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BANK OWNED LIFE INSURANCE | 12 Months Ended
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Dec. 31, 2017
BANK OWNED LIFE INSURANCE |
BANK OWNED LIFE INSURANCE | NOTE 9: BANK OWNED LIFE INSURANCE Bank-owned life insurance policies and the net change in cash surrender value during December 31, 2017, 2016 and 2015 are summarized as follows:
|  | For the Years Ended December 31,
(Dollars in thousands) |  | 2017 |  | 2016 |  | 2015
Balance at beginning of year |  | $ | 51,430 |  | $ | 50,441 |  | $ | 34,084
Purchases |  |  | 15,000 |  |  | — |  |  | 15,000
Redemptions |  |  | — |  |  | (367) |  |  | —
Earnings, net |  |  | 1,580 |  |  | 1,356 |  |  | 1,357
Balance at end of year |  | $ | 68,010 |  | $ | 51,430 |  | $ | 50,441

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- Definition The entire disclosure for corporate (COLI) or bank (BOLI) owned life insurance including the amount of cash surrender value that could be received as of the date of the statement of financial position, any restrictions on the company's ability to obtain the value of the life insurance policy on surrender, or any other additional information desired to be disclosed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 325 -URI http://asc.fasb.org/topic&trid=2197064 + Details
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