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Note 5: Investment Securities: Other Than Temporary Impairment Credit Losses Recognized in Earnings (Tables)

9 Months Ended

Sep. 30, 2016

Tables/Schedules

Other Than Temporary Impairment Credit Losses Recognized in Earnings

Amounts Reclassified Out of Accumulated Other Comprehensive Income.  Amounts reclassified from accumulated other comprehensive income and the affected line items in the statements of income during the three and nine months ended September 30, 2016 and 2015, were as follows: 

	Amounts Reclassified from Accumulated Other Comprehensive Income
	Three Months Ended September 30,			Affected Line Item in the
	2016		2015	Statements of Income
	(In Thousands)
Unrealized gains on available-				Net realized gains on sales of
for-sale securities	$              144		$                  2	available-for-sale securities
				(Total reclassified amount before tax)
Income Taxes	(53)		(1)	Provision for income taxes
Total reclassifications out of accumulated
other comprehensive income	$                91		$                  1

	Amounts Reclassified from Accumulated Other Comprehensive Income
	Nine Months Ended September 30,			Affected Line Item in the
	2016		2015	Statements of Income
	(In Thousands)
Unrealized gains on available-				Net realized gains on sales of
for-sale securities	$           2,881		$                  2	available-for-sale securities
				(Total reclassified amount before tax)
Income Taxes	(1,046)		(1)	Provision for income taxes
Total reclassifications out of accumulated
other comprehensive income	$           1,835		$                  1

X

- Definition

Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27340-111563

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X

- References

No definition available.

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