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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
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-Section 45
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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580

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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

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

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