XML 78 R14.htm IDEA: XBRL DOCUMENT
v3.19.3

Note 6 - Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
--- | ---
Sep. 30, 2019
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | NOTE 6 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table presents the changes in accumulated other comprehensive income (loss) (“AOCI”) by component net of tax for the three and nine months ended September 30, 2019 and 2018, respectively:
(Dollars in thousands) |  | Accumulated Other Comprehensive Income (Loss) (a) |
Balance as of June 30, 2019 |  | $ | 1,377 |
Other comprehensive income |  |  | 783 |
Amount reclassified from accumulated other comprehensive income |  |  | (3 | )
Balance at September 30, 2019 |  | $ | 2,157 |
Balance as of December 31, 2018 |  | $ | (154 | )
Other comprehensive income |  |  | 2,464 |
Amount reclassified from accumulated other comprehensive income |  |  | (153 | )
Balance at September 30, 2019 |  | $ | 2,157 |
(Dollars in thousands) |  | Accumulated Other Comprehensive Income (Loss) (a) |
Balance as of June 30, 2018 |  | $ | (431 | )
Other comprehensive loss |  |  | (1,025 | )
Balance at September 30, 2018 |  | $ | (1,456 | )
Balance as of December 31, 2017 |  | $ | 1,091 |
Other comprehensive loss |  |  | (2,593 | )
Change in accounting principle, ASC 2016-01 (b) |  |  | (141 | )
Change in accounting principle, ASC 2018-02 (b) |  |  | 187 |
Period change |  |  | (2,547 | )
Balance at September 30, 2018 |  | $ | (1,456 | )
| (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:
(Dollars in thousands) |  | Amounts Reclassified from Accumulated Other Comprehensive Income For the Three Months Ended |  | Affected Line Item in the Statement Where Net Income is
Details about other comprehensive income |  | September 30, 2019 |  |  | September 30, 2018 |  | Presented
Unrealized gains on available-for-sale securities (a) |  |  |  |  |  |  |  |  |
|  | $ | 4 |  |  | $ | - |  | Investment securities gains on sale, net
|  |  | (1 | ) |  |  | - |  | Income taxes
|  | $ | 3 |  |  | $ | - |  |
(Dollars in thousands) |  | Amount Reclassified from Accumulated Other Comprehensive Income For the Nine Months Ended |  | Affected Line Item in the Statement Where Net Income is
Details about other comprehensive income |  | September 30, 2019 |  |  | September 30, 2018 |  | Presented
Unrealized gains on available-for-sale securities (a) |  |  |  |  |  |  |  |  |
|  | $ | 194 |  |  | $ | - |  | Investment securities gains on sale, net
|  |  | (41 | ) |  |  | - |  | Income taxes
|  | $ | 153 |  |  | $ | - |  |
| (a) | For unrealized gains on available-for-sale securities, amounts in parentheses indicate expenses and other amounts indicate 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + 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