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Note 5 - Accumulated Other Comprehensive Income

6 Months Ended

Jun. 30, 2015

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) Note [Text Block]

NOTE 5 – ACCUMULATED OTHER COMPREHENSIVE INCOME

The following tables present the changes in accumulated other comprehensive income by component net of tax for the three and six months ended June 30, 2015 and 2014, respectively:

		Unrealized gains on
		available-for-sale
(Dollars in thousands)		securities
Balance as of December 31, 2014		$	2,548
Other comprehensive income before reclassification			562
Amount reclassified from accumulated other comprehensive income			(16	)
Period change			546
Balance at March 31, 2015		$	3,094
Other comprehensive loss before reclassification			(1,958	)
Amount reclassified from accumulated other comprehensive income			(14	)
Period change			(1,972	)
Balance at June 30, 2015		$	1,122

		Unrealized gains on
		available-for-sale
(Dollars in thousands)		securities
Balance as of December 31, 2013		$	(2,237	)
Other comprehensive income before reclassification			1,847
Amount reclassified from accumulated other comprehensive loss			4
Period change			1,851
Balance at March 31, 2014		$	(386	)
Other comprehensive income before reclassification			1,287
Amount reclassified from accumulated other comprehensive income			(42	)
Period change			1,245
Balance at June 30, 2014		$	859

The following tables present significant amounts reclassified out of each component of accumulated other comprehensive income for the three and six months ended June 30, 2015 and 2014, respectively:

		Amount Reclassified from Accumulated Other							Affected Line Item in
		Comprehensive Income (a)							the Statement Where
(Dollars in thousands)		For the Three Months Ended							Net Income is
Details about other comprehensive income		June 30, 2015				June 30, 2014			Presented
Unrealized gains on available-for-sale securities		$	22			$	64		Investment securities gains, net
			(8	)			(22	)	Income taxes
		$	14			$	42		Net of tax

		Amount Reclassified from Accumulated Other							Affected Line Item in
		Comprehensive Income (a)							the Statement Where
(Dollars in thousands)		For the Six Months Ended							Net Income is
Details about other comprehensive income		June 30, 2015				June 30, 2014			Presented
Unrealized gains on available-for-sale securities		$	46			$	58		Investment securities gains, net
			(16	)			(20	)	Income taxes
		$	30			$	38		Net of tax

(a) Amounts in parentheses indicate debits to net income

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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 15



-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580



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-Glossary Reclassification Adjustments



-URI http://asc.fasb.org/extlink&oid=6522872

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