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Note 6 - Accumulated Other Comprehensive Income | 6 Months Ended
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Jun. 30, 2019
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | NOTE 6 – ACCUMULATED OTHER COMPREHENSIVE INCOME The following table presents the changes in accumulated other comprehensive income (loss) (“AOCI”) by component net of tax for the three and six months ended June 30, 2019 and 2018, respectively:
(Dollars in thousands) |  | Unrealized gains on available-for-sale securities (a) |
Balance as of March 31, 2019 |  | $ | 641 |
Other comprehensive income |  |  | 886 |
Amount reclassified from accumulated other comprehensive income |  |  | (150 | )
Balance at June 30, 2019 |  | $ | 1,377 |
Balance as of December 31, 2018 |  | $ | (154 | )
Other comprehensive income |  |  | 1,681 |
Amount reclassified from accumulated other comprehensive income |  |  | (150 | )
Balance at June 30, 2019 |  | $ | 1,377 |
(Dollars in thousands) |  | Unrealized gains on available-for-sale securities (a) |
Balance as of March 31, 2018 |  | $ | (373 | )
Other comprehensive loss before reclassification |  |  | (58 | )
Balance at June 30, 2018 |  | $ | (431 | )
Balance as of December 31, 2017 |  | $ | 1,091 |
Other comprehensive loss before reclassification |  |  | (1,568 | )
Change in accounting principle, ASC 2016-01 (b) |  |  | (141 | )
Change in accounting principle, ASC 2018-02 (b) |  |  | 187 |
Period change |  |  | (1,522 | )
Balance at June 30, 2018 |  | $ | (431 | )
| (a) | All amounts are net of tax. Amounts in parentheses indicate debits to AOCI.
| (b) | Reclassifications are the result of the adoption of ASUs 2016 - 01 and 2018 - 02 effective for the Company beginning January 1, 2018. The reclassifications are presented within the Consolidated Statement of Changes in Stockholders’ Equity for the affected transitional periods.
The following tables present significant amounts reclassified from or to each component of AOCI:
|  | Amounts Reclassified from Accumulated Other Comprehensive Income |  | Affected Line Item in the Statement Where
(Dollars in thousands) |  | For the Three and Six Months Ended |  | Net Income is
Details about other comprehensive income |  | June 30, 2019 |  |  | June 30, 2018 |  | Presented
Unrealized gains on available-for-sale securities (a) |  | $ | 190 |  |  | $ | - |  | Investment securities gains on sale, net
|  |  | (40 | ) |  |  | - |  | Income taxes
|  | $ | 150 |  |  | $ | - |  |
| (a) | For unrealized gains on available-for-sale securities, amounts in parentheses indicate expenses and other amounts indicate 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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