XML 45 R32.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Investment Securities (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2016
Investments [Abstract] |
Marketable Securities | Held to maturity and available for sale investment securities were as follows as of September 30, 2016 and 2015 (dollars in thousands):
| Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Fair Value
September 30, 2016 |  |  |  |  |  |  |
Held to Maturity |  |  |  |  |  |  |
Mortgage-backed securities ("MBS"): |  |  |  |  |  |  |
U.S. government agencies | $ | 670 |  |  | $ | 18 |  |  | $ | (1 | ) |  | $ | 687 |
Private label residential | 835 |  |  | 762 |  |  | (2 | ) |  | 1,595 |
U.S. Treasury and U.S. government agency securities | 6,006 |  |  | 107 |  |  | — |  |  | 6,113 |
Total | $ | 7,511 |  |  | $ | 887 |  |  | $ | (3 | ) |  | $ | 8,395 |
Available for Sale |  |  |  |  |  |  |  |  |  |  |
MBS: U.S. government agencies | $ | 336 |  |  | $ | 30 |  |  | $ | — |  |  | $ | 366 |
Mutual funds | 1,000 |  |  | — |  |  | (24 | ) |  | 976 |
Total | $ | 1,336 |  |  | $ | 30 |  |  | $ | (24 | ) |  | $ | 1,342 |
September 30, 2015 |  |  |  |  |  |  |
Held to Maturity |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 828 |  |  | $ | 23 |  |  | $ | (1 | ) |  | $ | 850 |
Private label residential | 1,081 |  |  | 894 |  |  | (12 | ) |  | 1,963 |
U.S. Treasury and U.S. government agency securities | 6,004 |  |  | 77 |  |  | — |  |  | 6,081 |
Total | $ | 7,913 |  |  | $ | 994 |  |  | $ | (13 | ) |  | $ | 8,894 |
Available for Sale |  |  |  |  |  |  |  |  |  |  |
MBS: U.S. government agencies | $ | 387 |  |  | $ | 34 |  |  | $ | — |  |  | $ | 421 |
Mutual funds | 1,000 |  |  | — |  |  | (29 | ) |  | 971 |
Total | $ | 1,387 |  |  | $ | 34 |  |  | $ | (29 | ) |  | $ | 1,392 |
Unrealized Gain (Loss) on Investments | Held to maturity and available for sale investment securities with unrealized losses were as follows as of September 30, 2016 (dollars in thousands):
| Less Than 12 Months |  | 12 Months or Longer |  | Total
| Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses
Held to Maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 9 |  |  | $ | — |  |  | 1 |  |  | $ | 96 |  |  | $ | (1 | ) |  | 5 |  |  | $ | 105 |  |  | $ | (1 | )
Private label residential | 1 |  |  | — |  |  | 1 |  |  | 112 |  |  | (2 | ) |  | 10 |  |  | 113 |  |  | (2 | )
Total | $ | 10 |  |  | $ | — |  |  | 2 |  |  | $ | 208 |  |  | $ | (3 | ) |  | 15 |  |  | $ | 218 |  |  | $ | (3 | )
Available for Sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mutual funds | $ | — |  |  | $ | — |  |  | — |  |  | $ | 976 |  |  | $ | (24 | ) |  | 1 |  |  | $ | 976 |  |  | $ | (24 | )
Total | $ | — |  |  | $ | — |  |  | — |  |  | $ | 976 |  |  | $ | (24 | ) |  | 1 |  |  | $ | 976 |  |  | $ | (24 | )
Held to maturity and available for sale investment securities with unrealized losses were as follows as of September 30, 2015 (dollars in thousands):
| Less Than 12 Months |  | 12 Months or Longer |  | Total
| Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses
Held to Maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 49 |  |  | $ | — |  |  | 4 |  |  | $ | 63 |  |  | $ | (1 | ) |  | 5 |  |  | $ | 112 |  |  | $ | (1 | )
Private label residential | 1 |  |  | — |  |  | 1 |  |  | 157 |  |  | (12 | ) |  | 11 |  |  | 158 |  |  | (12 | )
Total | $ | 50 |  |  | $ | — |  |  | 5 |  |  | $ | 220 |  |  | $ | (13 | ) |  | 16 |  |  | $ | 270 |  |  | $ | (13 | )
Available for Sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MBS: U.S. government agencies | $ | 1 |  |  | $ | — |  |  | 1 |  |  | $ | 48 |  |  | $ | — |  |  | 2 |  |  | $ | 49 |  |  | $ | — |
Mutual funds | — |  |  | — |  |  | — |  |  | 971 |  |  | (29 | ) |  | 1 |  |  | 971 |  |  | (29 | )
Total | $ | 1 |  |  | $ | — |  |  | 1 |  |  | $ | 1,019 |  |  | $ | (29 | ) |  | 3 |  |  | $ | 1,020 |  |  | $ | (29 | )
Schedule of Significant Inputs Utilized to Measure Estimate of Credit Loss Component on OTTI Securities | The following table presents a summary of the significant inputs utilized to measure management’s estimates of the credit loss component on OTTI securities as of September 30, 2016, 2015 and 2014:
| Range |  | Weighted
| Minimum |  | Maximum |  | Average
September 30, 2016 |  |  |  |  |
Constant prepayment rate | 6.00 | % |  | 15.00 | % |  | 11.29 | %
Collateral default rate | 0.07 | % |  | 14.45 | % |  | 5.47 | %
Loss severity rate | 1.00 | % |  | 73.00 | % |  | 42.26 | %
September 30, 2015 |  |  |  |  |
Constant prepayment rate | 6.00 | % |  | 15.00 | % |  | 11.49 | %
Collateral default rate | 0.16 | % |  | 14.65 | % |  | 6.08 | %
Loss severity rate | 3.92 | % |  | 65.00 | % |  | 39.83 | %
September 30, 2014 |  |  |  |  |
Constant prepayment rate | 6.00 | % |  | 15.00 | % |  | 10.59 | %
Collateral default rate | 0.01 | % |  | 22.34 | % |  | 7.41 | %
Loss severity rate | 0.16 | % |  | 75.17 | % |  | 45.81 | %
Schedule of Other than Temporary Impairments | The following table presents the OTTI losses for the years ended September 30, 2016, 2015 and 2014 (dollars in thousands):
| 2016 |  | 2015 |  | 2014
| Held To Maturity |  | Available For Sale |  | Held To Maturity |  | Available For Sale |  | Held To Maturity |  | Available For Sale
Total (OTTI) recoveries | $ | (29 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (83 | ) |  | $ | 90 |
Adjustment for portion of OTTI recorded as (transferred from) other comprehensive income (before income taxes)(1) | (139 | ) |  | — |  |  | (13 | ) |  | — |  |  | 52 |  |  | — |
Net (OTTI) recoveries recognized in earnings (2) | $ | (168 | ) |  | $ | — |  |  | $ | (13 | ) |  | $ | — |  |  | $ | (31 | ) |  | $ | 90 |
________________________
(1) | Represents OTTI related to all other factors.
(2) | Represents OTTI related to credit losses.
Other than Temporary Impairment, Credit Losses Recognized in Earnings | The following table presents a roll forward of the credit loss component of held to maturity and available for sale debt securities that have been written down for OTTI with the credit loss component recognized in earnings for the years ended September 30, 2016, 2015 and 2014 (dollars in thousands):
| 2016 |  |  | 2015 |  |  | 2014 |
Balance, beginning of year | $ | 1,576 |  |  | $ | 1,654 |  |  | $ | 2,084 |
Additions: |  |  |  |  |  |  |  |
Credit losses for which OTTI was not previously recognized | — |  |  | — |  |  | 2 |
Additional increases to the amount related to credit loss for which OTTI was previously recognized | 170 |  |  | 13 |  |  | 33 |
Subtractions: |  |  |  |  |  |  |
Realized losses previously recorded as credit losses | (239 | ) |  | (91 | ) |  | (465 | )
Recovery of prior credit loss | (2 | ) |  | — |  |  | — |
Balance, end of year | $ | 1,505 |  |  | $ | 1,576 |  |  | $ | 1,654 |
Schedule of Contractual Maturities of Debt Securities | The contractual maturities of debt securities at September 30, 2016 are as follows (dollars in thousands). Expected maturities may differ from scheduled maturities due to the prepayment of principal or call provisions.
| Held to Maturity |  | Available for Sale
| Amortized Cost |  | Estimated Fair Value |  | Amortized Cost |  | Estimated Fair Value
Due within one year | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |
Due after one year to five years | 6,008 |  |  | 6,115 |  |  | — |  |  | — |
Due after five years to ten years | 16 |  |  | 16 |  |  | — |  |  | — |
Due after ten years | 1,486 |  |  | 2,263 |  |  | 335 |  |  | 365 |
Total | $ | 7,511 |  |  | $ | 8,395 |  |  | $ | 336 |  |  | $ | 366 |

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | tsbk_ScheduleOfContractualMaturitiesOfDebtSecuritiesTableTextBlock
Namespace Prefix: | tsbk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | tsbk_ScheduleOfOtherThanTemporaryImpairmentsTableTextBlock
Namespace Prefix: | tsbk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | tsbk_ScheduleOfSignificantInputsUtilizedToMeasureEstimateOfCreditLossComponentOnOttiSecuritiesTableTextBlock
Namespace Prefix: | tsbk_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_InvestmentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
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=66010992&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=73527792&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=66010992&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=73527792&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 Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27340-111563 + Details
Name: | us-gaap_OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsTableTextBlock
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=73527792&loc=d3e27290-111563 + Details
Name: | us-gaap_ScheduleOfUnrealizedLossOnInvestmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration