XML 55 R13.htm IDEA: XBRL DOCUMENT v3.3.0.814

Note 5 - Accumulated Other Comprehensive Income

9 Months Ended

Sep. 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 nine months ended September 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			(461	)
Amount reclassified from accumulated other comprehensive income			(170	)
Period change			(631	)
Balance at September 30, 2015		$	1,917
Balance at June 30, 2015		$	1,122
Other comprehensive loss before reclassification			935
Amount reclassified from accumulated other comprehensive income			(140	)
Period change			795
Balance at September 30, 2015		$	1,917

		Unrealized gains on
		available-for-sale
(Dollars in thousands)		securities
Balance as of December 31, 2013		$	(2,237	)
Other comprehensive income before reclassification			4,026
Amount reclassified from accumulated other comprehensive loss			(164	)
Period change			3,862
Balance at September 30, 2014			1,625
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

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, 2015 and 2014, respectively:

(Dollars in thousands)		Amount Reclassified from Accumulated Other Comprehensive Income (a) For the Three Months Ended							Affected Line Item in the Statement Where Net Income is
Details about other comprehensive income		September 30, 2015				September 30, 2014			Presented
Unrealized gains on available-for-sale securities		$	211			$	190		Investment securities gains, net
			(71	)			(64	)	Income taxes
		$	140			$	126		Net of tax

(Dollars in thousands)		Amount Reclassified from Accumulated Other Comprehensive Income (a) For the Nine Months Ended							Affected Line Item in the Statement Where Net Income is
Details about other comprehensive income		September 30, 2015				September 30, 2014			Presented
Unrealized gains on available-for-sale securities		$	257			$	248		Investment securities gains, net
			(87	)			(84	)	Income taxes
		$	170			$	164		Net of tax

(a) Amounts in parentheses indicate debits to net income

X

- 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



Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 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

Name:	us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureTextBlockAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration