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Business Combinations (Tables) | 6 Months Ended
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Jun. 30, 2015
Business Combinations [Abstract] |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] | The table below summarizes the amounts recognized as of the Merger date for each major class of assets acquired and liabilities assumed, the estimated fair value adjustments and the amounts recorded in the Company’s financial statements at fair value at the Merger date (in thousands):
|  | Legacy ConnectOne carrying value |  |  | Fair value adjustments |  |  |  | As recorded at acquisition |
Cash and cash equivalents |  | $ | 70,318 |  |  | $ | — |  |  |  | $ | 70,318 |
Investment securities |  |  | 28,436 |  |  |  | 16 |  | (a) |  |  | 28,452 |
Restricted stock |  |  | 13,646 |  |  |  | — |  |  |  |  | 13,646 |
Loans held for sale |  |  | 190 |  |  |  | — |  |  |  |  | 190 |
Loans |  |  | 1,304,600 |  |  |  | (5,316 | ) | (b) |  |  | 1,299,284 |
Bank owned life insurance |  |  | 15,481 |  |  |  | — |  |  |  |  | 15,481 |
Premises and equipment |  |  | 7,380 |  |  |  | (905 | ) | (c) |  |  | 6,475 |
Accrued interest receivable |  |  | 4,470 |  |  |  | — |  |  |  |  | 4,470 |
Core deposit and other intangibles |  |  | — |  |  |  | 5,308 |  | (d) |  |  | 5,308 |
Other real estate owned |  |  | 2,455 |  |  |  | — |  |  |  |  | 2,455 |
Other assets |  |  | 10,636 |  |  |  | 3,650 |  | (e) |  |  | 14,286 |
Deposits |  |  | (1,049,666 | ) |  |  | (1,676 | ) | (f) |  |  | (1,051,342 | )
FHLB borrowings |  |  | (262,046 | ) |  |  | (1,324 | ) | (g) |  |  | (263,370 | )
Other liabilities |  |  | (10,527 | ) |  |  | — |  |  |  |  | (10,527 | )
Total identifiable net assets |  | $ | 135,373 |  |  | $ | (247 | ) |  |  | $ | 135,126 |
Goodwill recorded in the Merger |  |  |  |  |  |  |  |  |  |  | $ | 129,105 |
Schedule of Accountable Loans for Business Combinations in Accordance with FASB ASC 310-30 [Table Text Block] | The acquired loan portfolio subject to purchased credit impairment accounting guidance (ASC 310-30) as of July 1, 2014 was comprised of collateral dependent loans with deteriorated credit quality as follows (in thousands):
|  | ASC 310-30 Loans |
Contractual principal and accrued interest at acquisition |  | $ | 23,284 |
Principal not expected to be collected (non-accretable discount) |  |  | (6,942 | )
Expected cash flows at acquisition |  |  | 16,342 |
Interest component of expected cash flows (accretable discount) |  |  | (5,013 | )
Fair value of acquired loans |  | $ | 11,329 |

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1486-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1392-128463 + Details
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