XML 31 R21.htm IDEA: XBRL DOCUMENT v3.8.0.1

Investment securities (Tables)

3 Months Ended

Mar. 31, 2018

Schedule of amortized cost and fair value of investment securities aggregated by investment category

					Gross			Gross
		Amortized			Unrealized			Unrealized			Fair
March 31, 2018		Cost			Gains			Losses			Value
Available-for-sale:
U.S. Treasury securities		$	25,927		$	7		$	458		$	25,476
U.S. Government-sponsored enterprises			95,268			6			2,777			92,497
State and municipals:
Taxable			14,525			383						14,908
Tax-exempt			97,705			864			875			97,694
Residential Mortgage-backed securities:
U.S. Government agencies			13,135			1			106			13,030
U.S. Government-sponsored enterprises			22,127			3			397			21,733
Commercial Mortgage-backed securities:
U.S. Government-sponsored enterprises			6,303						263			6,040
Total		$	274,990		$	1,264		$	4,876		$	271,378
Held-to-maturity:
Tax-exempt state and municipals		$	6,858		$	24		$	57		$	6,825
Residential Mortgage-backed securities:
U.S. Government agencies			51									51
U.S. Government-sponsored enterprises			2,119			114			5			2,228
Total		$	9,028		$	138		$	62		$	9,104

					Gross			Gross
		Amortized			Unrealized			Unrealized			Fair
December 31, 2017		Cost			Gains			Losses			Value
Available-for-sale:
U.S. Treasury securities		$	20,042					$	228		$	19,814
U.S. Government-sponsored enterprises			95,358		$	30			1,740			93,648
State and municipals:
Taxable			14,559			488						15,047
Tax-exempt			103,199			1,136			502			103,833
Residential Mortgage-backed securities:
U.S. Government agencies			14,517			2			85			14,434
U.S. Government-sponsored enterprises			19,752			10			231			19,531
Commercial Mortgage-backed securities:
U.S. Government-sponsored enterprises			6,315						120			6,195
Equity securities
Common			43			3						46
Total		$	273,785		$	1,669		$	2,906		$	272,548
Held-to-maturity:
Tax-exempt state and municipals		$	6,859		$	152		$	13		$	6,998
Residential Mortgage-backed securities:
U.S. Government agencies			54									54
U.S. Government-sponsored enterprises			2,361			138			4			2,495
Total		$	9,274		$	290		$	17		$	9,547

Schedule of fair value and unrealized losses of investment securities in continuous unrealized loss position

		Less Than 12 Months						12 Months or More						Total
		Fair			Unrealized			Fair			Unrealized			Fair			Unrealized
March 31, 2018		Value			Losses			Value			Losses			Value			Losses
U.S. Treasury securities		$	19,143		$	366		$	2,429		$	92		$	21,572		$	458
U.S. Government-sponsored enterprises			39,607			950			50,763			1,827			90,370			2,777
State and municipals:
Tax-exempt			61,928			844			4,109			88			66,037			932
Residential Mortgage-backed securities:
U.S. Government agencies			9,190			54			3,592			52			12,782			106
U.S. Government-sponsored enterprises			15,644			257			5,429			145			21,073			402
Commercial Mortgage-backed securities:
U.S. Government-sponsored enterprises			6,303			263									6,303			263
Total		$	151,815		$	2,734		$	66,322		$	2,204		$	218,137		$	4,938

		Less Than 12 Months						12 Months or More						Total
		Fair			Unrealized			Fair			Unrealized			Fair			Unrealized
December 31, 2017		Value			Losses			Value			Losses			Value			Losses
U.S. Treasury securities		$	17,350		$	170		$	2,464		$	58		$	19,814		$	228
U.S. Government-sponsored enterprises			39,096			445			51,365			1,295			90,461			1,740
State and municipals:
Tax-exempt			54,788			454			3,808			61			58,596			515
Residential Mortgage-backed securities:
U.S. Government agencies			9,484			39			3,968			46			13,452			85
U.S. Government-sponsored enterprises			12,537			103			6,504			132			19,041			235
Commercial Mortgage-backed securities:
U.S. Government-sponsored enterprises			6,195			120									6,195			120
Total		$	139,450		$	1,331		$	68,109		$	1,592		$	207,559		$	2,923

Summary of unrealized and realized gains and losses

The following is a summary of unrealized and realized gains and losses recognized in net income on equity securities during the three months ended March 31, 2018 (in thousands):

			Three months ended
March 31, 2018			March 31, 2018
Net gains and (losses) recognized during the period on equity securities		$	(8)
Less: Net gains and (losses) recognized during the period on equity securities sold during the period
Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date		$	(8)

Available-for-Sale Securities.

Schedule of maturity distribution of fair value

		Fair
March 31, 2018		Value
Within one year		$	17,927
After one but within five years			164,920
After five but within ten years			32,389
After ten years			15,339
			230,575
Mortgage-backed securities			40,803
Total		$	271,378

Held-to-maturity Securities.

Schedule of maturity distribution of fair value

		Amortized			Fair
March 31, 2018		Cost			Value
Within one year
After one but within five years
After five but within ten years
After ten years		$	6,858		$	6,825
			6,858			6,825
Mortgage-backed securities			2,170			2,279
Total		$	9,028		$	9,104

X

- Definition

Tabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27405-111563

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.M)
-URI http://asc.fasb.org/extlink&oid=65877573&loc=d3e87990-122713

+ Details

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

X

- Definition

Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

+ References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=82896770&loc=d3e26626-111562

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.4)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=82896770&loc=d3e26610-111562

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.2,12)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

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

X

- Definition

For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27290-111563

+ Details

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

X

- Details

Name:	us-gaap_InformationByCategoryOfDebtSecurityAxis=us-gaap_AvailableforsaleSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InformationByCategoryOfDebtSecurityAxis=us-gaap_HeldtomaturitySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: