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Note 5 - Accumulated Other Comprehensive Income
9 Months Ended
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