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17) Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2013

Notes

17) Accumulated Other Comprehensive Income

17)   Accumulated Other Comprehensive Income

The following summarizes the changes in accumulated other comprehensive income:

		December 31
		2013		2012
Unrealized losses on available for-sale securities		$        (12,299)		$         (28,700)
Reclassification adjustment for net realized gains in net income		538,311		386,328
Net unrealized gains before taxes		526,012		357,628
Tax (expense) benefit		(221,221)		70,120
Net		304,791		427,748
Potential unrealized gains for derivative bank loans (interest rate swaps) before taxes		35,262		24,240
Tax expense		(9,073)		(8,242)
Net		26,189		15,998
Potential unrealized gains (losses) for derivative mortgage loans before taxes		(1,473,557)		1,266,924
Tax (expense) benefit		426,614		(430,754)
Net		(1,046,943)		836,170
Other comprehensive income (loss) changes		$      (715,963)		$      1,279,916

The following is the accumulated balances of other comprehensive income as of December 31, 2013:

		Beginning Balance December 31, 2012		Change for the period		Ending Balance December 31, 2013
Unrealized net gains on available-for-sale securities and trust investments		$          41,550		$        304,791		$        346,341
Unrealized gains (losses) on derivative mortgage loans		1,954,567		(1,046,943)		907,624
Unrealized gains (losses) on  derivative bank loan interest rate swaps		(61,758)		26,189		(35,569)
Other comprehensive income		$     1,934,359		$       (715,963)		$     1,218,396

The following is the accumulated balances of other comprehensive income as of December 31, 2012:

		Beginning Balance December 31, 2011		Change for the period		Ending Balance December 31, 2012
Unrealized net gains (losses) on available-for-sale securities and trust investments		$         (386,198)		$          427,748		$          41,550
Unrealized gains on derivative mortgage loans		1,118,397		836,170		1,954,567
Unrealized gains (losses) on  derivative bank loan interest rate swaps		(77,756)		15,998		(61,758)
Other comprehensive income		$          654,443		$       1,279,916		$     1,934,359

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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 Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 14-26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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-Publisher FASB

-Name Accounting Standards Codification

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