In 2002, Appalachian Bancshares Inc. in Ellijay, Ga., started reclassifying some of the money in its transaction accounts as savings deposits - and immediately cut reserves by $3.5 million.

Cowlitz Bancorp of Longview, Wash., is to enter Seattle through a newly announced agreement to buy a banking company that caters to various ethnic communities.

Mercantile Bancorp Inc. of Quincy, Ill., reported Friday that its first-quarter earnings fell 3%, to $2 million.

Great Southern Bank of Springfield, Mo., announced Friday that it would acquire three central Missouri branches from Peoples Bank of the Ozarks in Nixa, Mo., for an undisclosed price.

Ameriana Bancorp of New Castle, Ind., announced Friday that it had first-quarter earnings of $760,000, 60% more than a year earlier, but its results were helped by two one-time gains.

Capitol Federal Financial of Topeka, Kan., announced Thursday that its second-quarter earnings were $17.5 million, 82% more than a year earlier.

Just as the Iraqi government has looked to American soldiers to help maintain order in the country, banks there are looking for stability and have put out a call for few good American bankers.

Wayne Savings Bancshares Inc. of Wooster, Ohio, announced a $1 million loss Thursday for its fiscal fourth quarter, which ended March 31.

Peoples Community Bancorp Inc. of Cincinnati is continuing its expansion into Indiana by acquiring the $134 million-asset PFS Bancorp Inc. of Aurora for $33.8 million.

MIDDLE ATLANTICNorth Penn Bancorp Inc. of Scranton, Pa., has hired Philip O. Farr as the chief financial officer and a senior vice president of the company and of its $93 million-asset North Penn Bank.

Consumer advocates have long said that banks' overdraft protection programs target lower-income, uneducated consumers.

David Gillan certainly is not happy that the Federal Deposit Insurance Corp. slapped a cease-and-desist order on the payday lending business he manages for County Bank of Rehoboth, Del., but he sees one positive coming out of the situation.

When Congress created the Agricultural Development Bond Program in 1981, the aim was to encourage banks to lend to young farmers and ranchers who, because of their limited credit histories, had little access to capital.

First Banks Inc. of St. Louis has agreed to buy International Bank of California in Los Angeles.

Citizens Financial Group of Providence, R.I., said Tuesday that it would change the name on its eight branches in Butler County, Pa., to Charter One Bank.

Texas United Bancshares Inc. of La Grange, which had said it wanted to expand in the state's biggest metropolitan markets, has a deal to buy Gateway National Bank in Dallas for $41 million in cash and stock.

ITLA Capital Corp. in La Jolla, Calif., said first-quarter earnings declined 59% from a year earlier, to $5.7 million, because of the termination of a lucrative tax-refund loan deal with Household Finance Inc.

Capitol Bancorp Ltd. in Lansing, Mich., is planning to establish two banks in California.

First Community Bancshares Inc. in Bluefield, Va., said its first-quarter earnings rose 43% from a year earlier, to $6 million, largely because of an acquisition and its exit from the wholesale mortgage banking business.

For the first time in nearly a year, the top executives at Dime Community Bancshares Inc. in Brooklyn, N.Y., are talking about growth.