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Note 10 - Other Comprehensive Income

9 Months Ended

Sep. 30, 2014

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) Note [Text Block]

Note 10.  Other Comprehensive Income

The following table presents the components of other comprehensive income (loss) for the three and nine months ended September 30, 2014 and 2013.

(dollars in thousands)		Before Tax				Tax Effect				Net of Tax
Three Months Ended September 30, 2014
Net unrealized gain on securities available-for-sale:
Net unrealized gain on securities available-for-sale		$	(543	)		$	(217	)		$	(326	)
Less: Reclassification adjustment for net gains included in net income			-				-				-
Other Comprehensive Income Gain		$	(543	)		$	(217	)		$	(326	)
Three Months Ended September 30, 2013
Net unrealized loss on securities available-for-sale:
Net unrealized loss on securities available-for-sale		$	(760	)		$	(304	)		$	(456	)
Less: Reclassification adjustment for net gains included in net income			-				-				-
Other Comprehensive Income Loss		$	(760	)		$	(304	)		$	(456	)
Nine Months Ended September 30, 2014
Net unrealized gain on securities available-for-sale:
Net unrealized gain on securities available-for-sale		$	8,062			$	3,225			$	4,837
Less: Reclassification adjustment for net gains included in net income			(10	)			(4	)			(6	)
Other Comprehensive Income Gain		$	8,052			$	3,221			$	4,831
Nine Months Ended September 30, 2013
Net unrealized loss on securities available-for-sale:
Net unrealized loss on securities available-for-sale		$	(11,402	)		$	(4,561	)		$	(6,841	)
Less: Reclassification adjustment for net gains included in net income			(23	)			(10	)			(13	)
Other Comprehensive Income Loss		$	(11,379	)		$	(4,551	)		$	(6,828	)

The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax, for the three and nine months ended September 30, 2014 and 2013.

						Accumulated Other
		Securities				Comprehensive (Loss)
(dollars in thousands)		Available For Sale				Income
Three Months Ended September 30, 2014
Balance at Beginning of Period		$	1,838			$	1,838
Other comprehensive income before reclassifications			(326	)			(326	)
Amounts reclassified from accumulated other comprehensive income			-				-
Net other comprehensive income during period			(326	)			(326	)
Balance at End of Period		$	1,512			$	1,512
Three Months Ended September 30, 2013
Balance at Beginning of Period		$	(907	)		$	(907	)
Other comprehensive (loss) before reclassifications			(456	)			(456	)
Amounts reclassified from accumulated other comprehensive income			-				-
Net other comprehensive (loss) during period			(456	)			(456	)
Balance at End of Period		$	(1,363	)		$	(1,363	)
Nine Months Ended September 30, 2014
Balance at Beginning of Period		$	(3,319	)		$	(3,319	)
Other comprehensive income before reclassifications			4,837				4,837
Amounts reclassified from accumulated other comprehensive income			(6	)			(6	)
Net other comprehensive income during period			4,831				4,831
Balance at End of Period		$	1,512			$	1,512
Nine Months Ended September 30, 2013
Balance at Beginning of Period		$	5,465			$	5,465
Other comprehensive (loss) before reclassifications			(6,841	)			(6,841	)
Amounts reclassified from accumulated other comprehensive income			(13	)			(13	)
Net other comprehensive (loss) during period			(6,828	)			(6,828	)
Balance at End of Period		$	(1,363	)		$	(1,363	)

The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2014 and 2013.

		Amount Reclassified from							Affected Line Item in
		Accumulated Other							the Statement Where
Details about Accumulated Other Comprehensive Income Components (dollars in thousands)		Comprehensive (Loss) Income							Net Income is Presented
		Three Months Ended September 30,
		2014				2013
Realized gain on sale of investment securities		$	-			$	-		Gain on sale of investment securities
			-				-		Tax Expense
Total Reclassifications for the Period		$	-			$	-		Net of Tax

		Amount Reclassified from							Affected Line Item in
		Accumulated Other							the Statement Where
Details about Accumulated Other Comprehensive Income Components (dollars in thousands)		Comprehensive (Loss) Income							Net Income is Presented
		Nine Months Ended September 30,
		2014				2013
Realized gain on sale of investment securities		$	10			$	23		Gain on sale of investment securities
			(4	)			(10	)	Tax Expense
Total Reclassifications for the Period		$	6			$	13		Net of Tax

X

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580



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-Publisher FASB

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-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580



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-Publisher FASB

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-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580



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-Publisher FASB

-Name Accounting Standards Codification

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

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-Section 45

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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580



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-Publisher FASB

-Name Accounting Standards Codification

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-Section 45

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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580



Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Reclassification Adjustments

-URI http://asc.fasb.org/extlink&oid=6522872

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