XML 30 R18.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Note 11 - Other Comprehensive Income | 3 Months Ended
--- | ---
Mar. 31, 2017
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | Note 11. Other Comprehensive Income The following table presents the components of other comprehensive income (loss) for the three months ended March 31, 2017 and 2016.
(dollars in thousands) |  | Before Tax |  |  | Tax Effect |  |  | Net of Tax |
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gain on securities available-for-sale |  | $ | 1,165 |  |  | $ | 453 |  |  | $ | 712 |
Less: Reclassification adjustment for net gains included in net income |  |  | (505 | ) |  |  | (183 | ) |  |  | (322 | )
Total unrealized gain |  |  | 660 |  |  |  | 270 |  |  |  | 390 |
Net unrealized gain on derivatives |  |  | 1,752 |  |  |  | 673 |  |  |  | 1,079 |
Less: Reclassification adjustment for losses included in net income |  |  | (578 | ) |  |  | (209 | ) |  |  | (369 | )
Total unrealized gain |  |  | 1,174 |  |  |  | 464 |  |  |  | 710 |
Other Comprehensive Income |  | $ | 1,834 |  |  | $ | 734 |  |  | $ | 1,100 |
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gain on securities available-for-sale |  | $ | 5,963 |  |  | $ | 2,385 |  |  | $ | 3,578 |
Less: Reclassification adjustment for net gains included in net income |  |  | (624 | ) |  |  | (250 | ) |  |  | (374 | )
Total unrealized gain |  |  | 5,339 |  |  |  | 2,135 |  |  |  | 3,204 |
Net unrealized loss on derivatives |  |  | (7,403 | ) |  |  | (2,961 | ) |  |  | (4,442 | )
Less: Reclassification adjustment for losses included in net income |  |  | - |  |  |  | - |  |  |  | - |
Total unrealized loss |  |  | (7,403 | ) |  |  | (2,961 | ) |  |  | (4,442 | )
Other Comprehensive Loss |  | $ | (2,064 | ) |  | $ | (826 | ) |  | $ | (1,238 | )
The following table presents the changes in each component of accumulated other comprehensive (loss) income, net of tax, for the three months ended March 31, 2017 and 2016.
|  | Securities |  |  |  |  |  |  | Accumulated Other |
(dollars in thousands) |  | Available For Sale |  |  | Derivatives |  |  | Comprehensive (Loss) Income |
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (1,955 | ) |  | $ | (426 | ) |  | $ | (2,381 | )
Other comprehensive income before reclassifications |  |  | 712 |  |  |  | 1,079 |  |  |  | 1,791 |
Amounts reclassified from accumulated other comprehensive income |  |  | (322 | ) |  |  | (369 | ) |  |  | (691 | )
Net other comprehensive income during period |  |  | 390 |  |  |  | 710 |  |  |  | 1,100 |
Balance at End of Period |  | $ | (1,565 | ) |  | $ | 284 |  |  | $ | (1,281 | )
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | 1,041 |  |  | $ | (850 | ) |  | $ | 191 |
Other comprehensive income (loss) before reclassifications |  |  | 3,578 |  |  |  | (4,442 | ) |  |  | (864 | )
Amounts reclassified from accumulated other comprehensive income |  |  | (374 | ) |  |  | - |  |  |  | (374 | )
Net other comprehensive income (loss) during period |  |  | 3,204 |  |  |  | (4,442 | ) |  |  | (1,238 | )
Balance at End of Period |  | $ | 4,245 |  |  | $ | (5,292 | ) |  | $ | (1,047 | )
The following table presents the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three months ended March 31, 2017 and 2016.
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 March 31, |  |
|  | 2017 |  |  | 2016 |  |
Realized gain on sale of investment securities |  | $ | 505 |  |  | $ | 624 |  | Gain on sale of investment securities
Interest expense derivative deposits |  |  | (578 | ) |  |  | - |  | Interest expense on deposits
Income tax benefit (expense) |  |  | 26 |  |  |  | (250 | ) | Tax expense
Total Reclassifications for the Period |  | $ | (47 | ) |  | $ | 374 |  | Net Income

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 -URI http://asc.fasb.org/topic&trid=2134417 + 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