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Note 11 - Income Taxes - Effects of Temporary Differences of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 1,792 | $ 1,395
Deferred compensation | 1,603 | 1,617
Deferred commissions and fees | 268 | 165
Impairment of other real estate owned | 742 | 924
Federal net operating loss carryforwards | 3,121 | 3,591
State net operating loss carryforwards | 184 | 231
Federal alternative minimum tax and general business credits carryforwards | 279 | 254
Unrealized loss on securities available-for-sale | 872 |
Other | 500 | 467
Total gross deferred tax assets | 9,361 | 8,644
Deferred tax liabilities: |  |
Premises and equipment | 327 | 411
Limited partnerships | 132 | 106
Unrealized gain on securities available-for-sale |  | 312
Cash flow hedges | 127 |
Other | 41 | 17
Total gross deferred tax liabilities | 627 | 846
Net deferred tax asset, included in other assets | $ 8,734 | $ 7,798

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