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Accumulated Other Comprehensive Income

9 Months Ended

12 Months Ended

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.

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=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

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