mvbbanking.com 

fOrM 10k
A copy of the MVB Financial Corp. Form 10-K for 2011, which has been filed with 
the SEC, is available without attachments at no charge upon written request and 
is also available at http://ir.mvbbanking.com.  Inquiries should be directed to the 
Investor Relations contact (above).

INDEPENDENT rEgISTErED ACCOuNTINg fIrM
S.R. Snodgrass, A.C. Certified Public Accountants, Wheeling, WV

STOCk MArkET LISTINg
MVB Financial Corp. is an over-the-counter stock traded under the symbol: MVBF

40

kENNEth F. LOWE, III
Board Member of MVB East, Inc.; Director 
of Hotel and Restaurant Operations for the 
Clarion Hotel & Conference Center & CEO/
Vice President of Ken Lowe Management 
Company in Shepherdstown, WV

JOhN t. SChIrrIpA
Board Member of MVB Central, Inc.; President 
and Chief Executive Officer of MVB Central, 
Inc. and Executive Vice President, Regional 
President – Central, and Commercial Loan 
Officer of MVB Bank, Inc. in Bridgeport, WV

JAMES r. MArtIN
Chair of MVB Financial Corp., MVB Bank, Inc. 
and MVB Central, Inc., Board Member of  
MVB East, Inc.; Past President & Chief  
Executive Officer of MVB Financial Corp.  
and MVB Bank, Inc. in Fairmont, WV

ChrIStOphEr B. ShULtz
Board Member of MVB East, Inc.; Owner/ 
Realtor of Shultz Realty and Commercial  
Associates and Developer in Jefferson  
County, WV

Board of Directors

DAVID B. ALVArEz
Board Member of MVB Central, Inc.; President 
of MEC Construction in Bridgeport, WV

StEphEN r. BrOOkS
Vice-Chair of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.;  
Attorney with Flaherty, Sensabaugh & 
Bonasso in Morgantown, WV

JAMES J. CAVA, Jr.
Board Member of MVB Central, Inc.; CPA & 
Managing Member of Cava & Banko, PLLC  
in Bridgeport, WV

Dr. JOSEph p. CINCINNAtI
Chair of MVB East, Inc. and Board Member 
of MVB Financial Corp., MVB Bank, Inc. and 
MVB Central, Inc.; Orthopedic Surgeon with 
the Center of Orthopedic Excellence in  
Martinsburg, WV

LArry F. MAzzA
Board Member of MVB Financial Corp., MVB 
Bank, Inc., MVB Central, Inc. and MVB East, 
Inc.; Chief Executive Officer of MVB Finan-
cial Corp. and President & Chief Executive 
Officer of MVB Bank, Inc. and MVB East, Inc. 
in Fairmont, WV

BErNIECE D. COLLIS
Vice-Chair of MVB East, Inc., Board Member 
of MVB Financial Corp., MVB Bank, Inc.  
and MVB Central, Inc.;  Vice President of  
Minghini’s General Contractors, Inc. in  
Martinsburg, WV

BArBArA A. MCkINNEy
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.; 
Owner/Broker – Howard Hannah/Premier 
Properties by Barbara Alexander, LLC. in 
Morgantown, WV

JOhN W. EBErt
Board Member of MVB Central, Inc.;  
President of J. W. Ebert Corp. dba McDonald’s 
in Bridgeport, WV.

G. WArrEN MICkEy
Board Member of MVB East, Inc.; Retired  
Educator/Farmer, in Charles Town, WV

Dr. CArL r. FISChEr
Board Member of MVB Central, Inc.;  
General Surgeon in Bridgeport, WV

Dr. BrIAN D. GILpIN
Board Member of MVB East, Inc.;  
Veterinarian with Shenandoah Veterinary 
Hospital in Martinsburg, WV

hArVEy M. hAVLIChEk
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.;  
President of Adams Office Supply &  
Novelty Company, Inc. in Fairmont, WV

ChrIStINE B. IELApI
Board Member of MVB Central, Inc.;  
Executive Vice President of Your Chef, Inc.  
in Bridgeport, WV

MArIA k. LOrENSEN
Board Member of MVB East, Inc.;  
Development Director for the Hospice  
of the Panhandle in Martinsburg, WV

Dr. SAAD MOSSALLAtI
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc..;  
Vascular Surgeon with Associated  
Specialists, Inc. in Bridgeport, WV

Dr. kELLy r. NELSON
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.;  
Senior Vice President with MedExpress  
Urgent Care in Bridgeport, WV

LEONArD W. NOSSOkOFF
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.; Owner, 
Shop ‘n Save Supermarkets in Pittsburgh, PA

J. ChrIStOphEr pALLOttA
Board Member of MVB Financial Corp.,  
MVB Bank, Inc., MVB Central, Inc. and  
MVB East, Inc.; President of Bond Insurance 
Agency in Fairmont, WV

NItESh S. pAtEL
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.;  
Business Consultant; Previously President  
& Chief Executive Officer of D.N.  
American, Inc. in Dayton, OH

JOhN B. SpADAFOrE
Board Member of MVB Central, Inc.;  
Retired Physical Therapist in Bridgeport, WV

LOUIS SpAtAFOrE
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.; 
President & General Manager of Friendly 
Furniture Galleries in Fairmont, WV

WAyNE h. StANLEy
Board Member of MVB Financial Corp, 
MVB Bank, Inc. and MVB Central, Inc.; Chief 
Executive Officer of Victory of West Virginia, 
Inc. and President of Stanley Industries, Inc. 
in Bridgeport, WV

rIChArD L. tOOthMAN
Board Member of MVB Financial Corp., MVB 
Bank, Inc. and MVB Central, Inc.; Broker & 
Owner of Toothman Realty in Fairmont, WV

Dr. MIChAEL F. trENt
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.;  
Dentist in the Naval Dental Center in  
Camp Lejeune, NC.

rOGEr J. tUrNEr
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.; Presi-
dent of MVB Financial Corp. and Executive 
Vice President and Senior Commercial Loan 
Officer of MVB Bank, Inc. in Fairmont, WV

SAMUEL J. WArASh
Board Member of MVB Financial Corp.,  
MVB Bank, Inc. and MVB Central, Inc.;  
President of S.J. Warash, Inc. in Fairmont, WV

 
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