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Accumulated Other Comprehensive Income | 9 Months Ended | 12 Months Ended
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Sep. 30, 2016 | Dec. 31, 2015
Accumulated Other Comprehensive Income | 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, 2016 and 2015, respectively:
(Dollars in thousands) |  | Unrealized gains on available-for-sale securities |
Balance as of December 31, 2015 |  | $ | 2,395 |
Other comprehensive income before reclassification |  |  | 1,421 |
Amount reclassified from accumulated other comprehensive income |  |  | (200 | )
Period change |  |  | 1,221 |
Balance at September 30, 2016 |  | $ | 3,616 |
Balance at June 30, 2016 |  | $ | 3,879 |
Other comprehensive income before reclassification |  |  | (263 | )
Amount reclassified from accumulated other comprehensive income |  |  | — |
Period change |  |  | (263 | )
Balance at September 30, 2016 |  | $ | 3,616 |
(Dollars in thousands) |  | Unrealized gains on available-for-sale 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 as of 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 |
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, 2016 and 2015, respectively:
(Dollars in thousands) Details about other comprehensive income |  | Amount Reclassified from Accumulated Other Comprehensive Income (a) For the Three Months Ended |  |  | Affected Line Item in the Statement Where Net Income is Presented
| September 30, 2016 |  |  | September 30, 2015 |  |
Unrealized gains on available-for-sale securities |  | $ | — |  |  | $ | 211 |  |  | Investment securities gains, net
|  |  | — |  |  |  | (71 | ) |  | Income taxes
|  | $ | — |  |  | $ | 140 |  |  | Net of tax
(Dollars in thousands) Details about other comprehensive income |  | Amount Reclassified from Accumulated Other Comprehensive Income (a) For the Nine Months Ended |  |  | Affected Line Item in the Statement Where Net Income is Presented
| September 30, 2016 |  |  | September 30, 2015 |  |
Unrealized gains on available-for-sale securities |  | $ | 303 |  |  | $ | 257 |  |  | Investment securities gains, net
|  |  | (103 | ) |  |  | (87 | ) |  | Income taxes
|  | $ | 200 |  |  | $ | 170 |  |  | Net of tax
(a) Amounts in parentheses indicate debits to net income |
19. | ACCUMULATED OTHER COMPREHENSIVE INCOME
The following table presents the changes in accumulated other comprehensive income (loss) by component net of tax:
(Dollars in thousands) |  | Unrealized gains on available-for-sale securities (a) |
Balance as of December 31, 2014 |  | $ | 2,548 |
Other comprehensive income before reclassification |  |  | 60 |
Amount reclassified from accumulated other comprehensive income |  |  | (213 | )
Period change |  |  | (153 | )
Balance at December 31, 2015 |  | $ | 2,395 |
(Dollars in thousands) |  | Unrealized gains on available for sale securities (a) |
Balance as of December 31, 2013 |  | ($ | 2,237 | )
Other comprehensive income before reclassification |  |  | 4,949 |
Amount reclassified from accumulated other comprehensive income |  |  | (164 | )
Period change |  |  | 4,785 |
Balance at December 31, 2014 |  | $ | 2,548 |
(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 (loss):
(Dollars in thousands) Details about other comprehensive income |  | Amount Reclassified from Accumulated Other Comprehensive Income (a) December 31, 2015 |  |  | Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains on available-for-sale securities |  | $ | 323 |  |  | Investment securities gains, net
|  |  | (110 | ) |  | Income taxes
|  | $ | 213 |  |  | Net of tax
(Dollars in thousands) Details about other comprehensive income |  | Amount Reclassified from Accumulated Other Comprehensive Income (a) December 31, 2014 |  |  | Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains on available-for-sale securities |  | $ | 248 |  |  | Investment securities gains, net
|  |  | (84 | ) |  | Income taxes
|  | $ | 164 |  |  | 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=66004124&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=66004124&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=66004124&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=66004124&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=66004124&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=66004124&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=66004124&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
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