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v2.4.1.9

Note 12 - Income Taxes (Details) - Deferred Tax Assets and Liabilities (USD $) In Thousands, unless otherwise specified | Dec. 31, 2014 | Dec. 31, 2013
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Deferred tax assets: |  |
Allowance for loan and lease losses | $ 2,328 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses | $ 2,396 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses
Net unrealized loss on securities |  | 1,152 us-gaap_DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross
Supplemental retirement plan | 282 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions | 247 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions
Investment security basis adjustment | 66 mbcn_DeferredTaxAssetsInvestmentSecurityBasisAdjustment | 66 mbcn_DeferredTaxAssetsInvestmentSecurityBasisAdjustment
Nonaccrual interest income | 444 us-gaap_DeferredTaxAssetsTaxDeferredExpense | 472 us-gaap_DeferredTaxAssetsTaxDeferredExpense
Deferred origination fees, net | 295 us-gaap_DeferredTaxAssetsDeferredIncome | 171 us-gaap_DeferredTaxAssetsDeferredIncome
OREO adjustments | 94 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves | 107 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves
Accrued compensation | 207 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits | 197 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits
Other | 14 us-gaap_DeferredTaxAssetsOther | 19 us-gaap_DeferredTaxAssetsOther
Gross deferred tax assets | 3,730 us-gaap_DeferredTaxAssetsGross | 4,827 us-gaap_DeferredTaxAssetsGross
Deferred tax liabilities: |  |
Premises and equipment | 385 us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment | 503 us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment
Net unrealized gain on securities | 1,311 us-gaap_DeferredTaxLiabilitiesInvestments |
FHLB stock dividends | 225 us-gaap_DeferredTaxLiabilitiesTaxDeferredIncome | 225 us-gaap_DeferredTaxLiabilitiesTaxDeferredIncome
Intangibles | 353 us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets | 304 us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets
Other | 77 us-gaap_DeferredTaxLiabilitiesOther | 107 us-gaap_DeferredTaxLiabilitiesOther
Gross deferred tax liabilities | 2,351 us-gaap_DeferredIncomeTaxLiabilities | 1,139 us-gaap_DeferredIncomeTaxLiabilities
Net deferred tax assets | $ 1,379 us-gaap_DeferredTaxAssetsLiabilitiesNet | $ 3,688 us-gaap_DeferredTaxAssetsLiabilitiesNet

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from pension benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from intangible assets other than goodwill. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 + Details
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