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Related Party Transactions | 12 Months Ended
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Dec. 31, 2015
Related Party Transactions |
Note 19. | Related Party Transactions
The Company is involved in certain transactions with related parties in the normal course of business. Related parties include directors and executive officers and the immediate family members, business interests, and affiliates of such directors and officers. All loans and commitments with related parties have been made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with unrelated parties. The following table summarizes deposit and loan activity with related parties in the periods indicated:
(Amounts in thousands) |  | Deposits |  |  | Loans |
Beginning balance, January 1, 2015 |  | $ | 3,820 |  |  | $ | 22,826 |
Increase in accounts, including new accounts |  |  | 4,084 |  |  |  | 1,066 |
Decrease in accounts, including closed accounts |  |  | (1,356 | ) |  |  | (2,006 | )
Net change |  |  | 2,728 |  |  |  | (940 | )
Ending balance, December 31, 2015 |  | $ | 6,548 |  |  | $ | 21,886 |
Beginning balance, January 1, 2014 |  | $ | 2,922 |  |  | $ | 17,181 |
Increase in accounts, including new accounts |  |  | 1,321 |  |  |  | 6,123 |
Decrease in accounts, including closed accounts |  |  | (423 | ) |  |  | (478 | )
Net change |  |  | 898 |  |  |  | 5,645 |
Ending balance, December 31, 2014 |  | $ | 3,820 |  |  | $ | 22,826 |
Beginning balance, January 1, 2013 |  | $ | 2,589 |  |  | $ | 16,617 |
Increase in accounts, including new accounts |  |  | 907 |  |  |  | 2,037 |
Decrease in accounts, including closed accounts |  |  | (574 | ) |  |  | (1,473 | )
Net change |  |  | 333 |  |  |  | 564 |
Ending balance, December 31, 2013 |  | $ | 2,922 |  |  | $ | 17,181 |
Changes in the composition of the Company’s subsidiary board members and executive officers resulted in a net decrease in deposits of $420 thousand in 2015 compared to a net increase of $481 thousand in 2014 and $103 thousand in 2013. Changes in the composition of the Company’s subsidiary board members and executive officers resulted in no change to loans in 2015 compared to a net increase of $5.47 million in 2014 and a net decrease in loans of $613 thousand in 2013. The Company’s other operating expense includes certain expenses associated with related parties. Legal fees paid to related parties totaled $88 thousand in 2015, $27 thousand in 2014, and $57 thousand in 2013. Lease expense paid to related parties totaled $95 thousand in 2015, $92 thousand in 2014, and $134 thousand in 2013. Other expense paid to related parties totaled $21 thousand in 2015.

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph b -Article 3A + Details
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