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Note 5 - Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2014
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 by component net of tax for the three and nine months ended September 30, 2014 and 2013, respectively:
|  | Unrealized gains on |
|  | available-for-sale |
|  | securities (a) |
Balance as of December 31, 2013 |  | $ | (2,237 | )
Other comprehensive income before reclassification |  |  | 3,134 |
Amount reclassified from accumulated other comprehensive loss |  |  | (38 | )
Period change |  |  | 3,096 |
Balance at June 30, 2014 |  |  | 859 |
Other comprehensive income before reclassification |  |  | 892 |
Amount reclassified from accumulated other comprehensive income |  |  | (126 | )
Period change |  |  | 766 |
Balance at September 30, 2014 |  | $ | 1,625 |
Balance as of December 31, 2012 |  | $ | 5,391 |
Other comprehensive loss before reclassification |  |  | (5,466 | )
Amount reclassified from accumulated other comprehensive 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 loss |  |  | - |
Period change |  |  | (1,503 | )
Balance at September 30, 2013 |  | $ | (1,693 | )
(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 for the three and nine months ended September 30, 2014 and 2013, respectively:
|  | Amount Reclassified from |  |
|  | Accumulated Other Comprehensive Income |  | Affected Line Item in
|  | For the Three Months Ended |  | the Statement Where
|  | September 30, |  | Net Income is
Details about other comprehensive income |  | 2014 |  |  | 2013 |  | Presented
Unrealized gains on available-for-sale securities |  |  |  |  |  |  |  |  |
|  | $ | 190 |  |  | $ | - |  | Investment securities gains, net
|  |  | (64 | ) |  |  | - |  | Income taxes
|  | $ | 126 |  |  | $ | - |  | Net of tax
|  | Amount Reclassified from |  |
|  | Accumulated Other Comprehensive Income |  | Affected Line Item in
|  | For the Nine Months Ended |  | the Statement Where
|  | September 30, |  | Net Income is
Details about other comprehensive income |  | 2014 |  |  | 2013 |  | Presented
Unrealized gains on available-for-sale securities |  |  |  |  |  |  |  |  |
|  | $ | 248 |  |  | $ | 175 |  | Investment securities gains, net
|  |  | (84 | ) |  |  | (60 | ) | Income taxes
|  | $ | 164 |  |  | $ | 115 |  | Net of tax

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- 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 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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