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Note 17: Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2014

Notes

Note 17: Accumulated Other Comprehensive Income

17)       Accumulated Other Comprehensive Income

The following summarizes the changes in accumulated other comprehensive income:

		December 31
		2014		2013
Unrealized losses on available for-sale securities		$      (390,143)		$         (12,299)
Reclassification adjustment for net realized gains in net income		293,985		538,311
Net unrealized gains (losses) before taxes		(96,158)		526,012
Tax (expense) benefit		30,310		(221,221)
Net		(65,848)		304,791
Potential unrealized gains for derivative bank loans (interest rate swaps) before taxes		26,940		35,262
Tax expense		(10,507)		(9,073)
Net		16,433		26,189
Potential unrealized gains (losses) for derivative mortgage loans before taxes		441,943		(1,473,557)
Tax (expense) benefit		(172,358)		426,614
Net		269,585		(1,046,943)
Other comprehensive income (loss) changes		$       220,170		$       (715,963)

The following is the accumulated balances of other comprehensive income as of December 31, 2014:

		Beginning Balance December 31, 2013		Change for the period		Ending Balance December 31, 2014
Unrealized net gains on available-for-sale    securities and trust investments		$        346,341		$         (65,848)		$        280,493
Unrealized gains (losses) on derivative mortgage    loans		907,624		269,585		1,177,209
Unrealized gains (losses) on  derivative    bank loan interest rate swaps		(35,569)		16,433		(19,136)
Other comprehensive income		$     1,218,396		$        220,170		$     1,438,566

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

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

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section 45

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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580



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-Publisher FASB

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-Publisher FASB

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Reclassification Adjustments

-URI http://asc.fasb.org/extlink&oid=6522872

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