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19) Derivative Instruments | 12 Months Ended
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Dec. 31, 2018
Notes |
19) Derivative Instruments | 19) Derivative Instruments The following table shows the fair value of derivatives as of December 31, 2018 and 2017.
| Fair Values and Notional Amounts of Derivative Instruments
|  |  | December 31, 2018 |  | December 31, 2017
| Balance Sheet Location |  | Notional Amount |  | Asset Fair Value |  | Liability Fair Value |  | Notional Amount | Asset Fair Value |  | Liability Fair Value
Derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |
Loan commitments | Other assets and Other liabilities |  | $ 93,758,218 |  | $1,969,967 |  | $378,151 |  | $105,679,107 | $2,032,782 |  | $ 36,193
Call options | Other liabilities |  | 805,500 |  | -- |  | 4,629 |  | 1,488,550 | -- |  | 64,689
Put options | Other liabilities |  | 4,861,700 |  | -- |  | 296,053 |  | 2,265,900 | -- |  | 20,568
Total |  |  | $ 99,425,418 |  | $1,969,967 |  | $678,833 |  | $109,433,557 | $2,032,782 |  | $121,450
The following table shows the gain (loss) on derivatives for the periods presented. There were no gains or losses reclassified from accumulated other comprehensive income into income or gains or losses recognized in income on derivatives ineffective portion or any amounts excluded from effective testing.
|  |  |  | Net Amount Gain (Loss) |
|  |  |  | Years ended December 31 |
Derivative |  | Classification |  | 2018 |  | 2017 |
Interest Rate Swaps |  | Other comprehensive income |  | $ - |  | $ 2,018 |
Loan commitments |  | Mortgage fee income |  | $ (404,773) |  | $ (4,812,743) | (1)
Call and put options |  | Gains on investments and other assets |  | $ 187,786 |  | $ 316,244 |
(1) Includes the transfer of loan commitments to the value of loans held for sale. |

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- Definition The entire disclosure for derivatives and fair value of assets and liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -URI http://asc.fasb.org/topic&trid=2155941 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -URI http://asc.fasb.org/topic&trid=2229140 + Details
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