XML 46 R31.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Note 23 - Other Comprehensive Income | 12 Months Ended
--- | ---
Dec. 31, 2015
Disclosure Text Block [Abstract] |
Comprehensive Income (Loss) Note [Text Block] | Note 23 – Other Comprehensive Income The following table presents the components of other comprehensive income (loss) for the years ended December 31, 2015, 2014 and 2013.
(dollars in thousands) |  | Before Tax |  |  | Tax Effect |  |  | Net of Tax |
Year Ended December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized loss on securities available-for-sale |  | $ | (423 | ) |  | $ | (169 | ) |  | $ | (254 | )
Net unrealized loss on derivatives |  |  | (1,417 | ) |  |  | (567 | ) |  |  | (850 | )
Less: Reclassification adjustment for net gains included in net income |  |  | (2,254 | ) |  |  | (902 | ) |  |  | (1,352 | )
Other comprehensive loss |  | $ | (4,094 | ) |  | $ | (1,638 | ) |  | $ | (2,456 | )
Year Ended December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gain on securities available-for-sale |  | $ | 9,965 |  |  | $ | 3,986 |  |  | $ | 5,979 |
Less: Reclassification adjustment for net gains included in net income |  |  | (22 | ) |  |  | (9 | ) |  |  | (13 | )
Other comprehensive income |  | $ | 9,943 |  |  | $ | 3,977 |  |  | $ | 5,966 |
Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized loss on securities available-for-sale |  | $ | (14,622 | ) |  | $ | (5,849 | ) |  | $ | (8,773 | )
Less: Reclassification adjustment for net gains included in net income |  |  | (19 | ) |  |  | (8 | ) |  |  | (11 | )
Other comprehensive loss |  | $ | (14,641 | ) |  | $ | (5,857 | ) |  | $ | (8,784 | )
The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax, for the years ended December 31, 2015, 2014 and 2013.
|  | Securities |  |  |  |  |  |  | Accumulated Other Comprehensive |
(dollars in thousands) |  | Available For Sale |  |  | Derivatives |  |  | (Loss) Income |
Year Ended December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 2,647 |  |  | $ | - |  |  | $ | 2,647 |
Other comprehensive income (loss) before reclassifications |  |  | (254 | ) |  |  | (850 | ) |  |  | (1,104 | )
Amounts reclassified from accumulated other comprehensive income |  |  | (1,352 | ) |  |  | - |  |  |  | (1,352 | )
Net other comprehensive loss during the period |  |  | (1,606 | ) |  |  | (850 | ) |  |  | (2,456 | )
Balance at end of period |  | $ | 1,041 |  |  | $ | (850 | ) |  | $ | 191 |
Year Ended December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (3,319 | ) |  | $ | - |  |  | $ | (3,319 | )
Other comprehensive income before reclassifications |  |  | 5,979 |  |  |  | - |  |  |  | 5,979 |
Amounts reclassified from accumulated other comprehensive income |  |  | (13 | ) |  |  | - |  |  |  | (13 | )
Net other comprehensive income during the period |  |  | 5,966 |  |  |  | - |  |  |  | 5,966 |
Balance at end of period |  | $ | 2,647 |  |  | $ | - |  |  | $ | 2,647 |
Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 5,465 |  |  | $ | - |  |  | $ | 5,465 |
Other comprehensive income before reclassifications |  |  | (8,773 | ) |  |  | - |  |  |  | (8,773 | )
Amounts reclassified from accumulated other comprehensive income |  |  | (11 | ) |  |  | - |  |  |  | (11 | )
Net other comprehensive loss during the period |  |  | (8,784 | ) |  |  | - |  |  |  | (8,784 | )
Balance at end of period |  | $ | (3,319 | ) |  | $ | - |  |  | $ | (3,319 | )
The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the years ended December 31, 2015, 2014 and 2013.
|  | Amount Reclassified from |  | Affected Line Item in
Details about Accumulated Other |  | Accumulated Other |  | the Statement Where
Comprehensive Income Components (dollars in thousands) |  | Comprehensive Income (Loss) |  | Net Income is Presented
|  | Year Ended December 31, |  |
|  | 2015 |  |  | 2014 |  |  | 2013 |  |
Realized gain on sale of investment securities |  | $ | 2,254 |  |  | $ | 22 |  |  | $ | 19 |  | Gain on sale of investment securities
|  |  | (902 | ) |  |  | (9 | ) |  |  | (8 | ) | Tax Expense
Total reclassifications for the period |  | $ | 1,352 |  |  | $ | 13 |  |  | $ | 11 |  | 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 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: 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 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 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 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration