XML 42 R30.htm IDEA: XBRL DOCUMENT v3.5.0.2

Note 11 - Other Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2016

Notes Tables

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

(dollars in thousands)		Before Tax				Tax Effect				Net of Tax
Three Months Ended September 30, 2016
Net unrealized loss on securities available-for-sale		$	(1,512	)		$	(605	)		$	(907	)
Less: Reclassification adjustment for net gains included in net income			(1	)			-				(1	)
Total unrealized loss			(1,511	)			(605	)			(906	)
Net unrealized gain on derivatives			2,927				1,171				1,756
Less: Reclassification adjustment for losses included in net income			777				311				466
Total unrealized gain			2,150				860				1,290
Other Comprehensive Income		$	639			$	255			$	384
Three Months Ended September 30, 2015
Net unrealized gain on securities available-for-sale		$	3,512			$	1,405			$	2,107
Less: Reclassification adjustment for net gains included in net income			(60	)			(24	)			(36	)
Total unrealized loss			3,452				1,381				2,071
Net unrealized loss on derivatives			(6,627	)			(2,651	)			(3,976	)
Less: Reclassification adjustment for losses included in net income			-				-				-
Total unrealized gain			(6,627	)			(2,651	)			(3,976	)
Other Comprehensive Loss		$	(3,175	)		$	(1,270	)		$	(1,905	)
Nine Months Ended September 30, 2016
Net unrealized gain on securities available-for-sale		$	6,850			$	2,740			$	4,110
Less: Reclassification adjustment for net gains included in net income			(1,123	)			(449	)			(674	)
Total unrealized gain			5,727				2,291				3,436
Net unrealized loss on derivatives			(9,132	)			(3,654	)			(5,478	)
Less: Reclassification adjustment for losses included in net income			1,519				608				911
Total unrealized loss			(7,613	)			(3,046	)			(4,567	)
Other Comprehensive Loss		$	(1,886	)		$	(755	)		$	(1,131	)
Nine Months Ended September 30, 2015
Net unrealized gain on securities available-for-sale		$	3,325			$	1,330			$	1,995
Less: Reclassification adjustment for net gains included in net income			(2,224	)			(890	)			(1,334	)
Total unrealized gain			1,101				440				661
Net unrealized loss on derivatives			(3,445	)			(1,378	)			(2,067	)
Less: Reclassification adjustment for losses included in net income			-				-				-
Total unrealized loss			(3,445	)			(1,378	)			(2,067	)
Other Comprehensive Income		$	(2,344	)		$	(938	)		$	(1,406	)

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

(dollars in thousands)		Securities Available For Sale				Derivatives				Accumulated Other Comprehensive (Loss) Income
Three Months Ended September 30, 2016
Balance at Beginning of Period		$	5,383			$	(6,707	)		$	(1,324	)
Other comprehensive (loss) income before reclassifications			(907	)			1,756				849
Amounts reclassified from accumulated other comprehensive income			(1	)			466				465
Net other comprehensive (loss) income during period			(906	)			1,290				384
Balance at End of Period		$	4,477			$	(5,417	)		$	(940	)
Three Months Ended September 30, 2015
Balance at Beginning of Period		$	3,146			$	-			$	3,146
Other comprehensive income (loss) before reclassifications			2,107				(3,976	)			(1,869	)
Amounts reclassified from accumulated other comprehensive income			(36	)			-				(36	)
Net other comprehensive income (loss) during period			2,071				(3,976	)			(1,905	)
Balance at End of Period		$	5,217			$	(3,976	)		$	1,241
Nine Months Ended September 30, 2016
Balance at Beginning of Period		$	1,041			$	(850	)		$	191
Other comprehensive income (loss) before reclassifications			4,110				(5,478	)			(1,368	)
Amounts reclassified from accumulated other comprehensive income			(674	)			911				237
Net other comprehensive income (loss) during period			3,436				(4,567	)			(1,131	)
Balance at End of Period		$	4,477			$	(5,417	)		$	(940	)
Nine Months Ended September 30, 2015
Balance at Beginning of Period		$	2,647			$	-			$	2,647
Other comprehensive income (loss) before reclassifications			1,995				(2,067	)			(72	)
Amounts reclassified from accumulated other comprehensive income			(1,334	)			-				(1,334	)
Net other comprehensive income (loss) during period			661				(2,067	)			(1,406	)
Balance at End of Period		$	3,308			$	(2,067	)		$	1,241

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

Details about Accumulated Other		Amount Reclassified from							Affected Line Item in
Comprehensive Income Components		Accumulated Other							the Statement Where
(dollars in thousands)		Comprehensive (Loss) Income							Net Income is Presented
		Three Months Ended September 30,
		2016				2015
Realized gain on sale of investment securities		$	1			$	60		Gain on sale of investment securities
Interest expense derivative deposits			(471	)			-		Interest expense on deposits
Interest expense derivative borrowings			(306	)			-		Interest expense on short-term borrowings
			310				(24	)	Tax expense
Total Reclassifications for the Period		$	(466	)		$	36		Net Income

Details about Accumulated Other		Amount Reclassified from							Affected Line Item in
Comprehensive Income Components		Accumulated Other							the Statement Where
(dollars in thousands)		Comprehensive (Loss) Income							Net Income is Presented
		Nine Months Ended September 30,
		2016				2015
Realized gain on sale of investment securities		$	1,123			$	2,224		Gain on sale of investment securities
Interest expense derivative deposits			(953	)			-		Interest expense on deposits
Interest expense derivative borrowings			(566	)			-		Interest expense on short-term borrowings
			158				(890	)	Tax expense
Total Reclassifications for the Period		$	(238	)		$	1,334		Net Income

X

- Definition

Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

+ References

No definition available.

+ Details

Name:	us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580

+ Details

Name:	us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration