XML 53 R42.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Investment Securities - (As Restated) (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
Investment Securities - (As Restated) [Abstract] |
Unrealized Gain (Loss) on Investments | The following table shows a comparison of amortized cost and fair values of investment securities at December 31, 2015 as restated and December 31, 2015 and 2014:
﻿ |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |
﻿(in thousands) | Amortized Cost | Gross Unrealized Gains | Gross Unrealized Losses | Fair Value | OTTI in AOCL
﻿December 31, 2015 |  |  |  |  |  |  |  |  |  |
﻿Available for Sale: |  |  |  |  |  |  |  |  |  |
﻿U.S. government agencies | $ | 34,079 | $ | 14 | $ | 129 | $ | 33,964 | $ | 0
﻿Residential mortgage-backed agencies |  | 14,285 |  | 105 |  | 220 |  | 14,170 |  | 0
﻿Commercial mortgage-backed agencies |  | 43,780 |  | 52 |  | 196 |  | 43,636 |  | 0
﻿Collateralized mortgage obligations |  | 9,690 |  | 43 |  | 123 |  | 9,610 |  | 0
﻿Obligations of states and political subdivisions |  | 45,949 |  | 915 |  | 223 |  | 46,641 |  | 0
﻿Collateralized debt obligations |  | 29,287 |  | 0 |  | 7,076 |  | 22,211 |  | (4,320)
﻿Total available for sale | $ | 177,070 | $ | 1,129 | $ | 7,967 | $ | 170,232 | $ | (4,320)
﻿Held to Maturity: |  |  |  |  |  |  |  |  |  |
﻿U.S. government agencies | $ | 24,704 | $ | 634 | $ | 0 | $ | 25,338 | $ | 0
﻿Residential mortgage-backed agencies |  | 53,734 |  | 276 |  | 98 |  | 53,912 |  | 0
﻿Commercial mortgage-backed agencies |  | 18,078 |  | 171 |  | 17 |  | 18,232 |  | 0
﻿Collateralized mortgage obligations |  | 6,419 |  | 0 |  | 122 |  | 6,297 |  | 0
﻿Obligations of states and political subdivisions |  | 2,625 |  | 338 |  | 0 |  | 2,963 |  | 0
﻿Total held to maturity | $ | 105,560 | $ | 1,419 | $ | 237 | $ | 106,742 | $ | 0
﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |
﻿December 31, 2014 |  |  |  |  |  |  |  |  |  |
﻿Available for Sale: |  |  |  |  |  |  |  |  |  |
﻿U.S. treasuries | $ | 29,607 | $ | 0 | $ | 11 | $ | 29,596 | $ | 0
﻿U.S. government agencies |  | 39,077 |  | 117 |  | 253 |  | 38,941 |  | 0
﻿Residential mortgage-backed agencies |  | 45,175 |  | 510 |  | 412 |  | 45,273 |  | 0
﻿Commercial mortgage-backed agencies |  | 26,007 |  | 53 |  | 103 |  | 25,957 |  | 0
﻿Collateralized mortgage obligations |  | 8,611 |  | 96 |  | 0 |  | 8,707 |  | 0
﻿Obligations of states and political subdivisions |  | 46,151 |  | 1,413 |  | 260 |  | 47,304 |  | 0
﻿Collateralized debt obligations |  | 37,117 |  | 1,155 |  | 12,933 |  | 25,339 |  | 6,143
﻿Total available for sale | $ | 231,745 |  | 3,344 |  | 13,972 |  | 221,117 |  | 6,143
﻿Held to Maturity: |  |  |  |  |  |  |  |  |  |
﻿U.S. government agencies | $ | 24,520 | $ | 514 | $ | 0 | $ | 25,034 | $ | 0
﻿Residential mortgage-backed agencies |  | 58,400 |  | 613 |  | 5 |  | 59,008 |  | 0
﻿Commercial mortgage-backed agencies |  | 16,425 |  | 312 |  | 0 |  | 16,737 |  | 0
﻿Collateralized mortgage obligations |  | 7,379 |  | 5 |  | 0 |  | 7,384 |  | 0
﻿Obligations of states and political subdivisions |  | 2,725 |  | 0 |  | 117 |  | 2,608 |  | 0
﻿Total held to maturity | $ | 109,449 | $ | 1,444 | $ | 122 | $ | 110,771 | $ | 0
﻿
Proceeds from Sales and Realized Gain and Losses |
﻿ |  |  |  |
﻿ |  |  |  |
﻿(in thousands) | 2015 | 2014
﻿Proceeds | $ | 60,598 | $ | 56,838
﻿Realized gains |  | 1,609 |  | 427
﻿Realized losses |  | 647 |  | 468
﻿
Gross Unrealized Losses and Fair Values of Securities |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿ | Less than 12 months | 12 months or more
﻿(in thousands) | Fair Value | Unrealized Losses | Fair Value | Unrealized Losses
﻿December 31, 2015 |  |  |  |  |  |  |  |
﻿Available for Sale: |  |  |  |  |  |  |  |
﻿U.S. government agencies | $ | 23,929 | $ | 129 | $ | 0 | $ | 0
﻿Residential mortgage-backed agencies |  | 0 |  | 0 |  | 8,051 |  | 220
﻿Commercial mortgage-backed agencies |  | 25,858 |  | 196 |  | 0 |  | 0
﻿Collateralized mortgage obligations |  | 5,299 |  | 123 |  | 0 |  | 0
﻿Obligations of states and political subdivisions |  | 11,537 |  | 104 |  | 4,048 |  | 119
﻿Collateralized debt obligations |  | 0 |  | 0 |  | 22,211 |  | 7,076
﻿Total available for sale | $ | 66,623 | $ | 552 | $ | 34,310 | $ | 7,415
﻿Held to Maturity: |  |  |  |  |  |  |  |
﻿U.S. government agencies | $ | 0 | $ | 0 | $ | 0 | $ | 0
﻿Residential mortgage-backed agencies |  | 11,085 |  | 98 |  | 0 |  | 0
﻿Commercial mortgage-backed agencies |  | 9518 |  | 17 |  | 0 |  | 0
﻿Collateralized mortgage obligations |  | 6297 |  | 122 |  | 0 |  | 0
﻿Obligations of states and political subdivisions |  | 0 |  | 0 |  | 0 |  | 0
﻿Total held to maturity | $ | 26,900 | $ | 237 | $ | 0 | $ | 0
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿December 31, 2014 |  |  |  |  |  |  |  |
﻿Available for Sale: |  |  |  |  |  |  |  |
﻿U.S. treasuries | $ | 27,096 | $ | 11 | $ | 0 | $ | 0
﻿U.S. government agencies |  | 0 |  | 0 |  | 18,819 |  | 253
﻿Residential mortgage-backed agencies |  | 0 |  | 0 |  | 17,918 |  | 412
﻿Commercial mortgage-backed agencies |  | 12,298 |  | 97 |  | 973 |  | 6
﻿Collateralized mortgage obligations |  | 0 |  | 0 |  | 0 |  | 0
﻿Obligations of states and political subdivisions |  | 0 |  | 0 |  | 8,981 |  | 260
﻿Collateralized debt obligations |  | 0 |  | 0 |  | 20,290 |  | 12,933
﻿Total available for sale | $ | 39,394 | $ | 108 | $ | 66,981 | $ | 13,864
﻿Held to Maturity: |  |  |  |  |  |  |  |
﻿U.S. government agencies | $ | 0 | $ | 0 | $ | 0 | $ | 0
﻿Residential mortgage-backed agencies |  | 3,850 |  | 5 |  | 0 |  | 0
﻿Commercial mortgage-backed agencies |  | 0 |  | 0 |  | 0 |  | 0
﻿Collateralized mortgage obligations |  | 0 |  | 0 |  | 0 |  | 0
﻿Obligations of states and political subdivisions |  | 0 |  | 0 |  | 2,608 |  | 117
﻿Total held to maturity | $ | 3,850 | $ | 5 | $ | 2,608 | $ | 117
﻿ |  |  |  |  |  |  |  |
﻿
Non-Cash OTTI Credit Losses Recognized in Earnings |
﻿ |  |  |  |
﻿(in thousands) | 2015 | 2014
﻿Balance of credit-related OTTI at January 1 | $ | 12,583 | $ | 13,422
﻿Decreases for previously recognized credit-related OTTI |  |  |  |
﻿ because there was an intent to sell |  | (10,029) |  | (165)
﻿Additions for decreases in cash flows expected to be collected |  | 602 |  | 0
﻿Reduction for increases in cash flows expected to be collected |  | (23) |  | (674)
﻿Balance of credit-related OTTI at December 31 | $ | 3,133 | $ | 12,583
﻿
Amortized Cost and Fair Values Classified by Contractual Maturity Date | The amortized cost and estimated fair value of securities by contractual maturity at December 31, 2015 are shown in the following table. Actual maturities will differ from contractual maturities because the issuers of the securities may have the right to call or prepay obligations with or without call or prepayment penalties. ﻿ ﻿
﻿ |  |  |  |
﻿ |  |  |  |
﻿(in thousands) | Amortized Cost | Fair Value
﻿Contractual Maturity |  |  |  |
﻿Available for sale: |  |  |  |
﻿Due in one year or less | $ | 0 | $ | 0
﻿Due after one year through five years |  | 37,577 |  | 37,593
﻿Due after five years through ten years |  | 16,147 |  | 16,676
﻿Due after ten years |  | 55,591 |  | 48,547
﻿ |  | 109,315 |  | 102,816
﻿Residential mortgage-backed agencies |  | 14,285 |  | 14,170
﻿Commercial mortgage-backed agencies |  | 43,780 |  | 43,636
﻿Collateralized mortgage obligations |  | 9,690 |  | 9,610
﻿ Total available for sale | $ | 177,070 | $ | 170,232
﻿Held to Maturity: |  |  |  |
﻿Due after five years through ten years | $ | 15,604 | $ | 16,116
﻿Due after ten years |  | 11,725 |  | 12,185
﻿ |  | 27,329 |  | 28,301
﻿Residential mortgage-backed agencies |  | 53,734 |  | 53,912
﻿Commercial mortgage-backed agencies |  | 18,078 |  | 18,232
﻿Collateralized mortgage obligations |  | 6,419 |  | 6,297
﻿Total held to maturity | $ | 105,560 | $ | 106,742
﻿

X
- References No definition available. + Details
Name: | us-gaap_AvailableForSaleSecuritiesAndHeldToMaturitySecuritiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments. + References No definition available. + Details
Name: | us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of other than temporary impairment (OTTI) related to credit losses recognized in earnings including: (a) the beginning balance of the amount related to credit losses on debt securities held by the investor at the beginning of the period for which a portion of an OTTI was recognized in other comprehensive income; (b) additions for the amount related to the credit loss for which an OTTI was not previously recognized; (c) reductions for securities sold during the period (realized); (d) reductions for securities for which the amount previously recognized in other comprehensive income was recognized in earnings because the investor intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis; (e) additional increases to the amount related to the credit loss for which an OTTI was previously recognized when the investor does not intend to sell the security and it is not more likely than not that the investor will be required to sell the security before recovery of its amortized cost basis; (f) reductions for increases in cash flows expected to be collected that are recognized over the remaining life of the security; and (g) the ending balance of the amount related to credit losses on debt securities held by the entity at the end of the period for which a portion of an OTTI was recognized in other comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27340-111563 + Details
Name: | us-gaap_OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the proceeds from sales of available-for-sale securities and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27357-111563 + Details
Name: | us-gaap_ScheduleOfRealizedGainLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27290-111563 + Details
Name: | us-gaap_ScheduleOfUnrealizedLossOnInvestmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of unrealized gains and losses on investments. + References No definition available. + Details
Name: | us-gaap_UnrealizedGainLossOnInvestmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration