XML 16 R6.htm IDEA: XBRL DOCUMENT
v3.19.1

Interim Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands | Total | Common Stock | Shares to be Issued for Deferred Compensation Obligations | Retained Earnings | Accumulated Other Comprehensive Income (Loss)
--- | --- | --- | --- | --- | ---
Beginning balances at Dec. 31, 2017 | $ 194,905 | $ 140,277 | $ 5,502 | $ 51,728 | $ (2,602)
Beginning balances, shares at Dec. 31, 2017 |  | 7,857,293 |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Comprehensive income (loss) | (2,815) |  |  | 3,462 | (6,277)
Issuance of common stock | 1,616 | $ 1,616 |  |  |
Issuance of common stock, shares |  | 59,560 |  |  |
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 | $ 146 | (146) |  |
Share based payment awards under equity compensation plan | 146 |  | 146 |  |
Common stock purchased for deferred compensation obligations | (101) | (101) |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan | (620) | $ (620) |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan, shares |  | (22,512) |  |  |
Cash dividends | (2,041) |  |  | (2,041) |
Ending balances at Mar. 31, 2018 | 191,090 | $ 141,318 | 5,502 | 52,926 | (8,656)
Ending balances, shares at Mar. 31, 2018 |  | 7,894,341 |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Cumulative Effect of New Accounting Principle in Period of Adoption | 0 |  |  | (223) | 223
Beginning balances at Dec. 31, 2018 | $ 195,519 | $ 140,416 | 5,431 | 57,357 | (7,685)
Beginning balances, shares at Dec. 31, 2018 | 7,870,969 | 7,870,969 |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |
Comprehensive income (loss) | $ 8,191 |  |  | 3,496 | 4,695
Issuance of common stock | 1,433 | $ 1,433 |  |  |
Issuance of common stock, shares |  | 61,405 |  |  |
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 | $ 268 | (268) |  |
Share based payment awards under equity compensation plan | 131 |  | 131 |  |
Common stock purchased for deferred compensation obligations | (186) | (186) |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan | (632) | $ (632) |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan, shares |  | (26,296) |  |  |
Cash dividends | (2,043) |  |  | (2,043) |
Ending balances at Mar. 31, 2019 | $ 202,413 | $ 141,299 | $ 5,294 | $ 58,810 | $ (2,990)
Ending balances, shares at Mar. 31, 2019 | 7,906,078 | 7,906,078 |  |  |

X
- Definition Share based payment awards under equity compensation plan. + References No definition available. + Details
Name: | isba_DeferredCompensationArrangementwithIndividualDeferredFeesContribution
Namespace Prefix: | isba_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations. + References No definition available. + Details
Name: | isba_ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue
Namespace Prefix: | isba_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Stock Repurchased During Period, Excluding Stock For Deferred Compensation Obligations, Shares + References No definition available. + Details
Name: | isba_StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsShares
Namespace Prefix: | isba_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Stock Repurchased During Period, Excluding Stock For Deferred Compensation Obligations, Value + References No definition available. + Details
Name: | isba_StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue
Namespace Prefix: | isba_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Stock Repurchased During Period, For Deferred Compensation Obligations, Value + References No definition available. + Details
Name: | isba_StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue
Namespace Prefix: | isba_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockSharesOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=114867106&loc=d3e557-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 + Details
Name: | us-gaap_ComprehensiveIncomeNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption. + References No definition available. + Details
Name: | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of paid and unpaid common stock dividends declared with the form of settlement in cash. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_DividendsCommonStockCash
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_IncreaseDecreaseInStockholdersEquityRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of new stock issued during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -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 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodValueNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant