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Note 5 - Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 30, 2013
Disclosure Text Block [Abstract]  
Comprehensive Income (Loss) Note [Text Block]

NOTE 5 – ACCUMULATED OTHER COMPREHENSIVE INCOME


The following table presents the changes in accumulated other comprehensive income (loss) by component net of tax for the three and nine months ended September 30, 2013 and 2012:


   

Unrealized gains on

available for sale

securities (a)

 

Balance as of December 31, 2012

  $ 5,391  

Other comprehensive loss before reclassification

    (5,466 )

Amount reclassified from accumulated other comprehensive income (loss)

    (115 )

Period change

    (5,581 )

Balance at June 30, 2013

  $ (190 )
         

Other comprehensive loss before reclassification

    (1,503 )

Amount reclassified from accumulated other comprehensive income (loss)

    -  

Period change

    (1,503 )

Balance at September 30, 2013

  $ (1,693 )
         

Balance as of December 31, 2011

  $ 4,541  

Other comprehensive income before reclassification

    1,204  

Amount reclassified from accumulated other comprehensive income (loss)

    (196 )

Period change

    1,008  

Balance at June 30, 2012

    5,549  
         

Other comprehensive loss before reclassification

    553  

Amount reclassified from accumulated other comprehensive income (loss)

    (100 )

Period change

    453  

Balance at September 30, 2012

  $ 6,002  

 (a) All amounts are net of tax. Amounts in parentheses indicate debits.


The following tables present significant amounts reclassified out of each component of accumulated other comprehensive income (loss): 


   

Amount Reclassified from

 

 

   

Accumulated Other Comprehensive Income (Loss)

 

Affected Line Item in

   

For the Three Months Ended

 

the Statement Where

   

September 30,

 

Net Income is

Details about other comprehensive income

 

2013

(a)

2012

 

Presented

Unrealized gains on available for sale securities

                 
    $ -     $ 152  

Investment securities gains, net

      -       (52 )

Income taxes

    $ -     $ 100  

Net of tax


(a) Amounts in parentheses indicate debits to net income


   

Amount Reclassified from

 
   

Accumulated Other Comprehensive Income (Loss)

 

Affected Line Item in

   

For the Nine Months Ended

 

the Statement Where

   

September 30,

 

Net Income is

Details about other comprehensive income

 

2013

(a)

2012

 

Presented

Unrealized gains on available for sale securities

                 
    $ 175     $ 448  

Investment securities gains, net

      (60 )     (152 )

Income taxes

    $ 115     $ 296  

Net of tax


(a) Amounts in parentheses indicate debits to net income