Annual Report




U.S. Securities and Exchange Commission
Washington, D.C. 20549

Form 10-K
 
x  Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the fiscal year ended December 31, 2007

o  Transition Report Under Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from ____________ to ____________

Commission file number 000-33227

Southern Community Financial Corporation
(Exact name of registrant as specified in its charter)

North Carolina
 
56-2270620
(State or other jurisdiction of
 
(I.R.S. Employer Identification No.)
incorporation or organization)
   
     
4605 Country Club Road
   
Winston-Salem, North Carolina
 
27104
(Address of principal executive offices)
 
(Zip Code)

Registrant's telephone number, including area code (336) 768-8500

Securities Registered Pursuant to Section 12(b) of the Exchange Act:
 
Title of each class
 
Exchange on which registered
Common Stock, No Par Value
 
The NASDAQ Stock Market, LLC
7.95% Cumulative Trust Preferred Securities
 
The NASDAQ Stock Market, LLC
7.95% Junior Subordinated Debentures
 
The NASDAQ Stock Market, LLC
Guarantee with respect to 7.95% Cumulative Trust Preferred Securities
 
The NASDAQ Stock Market, LLC

Securities Registered Pursuant to Section 12(g) of the Exchange Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes.  o     No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes  o     No x

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  x    No o

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definitions of “accelerated and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):
Large accelerated filer  o   Accelerated filer  x    Non -accelerated filer o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes  o     No x

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter. $143.2 million.

As of February 29, 2008, the registrant had outstanding 17,429,582 shares of Common Stock, no par value.

Documents Incorporated By Reference

Document
 
Where Incorporated
Proxy Statement for the Annual Meeting of Shareholders to be held May 28, 2008 to be mailed to shareholders within 120 days of December 31, 2007.
 
Part III
 


Form 10-K Table of Contents

Index
 
PAGE
     
   
3
12
19
20
22
22
     
   
22
24
26
56
56
93
93
95
     
   
95
95
95
95
95
     
   
96
 
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PART I

Item 1. Business

Who We Are

Southern Community Financial Corporation (“we” or the “Company”) is the holding company for Southern Community Bank and Trust (the “Bank”), a community bank with twenty-two banking offices operating in nine counties throughout North Carolina. The Bank commenced operations on November 18, 1996 and effective October 1, 2001 became a wholly-owned subsidiary of the newly formed holding company. Our banking offices are located in the Piedmont Triad area (including Winston-Salem (our headquarters), Greensboro, High Point and surrounding areas) Mooresville (the Charlotte area), Raleigh and Asheville.

At December 31, 2007, the Company had total assets of $1.6 billion, net loans of $1.2 billion, deposits of $1.0 billion and shareholders’ equity of $142.3 million. The Company had net income of $7.6 million, $4.2 million and $7.7 million and diluted earnings per share of $0.43, $0.24 and $0.42 for the years ended December 31, 2007, 2006 and 2005, respectively.

The Company has been, and intends to remain, a community-focused financial institution offering a full range of financial services to individuals, businesses and nonprofit organizations in the communities we serve. Our banking services include checking and savings accounts; commercial, installment, mortgage and personal loans; trust and investment services; safe deposit boxes and other associated services to satisfy the needs of our customers.

In our eleven years of existence the Company has:

 
·
Established a reputation for superior service to our customers and the communities in which we operate;
 
·
Developed a full service financial institution operating in four of the fastest growing markets in North Carolina;
 
·
Advanced into third position in deposit market share in our home base of Forsyth County and fifth position in the Piedmont Triad;
 
·
Maintained a strong credit culture. As of December 31, 2007, our nonperforming assets totaled $2.8 million or 0.18% of total assets and our allowance for loan losses amounted to $14.3 million or 1.20% of total loans and 695% of nonperforming loans;
 
·
Acquired The Community Bank, Pilot Mountain, North Carolina, in January 2004, raising our assets at that time to over $1.0 billion and increasing the number of banking offices;

The website for the Bank is www.smallenoughtocare .com. Our periodic reports on Forms 10-Q and 10-K are available on our website under “Investor Relations.” The Company is registered as a financial holding company with the Federal Reserve System. The Bank is organized under the laws of North Carolina. The Federal Deposit Insurance Corporation insures the Bank’s deposits up to applicable limits. The address of our principal executive office is 4605 Country Club Road, Winston-Salem, North Carolina 27104 and our telephone number is (336) 768-8500. Our common stock and one of our trust preferred security issues are traded on the NASDAQ Global Select Market System under the symbols “SCMF” and “SCMFO”, respectively.

Our Market Area

The Company’s primary market areas are the Piedmont Triad area of North Carolina, Mooresville (the Charlotte area) Asheville (Western Mountains of North Carolina) and Raleigh (Research Triangle region in the eastern Piedmont of North Carolina). The Piedmont Triad is a twelve county region located in north central North Carolina and is named for the three largest cities in the region, Winston-Salem (where our headquarters is located), Greensboro and High Point.  The region has one-sixth of the state’s population and one-fifth of its labor force. The NC State Data Center estimated that the Triad’s population at the end of 2006 was in excess of 1.6 million.

Winston-Salem is the largest city in Forsyth County and the fifth largest city in North Carolina according to the US Census Bureau in 2002.  Greensboro is the largest city in Guilford County and the third largest city in North Carolina, while High Point is the second largest city in Guilford County and the eighth largest city in North Carolina. In 2006, the US Census Bureau estimated the population of Forsyth County to exceed 332 thousand and Guilford County to exceed 451 thousand. The populations of Forsyth County and Guilford County are projected to grow to 427 thousand and 589 thousand by 2030.
 
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The Piedmont Triad is the economic hub of northwest North Carolina. In 2006, the US Department of Housing and Urban Development estimated that the 2005 median family income ranged from a low of $45,200 in the Mt. Airy micropolitan area to a high of $58,200 in the Winston-Salem metropolitan area. The Piedmont Triad has a very balanced and diversified economy and a work force that exceeded 816 thousand in 2006, according to the NC Employment Security Commission. Approximately 99% of the work force is employed in nonagricultural wage and salary positions. According to the NC Employment Security Commission, the major employment sectors in 2006 were services (36%), manufacturing (18%), trade (11%), government (12%), financial (7%) and construction (6%). During 2007, the unemployment rate in the Piedmont Triad varied from month to month but remained unchanged for the year at 4.7%.

The Raleigh-Cary metropolitan statistical area is the fastest growing MSA in North Carolina, with a 2006 population, estimated by the US Census Bureau, of over 786 thousand. The Wake County population is projected to more than double from the 2000 Census level of 628 thousand to 1.37 million by 2030. The US Census Bureau also estimated the area’s 2004 median household income to be over $57,800 and 2005 non-farm labor force to be over 355 thousand, which is in excess of 10% of the state’s total non-farm labor force. According to the NC Employment Security Commission, the area’s unemployment rate in 2007 was 3.6%.

The Charlotte metropolitan statistical area is the second fastest growing MSA in North Carolina. The Mecklenburg County population is projected to grow from the 2000 Census level of 695 thousand to 1.3 million by 2030. Mooresville is located in the Lake Norman area, north of Charlotte.

Asheville is the largest city in Western North Carolina and, according to the US Census Bureau, its metropolitan statistical area had a 2005 estimated population of almost 393 thousand. In 2006, SRC, Inc. estimated the median family income in the area to be $40,700. The Western North Carolina region has a balanced and diversified economy. According to the US Bureau of Labor Statistics, the major employment sectors in 2007 were education and health services (16.9%), government (15.1%), retail (13.1%), leisure and hospitality (12.4%), manufacturing (11.9%), services (9.4%) and construction (6.5%).

The Bank serves our market area through twenty-two full service banking offices. Our television and radio advertising has extended into this market area for several years, providing the Bank name recognition in the Piedmont Triad area. The Bank’s customers may access various banking services through over one hundred ATMs owned or leased by the Bank, through debit cards, and through the Bank’s automated telephone and Internet electronic banking products. These products allow the Bank’s customers to apply for loans, access account information and conduct various transactions from their telephones and computers.

Business Strategy

The Company’s primary objective is to become a vital, long-term player in our markets with a reputation for quality customer service provided by a financially sound organization. Our business strategy is to operate as a well capitalized institution that is strong in asset quality, profitable, independent, customer-oriented and connected to our community.

A commitment to customer service is at the foundation of our approach. Our commitment is to put our customers first and we believe it differentiates us from our competitors. Making good quality, profitable loans, which result in a long-standing relationship with our borrowers, will continue to be a cornerstone of our strategy. We intend to leverage the core relationships we build by providing a variety of services to our customers. With that focus, we target:

 
·
Small and medium sized businesses, and the owners and managers of these entities;
 
·
Professional and middle managers of locally based companies;
 
·
Residential real estate developers; and
 
·
Individual consumers.

We intend to grow our franchise through new and existing relationships developed by our employees and by expanding primarily to contiguous areas through branching and acquisitions which make strategic and economic sense.
 
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We have also diversified our revenue in order to generate non-interest income. These efforts include expansion of mortgage banking, wealth management and investment in Small Business Investment Company (SBIC) activities through Salem Capital Partners. Southern Community Advisors, our wealth management group, offers investment advisory, brokerage, trust and insurance services. For more information on the Company’s SBIC activities, see SUBSIDIARIES. For the year ended December 31, 2007 our non-interest income, excluding securities gains and losses, represented 20.6% of our total revenue. We believe that the profitability of these added businesses and services, not just the revenue generated, is critical to our long term success.

Key aspects of our strategy and mission include:

 
·
To provide community-oriented banking services by delivering a broad range of financial services to our customers through responsive service and communication;
 
·
To form a partnership with our customers whereby our decision making and product offerings are geared toward their best long-term interests;
 
·
To be recognized in our community as a long-term player with employees, stockholders and board members committed to that effort; and
 
·
To be progressive in our adoption of new technology so that we can provide our customers access to products and services that meet their needs for convenience and efficiency.

Our belief is that our way of doing business will build a profitable corporation and shareholder value. We want to consistently reward our shareholders for their investment and trust in us.

Subsidiaries

In addition to those financial services offered by the Bank, the Company has a subsidiary, Southern Community Capital Trust II (“Trust II”), to issue trust preferred securities. The Bank has an interest in an unconsolidated subsidiary (VCS Management LLC) to house its investment in its SBIC activities. Each subsidiary is described below.

In November 2003, Southern Community Capital Trust II publicly issued 3,450,000 shares of Trust Preferred Securities (“Trust II Securities”), generating gross total proceeds of $34.5 million. The Trust II Securities pay distributions at an annual rate of 7.95% and mature on December 31, 2033. The Trust II Securities began paying quarterly distributions on December 31, 2003. The Company has fully and unconditionally guaranteed the obligations of Trust II. The Trust II Securities are redeemable in whole or in part at any time after December 31, 2008. The proceeds from the Trust II Securities were utilized to purchase junior subordinated debentures from the Bank under the same terms and conditions as the Trust II Securities. We have the right to defer payment of interest on the debentures at any time and from time to time for a period not exceeding five years, provided that no deferral period extends beyond the stated maturities of the debentures. Such deferral of interest payments by the Company will result in a deferral of distribution payments on the related Trust II Securities. Should we defer the payment of interest on the debentures, the Company will be precluded from the payment of cash dividends to shareholders. The principal uses of the net proceeds from the sale of the debentures were to provide cash for the acquisition of The Community Bank, to increase our regulatory capital and to support the growth and operations of our subsidiary bank. The amount of proceeds qualifying for Tier 1 capital cannot comprise more than 25% of our core capital elements. Amounts in excess of that 25% limitation count as Tier 2 supplementary capital for regulatory capital purposes. At present, the entire proceeds from the Trust II Securities qualify as Tier 1 capital of the Company for regulatory capital purposes.

VCS Management, LLC was formed in March 2000 as the managing general partner of what is now known as Salem Capital Partners, L.P. (“SCP I”), a small business investment company (SBIC) licensed by the Small Business Administration. The Bank has invested $1.7 million in the partnership, which has a total of $9.2 million of invested capital from various private investors including the Bank. The partnership can also borrow funds on a non-recourse basis from the Small Business Administration to increase its capital available for investment. The partnership makes investments generally in the form of subordinated debt and earns revenue through interest received on its investments and potentially through gains realized from warrants that it receives in conjunction with its debt investments. The Bank shares in any earnings of the partnership through its investment in the partnership. During 2006, Salem Capital Partners II, L.P. (“SCP II”) was formed and licensed by the Small Business Administration, with a purpose and operations similar to SCP I. At December 31, 2007, the Bank has committed to investing up to $2 million in SCP II. In January 2008, SCP II has commitments for $33 million from various private investors, including the $2 million from the Bank. In connection with the formation of SCP II, a new entity, SCP Advisor LLC, was formed to manage SCP I and II. The Bank owns 49% of SCP Advisor LLC. For the year ended December 31, 2007, the Company earned $2.1 million, or 3.8% of total revenue, from its SBIC activities, including income from the investments in SCP I and II and SBIC management fees.
 
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Competition

The activities in which the Bank engages are highly competitive. Commercial banking in North Carolina is extremely competitive due to state laws which permit statewide branching. Consequently, many commercial banks have branches located in several communities. One of the largest regional commercial banks in North Carolina, a new community bank and one savings institution also have their headquarters in Winston-Salem. Currently, we operate branches in Buncombe, Forsyth, Guilford, Iredell, Rockingham, Stokes, Surry, Wake and Yadkin Counties, North Carolina. In June 2007, there were 695 branches operated by forty-seven banks and thirteen savings institutions in these nine counties with approximately $44.9 billion in deposits. On that date, deposits of the Bank were $1.0 billion for a 2.25% market share. The top three deposit market share leaders in this market area account for 63% of deposits. Many of these competing banks have capital resources and legal lending limits substantially in excess of those available to the Bank. Therefore, in our market area, the Bank has significant competition for deposits and loans from other depository institutions.

Other financial institutions such as credit unions, consumer finance companies, insurance companies, brokerage companies, small loan companies and other financial institutions with varying degrees of regulatory restrictions compete vigorously for a share of the financial services market. Credit unions have been permitted to expand their membership criteria and expand their loan services to include such traditional bank services as commercial lending. These entities pose an ever increasing challenge to our efforts to serve the markets traditionally served by banks. We expect competition to continue to be significant.

Employees

During 2007, all employees of Southern Community Financial Corporation were compensated by the Bank. At December 31, 2007, the Bank employed 337 full-time equivalent persons (including our executive officers). None of the employees are represented by any unions or similar groups, and we have not experienced any type of strike or labor dispute. We consider our relationship with our employees to be good and extremely important to our long-term success. The Board and management continually seek ways to enhance employee benefits and the well being of employees.

SUPERVISION AND REGULATION

Southern Community Financial Corporation is registered as a financial holding company with the Federal Reserve. The Bank is a North Carolina chartered banking corporation which is not a member of the Federal Reserve System. Banking is a complex, highly regulated industry. The primary goals of bank regulations are to maintain a safe and sound banking system and to facilitate the conduct of sound monetary policy. In furtherance of these goals, Congress has created several largely autonomous regulatory agencies and enacted numerous laws that govern banks, bank holding companies and the banking industry. The descriptions of and references to the statutes and regulations below are brief summaries and do not purport to be complete. The descriptions are qualified in their entirety by reference to the specific statutes and regulations discussed.

Southern Community Financial Corporation

Southern Community Financial Corporation is a bank holding company that has elected to be treated as a financial holding company. As a bank holding company under the Bank Holding Company Act of 1956, as amended, we are registered with and subject to regulation by the Federal Reserve. We are required to file annual and other reports with, and furnish information to, the Federal Reserve. The Federal Reserve may conduct periodic examinations of the Holding Company and may examine any of its subsidiaries, including the Bank.
 
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The Bank Holding Company Act provides that a bank holding company must obtain the prior approval of the Federal Reserve for the acquisition of more than five percent of the voting stock or substantially all the assets of any bank or bank holding company. In addition, the Bank Holding Company Act restricts the extension of credit to any bank holding company by its subsidiary bank. The Bank Holding Company Act also provides that, with certain exceptions, a bank holding company may not engage in any activities other than those of banking or managing or controlling banks and other authorized subsidiaries or own or control more than five percent of the voting shares of any company that is not a bank. The Federal Reserve has deemed limited activities to be closely related to banking and therefore permissible for a bank holding company.

Subject to various limitations, federal banking law generally permits a bank holding company to elect to become a “financial holding company.” A financial holding company may affiliate with securities firms and insurance companies and engage in other activities that are “financial in nature.” Among the activities that are deemed “financial in nature” are, in addition to traditional lending activities, securities underwriting, dealing in or making a market in securities, sponsoring mutual funds and investment companies, insurance underwriting and agency activities, certain merchant banking activities as well as activities that the Federal Reserve considers to be closely related to banking.

A bank holding company may become a financial holding company if each of its subsidiary banks is “well capitalized” under the Federal Deposit Insurance Corporation Improvement Act prompt corrective action provisions, is well managed and has at least a satisfactory rating under the Community Reinvestment Act. In addition, the bank holding company must file a declaration with the Federal Reserve that the bank holding company wishes to become a financial holding company. A bank holding company that falls out of compliance with these requirements may be required to cease engaging in some of its activities. Southern Community Financial Corporation elected, and was authorized by the Federal Reserve, to be a financial holding company.

The Federal Reserve serves as the primary “umbrella” regulator of financial holding companies, with supervisory authority over each parent company and limited authority over its subsidiaries. Expanded financial activities of financial holding companies are generally regulated according to the type of such financial activity: banking activities by banking regulators, securities activities by securities regulators and insurance activities by insurance regulators. Federal law imposes certain restrictions and disclosure requirements regarding private information collected by financial institutions.

Enforcement Authority . We will be required to obtain the approval of the Federal Reserve prior to engaging in or, with certain exceptions, acquiring control of more than 5% of the voting shares of a company engaged in, any new activity. Prior to granting such approval, the Federal Reserve must weigh the expected benefits of any such new activity to the public (such as greater convenience, increased competition, or gains in efficiency) against the risk of possible adverse effects of such activity (such as undue concentration of resources, decreased or unfair competition, conflicts of interest, or unsound banking practices). The Federal Reserve has cease-and-desist powers over bank holding companies and their nonbanking subsidiaries where their actions would constitute a serious threat to the safety, soundness or stability of a subsidiary bank. The Federal Reserve also has authority to regulate debt obligations (other than commercial paper) issued by bank holding companies. This authority includes the power to impose interest ceilings and reserve requirements on such debt obligations. A bank holding company and its subsidiaries are also prohibited from engaging in certain tie-in arrangements in connection with any extension of credit, lease or sale of property or furnishing of services.

Interstate Acquisitions . Federal banking law generally provides that a bank holding company may acquire or establish banks in any state of the United States, subject to certain aging and deposit concentration limits. In addition, North Carolina banking laws permit a bank holding company that owns stock of a bank located outside North Carolina to acquire a bank or bank holding company located in North Carolina. In any event, federal banking law will not permit a bank holding company to own or control banks in North Carolina if the acquisition would exceed 20% of the total deposits of all federally-insured deposits in North Carolina.

Capital Adequacy . The Federal Reserve has promulgated capital adequacy regulations for all bank holding companies with assets in excess of $150 million. The Federal Reserve’s capital adequacy regulations are based upon a risk based capital determination, whereby a bank holding company’s capital adequacy is determined in light of the risk, both on- and off-balance sheet, contained in the company’s assets. Different categories of assets are assigned risk weightings and are counted at a percentage of their book value.
 
Page 7

 
The regulations divide capital between Tier 1 capital (core capital) and Tier 2 capital. For a bank holding company, Tier 1 capital consists primarily of common stock, related surplus, noncumulative perpetual preferred stock, minority interests in consolidated subsidiaries and a limited amount of qualifying cumulative preferred securities. Goodwill and certain other intangibles are excluded from Tier 1 capital. Tier 2 capital consists of an amount equal to the allowance for loan and lease losses up to a maximum of 1.25% of risk weighted assets, limited other types of preferred stock not included in Tier 1 capital, hybrid capital instruments and term subordinated debt. Investments in and loans to unconsolidated banking and finance subsidiaries that constitute capital of those subsidiaries are excluded from capital. The sum of Tier 1 and Tier 2 capital constitutes qualifying total capital. The Tier 1 component must comprise at least 50% of qualifying total capital.

Every bank holding company has to achieve and maintain a minimum Tier 1 capital ratio of at least 4.0% and a minimum total capital ratio of at least 8.0%. In addition, banks and bank holding companies are required to maintain a minimum leverage ratio of Tier 1 capital to average total consolidated assets (leverage capital ratio) of at least 3.0% for the most highly-rated, financially sound banks and bank holding companies and a minimum leverage ratio of at least 4.0% for all other banks. The Federal Deposit Insurance Corporation and the Federal Reserve define Tier 1 capital for banks in the same manner for both the leverage ratio and the risk-based capital ratio. However, the Federal Reserve defines Tier 1 capital for bank holding companies in a slightly different manner. As of December 31, 2007, the Company’s leverage capital ratio, Tier 1 risk-based capital ratio and total risk-based capital ratio were 8.96%, 10.28 and 11.44%, respectively.

The guidelines also provide that banking organizations experiencing internal growth or making acquisitions will be expected to maintain strong capital positions substantially above the minimum supervisory level, without significant reliance on intangible assets. The guidelines also indicate that the Federal Reserve will continue to consider a “Tangible Tier 1 Leverage Ratio” in evaluating proposals for expansion or new activities. The Tangible Tier 1 Leverage Ratio is the ratio of Tier 1 capital, less intangibles not deducted from Tier 1 capital, to quarterly average total assets. As of December 31, 2007, the Federal Reserve had not advised us of any specific minimum Tangible Tier 1 Leverage Ratio applicable to us.

The Company’s trust preferred securities from Trust II, which are accounted for as debt under generally accepted accounting principles, presently qualify as Tier 1 regulatory capital and are reported in Federal Reserve regulatory reports as minority interest in our consolidated subsidiaries. The Company’s trust preferred securities from Trust III also qualify as Tier I regulatory capital although they are part of a pooled transaction and are not a subsidiary of the holding company. The junior subordinated debentures related to Trust III do not qualify as Tier 1 regulatory capital. The Federal Reserve limits restricted core capital elements to twenty-five percent of all core capital elements.
 
Source of Strength for Subsidiaries .   Bank holding companies are required to serve as a source of financial strength for their depository institution subsidiaries, and if their depository institution subsidiaries become undercapitalized, bank holding companies may be required to guarantee the subsidiaries’ compliance with capital restoration plans filed with their bank regulators, subject to certain limits.

Dividends.   As a bank holding company that does not, as an entity, currently engage in separate business activities of a material nature, our ability to pay cash dividends depends upon the cash dividends we receive from our subsidiary bank. Our primary source of income is dividends paid by the Bank. We must pay all of our operating expenses from funds we receive from the Bank. North Carolina banking law requires that dividends be paid out of retained earnings and prohibits the payment of cash dividends if payment of the dividend would cause the Bank’s surplus to be less than 50% of its paid-in capital. Also, under federal banking law, no cash dividend may be paid if the Bank is undercapitalized or insolvent or if payment of the cash dividend would render the bank undercapitalized or insolvent and no cash dividend may be paid by the Bank if it is in default of any deposit insurance assessment due to the FDIC. Therefore, shareholders may receive dividends from us only to the extent that funds are available from our subsidiary bank. In addition, the Federal Reserve generally prohibits bank holding companies from paying dividends except out of operating earnings, and the prospective rate of earnings retention appears consistent with the bank holding company’s capital needs, asset quality and overall financial condition. The Federal Reserve may impose restrictions on the Company’s payment of cash dividends since we are required to maintain adequate regulatory capital of our own and are expected to serve as a source of financial strength and to commit resources to our subsidiary bank.
 
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Change of Control. State and federal banking law restrict the amount of voting stock of the company that a person may acquire without the prior approval of banking regulators. The Bank Holding Company Act requires that a bank holding company obtain the approval of the Federal Reserve before it may merge with a bank holding company, acquire a subsidiary bank, acquire substantially all of the assets of any bank, or before it may acquire ownership or control of any voting shares of any bank or bank holding company if, after such acquisition, it would own or control, directly or indirectly, more than 5% of the voting shares of that bank or bank holding company. The overall effect of such laws is to make it more difficult to acquire us by tender offer or similar means than it might be to acquire control of another type of corporation. Consequently, our shareholders may be less likely to benefit from rapid increases in stock prices that often result from tender offers or similar efforts to acquire control of other types of companies .

The Bank

The Bank is subject to various requirements and restrictions under the laws of the United States and the State of North Carolina. As a North Carolina bank, our subsidiary bank is subject to regulation, supervision and regular examination by the North Carolina Banking Commission . The Bank is also subject to regulation, supervision and regular examination by the Federal Deposit Insurance Corporation. The North Carolina Banking Commission and the FDIC have the power to enforce compliance with applicable banking statutes and regulations. These requirements and restrictions include requirements to maintain reserves against deposits, restrictions on the nature and amount of loans that may be made and the interest that may be charged thereon and restrictions relating to investments and other activities of the Bank.

Transactions with Affiliates . The Bank may not engage in specified transactions (including, for example, loans) with its affiliates unless the terms and conditions of those transactions are substantially the same or at least as favorable to the Bank as those prevailing at the time for comparable transactions with or involving other nonaffiliated entities. In the absence of comparable transactions, any transaction between the Bank and its affiliates must be on terms and under circumstances, including credit standards, which in good faith would be offered or would apply to nonaffiliated companies. In addition, transactions referred to as “covered transactions” between the Bank and its affiliates may not exceed 10% of the Bank’s capital and surplus per affiliate and an aggregate of 20% of its capital and surplus for covered transactions with all affiliates. Certain transactions with affiliates, such as loans, also must be secured by collateral of specific types and amounts. The Bank also is prohibited from purchasing low quality assets from an affiliate. Every company under common control with the Bank, including the Company and Southern Community Capital Trust II, is deemed to be an affiliate of the Bank.

Loans to Insiders . Federal law also constrains the types and amounts of loans that the Bank may make to its executive officers, directors and principal shareholders. Among other things, these loans are limited in amount, must be approved by the Bank’s board of directors in advance, and must be on terms and conditions as favorable to the Bank as those available to an unrelated person.

Regulation of Lending Activities . Loans made by the Bank are also subject to numerous federal and state laws and regulations, including the Truth-In-Lending Act, Federal Consumer Credit Protection Act, the Equal Credit Opportunity Act, the Real Estate Settlement Procedures Act and adjustable rate mortgage disclosure requirements. Remedies to the borrower or consumer and penalties to the Bank are provided if the Bank fails to comply with these laws and regulations. The scope and requirements of these laws and regulations have expanded significantly in recent years.

Branch Banking . All banks located in North Carolina are authorized to branch statewide. Accordingly, a bank located anywhere in North Carolina has the ability, subject to regulatory approval, to establish branch facilities near any of our facilities and within our market area. If other banks were to establish branch facilities near our facilities, it is uncertain whether these branch facilities would have a material adverse effect on our business.

Federal law provides for nationwide interstate banking and branching, subject to certain aging and deposit concentration limits that may be imposed under applicable state laws. Applicable North Carolina statutes permit regulatory authorities to approve de novo branching in North Carolina by institutions located in states that would permit North Carolina institutions to branch on a de novo basis into those states. Federal regulations prohibit an out-of-state bank from using interstate branching authority primarily for the purpose of deposit production. These regulations include guidelines to insure that interstate branches operated by an out-of-state bank in a host state are reasonably helping to meet the credit needs of the host state communities served by the out-of-state bank.
 
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Reserve Requirements.   Pursuant to regulations of the Federal Reserve, the bank must maintain average daily reserves against its transaction accounts. During 2007, no reserves were required to be maintained on the first $8.5 million of transaction accounts, but reserves equal to 3.0% were required on the aggregate balances of those accounts between $8.5 million and $45.8 million, and additional reserves were required on aggregate balances in excess of $45.8 million in an amount equal to 10.0% of the excess. These percentages are subject to annual adjustment by the Federal Reserve, which has advised that for 2008, no reserves will be required to be maintained on the first $9.3 million of transaction accounts, but reserves equal to 3.0% will be required on the aggregate balances of those accounts between $9.3 million and $43.9 million, and additional reserves are required on aggregate balances in excess of $43.9 million in an amount equal to 10.0% of the excess. Because required reserves must be maintained in the form of vault cash or in a non-interest-bearing account at a Federal Reserve Bank, the effect of the reserve requirement is to reduce the amount of the institution’s interest-earning assets. As of December 31, 2007, the Bank met its reserve requirements.

Community Reinvestment . Under the Community Reinvestment Act (“CRA”), as implemented by regulations of the federal bank regulatory agencies, an insured bank has a continuing and affirmative obligation, consistent with its safe and sound operation, to help meet the credit needs of its entire Community, including low and moderate income neighborhoods. The CRA does not establish specific lending requirements or programs for banks, nor does it limit a bank’s discretion to develop the types of products and services that it believes are best suited to its particular Community, consistent with the CRA. The CRA requires the federal bank regulatory agencies, in connection with their examination of insured banks, to assess the Bank’s records of meeting the credit needs of their communities, using the ratings of “outstanding,” “satisfactory,” “needs to improve,” or “substantial noncompliance,” and to take that record into account in its evaluation of certain applications by those banks. All banks are required to make public disclosure of their CRA performance ratings. The Bank received a “satisfactory” rating in its most recent CRA examination.

Governmental Monetary Policies . The commercial banking business is affected not only by general economic conditions but also by the monetary policies of the Federal Reserve. Changes in the discount rate on member bank borrowings, control of borrowings, open market transactions in United States government securities, the imposition of and changes in reserve requirements against member banks and deposits and assets of foreign bank branches, and the imposition of and changes in reserve requirements against certain borrowings by banks and their affiliates are some of the monetary policies available to the Federal Reserve. Those monetary policies influence to a significant extent the overall growth of all bank loans, investments and deposits and the interest rates charged on loans or paid on time and savings deposits in order to mitigate recessionary and inflationary pressures. These techniques are used in varying combinations to influence overall growth and distribution of bank loans, investments and deposits, and their use may also affect interest rates charged on loans or paid for deposits.

The monetary policies of the Federal Reserve Board have had a significant effect on the operating results of commercial banks in the past and are expected to continue to do so in the future. In view of changing conditions in the national economy and money markets, as well as the effect of actions by monetary and fiscal authorities, no prediction can be made as to possible future changes in interest rates, deposit levels, loan demand or the business and earnings of the Bank.

Dividends .   All dividends paid by the Bank are paid to the Company, the sole shareholder of the Bank. The general dividend policy of the Bank is to pay dividends at levels consistent with maintaining liquidity and preserving our applicable capital ratios and servicing obligations. The dividend policy of the Bank is subject to the discretion of the board of directors of the Bank and will depend upon such factors as future earnings, growth, financial condition, cash needs, capital adequacy, compliance with applicable statutory and regulatory requirements and general business conditions.

The ability of the Bank to pay dividends is restricted under applicable law and regulations. Under North Carolina banking law, dividends must be paid out of retained earnings and no cash dividends may be paid if payment of the dividend would cause the bank’s surplus to be less than 50% of its paid-in capital. Also, under federal banking law, no cash dividend may be paid if the Bank is undercapitalized or insolvent or if payment of the cash dividend would render the Bank undercapitalized or insolvent and no cash dividend may be paid by the Bank if it is in default of any deposit insurance assessment due to the Federal Deposit Insurance Corporation.
 
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The exact amount of future dividends paid to the Company by the Bank will be a function of the profitability of the Bank in general and applicable tax rates in effect from year to year. The Bank’s ability to pay dividends in the future will directly depend on future profitability, which cannot be accurately estimated or assured. We expect that, for the foreseeable future, dividends will be paid by the Bank to the Company as needed to pay any separate expenses of Southern Community Financial Corporation and/or to make required payments on the Company’s debt obligations, including the debentures which fund the interest payments on the preferred securities issued by the Company’s “Trust II” subsidiary and to pay cash dividends to the Company’s shareholders.

Capital Adequacy . The capital adequacy regulations which apply to state banks, such as the Bank, are similar to the Federal Reserve requirements promulgated with respect to bank holding companies discussed above.

Changes in Management.   Any depository institution that has been chartered less than two years, is not in compliance with the minimum capital requirements of its primary federal banking regulator, or is otherwise in a troubled condition must notify its primary federal banking regulator of the proposed addition of any person to the board of directors or the employment of any person as a senior executive officer of the institution at least 30 days before such addition or employment becomes effective. During this 30-day period, the applicable federal banking regulatory agency may disapprove of the addition of such director or employment of such officer. The Bank is not subject to any such requirements.

Enforcement Authority . The federal banking laws also contain civil and criminal penalties available for use by the appropriate regulatory agency against certain “institution-affiliated parties” primarily including management, employees and agents of a financial institution, as well as independent contractors such as attorneys and accountants and others who participate in the conduct of the financial institution’s affairs and who caused or are likely to cause more than minimum financial loss to or a significant adverse affect on the institution, who knowingly or recklessly violate a law or regulation, breach a fiduciary duty or engage in unsafe or unsound practices. These practices can include the failure of an institution to timely file required reports or the submission of inaccurate reports. These laws authorize the appropriate banking agency to issue cease and desist orders that may, among other things, require affirmative action to correct any harm resulting from a violation or practice, including restitution, reimbursement, indemnification or guarantees against loss. A financial institution may also be ordered to restrict its growth, dispose of certain assets or take other action as determined by the primary federal banking agency to be appropriate.  

Prompt Corrective Action.   Banks are subject to restrictions on their activities depending on their level of capital. Federal “prompt corrective action” regulations divide banks into five different categories, depending on their level of capital. Under these regulations, a bank is deemed to be “well capitalized” if it has a total risk-based capital ratio of ten percent or more, a core capital ratio of six percent or more and a leverage ratio of five percent or more, and if the bank is not subject to an order or capital directive to meet and maintain a certain capital level. Under these regulations, a bank is deemed to be “adequately capitalized” if it has a total risk-based capital ratio of eight percent or more, a core capital ratio of four percent or more and a leverage ratio of four percent or more (unless it receives the highest composite rating at its most recent examination and is not experiencing or anticipating significant growth, in which instance it must maintain a leverage ratio of three percent or more). Under these regulations, a bank is deemed to be “undercapitalized” if it has a total risk-based capital ratio of less than eight percent, a core capital ratio of less than four percent or a leverage ratio of less than three percent. Under these regulations, a bank is deemed to be “significantly undercapitalized” if it has a risk-based capital ratio of less than six percent, a core capital ratio of less than three percent and a leverage ratio of less than three percent. Under such regulations, a bank is deemed to be “critically undercapitalized” if it has a leverage ratio of less than or equal to two percent. In addition, the applicable federal banking agency has the ability to downgrade a bank’s classification (but not to “critically undercapitalized”) based on other considerations even if the bank meets the capital guidelines.
 
If a state bank, such as the Bank, is classified as undercapitalized, the bank is required to submit a capital restoration plan to the FDIC. An undercapitalized bank is prohibited from increasing its assets, engaging in a new line of business, acquiring any interest in any company or insured depository institution, or opening or acquiring a new branch office, except under certain circumstances, including the acceptance by the FDIC of a capital restoration plan for the bank.

If a state bank were classified as undercapitalized, the FDIC may take certain actions to correct the capital position of the bank. If a state bank is classified as significantly undercapitalized, the FDIC would be required to take one or more prompt corrective actions. These actions would include, among other things, requiring sales of new securities to bolster capital, changes in management, limits on interest rates paid, prohibitions on transactions with affiliates, termination of certain risky activities and restrictions on compensation paid to executive officers. If a bank is classified as critically undercapitalized, the bank must be placed into conservatorship or receivership within 90 days, unless the Federal Deposit Insurance Corporation determines otherwise.
 
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The capital classification of a bank affects the frequency of examinations of the bank and impacts the ability of the bank to engage in certain activities and affects the deposit insurance premiums paid by the bank. The FDIC is required to conduct a full-scope, on-site examination of every member bank on a periodic basis.

Banks also may be restricted in their ability to accept brokered deposits, depending on their capital classification. “Well capitalized” banks are permitted to accept brokered deposits, but all banks that are not well capitalized are not permitted to accept such deposits. The FDIC may, on a case-by-case basis, permit member banks that are adequately capitalized to accept brokered deposits if the FDIC determines that acceptance of such deposits would not constitute an unsafe or unsound banking practice with respect to the bank.

Deposit Insurance.   The Bank’s deposits are insured up to $100,000 per insured non-IRA account and up to $250,000 per IRA account by the Deposit Insurance Fund of the Federal Deposit Insurance Corporation. The Bank is required to pay deposit insurance assessments set by the FDIC. The FDIC determines the Bank’s deposit insurance assessment rates on the basis of four risk categories. The Bank's assessment is determined by a formula that ranges from 0.02% to 0.04% at the lowest assessment category up to a maximum assessment of 0.40% of the Bank's average deposit base, with the exact assessment determined by the Bank's assets, its capital and the FDIC's supervisory opinion of its operations. The insurance assessment rate may change periodically and was significantly increased for all depository institutions during 2007. Increases in the assessment rate may have an adverse effect on the Bank's operating results. The FDIC has the authority to terminate deposit insurance.

Our management cannot predict what other legislation might be enacted or what other regulations might be adopted or the effects thereof.

Item 1A. Risk Factors

An investment in our common stock involves risk. Shareholders should carefully consider the risks described below in conjunction with the other information in this Form 10-K and information incorporated by reference in this Form 10-K, including our consolidated financial statements and related notes. If any of the following risks or other risks which have not been identified or which we may believe are immaterial or unlikely, actually occur, our business, financial condition and results of operations could be harmed. This could cause the price of our stock to decline and shareholders could lose part or all of their investment. This Form 10-K contains forward-looking statements that involve risks and uncertainties, including statements about our future plans, objectives, intentions and expectations. Many factors, including those described below, could cause actual results to differ materially from those discussed in our forward-looking statements.

Risks Related to Holding Southern Community Common Stock

Our business strategy includes continuing significant growth plans. Our financial condition and results of operations could be negatively affected if we fail to grow or fail to manage our growth effectively .
 
We intend to continue pursuing a significant growth strategy for our business. Our prospects must be considered in light of the risks, expenses and difficulties frequently encountered by companies in significant growth stages of development. We cannot assure you we will be able to expand our market presence in our existing markets or successfully enter new markets or that any such expansion will not adversely affect our results of operations. Failure to manage our growth effectively could have a material adverse effect on our business, future prospects, financial condition or results of operations, and could adversely affect our ability to successfully implement our business strategy. Also, if our growth occurs more slowly than anticipated or declines, our operating results could be materially adversely affected. Our ability to successfully grow will depend on a variety of factors including the continued availability of desirable business opportunities, the competitive responses from other financial institutions in our market areas and our ability to manage our growth.
 
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We may face risks with respect to future expansion.
 
As a strategy, we have sought to increase the size of our franchise by aggressively pursuing business development opportunities and we have grown rapidly since our incorporation. We have purchased another financial institution as a part of that strategy. We may acquire other financial institutions or parts of those entities in the future. Acquisitions and mergers involve a number of risks, including:

 
·
the time and costs associated with identifying and evaluating potential acquisitions and merger partners;
 
·
the accuracy of estimates and judgments used to evaluate credit, operations, management and market risks with respect to the target entity;
 
·
the time and costs of evaluating new markets, hiring experienced local management and opening new offices and the time lags between these activities and the generation of sufficient assets and deposits to support the costs of the expansion;
 
·
our ability to finance an acquisition and possible ownership and economic dilution to our current shareholders;
 
·
the diversion of our management’s attention to the negotiation of a transaction and the integration of the operations and personnel of the combining businesses;
 
·
entry into new markets where we lack experience;
 
·
the introduction of new products and services into our business;
 
·
the incurrence and possible impairment of goodwill associated with an acquisition and possible adverse short-term effects on our results of operations; and
 
·
the risk of loss of key employees and customers.

We may incur substantial costs to expand, and we can give no assurance such expansion will result in the levels of profits we seek. There can be no assurance integration efforts for any future mergers or acquisitions will be successful. Also, we may issue equity securities, including common stock and securities convertible into shares of our common stock in connection with future acquisitions, which could cause ownership and economic dilution to our current shareholders and to investors purchasing common stock in this offering. There is no assurance that, following any future mergers or acquisition, our integration efforts will be successful or our company, after giving effect to the acquisition, will achieve profits comparable to or better than our historical experience.

If the value of real estate in our core market areas were to decline materially, a significant portion of our loan portfolio could become under-collateralized, which could have a material adverse effect on us.
 
With most of our loans concentrated in the Piedmont Triad region of North Carolina, a decline in local economic conditions could adversely affect the values of our real estate collateral. Consequently, a decline in local economic conditions may have a greater effect on our earnings and capital than on the earnings and capital of larger financial institutions whose real estate loan portfolios are geographically diverse. In addition to the financial strength and cash flow characteristics of the borrower in each case, the Bank often secures loans with real estate collateral. At December 31, 2007, approximately 63% of the Bank’s loans had real estate as a primary or secondary component of collateral. The real estate collateral in each case provides an alternate source of repayment in the event of default by the borrower and may deteriorate in value during the time the credit is extended. If we are required to liquidate the collateral securing a loan to satisfy the debt during a period of reduced real estate values, our earnings and capital could be adversely affected.

Interest rate volatility could significantly harm our business.
 
Southern Community’s results of operations are affected by the monetary and fiscal policies of the federal government and the regulatory policies of governmental authorities. A significant component of Southern Community’s earnings is the net interest income of its subsidiary, Southern Community Bank and Trust. Net interest income is the difference between income from interest-earning assets, such as loans, and the expense of interest-bearing liabilities, such as deposits. We may not be able to effectively manage changes in what we charge as interest on our earning assets and the expense we must pay on interest-bearing liabilities, which may significantly reduce our earnings. The Federal Reserve has made significant changes in interest rates during the last few years. Since rates charged on loans often tend to react to market conditions faster than do rates paid on deposit accounts, these rate changes may have a negative impact on our earnings until we can make appropriate adjustments in our deposit rates. In addition, there are costs associated with our risk management techniques, and these costs could be material. Fluctuations in interest rates are not predictable or controllable and, therefore, there can be no assurances of our ability to continue to maintain a consistent positive spread between the interest earned on our earning assets and the interest paid on our interest-bearing liabilities.
 
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Southern Community may have higher loan losses than it has allowed for.

Southern Community’s loan losses could exceed the allowance for loan losses it has set aside. Southern Community’s average loan size continues to increase and reliance on historic loss experience and other assumptions related to management’s assessment of the adequacy of the Company’s allowances for loan losses may not be warranted. Approximately 86% of our loan portfolio is composed of construction, commercial mortgage and commercial loans. Repayment of such loans is generally considered subject to greater credit risk than residential mortgage loans. Industry experience shows that a portion of loans will become delinquent and a portion of the loans will require partial or entire charge-off. Regardless of the underwriting criteria Southern Community utilizes, losses may be experienced as a result of various factors beyond its control, including, among other things, changes in market conditions affecting the value of its loan collateral and problems affecting the credit of its borrowers.

The building of market share through our de novo branching strategy could cause our expenses to increase faster than our revenues.
 
We intend to continue to build market share through our de novo branching strategy. We are currently operating in a temporary facility in Asheville and will begin construction of a permanent building in early 2008 and plan to occupy the facility by year end 2008. We also are operating in a temporary facility in Raleigh and plan to begin construction in late 2008 and open the new office in 2009. There are considerable costs involved in opening branches. New branches generally do not generate sufficient revenues to offset their costs until they have been in operation for at least a year or more. Accordingly, our new branches can be expected to negatively impact our earnings for some period of time until the branches reach certain economies of scale. Our expenses could be further increased if we encounter delays in the opening of any of our new branches. Finally, we have no assurance our new branches will be successful even after they have been established.

If Southern Community loses key employees with significant business contacts in its market area, its business may suffer.

Southern Community’s success is dependent on the personal contacts of its officers and employees in its market area. If Southern Community lost key employees temporarily or permanently, its business could be hurt. Southern Community could be particularly hurt if its key employees went to work for competitors. Southern Community’s future success depends on the continued contributions of its existing senior management personnel, particularly on the efforts of F. Scott Bauer and Jeff T. Clark, each of whom has significant local experience and contacts in its market area.

Government regulations may prevent or impair our ability to pay dividends, engage in acquisitions, or operate in other ways.

Current and future legislation and the policies established by federal and state regulatory authorities will affect Southern Community’s operations. Southern Community is subject to supervision and periodic examination by the Federal Reserve Board and the North Carolina Commissioner of Banks. Southern Community’s principal subsidiary, Southern Community Bank and Trust, as a state chartered commercial bank, also receives regulatory scrutiny from the North Carolina Commissioner of Banks and the FDIC. Banking regulations, designed primarily for the protection of depositors, may limit our growth and the return to you as an investor in Southern Community, by restricting its activities, such as:
 
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·
the payment of dividends to shareholders;
 
·
possible transactions with or acquisitions by other institutions;
 
·
desired investments;
 
·
loans and interest rates;
 
·
interest rates paid on deposits; and
 
·
the possible expansion of branch offices.

Southern Community has elected to be regulated as a financial holding company to expand its opportunities to provide additional services, but it will have to comply with other federal laws and regulations and could face enforcement actions by regulatory agencies. Southern Community cannot predict what changes, if any, will be made to existing federal and state legislation and regulations or the effect that such changes may have on its business. The cost of compliance with regulatory requirements may adversely affect Southern Community’s ability to operate profitably.

Our trading volume has been low compared with larger bank holding companies and the sale of substantial amounts of our common stock in the public market could depress the price of our common stock.
 
The average daily trading volume of our shares on the NASDAQ Global Select Market for the three months ended February 29, 2008 was approximately 12,793 shares. Lightly traded stock can be more volatile than stock trading in an active public market like that for the larger bank holding companies. We cannot predict the extent to which an active public market for our common stock will develop or be sustained. In recent years, the stock market has experienced a high level of price and volume volatility and market prices for the stock of many companies have experienced wide price fluctuations that have not necessarily been related to their operating performance. Therefore, our shareholders may not be able to sell their shares at the volumes, prices, or times that they desire. We cannot predict the effect, if any, that future sales of our common stock in the market, or availability of shares of our common stock for sale in the market, will have on the market price of our common stock. We therefore can give no assurance that sales of substantial amounts of our common stock in the market, or the potential for large amounts of sales in the market, would not cause the price of our common stock to decline or impair our ability to raise capital through sales of our common stock.

Southern Community faces strong competition in its market area, which may limit its asset growth and profitability.

The banking business in Southern Community’s primary market area, which is currently concentrated in the Piedmont Triad area and surrounding areas in central North Carolina, is very competitive, and the level of competition facing it may increase further, which may limit its asset growth and profitability. Southern Community experiences competition in both lending and attracting funds from other banks and nonbank financial institutions located within our market area, some of which are significantly larger, well-established institutions. Nonbank competitors for deposits and deposit-type accounts include savings associations, credit unions, securities firms, money market funds, life insurance companies and the mutual funds industry. For loans, Southern Community encounters competition from other banks, savings associations, finance companies, mortgage bankers and brokers, insurance companies, small loan and credit card companies, credit unions, pension trusts and securities firms. We may face a competitive disadvantage as a result of our smaller size, lack of multi-state geographic diversification and inability to spread our marketing costs across a broader market.

Southern Community’s Articles of Incorporation include anti-takeover provisions that may prevent shareholders from receiving a premium for their shares or effecting a transaction favored by a majority of shareholders.

Southern Community’s Articles of Incorporation include certain anti-takeover provisions, such as being subject to the Shareholder Protection Act and Control Share Acquisition Act under North Carolina law and a provision allowing our Board of Directors to consider the social and economic effects of a proposed merger, which may have the effect of preventing shareholders from receiving a premium for their shares of common stock and discouraging a change of control of Southern Community by allowing minority shareholders to prevent a transaction favored by a majority of the shareholders. The primary purpose of these provisions is to encourage negotiations with our management by persons interested in acquiring control of our corporation. These provisions may also tend to perpetuate present management and make it difficult for shareholders owning less than a majority of the shares to be able to elect even a single director.
 
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Holders of our trust preferred securities have rights that are senior to those of our common shareholders.

We have supported our continued growth through the issuance of trust preferred securities from special purpose trusts and accompanying junior subordinated debentures. At December 31, 2007, we had outstanding trust preferred securities and accompanying junior subordinated debentures totaling $44.5 million. Payments of the principal and interest on the trust preferred securities of this special purpose trust are conditionally guaranteed by us. Further, the accompanying junior subordinated debentures we issued to the special purpose trust are senior to our shares of common stock. As a result, we must make payments on the junior subordinated debentures before any dividends can be paid on our common stock and, in the event of our bankruptcy, dissolution or liquidation, the holders of the junior subordinated debentures must be satisfied before any distributions can be made on our common stock. We have the right to defer distributions on our junior subordinated debentures (and the related trust preferred securities) for up to five years, during which time no dividends may be paid on our common stock.

The common stock of Southern Community Financial Corporation is not FDIC insured.

The common stock of Southern Community is not a savings or deposit account or other obligation of any bank and is not insured by the Federal Deposit Insurance Corporation, the Bank Insurance Fund or any other governmental agency and is subject to investment risk, including the possible loss of principal.

Risks Related to an Investment in the Preferred Securities

If we do not make interest payments under the debentures, the trust will be unable to pay distributions and liquidation amounts. The guarantee would not apply because the guarantee covers payments only if the trust has funds available.

The trust will depend solely on our payments on the debentures to pay amounts due to holders of the preferred securities on the debentures. Without these payments, the trust will not have sufficient funds to pay distributions or the liquidation amount on the preferred securities. In that case, holders of the preferred securities will not be able to rely on the guarantee for payment of these amounts because the guarantee only applies if the trust has sufficient funds to make distributions or to pay the liquidation amount. Instead, holders of the preferred securities or the property trustee will have to institute a direct action against us to enforce the property trustee’s rights under the indenture relating to the debentures.

We must rely on dividends from our bank subsidiary to make interest payments on the debentures to the trust.

Our ability to make payments on the debentures when due will depend primarily on dividends from our bank subsidiary because we are a holding company and substantially all of our assets are held by our bank subsidiary. The ability of our bank subsidiary to pay dividends is subject to legal restrictions and the Bank’s profitability, financial condition, capital expenditures and other cash flow requirements. We may also borrow additional funds, issue debt instruments, issue and sell shares of preferred stock, or engage in other types of financing activities, in order to increase our capital. Covenants contained in loan or financing agreements or other debt instruments could restrict or condition our payment of cash dividends based on various financial considerations or factors.

Regulatory authorities may limit dividends paid to us and thereby our ability to make interest payments on the debentures to the trust.

We cannot assure holders of the preferred securities that our bank subsidiary will be able to pay dividends in the future due to regulatory restrictions or that our regulators will not attempt to preclude us from making interest payments on the subordinated debentures. North Carolina banking law requires that cash dividends be paid by a bank only out of retained earnings and prohibits the payment of cash dividends if payment of the dividend would cause the bank’s surplus to be less than 50% of its paid-in capital. We may also be precluded from making interest payments on the subordinated debentures by our regulators in order to address any perceived deficiencies in liquidity or regulatory capital levels at the holding company level. Such regulatory action would require us to obtain consent from our regulators prior to paying dividends on our common stock or interest on the subordinated debentures. In the event our regulators withheld their consent to our payment of interest on the subordinated debentures, we would exercise our right to defer interest payments on the subordinated debentures, and the trust would not have funds available to make distributions on the preferred securities during such period.
 
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Our obligation to make interest payments to the trust on the debentures is subordinated to existing liabilities or additional debt we may incur.

Our obligations under the debentures and the guarantee are unsecured and will rank junior in priority of payment to our existing liabilities and any future senior and subordinated indebtedness. However, our issuance of the debentures and the preferred securities does not limit our ability or the ability of our subsidiaries to incur additional indebtedness, guarantees or other liabilities. Also, because we are a holding company, the creditors of our bank subsidiary, including depositors, also will have priority over holders of the preferred securities in any distribution of our subsidiaries’ assets in liquidation, reorganization or otherwise. Accordingly, the debentures and the guarantee will be effectively subordinated to all existing and future liabilities of our subsidiaries, and holders of the preferred securities should look only to our assets for payments on the preferred securities and the debentures .

We have the option to defer interest payments on the debentures for substantial periods.

As long as we are not in default under the indenture relating to the debentures, we may, at one or more times, defer interest payments on the debentures for up to 20 consecutive quarters. If we defer interest payments on the debentures, the trust will defer distributions on the preferred securities during any deferral period.

If we defer interest payments, holders of the preferred securities will still be required to recognize the deferred interest amounts as income.

During a deferral period, holders of the preferred securities will be required to recognize as income for federal income tax purposes the amount approximately equal to the interest that accrues on your proportionate share of the debentures, held by the trust in the tax year in which that interest accrues, even though holders of the preferred securities will not receive these amounts until a later date if they hold the preferred securities until the deferred interest is paid.

If holders of the preferred securities sell their preferred securities during a deferral period, they will forfeit the deferred interest amount and only have a capital loss.

Holders of the preferred securities will not receive the cash related to any accrued and unpaid interest from the trust if they sell the preferred securities before the end of any deferral period. During a deferral period, accrued but unpaid distributions will increase their tax basis in the preferred securities. If holders of the preferred securities sell the preferred securities during a deferral period, their increased tax basis will decrease the amount of any capital gain or increase the amount of any capital loss that they may have otherwise realized on the sale. A capital loss, except in certain limited circumstances, cannot be applied to offset ordinary income. As a result, deferral of distributions could result in ordinary income and a related tax liability for the holder, and a capital loss that may only be used to offset a capital gain.

Deferrals of interest payments may increase the volatility of the market price of the preferred securities .

If we defer interest payments, the market price of the preferred securities would likely be adversely affected. The preferred securities may trade at a price that does not fully reflect the value of accrued but unpaid interest on the debentures. If holders of the preferred securities sell the preferred securities during a deferral period, they may not receive the same return on investment as someone who continues to hold the preferred securities. Because of our right to defer interest payments, the market price of the preferred securities may be more volatile than the market prices of other securities without a deferral feature.

There are no financial covenants in the indenture and the trust agreement.

The indenture governing the debentures and the trust agreement governing the trust do not require us to maintain any financial ratios or specified levels of net worth, revenues, income, cash flow or liquidity. The instruments do not protect holders of the debentures or the preferred securities in the event we experience significant adverse changes in our financial condition or results of operations. In addition, neither the indenture nor the trust agreement limit our ability or the ability of any subsidiary to incur additional indebtedness. Therefore, holders of the preferred securities should not consider the provisions of these governing instruments as a significant factor in evaluating whether we will be able to comply with our obligations under the debentures or the guarantee.
 
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We may redeem some or all of the debentures at any time after December 31, 2008 and reduce the period during which holders of the preferred securities will receive distributions .

We have the option to redeem any or all of the outstanding debentures after December 31, 2008 without the payment of any premium. Upon early redemption, holders of the preferred securities may be required to reinvest their principal at a time when they may not be able to earn a return that is as high as they were earning on the preferred securities.

We may redeem all of the debentures at any time upon the occurrence of certain event s.

We may redeem all of the debentures before their stated maturity without payment of premium within 90 days after certain occurrences at any time during the life of the trust. These occurrences include adverse tax, investment company or bank regulatory developments. Upon early redemption, holders of the preferred securities may be required to reinvest their principal at a time when they may not be able to earn a return that is as high as they were earning on the preferred securities.

We can distribute the debentures to holders of the preferred securities, which may have adverse tax consequences for holders of the preferred securities and could also adversely affect the market price of the preferred securities.

The trustees may dissolve the trust before maturity of the debentures and distribute the debentures to holders of the preferred securities under the terms of the trust agreement. Under current interpretations of United States federal income tax laws supporting classification of the trust as a grantor trust for tax purposes, a distribution of the debentures to holders of the preferred securities upon the dissolution of the trust would not be a taxable event. Nevertheless, if the trust is classified for United States income tax purposes as an association taxable as a corporation at the time it is dissolved, the distribution of the debentures would be a taxable event to holders of the preferred securities. In addition, if there is a change in law, a distribution of the debentures upon the dissolution of the trust could be a taxable event to holders of the preferred securities. Also, the debentures that holders of the preferred securities may receive if the trust is liquidated may trade at a discount to the price that was paid to purchase the preferred securities.

Holders of the preferred securities must rely on the property trustee to enforce their rights if there is an event of default under the indenture.

Holders of the preferred securities may not be able to directly enforce their rights against us under the indenture if an event of default occurs. If an event of default occurs under the indenture, holders of the preferred securities must rely on the enforcement by the property trustee of its rights as holder of the debentures against us. The holders of a majority in liquidation amount of the preferred securities will have the right to direct the property trustee to enforce its rights. If the property trustee does not enforce its rights following an event of default and there is no request by the record holders of the debentures to do so, any record holder may, to the extent permitted by applicable law, take action directly against us to enforce the property trustee’s rights. If an event of default occurs that is attributable to our failure to pay interest or principal on the debentures, or if we default under the guarantee, holders of the preferred securities may proceed directly against us. Holders of the preferred securities will not be able to exercise directly any other remedies available to the holders of the debentures, unless the property trustee fails to do so.

Holders of preferred securities have limited voting rights to replace the property trustee and the Delaware trustee.

Holders of preferred securities only have voting rights that pertain primarily to certain amendments to the trust agreement. In general, only we can replace or remove any of the trustees. The holders of at least a majority in aggregate liquidation amount of the preferred securities may replace the property trustee and the Delaware trustee only if an event of default under the trust agreement occurs and is continuing.
 
Page 18


The subordinated debentures and the preferred securities do not represent deposit accounts and are not insured.

The subordinated debentures and the preferred securities do not represent bank deposit accounts and they are not obligations issued or guaranteed by the Federal Deposit Insurance Corporation or by any other governmental agency.

Item 1B. Unresolved Staff Comments

None.
 
Page 19

 
Item 2. Properties

As of December 31, 2007, an investment advisory office we operated out of twenty-two banking offices, six operations/administrative offices and three lending offices. All banking offices have ATMs. A summary of our offices is as follows:
 
     
Approximate
   
Year
         
     
Square
   
Established
     
Owned or
 
     
Footage
   
or Acquired
     
Leased
 
Banking Offices :
                     
Asheville, North Carolina
                     
80 Peachtree Road
   
3,191
   
2006
     
Leased
 
                       
Clemmons, North Carolina
                     
6290 Towncenter Drive
   
3,800
   
2004
     
Owned
 
                       
Dobson, North Carolina
                     
201 West Kapp Street
   
2,800
   
1995
(1)
   
Owned
 
                     
Greensboro, North Carolina
                     
1505 Highwoods Blvd.
   
9,800
   
2005
     
Owned
 
 
                     
High Point, North Carolina
                     
2541 Eastchester Drive
   
3,000
   
2003
     
Owned
 
                       
Jonesville, North Carolina
                     
503 Winston Road
   
2,500
   
1995
(1)
   
Owned
 
                       
Kernersville, North Carolina
                     
1207 South Main Street
   
8,300
   
2002
     
Owned
 
                       
King, North Carolina
                     
105 Post Office Street
   
4,000
   
2004
(1)
   
Owned
 
                       
Madison, North Carolina
                     
619 Ayersville Road
   
2,000
   
1990
(1)
   
Owned
 
                     
Mooresville, NC
                     
210 Knob Hill Road
   
8,800
   
2006
     
Owned
 
                       
Mount Airy, North Carolina
                     
255 East Independence Blvd.
   
10,345
   
1999
(1)
   
Owned
 
2010 Community Drive
   
3,500
   
1988
(1)
   
Owned
 
                       
Pilot Mountain, North Carolina
                     
616 South Key Street
   
8,300
   
1987
(1)
   
Owned
 
                       
Raleigh, North Carolina
                     
2626 Glenwood Avenue
   
1,501
   
2006
     
Leased
 
                       
Sandy Ridge, North Carolina
                     
4928 Highway 704 West
   
1,250
   
1989
(1)
   
Owned
 
                       
Union Grove, North Carolina
                     
1439 W. Memorial Highway
   
2,300
   
1990
(1)
   
Owned
 
                       
 
 
Page 20

 
   
Approximate
 
Year
     
   
Square
 
Established
 
Owned or
 
   
Footage
 
or Acquired
 
Leased
 
Banking Offices :
             
Walnut Cove, North Carolina
                   
1072 North Main Street
   
1,700
   
1999
(1)
 
Leased
 
                     
Winston Salem, North Carolina
                   
4701 Country Club Road
   
4,300
   
1996
   
Leased
 
225 Hanes Mill Road
   
2,800
   
2001
   
Owned
 
3151 Peters Creek Parkway
   
2,500
   
1998
   
Leased
 
536 South Stratford Road
   
2,400
   
1998
   
Leased
 
                     
Yadkinville, North Carolina
                   
532 East Main Street
   
7,800
   
1998
   
Owned
 
                     
Operations and Administrative Offices :
                   
Winston Salem, North Carolina
                   
465 Shepherd Street
   
47,114
   
2006
   
Owned
 
100 Cambridge Plaza (2)
   
7,028
   
2006
   
Owned
 
104 Cambridge Plaza (2)
   
7,028
   
2006
   
Owned
 
108 Cambridge Plaza (2)
   
7,028
   
2006
   
Owned
 
112 Cambridge Plaza (2)
   
7,988
   
2006
   
Owned
 
4605 Country Club Road - Corporate
   
27,000
   
2003
   
Owned
 
                     
Lending Offices:
                   
Winston Salem, North Carolina
                   
4625 Country Club Road
   
3,200
   
1998
   
Owned
 
 
                   
Mooresville, North Carolina
                   
249 Williamson Road, Ste. 100
   
1,700
   
2004
   
Leased
 
                     
Raleigh, North Carolina
                   
3948 Browning Place
   
1,058
   
2007
   
Leased
 
 
(1)
Acquired as part of The Community Bank acquisition.
(2)
Approximately 75% of these properties are leased to tenants.

In addition to the above locations, the Bank has four off site ATMs (located at 3484 Robinhood Road and 401 Deacon Boulevard both in Winston-Salem, 1466 River Ridge Road in Clemmons and at 4575 Yadkinville Road, Pfafftown, North Carolina) and approximately 100 outsourced ATM cash dispensing machines throughout North Carolina.

All of our properties, including land, buildings and improvements, furniture, equipment and vehicles, had a net book value at December 31, 2007 of $39.0 million. See further information presented in Note 6 to our consolidated financial statements, which are presented under Item 8 in this Form 10-K.

Additional banking offices may be opened at later dates if deemed appropriate by the Board of Directors and if regulatory approval can then be obtained. The Company may acquire property in which a director, directly or indirectly, has an interest. In such event, the acquisition of such facilities shall be approved by a majority of the Board of Directors, excluding any individual who may have such an interest in the property.
 
Page 21

 
Item 3. Legal Proceedings

The Company is a party to legal proceedings arising in the normal conduct of business. Our management believes that this litigation is not material to the Company’s financial position or results of its operations or the operations of the Bank.
 
Item 4. Submission of Matters to a Vote of Security Holders

There were no matters submitted to a vote of our security holders during the fourth quarter of our fiscal year ended December 31, 2007.

PART II

Item 5. Market for Registrant's Common Equity and Related Stockholder Matters
 
Price Range of Common Stock and Dividends

Our common stock and preferred securities are listed on the NASDAQ Global Select Market under the symbols “SCMF” and “SCMFO”, respectively. The following table sets forth the high and low sales prices per share of our common stock and our preferred securities (“SCMFO”), based on published financial sources, and our dividend payments for the last two years.
 
       
Price
 
Declared Cash
Dividend per share
 
       
SCMF
 
SCMFO
     
Year
 
Quarterly Period
 
High
 
Low
 
High
 
Low
     
                           
2006
   
First Quarter
 
$
10.37
 
$
8.76
 
$
10.95
 
$
10.31
 
$
0.030
 
   
Second Quarter
   
9.79
   
9.15
   
10.55
   
10.15
   
0.035
 
   
Third Quarter
   
9.94
   
9.25
   
10.95
   
10.20
   
0.035
 
   
Fourth Quarter
   
11.09
   
9.63
   
10.90
   
10.17
   
0.035
 
                                       
2007
   
First Quarter
 
$
10.97
 
$
10.04
 
$
10.53
 
$
10.11
 
$
0.035
 
   
Second Quarter
   
10.23
   
8.65
   
10.50
   
10.04
   
0.040
 
   
Third Quarter
   
8.94
   
6.25
   
10.29
   
9.66
   
0.040
 
   
Fourth Quarter
   
8.80
   
6.40
   
10.30
   
8.64
   
0.040
 
 
At February 29, 2008, there were approximately 7,460 holders of record of our common stock.

Holders of our common stock will be entitled to receive any cash dividends the Board of Directors may declare. The declaration and payment of future dividends to holders of our common stock will be at the discretion of our Board of Directors and will depend upon our earnings and financial condition, regulatory conditions and considerations and such other factors as our Board of Directors may deem relevant. As a holding company, Southern Community Financial Corporation is ultimately dependent upon its bank subsidiary to provide funding for its operating expenses, debt service (including the interest payments on the preferred securities issued by our remaining trust subsidiary), and dividends. Our primary sources of income are dividends paid by the Bank and interest income on loans and deposits with the bank subsidiary. The Company must pay all of its operating expenses from funds received from the Bank. Various banking laws applicable to our bank subsidiary limit the payment of dividends, management fees and other distributions by the Bank to the Company and may therefore limit the Company’s ability to make dividend payments. Under North Carolina banking law, dividends must be paid out of retained earnings and no cash dividends may be paid if payment of the dividend would cause the Bank’s surplus to be less than 50% of its paid-in capital. Under federal banking law, no cash dividend may be paid if the Bank is undercapitalized or insolvent or if payment of the cash dividend would render the Bank undercapitalized or insolvent, or if it is in default of any deposit insurance assessment due to the Federal Deposit Insurance Corporation.
 
Page 22

 

In the future, any declaration and payment of cash dividends will be subject to the Board of Directors’ evaluation of our operating results, financial condition, future growth plans, general business and economic conditions, tax and other relevant considerations. There is no assurance that, in the future, we will have funds available to pay cash dividends, or, even if funds are available, that we will pay dividends in any particular amount or at any particular time, or that we will pay dividends at all.

Share Repurchases

The Company announced a plan to repurchase up to 300,000 shares of its common stock in March 2005, to repurchase an additional 600,000 shares in September 2005 and to repurchase up to an additional 1 million shares in July 2006. Through December 31, 2007, the Company has repurchased 1,124,898 shares at an average price of $9.15 per share under the three plans, including 122,600 shares at an average price of $7.66 purchased during the fourth quarter of 2007. The table below sets forth information with respect to shares of common stock repurchased during the three months ended December 31, 2007.
 
Period
 
Total Number of Shares Purchased
 
Average Price Paid per Share
 
Total Number of Shares Purchased as Part of Publicly Announced Programs
 
Maximum Number of Shares That May Yet Be Purchased Under the Programs
 
                 
October 1, 2007 to October 31, 2007
   
57,500
 
$
8.35
   
57,500
   
840,202
 
November 1, 2007 to November 30, 2007
   
36,600
 
$
7.17
   
36,600
   
803,602
 
December 1, 2007 to December 31, 2007
   
28,500
 
$
6.88
   
28,500
   
775,102
 
 
Page 23

 
Item 6. Selected Financial Data

SELECTED CONSOLIDATED FINANCIAL INFORMATION AND OTHER DATA

The following tables set forth selected consolidated financial information and other data. The results for 2004 include the impact of the acquisition of The Community Bank which was effective January 12, 2004. The information set forth below does not purport to be complete and should be read in conjunction with our consolidated financial statements appearing elsewhere in this annual report.
 
   
For the Years Ended December 31,
 
   
2007
 
2006
 
2005
 
2004
 
2003
 
   
(Dollars in thousands, except per share data)
 
Operating Data:
                     
Interest income
 
$
98,908
 
$
85,520
 
$
68,097
 
$
54,656
 
$
36,019
 
Interest expense
   
55,141
   
44,798
   
31,128
   
20,175
   
14,937
 
Net interest income
   
43,767
   
40,722
   
36,969
   
34,481
   
21,082
 
Provision for loan losses
   
2,775
   
2,510
   
950
   
2,239
   
2,285
 
Net interest income after
                               
provision for loan losses
   
40,992
   
38,212
   
36,019
   
32,242
   
18,797
 
Non-interest income
   
11,331
   
3,678
   
7,134
   
7,949
   
5,033
 
Non-interest expense
   
40,900
   
35,802
   
31,319
   
27,520
   
18,333
 
Income before
                               
income taxes
   
11,423
   
6,088
   
11,834
   
12,671
   
5,497
 
Provision for income taxes
   
3,869
   
1,890
   
4,161
   
4,556
   
1,919
 
Net income
 
$
7,554
 
$
4,198
 
$
7,673
 
$
8,115
 
$
3,578
 
Securities gains(losses) included in
                               
non-interest income
 
$
 
$
(4,156
)
$
(266
)
$
 
$
 
                                 
Per Share Data:
                               
Net Income
                               
Basic
 
$
0.43
 
$
0.24
 
$
0.43
 
$
0.47
 
$
0.41
 
Diluted
   
0.43
   
0.24
   
0.42
   
0.45
   
0.39
 
Cash dividends
   
0.155
   
0.135
   
0.210
   
0.110
   
 
Book value
   
8.18
   
7.83
   
7.66
   
7.68
   
5.65
 
Weighted average shares
                               
Basic
   
17,559,352
   
17,566,315
   
17,825,152
   
17,298,285
   
8,826,780
 
Diluted
   
17,624,399
   
17,757,436
   
18,133,859
   
18,033,333
   
11,369,429
 
                                 
Balance Sheet Data:
                               
Total assets
   
1,569,182
   
1,436,465
   
1,287,613
   
1,222,946
   
798,948
 
Loans
   
1,188,438
   
1,033,411
   
868,827
   
796,103
   
519,746
 
Allowance for loan losses
   
14,258
   
13,040
   
11,785
   
12,537
   
7,275
 
Deposits
   
1,045,237
   
1,024,582
   
941,949
   
845,501
   
575,439
 
Short-term borrowings
   
117,772
   
92,748
   
9,186
   
69,647
   
51,900
 
Long-term debt
   
254,633
   
172,549
   
192,551
   
163,494
   
117,627
 
Stockholders’ equity
   
142,339
   
136,225
   
134,885
   
136,834
   
50,806
 
                                 
Capital Ratios:
                               
Total risk-based capital
   
11.44
%
 
11.40
%
 
13.21
%
 
13.81
%
 
10.66
%
Tier 1 risk-based capital
   
10.28
%
 
10.20
%
 
11.94
%
 
11.78
%
 
9.46
%
Leverage ratio
   
8.96
%
 
8.73
%
 
9.60
%
 
9.67
%
 
7.50
%
Equity to assets ratio
   
9.07
%
 
9.48
%
 
10.48
%
 
11.20
%
 
6.37
%
 
Page 24


   
For the Years Ended December 31,
 
   
2007
 
2006
 
2005
 
2004
 
2003
 
   
(Dollars in thousands, except per share data)
 
Selected Performance Ratios:
                     
Return on average assets
   
0.50
%
 
0.31
%
 
0.60
%
 
0.69
%
 
0.51
%
Return on average equity
   
5.45
%
 
3.11
%
 
5.67
%
 
6.21
%
 
7.31
%
Net interest spread (2)
   
2.81
%
 
2.92
%
 
2.86
%
 
3.03
%
 
3.00
%
Net interest margin (1)
   
3.19
%
 
3.30
%
 
3.20
%
 
3.26
%
 
3.22
%
Non-interest income as a
                               
percentage of total
                               
revenue (5)
   
20.57
%
 
8.28
%
 
16.18
%
 
18.73
%
 
19.27
%
Non-interest income as a
                               
percentage of average
                               
assets
   
0.75
%
 
0.27
%
 
0.56
%
 
0.68
%
 
0.72
%
Non-interest expense to
                               
average assets
   
2.70
%
 
2.62
%
 
2.44
%
 
2.36
%
 
2.63
%
Efficiency ratio (3)
   
74.23
%
 
80.64
%
 
71.01
%
 
64.86
%
 
70.20
%
Dividend payout ratio
   
36.05
%
 
56.26
%
 
48.84
%
 
23.40
%
 
0.00
%
                                 
Asset Quality Ratios:
                               
Nonperforming loans to
                               
period-end loans
   
0.17
%
 
0.26
%
 
0.16
%
 
0.27
%
 
0.15
%
Allowance for loan losses
                               
to period-end loans
   
1.20
%
 
1.26
%
 
1.36
%
 
1.57
%
 
1.40
%
Allowance for loan losses
                               
to nonperforming loans
   
695
%
 
495
%
 
837
%
 
577
%
 
946
%
Nonperforming assets
                               
to total assets (4)
   
0.18
%
 
0.25
%
 
0.13
%
 
0.27
%
 
0.13
%
Net loan charge-offs
                               
to average loans outstanding
   
0.14
%
 
0.13
%
 
0.14
%
 
0.19
%
 
0.29
%
                                 
Other Data:
                               
Number of banking offices
   
22
   
21
   
19
   
18
   
8
 
Number of full-time
                               
equivalent employees
   
337
   
326
   
299
   
271
   
157
 
                                 

(1)
Net interest margin is net interest income divided by average interest-earning assets.
(2)
Net interest spread is the difference between the average yield on interest-earning assets and the average cost of interest-bearing liabilities.
(3)
Efficiency ratio is non-interest expense divided by the sum of net interest income and non-interest income.
(4)
Nonperforming assets consist of nonaccrual loans, restructured loans and real estate owned, where applicable.
(5)
Total revenue consists of net interest income and non-interest income.
 
Page 25

 
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following presents management’s discussion and analysis of our financial condition and results of operations and should be read in conjunction with the financial statements and related notes included elsewhere in this annual report. This discussion contains forward-looking statements that involve risks and uncertainties. Our actual results could differ significantly from those anticipated in these forward-looking statements as a result of various factors. The following discussion is intended to assist in understanding the financial condition and results of our operations.
 
CRITICAL ACCOUNTING POLICY

The Company’s accounting policies are in accordance with accounting principles generally accepted in the United States and with general practice within the banking industry. Management makes a number of estimates and assumptions relating to reported amounts of assets, liabilities, revenues and expenses in the preparation of the financial statements and disclosures. Material estimates and assumptions that are most susceptible to significant change relate to the determination of the allowance for loan losses. The allowance for loan losses represents management’s estimate of probable losses inherent in the loan portfolio. Management’s judgments include those involved in risk grading the loan portfolio, determining specific allowances for loans considered impaired, and evaluating the impact of current economic conditions on the levels of the allowance. Loans are considered impaired when it is probable that all amounts due will not be collected in accordance with the contractual terms of the loan agreement. While management believes that the allowance for loan losses is appropriate and adequate to cover probable losses inherent in the portfolio, future adjustments to the allowance may be necessary and results of operations could be adversely affected if circumstances differ substantially from the assumptions used in making the determinations. In addition, because future events affecting borrowers and collateral cannot be predicted with certainty, there can be no assurance that the existing allowance for loan losses is adequate or that increases will not be necessary should the quality of any loans deteriorate as a result of the factors discussed herein. Any material increase in the allowance for loan losses may adversely affect our financial condition and results of operations. For further discussion, see “Nonperforming Assets” and “Analysis of Allowance for Loan Losses” under “ASSET QUALITY.”
 
OVERVIEW

Southern Community’s founders recognized an opportunity to fulfill the financial service needs of individuals and organizations left underserved by consolidation within the financial services industry. To fill a part of this void, the founders began in 1995 the process by which Southern Community Bank and Trust was created, and began operations on November 18, 1996. From inception, Southern Community has strived to serve the financial needs of small to medium-sized businesses, individuals, residential homebuilders and others in and around our markets in North Carolina. We offer a broad array of banking and other financial products - products similar to those offered by our larger competitors, but with an emphasis on superior customer service. We believe that our emphasis on quality customer service is the single most important factor among many that have fueled our growth to $1.6 billion in total assets in just over eleven years of operations.

The Company began operations in November 1996 with $11 million in capital, a single branch facility and thirteen employees. Through December 31, 2007, Southern Community Financial Corporation has grown to a total of twenty-two full-service banking offices with $1.0 billion in customer deposit accounts. In support of this growth, the Company has generated additional capital through issuing common stock and retaining operating earnings. At December 31, 2007, the Company had $142.3 million in total stockholders’ equity. Through our banking subsidiary we offer traditional banking products as well as a full array of financial services. In October 2001, Southern Community Financial Corporation, a financial holding company, became the parent company of Southern Community Bank and Trust. On January 12, 2004 we acquired The Community Bank, a $240.0 million asset community bank with 10 banking offices in contiguous markets. The Company created Southern Community Advisors, our wealth management division, and has developed and acquired mortgage banking operations. While these operations are currently not significant to our results of operations, we intend to pursue growth in these businesses to enhance our non-interest income.

Real estate secured loans, including construction loans and loans secured by existing commercial and residential properties, comprise the majority of our loan portfolio, with the balance of our loans consisting of commercial and industrial loans and loans to individuals. Through associations with various mortgage lending companies, we originate residential mortgages, at both fixed and variable rates, earning fees for loans originated and additional income for loans sold to others. It has been our strategy to recruit skilled banking professionals who are well trained and highly knowledgeable about our market area, enabling us to develop and maintain a loan portfolio of sound credit quality.
Page 26

 

Management recognizes that our growth may expose the Company to increased operational and market risk, primarily with respect to managing overhead, funding costs and credit quality. The Company has developed critical functions such as Credit Administration, Training, Audit and Compliance to assist in managing and monitoring these and other risks. We are committed to creating and maintaining a solid and diversified financial services organization with a focus on customer service. It is management’s firm belief that this foundation will continue building our loyal customer base while attracting new clients and providing opportunities for future growth. As bank consolidations continue to take place in our markets, Southern Community Financial Corporation is positioned to continue to benefit from their effects.

Financial Condition at December 31, 2007 and 2006

During the year ended December 31, 2007, our total assets increased by $132.7 million, or 9.2%, to $1.6 billion. Of the increase in total assets, $131.9 million represented growth in interest-earning assets. Continued strong loan demand resulted in an increase of $157.0 million, or 15.2%, in total loans receivable which was funded by increased borrowings and maturing investment securities. Total deposits grew to $1.0 billion at December 31, 2007, an increase of $20.7 million or 2.0% from the year ago period. Premises and equipment decreased $1.5 million net of depreciation in 2007 as acquisitions decreased and depreciation expense increased compared to the prior year. In 2006, premises and equipment increased $9.2 million principally as a result of expanding our network with the new regional office in Mooresville, NC and a new state of the art Operations Center.

Our total loan growth of $158.6 million in 2007 was concentrated in residential mortgage loans and construction loans, which increased by $59.2 million and $47.9 million, respectively. Commercial mortgage loans increased by $31.0 million and commercial and industrial loans grew by $20.1 million during the year. Consumer loans also increased during the year by $0.5 million. During 2007 the Bank continued our program of originating residential mortgage loans primarily for sale. At the year-end 2007, mortgage loans held for sale totaled $1.9 million.

Our total liquid assets, defined as cash and due from banks, federal funds sold, interest-bearing deposits and investment securities, decreased by $22.4 million during the year, to $263.1 million at December 31, 2007. Cash equivalents and federal funds sold increased $4.2 million while investment securities decreased $26.6 million. Liquid assets represented 16.8% of total assets at December 31, 2007 as compared to 19.9% at the beginning of the year. Reducing the investment portfolio and issuing additional trust preferred securities during the year were two of the sources of liquidity used to fund the loan growth. As of year-end, we believe our liquidity is adequate to fund future loan demand and current deposit and borrowing maturities.

Customer deposits have traditionally been our primary funding source, but as loan demand has exceeded deposit growth in the current year various other funding sources have been used to a greater extent than in previous years. At December 31, 2007, deposits totaled $1.05 billion, an increase of $20.7 million or 2.0% from year-end 2006. Management continues to focus on attracting non-maturity deposits to improve the funding mix and reduce funding costs. Those efforts are reflected in a $102.3 million or 26.0% increase year-over-year in demand, money market, NOW and savings account deposits, which ended the year at $495.4 million. Demand deposits were virtually unchanged for the year while time deposits decreased $82.6 million or 15.8% as higher cost and longer term certificates of deposit matured and higher market rates were not matched. Deposits are primarily generated through our growing branch network, although the Bank utilizes out-of-market and brokered deposits as a funding source. Brokered and out-of-market deposits totaled $132.6 million and $162.8 million at year-end 2007 and 2006, respectively which decreased as a funding source due to rate. Management will continue to focus on growing the deposit base; however, we will continue to monitor the costs of our various funding alternatives, and our funding mix may change from time to time.

Total borrowings aggregated $372.4 million at December 31, 2007, and included $202.5 million of advances from the Federal Home Loan Bank of Atlanta (FHLB), junior subordinated debentures with a carrying value of $45.1 million, federal funds purchased of $22.1 million and securities sold under agreements to repurchase of $102.7 million. The Bank has entered into long-term financing through term repurchase agreements with various parties, which total $80.0 million at December 31, 2007. Management will use FHLB advances and other funding sources as necessary to support balance sheet management and growth. However, management expects that as our branch network grows and matures, the volume of core deposits will become an increasingly larger portion of our funding mix, which over time should contribute to a reduction in our overall funding cost.
 
Page 27



The Company’s capital position remains strong, with all of our regulatory capital ratios at levels that make us “well capitalized” under federal bank regulatory capital guidelines. At December 31, 2007, our stockholders’ equity totaled $142.3 million, an increase of $6.1 million from the December 31, 2006 balance. This net change includes $7.6 million of net income, $1.8 million of proceeds from shares purchased through stock option and stock purchase plans and related expense, and $1.8 million in other comprehensive income due primarily to unrealized holding gains on available for sale investment securities, offset by shares repurchased at a cost of $2.4 million, and cash dividends paid of $2.7 million.
 
NET INTEREST INCOME

Like most financial institutions, the primary component of our earnings is net interest income. Net interest income is the difference between interest income, principally from loans and investments and interest expense, principally on customer deposits and borrowings. Changes in net interest income result from changes in volume and changes in interest rates earned and paid. By volume, we mean the average dollar level of interest-earning assets and interest-bearing liabilities. Spread refers to the difference between the average yield on interest-earning assets and the average cost of interest-bearing liabilities, and margin refers to net interest income divided by average interest-earning assets. Spread and margin are influenced by the levels and relative mix of interest-earning assets and interest-bearing liabilities, as well as by levels of noninterest-bearing liabilities. During the years ended December 31, 2007, 2006 and 2005, our average interest-earning assets were $1.37 billion, $1.23 billion and $1.16 billion, respectively. During these same years, our net interest margins were 3.19%, 3.30% and 3.20%, respectively.

During 2006, the Federal Reserve increased the targeted federal funds rate four times, and the prime rate correspondingly increased 100 basis points during the year to 8.25%. During the first eight months of 2007, the Federal Reserve maintained the targeted federal funds rate at 5.25% with the prime rate holding at 8.25%. During the last few months of 2007, the Federal Reserve decreased the targeted federal funds rate three times for a total reduction of 100 basis points to 4.25% at December 31, 2007 resulting in the corresponding prime rate at 7.25%. The flat (and at times inverted) shape of the yield curve during the first eight months in 2007 resulted in continued margin compression for most of 2007. While it is management’s goal to remain relatively interest rate neutral, the Bank’s interest rate sensitivity has shifted from asset sensitive during 2006 to slightly liability sensitive in 2007, primarily as a result of changing our funding mix. Net interest income totaled $43.8 million, an increase of $3.0 million or 7.5% over the $40.7 million for the same period in 2006. Net interest income benefited from strong growth in average earning assets; however the Bank’s cost of funds increased at a faster pace (0.39% from 4.02% to 4.41%) than asset yields (0.26% from 6.94% to 7.22%), leading to a shrinkage in net interest margin from 3.30% to 3.19%. Due to strong loan demand, the level of average earning assets has increased $138.1 million or 11.2% for the year ending December 31, 2007. Average interest bearing liabilities increased $135.2 million or 12.1% to $1.3 billion from $1.1 billion for the period ended December 31, 2007.
 
Page 28

 
Average Balances and Average Rates Earned and Paid .   The following table sets forth, for the years 2005 through 2007, information with regard to average balances of assets and liabilities, as well as the total dollar amounts of interest income from interest-earning assets and interest expense on interest-bearing liabilities, resultant yields or costs, net interest income, net interest spread, net interest margin and ratio of average interest-earning assets to average interest-bearing liabilities. Average loans include nonaccruing loans, the effect of which is to lower the average yield.
 
   
For the Years Ended December 31,
 
   
2007
 
2006
 
2005
 
   
Average balance
 
Interest earned/paid
 
Average yield/cost
 
Average balance
 
Interest earned/paid
 
Average yield/cost
 
Average balance
 
Interest earned/paid
 
Average yield/cost
 
   
(Dollars in thousands)
 
Interest-earning assets:
                                     
(1) Loans
 
$
1,114,677
 
$
86,673
   
7.78
%
$
958,001
 
$
73,492
   
7.67
%
$
837,467
 
$
55,848
   
6.67
%
Investment securities
                                                       
available for sale
   
179,995
   
8,819
   
4.90
%
 
185,713
   
8,529
   
4.59
%
 
228,601
   
8,680
   
3.80
%
Investment securities
                                                       
held to maturity
   
71,510
   
3,208
   
4.49
%
 
86,328
   
3,390
   
3.93
%
 
87,037
   
3,429
   
3.94
%
Federal funds sold
   
4,231
   
208
   
4.92
%
 
2,263
   
109
   
4.82
%
 
3,313
   
140
   
4.23
%
                                                         
Total interest-earning assets
   
1,370,413
   
98,908
   
7.22
%
 
1,232,305
   
85,520
   
6.94
%
 
1,156,418
   
68,097
   
5.89
%
Other assets
   
143,206
               
135,918
               
124,865
             
Total assets
 
$
1,513,619
             
$
1,368,223
             
$
1,281,283
             
                                                         
Interest-bearing liabilities:
                                                       
Deposits:
                                                       
NOW and money market
 
$
441,716
 
$
15,499
   
3.51
%
$
348,486
 
$
10,552
   
3.03
%
$
262,058
 
$
4,786
   
1.83
%
Time deposits greater
                                                       
than $100,000
   
311,125
   
14,135
   
4.54
%
 
326,864
   
14,303
   
4.38
%
 
285,369
   
9,983
   
3.50
%
Other time deposits
   
169,236
   
8,889
   
5.25
%
 
208,733
   
8,564
   
4.10
%
 
221,871
   
6,526
   
2.94
%
Borrowings
   
328,909
   
16,618
   
5.05
%
 
231,664
   
11,379
   
4.91
%
 
259,791
   
9,833
   
3.78
%
Total interest-bearing
                                                       
liabilities
   
1,250,986
   
55,141
   
4.41
%
 
1,115,747
   
44,798
   
4.02
%
 
1,029,089
   
31,128
   
3.02
%
                                                         
Demand deposits
   
108,874
               
105,755
               
105,024
             
Other liabilities
   
15,066
               
11,835
               
11,828
             
Stockholders' equity
   
138,693
               
134,886
               
135,342
             
                                                         
Total liabilities and
                                                       
stockholders' equity
 
$
1,513,619
             
$
1,368,223
             
$
1,281,283
             
                                                         
Net interest income and
                                                       
net interest spread
       
$
43,767
   
2.81
%
     
$
40,722
   
2.92
%
     
$
36,969
   
2.87
%
                                                         
Net interest margin
               
3.19
%
             
3.30
%
             
3.20
%
                                                         
Ratio of average interest-earning assets to average interest-bearing liabilities
         
109.55
%
             
110.45
%
             
112.37
%
     
 

(1)
Nonaccrual notes are included in the loan amounts.
 
 
Page 29

 
RATE/VOLUME ANALYSIS

The following table analyzes the dollar amount of changes in interest income and interest expense for major components of interest-earning assets and interest-bearing liabilities. The table distinguishes between (i) changes attributable to volume (changes in volume multiplied by the prior period’s rate), (ii) changes attributable to rate (changes in rate multiplied by the prior period’s volume), and (iii) net change (the sum of the previous columns). The change attributable to both rate and volume (changes in rate multiplied by changes in volume) has been allocated equally to both the changes attributable to volume and the changes attributable to rate.
 
   
December 31, 2007 vs. 2006
 
December 31, 2006 vs. 2005
 
   
Increase (Decrease) Due to
 
Increase (Decrease) Due to
 
   
Volume
 
Rate
 
Total
 
Volume
 
Rate
 
Total
 
   
(Amounts in thousands)
 
Interest income:
                         
Loans
 
$
12,101
 
$
1,080
 
$
13,181
 
$
8,642
 
$
9,002
 
$
17,644
 
Investment securities available
                                     
for sale
   
(271
)
 
561
   
290
   
(1,799
)
 
1,648
   
(151
)
Investment securities held
                                     
to maturity
   
(623
)
 
441
   
(182
)
 
(28
)
 
(11
)
 
(39
)
Federal funds sold
   
96
   
3
   
99
   
(47
)
 
16
   
(31
)
                                       
Total interest income
   
11,302
   
2,086
   
13,388
   
6,768
   
10,655
   
17,423
 
                                       
Interest expense:
                                     
Deposits:
                                     
NOW and money market
   
3,047
   
1,900
   
4,947
   
2,098
   
3,668
   
5,766
 
Time deposits greater
                                     
than $100,000
   
(702
)
 
534
   
(168
)
 
1,634
   
2,686
   
4,320
 
Other time deposits
   
(1,848
)
 
2,173
   
325
   
(463
)
 
2,501
   
2,038
 
Borrowings
   
4,845
   
394
   
5,239
   
(1,223
)
 
2,769
   
1,546
 
                                       
Total interest expense
   
5,343
   
5,000
   
10,343
   
2,046
   
11,624
   
13,670
 
                                       
Net interest income increase
                                     
(decrease)
 
$
5,959
 
$
(2,914
)
$
3,045
 
$
4,722
 
$
(969
)
$
3,753
 
                                       
 
RESULTS OF OPERATIONS
Years Ended December 31, 200 7 and 2006

Net Income .   Our net income for 2007 was $7.6 million, an increase of $3.4 million from net income of $4.2 million earned in 2006. Net income per share was $0.43 basic and diluted for the year ended December 31, 2007 and $0.24 basic and diluted for 2006. The increase is due primarily to the strong growth in interest and non-interest income and the major initiative undertaken by the Company to restructure our balance sheet, which resulted in an after tax charge of $2.7 million in the second quarter of 2006. We have continued to experience strong asset growth, driven by solid loan growth of $157.0 million or 15.2%, which was supported by an increase of $107.1 million in borrowings, an increase of $20.7 million in our deposit base and a decrease of $26.6 million in our securities portfolio. During 2007, average earning assets increased $138.1 million or 11.2% to $1.37 billion, and average interest bearing liabilities rose $135.2 million or 12.1%. The impact of the strong loan growth ($5.9 million), partially offset by the impact of margin compression ($2.9 million), produced a net increase in net interest income of $3.0 million, or 7.5% for 2007 compared with 2006. The provision for loan losses increased to $2.8 million from $2.5 million in 2006.
 
Non-interest income returned to a more normal level at $11.3 million, an increase of $7.7 million. The increase in non-interest income was due primarily to an increase in investment brokerage income, income from the investment in SBIC activities at Salem Capital Partners, an increase in services charges and the absence of losses from the restructuring of our investment security portfolio and economic hedging activity which resulted in unusually low non-interest income in 2006. Non-interest expenses increased $5.1 million, or 14.2%. The increase was due to our investment in the infrastructure of the company through technology and the addition of people through branch expansion in Asheville and Raleigh. Increased operating expenses including a full year of expenses on our operations center and an increase of $318 thousand in our FDIC assessment also contributed to the overall increase.
 
Page 30


 
Net Interest Income.   During 2007, our net interest income increased by $3.0 million or 7.5% to $43.8 million. Interest income increased as a result of growth in our overall level of average earning assets primarily from strong loan demand. Average total interest-earning assets increased $138.1 million, or 11.2% during 2007, as the increase in average loan balances of $156.7 million was offset somewhat by a decrease in our average investment portfolio of $20.5 million or 7.5%. Our average total interest-bearing liabilities increased by $135.2 million, or 12.1%. The rates earned on a significant portion (approximately 56%) of our loans adjust immediately when index rates such as our prime rate changes. Transaction deposit accounts including NOW and money market accounts also have variable interest rates although changes are determined by management and are not based on a specific index such as prime while our certificates of deposit and certain borrowings had rates that were fixed until maturity. As a result, interest rate decreases have generally resulted in an immediate decrease in our interest income on loans. While repricing of fixed rate certificates of deposit and borrowings are delayed until renewal, our floating rate borrowings are primarily LIBOR-based, and changes in LIBOR rates typically are in advance of changes in the prime rate.

Interest rates based on prime remained unchanged during the last two quarters of 2006 and through the first two quarters of 2007. Late in the third quarter of 2007 the Federal Reserve reduced the discount rate by 50 basis points resulting in the reduction of prime by the same amount. This action was followed by two 25 basis point reductions in the fourth quarter of 2007. The steady interest rate environment in the first three quarters of 2007 resulted in a slight increase of 11 basis points in yields on our loan portfolio while our funding costs increased 39 basis points. As a result of our balance sheet restructuring, in 2006, the yields on the available for sale investment portfolio increased 31 basis points to 4.90%. The increase in cost of funds for both deposits and borrowings resulted in a decrease in our net interest margin for the year of 11 basis points.

We will continue to evaluate ways to improve our net interest margin; however, we expect the impact of the current interest rate environment, and the impact of competition on loan yields and deposit costs, will continue to put pressure on our net interest margin in 2008.

Provision for Loan Losses.   We recorded a $2.8 million provision for loan loss for the year ended December 31, 2007, representing an increase of $265 thousand from the $2.5 million provision we made for the year ended December 31, 2006. The level of provisions is reflective of the trends in the loan portfolio, including loan growth, levels of non-performing loans and other loan portfolio quality measures, and analyses of impaired loans. Provisions for loan losses are charged to income to bring our allowance for loan losses to a level deemed appropriate by management based on the factors discussed under “Analysis of Allowance for Loan Losses.” The provision for loan losses was 0.25% and 0.26% of average loans in 2007 and 2006 respectively. On an annualized basis, our percentage of net loan charge-offs to average loans outstanding was 0.14% for the year ended December 31, 2007, compared with 0.13% for the year ended December 31, 2006. Nonperforming loans totaled $2.1 million or 0.17% of total loans at December 31, 2007, compared with $2.6 million or 0.26% of total loans at December 31, 2006. The allowance for loan losses at December 31, 2007 of $14.3 million represents 1.20% of total loans and 695% of nonperforming loans. The allowance for loan losses at December 31, 2006 of $13.0 million was 1.26% of total loans outstanding and 495% nonperforming loans at that date.

Non-Interest Income.     For the year ended December 31, 2007, non-interest income increased $7.7 million, or 208.1%, to $11.3 million from $3.7 million for the prior year. This increase is primarily due to a $4.2 million pre-tax loss on the sale of investment securities recorded in the second quarter of 2006 related to our balance sheet restructuring. During 2007, service charges and fees on deposit accounts increased $613 thousand, or 14.2%, as we continued our focus on attracting transaction accounts. Fees and income from the origination and sale of residential mortgage loans increased $138 thousand or 11.5% to $1.3 million. Income from investment brokerage and trust fees increased from the prior year by $361 thousand, to $1.1 million. Income from our investments in and management fees from Salem Capital Partners, our SBIC affiliate, of $2.1 million were up $1.3 million from 2006. The first quarter of 2007 included a gain of $1.2 million from the exit of certain investments made by Salem.
 
Page 31

 
We expect a continued positive trend in service charge fee income in the future as we expand our branch network and deposit base. We continue to invest in experienced personnel to support our mortgage and investment areas. While we anticipate some variations in the performance of these business lines due primarily to external market conditions, we believe these investments provide us with an infrastructure that will support us with a solid base of revenue in the future. As Salem Capital Partners’ portfolio matures, we anticipate some fluctuation in our non-interest income as gains and losses on their investments are recognized.

Non-Interest Expense.   We strive to maintain non-interest expenses at levels that we believe are appropriate given the nature of our operations and the investments in personnel and facilities that have been necessary to support our growth. From 1998 forward, we have consistently maintained our ratio of non-interest expenses to average total assets below 3.0%. For 2007 our ratio was 2.70%, up from 2.62% in 2006. Because of our continued strong growth, we have seen increases in every major component of our non-interest expenses. For the year ended December 31, 2007, our non-interest expense grew by $5.1 million, or 14.2%. Salary and employee benefits expense increased $2.4 million, or 12.7%, and reflect the addition of personnel associated with our expansion in Raleigh and Asheville, the addition of personnel to expand and support our lines of business, and normal increases in salaries and employee benefits. Occupancy and equipment expense increased $1.1 million, or 16.0%, reflecting the expenses associated with our continued banking office expansion and a full year of expenses on our operations center in 2007 compared to a partial year in 2006. Other non-interest expenses increased $1.6 million, or 15.9%, reflecting the increased volume of business activity, an increase of $318 thousand in the Bank’s FDIC deposit insurance assessment and a full year of expenses on our operations center compared to a partial year in 2006.

Provision for Income Taxes.   Our provision for income taxes, as a percentage of income before income taxes, was 33.9% for the year ending December 31, 2007 and 31.0% for the year ended December 31, 2006, reflective of the impact of tax-exempt interest income as a smaller percentage of pre-tax income.
 
RESULTS OF OPERATIONS
Years Ended December 31, 2006 and 2005
 
Net Income.   Our net income for 2006 was $4.2 million, a decrease of $3.5 million from net income of $7.7 million earned in 2005. Net income per share was $0.24 basic and diluted for the year ended December 31, 2006 and $0.43 basic and $0.42 diluted for 2005. The decrease is due primarily to the major initiative undertaken the Company to restructure our balance sheet, which resulted in an after tax charge of $2.7 million in the second quarter of 2006. We have continued to experience strong asset growth, driven by solid loan growth of $164.6 million or 18.9%, which was supported primarily by an increase of $82.6 million in our deposit base. During 2006, average earning assets increased $75.9 million or 6.6% to $1.23 billion, and average interest bearing liabilities rose $86.7 million or 8.4%. Our growth in interest earning assets and the expansion of our net interest margin produced an increase in net interest income of $3.8 million, or 10.2% for 2006 compared with 2005. The provision for loan losses increased to $2.5 million from $950 thousand, as 2005 reflected the benefit of the successful resolution of certain impaired credits for which reserves had previously been provided.

Non-interest income fell $3.5 million to $3.7 million. The decrease in non-interest income was due primarily to the $4.2 million pre-tax loss associated with the restructuring of our investment portfolio in the second quarter of 2006. Our service charges on deposit accounts increased $563 thousand or 15.0% as we continued our focus in attracting transaction accounts. Non-interest expenses increased $4.5 million, or 14.3%, primarily due to increased personnel and occupancy and equipment costs as we continue to build our infrastructure to fuel and support our growth.

Net Interest Income.   During 2006, our net interest income increased by $3.8 million or 10.2% to $40.7 million. Our growth in interest income was the result of growth in our overall level of average earning assets from strong loan demand. Average total interest-earning assets increased $75.9 million, or 6.7% during 2006, as the increase in average loan balances of $120.5 million was offset somewhat by a decrease in our average investment portfolio of $43.6 million. Our average total interest-bearing liabilities increased by $86.7 million, or 8.4%. The rates earned on a significant portion (approximately 58%) of our loans adjust immediately when index rates such as our prime rate changes. As a result, interest rate increases have generally resulted in an immediate increase in our interest income on loans. The majority of our interest-bearing liabilities, including certificates of deposit and certain borrowings, have rates that are fixed until maturity. While increases in interest expense on fixed rate certificates of deposit and borrowings are delayed until renewal, our floating rate borrowings are primarily LIBOR-based, and changes in LIBOR rates typically are in advance of changes in the prime rate. Our goal is to manage to a neutral position with respect to the impact of future changes in rates.
 
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The rising interest rate environment in the first half of 2006 resulted in yields on our loan portfolio increasing by 100 basis points, similar to the increase in our funding costs of 100 basis points. As a result of our balance sheet restructuring, the yields on the investment portfolio increased 79 basis points to 4.59%. The increase in yields from our balance sheet restructuring, combined with our focus on increasing non-maturity deposits and improving our funding mix, resulted in an increase in our net interest margin for the year of 10 basis points.

Provision for Loan Losses . We recorded a $2.5 million provision for loan loss for the year ended December 31, 2006, representing an increase of $1.6 million from the $950 thousand provision we made for the year ended December 31, 2005. The level of provisions for 2006 is reflective of the trends in the loan portfolio, including loan growth, levels of non-performing loans and other loan portfolio quality measures, and analyses of impaired loans. The provision for 2005 benefited from the successful resolution of certain relationships for which specific reserves had previously been established, and repayment of or improvement in higher risk-rated credits. Provisions for loan losses are charged to income to bring our allowance for loan losses to a level deemed appropriate by management based on the factors discussed under “Analysis of Allowance for Loan Losses.” The provision for loan losses in 2006 was 0.26% of average loans, while 2005, which benefited from the successful resolution of certain credits described above, was 0.11% of average loans. On an annualized basis, our percentage of net loan charge-offs to average loans outstanding was 0.13% for the year ended December 31, 2006, compared with 0.14% for the year ended December 31, 2005. Nonperforming loans totaled $2.6 million or 0.26% of total loans at December 31, 2006, compared with $1.4 million or 0.16% of total loans at December 31, 2005. The allowance for loan losses at December 31, 2006 of $13.0 million represents 1.26% of total loans and 495% of nonperforming loans. The allowance for loan losses at December 31, 2005 of $11.8 million was 1.36% of total loans outstanding and 837% of nonperforming loans at that date.

Non-Interest Income.   For the year ended December 31, 2006, non-interest income decreased $3.5 million, or 48.5%, to $3.7 million from $7.1 million for the prior year. This decline is primarily due to a $4.2 million pre-tax loss on the sale of investment securities recorded in the second quarter of 2006 related to our balance sheet restructuring. During 2006, service charges and fees on deposit accounts increased $563 thousand, or 15.0%, as we continued our focus on attracting transaction accounts. Fees and income from the origination and sale of residential mortgage loans increased $99 thousand or 9.0% to $1.2 million. Income from investment brokerage and trust fees declined from the prior year by $108 thousand, to $780 thousand. Income from our investments in and management fees from Salem Capital Partners, our SBIC affiliate, of $792 thousand were down $419 thousand from 2005. The fourth quarter of 2005 included a gain of $660 thousand from the exit of certain investments made by Salem.

We expect a continued positive trend in service charge fee income in the future as we expand our branch network and deposit base. We continue to invest in experienced personnel to support our mortgage and investment areas. While we anticipate some variations in the performance of these business lines due primarily to external market conditions, we believe these investments provide us with an infrastructure that will support us with a solid base of revenue in the future. As Salem Capital Partners’ portfolio matures, we anticipate some fluctuation in our non-interest income as gains and losses on their investments are recognized.

Non-Interest Expense . We strive to maintain non-interest expenses at levels that we believe are appropriate given the nature of our operations and the investments in personnel and facilities that have been necessary to support our growth. From 1998 forward, we have consistently maintained our ratio of non-interest expenses to average total assets below 3.0%. For 2006 our ratio was 2.62%, up from 2.44% in 2005. Because of our continued strong growth, we have seen increases in every major component of our non-interest expenses. For the year ended December 31, 2006, our non-interest expense grew by $4.5 million, or 14.3%. Salary and employee benefits expense increased $2.8 million, or 17.4%, and reflect the addition of personnel associated with our expansion in Mooresville, Raleigh and Asheville, the addition of personnel to expand and support our lines of business, and normal increases in salaries and employee benefits. Occupancy and equipment expense increased $1.0 million, or 18.1%, reflecting the expenses associated with our continued banking office expansion in 2005 and 2006, the opening of our state of the art operations facility, and investments in technology to support our banking operations. Other non-interest expenses increased $650 thousand, or 6.9%, reflecting the increased volume of business activity, principally increases in lending and growth in deposit accounts.
 
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Provision for Income Taxes.   Our provision for income taxes, as a percentage of income before income taxes, was 31.0% for the year ending December 31, 2006 and 35.2% for the year ended December 31, 2005, reflective of the impact of tax-exempt interest income as a larger percentage of pre-tax income.
 
LIQUIDITY

Market and public confidence in our financial strength and in the strength of financial institutions in general will largely determine our access to appropriate levels of liquidity. This confidence is significantly dependent on our ability to maintain sound asset quality and appropriate levels of capital resources.

The term “liquidity” refers to our ability to generate adequate amounts of cash to meet our needs for funding loan originations, deposit withdrawals, maturities of borrowings and operating expenses. Management measures our liquidity position by giving consideration to both on- and off-balance sheet sources of, and demands for, funds on a daily and weekly basis.

Sources of liquidity include cash and cash equivalents, (net of federal requirements to maintain reserves against deposit liabilities), investment securities eligible for pledging to secure borrowings from correspondent banks pursuant to securities sold under repurchase agreements, investments available for sale, loan repayments, loan sales, deposits and borrowings from the Federal Home Loan Bank secured with pledged loans and securities, and from correspondent banks under overnight federal funds credit lines. In addition to interest rate sensitive deposits, the Company’s primary demand for liquidity is anticipated funding under credit commitments to customers.

We have maintained a sufficient level of liquidity in the form of federal funds sold and investment securities. These aggregated $231.2 million at December 31, 2007, compared to $256.3 million and $292.6 million at December 31, 2006 and 2005, respectively. The decrease in 2007 resulted from a decision to reduce our investment portfolio as a percentage of our total assets, and utilize those funds for loan growth. Supplementing customer deposits as a source of funding, we have available lines of credit from various correspondent banks to purchase federal funds on a short-term basis of approximately $126.0 million. As of December 31, 2007, the Bank has the credit capacity to borrow up to $391.6 million, from the Federal Home Loan Bank of Atlanta, with $202.5 million outstanding as of that date. At December 31, 2006 we had FHLB borrowings outstanding of $177.7 million. At December 31, 2007, we had funding of $80.0 million in the form of term repurchase agreements with maturities from three to eight years. We also had short-term repurchase agreements with total outstanding balances of $22.7 million and $14.6 million at December 31, 2007 and 2006, respectively, all of which were done as accommodations for our deposit customers. Securities sold under agreements to repurchase are collateralized by U.S. government agency obligations. As of December 31, 2007, the Bank has repurchase lines of credit aggregating $110.0 million from various institutions. The repurchases must be adequately collateralized.

At December 31, 2007, our outstanding commitments to extend credit consisted of loan commitments of $419.5 million and amounts available under home equity credit lines and letters of credit of $105.9 million and $7.5 million, respectively. We believe that our combined aggregate liquidity position from all sources is sufficient to meet the funding requirements of loan demand and deposit maturities and withdrawals in the near term.

Throughout our eleven-year history, our loan demand has typically exceeded our growth in core deposits. We have therefore relied heavily on certificates of deposits as a source of funds. While the majority of these funds are from our local market area, the Bank has utilized brokered and out-of-market certificates of deposits to diversify and supplement our deposit base. In 2007, we continued our focus on expanding our non-maturity deposit base, which has resulted in a reduced reliance on time deposits. Certificates of deposits represented 42.1% of our total deposits at December 31, 2007, a decrease from 51.0% at December 31, 2006. Brokered and out-of-market certificates of deposit totaled $132.6 million at year-end 2007 and $162.8 million at year-end 2006, which comprised 12.7% and 15.9% of total deposits, respectively. Certificates of deposit of $100,000 or more, inclusive of brokered and out-of-market certificates, represented 25.9% of our total deposits at December 31, 2007 and 30.7% at December 31, 2006. A portion of these deposits are controlled by members of our Board of Directors and Advisory Board members, or otherwise come from customers considered to have long-standing relationships with our management. Based upon the nature of these relationships, management does not believe we are subject to significant liquidity risk related to these deposits. Large certificates of deposits are generally considered rate sensitive. While we will need to pay competitive rates to retain these deposits at their maturities, there are other subjective factors that will determine their continued retention.
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CONTRACTUAL OBLIGATIONS AND COMMITMENTS

In the normal course of business there are various outstanding contractual obligations of the Company that will require future cash outflows. In addition, there are commitments and contingent liabilities, such as commitments to extend credit, which may or may not require future cash outflows. The following table reflects contractual obligations of the Company outstanding as of December 31, 2007.
 
   
Payments Due by Period
 
       
On Demand
             
       
or Within
         
After
 
Contractual Obligations
 
Total
 
1 Year
 
2 - 3 Years
 
4 - 5 Years
 
5 Years
 
   
(In thousands)
 
                       
Short-term borrowings
 
$
117,772
 
$
117,772
 
$
 
$
 
$
 
Long-term debt
   
254,633
   
15,000
   
107,000
   
30,000
   
117,633
 
Operating leases
   
5,768
   
1,242
   
1,503
   
817
   
2,206
 
Total contractual cash obligations
                               
excluding deposits
   
378,173
   
134,014
   
108,503
   
30,817
   
119,839
 
                                 
Deposits
   
1,045,237
   
938,783
   
80,781
   
15,907
   
9,766
 
Total contractual cash obligations
 
$
1,423,410
 
$
1,072,797
 
$
189,284
 
$
46,724
 
$
129,605
 
                                 
The following table reflects other commitments of the Company outstanding as of December 31, 2007.
 
   
Amount of Commitment Expiration Per Period
 
       
Within
         
After
 
Other Commitments
 
Total
 
1 Year
 
2 - 3 Years
 
4 - 5 Years
 
5 Years
 
   
(In thousands)
 
                       
Undisbursed portion of home equity
                     
credit lines collateralized primarily
                     
by junior liens on 1-4 family properties
 
$
105,891
 
$
144
 
$
183
 
$
3,148
 
$
102,416
 
Other commitments and credit lines
   
201,107
   
117,352
   
39,184
   
20,743
   
23,828
 
Undisbursed portion of construction loans
   
98,148
   
53,599
   
30,352
   
10,119
   
4,078
 
Mortgage loan commitments
   
14,329
   
14,329
   
   
   
 
Other purchase commitments
   
1,253
   
250
   
1,003
   
   
 
Total other commitments
 
$
420,728
 
$
185,674
 
$
70,722
 
$
34,010
 
$
130,322
 
 
 
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OFF-BALANCE SHEET ARRANGEMENTS

Information about the Company’s off-balance sheet risk exposure is presented in Note 17 to the accompanying consolidated financial statements. As part of its ongoing business, the Company does not participate in transactions that generate relationships with unconsolidated entities or financial partnerships, such as entities often referred to as special purpose entities (SPEs), which generally are established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes. As of December 31, 2007, the Company’s sole SPE activity is with Southern Community Capital Trust II, the subsidiary that issued 3,450,000 Trust Preferred Securities in November 2003. The Trust Preferred Securities are backed by junior subordinated debentures issued by the Company, which are included in long-term debt on the balance sheet.

CAPITAL RESOURCES

Stockholders’ equity at December 31, 2007 was $142.3 million. At that date, the Company’s capital to asset ratio was 9.07% and all of our regulatory capital ratios exceeded the minimums established for a well capitalized bank holding company.

The Bank and the Company are subject to minimum capital requirements. See “ SUPERVISION AND REGULATION .” As the following table indicates, at December 31, 2007, the Company exceeded its regulatory capital requirements.
 
   
At December 31, 2007
 
   
Actual Ratio
 
Minimum Requirement
 
Well Capitalized
Requirements