XML 45 R35.htm IDEA: XBRL DOCUMENT v3.7.0.1

Note 3 - Investment Securities - Available-for-sale and Held-to-maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Available-for-Sale, Amortized Cost	$ 185,076	$ 184,278
Available-for-Sale, Gross Unrealized Gains	884	936
Available-for-Sale, Gross Unrealized Losses	(2,102)	(3,304)
Available-for-Sale, Estimated Fair Value	183,858	181,910
Held-to-Maturity, Amortized Cost	29,639	25,904
Held-to-Maturity, Gross Unrealized Gains	25	20
Held-to-Maturity, Gross Unrealized Losses	(306)	(416)
Held-to-Maturity, Estimated Fair Value	29,358	25,508
Residential Mortgage Backed Securities [Member]
Available-for-Sale, Amortized Cost	97,003	99,922
Available-for-Sale, Gross Unrealized Gains	434	490
Available-for-Sale, Gross Unrealized Losses	(938)	(2,003)
Available-for-Sale, Estimated Fair Value	96,499	98,409
Commercial Mortgage Backed Securities [Member]
Available-for-Sale, Amortized Cost	77,606	71,761
Available-for-Sale, Gross Unrealized Gains	51	56
Available-for-Sale, Gross Unrealized Losses	(1,156)	(1,287)
Available-for-Sale, Estimated Fair Value	76,501	70,530
Held-to-Maturity, Amortized Cost	17,880	14,684
Held-to-Maturity, Gross Unrealized Gains	7	5
Held-to-Maturity, Gross Unrealized Losses	(132)	(148)
Held-to-Maturity, Estimated Fair Value	17,755	14,541
US Government Agencies Debt Securities [Member]
Available-for-Sale, Amortized Cost	2,000	2,000
Available-for-Sale, Gross Unrealized Gains	4
Available-for-Sale, Gross Unrealized Losses		(7)
Available-for-Sale, Estimated Fair Value	2,004	1,993
Held-to-Maturity, Amortized Cost	9,715	9,129
Held-to-Maturity, Gross Unrealized Gains	12	13
Held-to-Maturity, Gross Unrealized Losses	(152)	(222)
Held-to-Maturity, Estimated Fair Value	9,575	8,920
US States and Political Subdivisions Debt Securities [Member]
Available-for-Sale, Amortized Cost	7,637	9,759
Available-for-Sale, Gross Unrealized Gains	395	390
Available-for-Sale, Gross Unrealized Losses	(8)	(7)
Available-for-Sale, Estimated Fair Value	8,024	10,142
Held-to-Maturity, Amortized Cost	2,044	2,091
Held-to-Maturity, Gross Unrealized Gains	6	2
Held-to-Maturity, Gross Unrealized Losses	(22)	(46)
Held-to-Maturity, Estimated Fair Value	2,028	2,047
Corporate Debt Securities [Member]
Available-for-Sale, Amortized Cost	750	756
Available-for-Sale, Gross Unrealized Gains
Available-for-Sale, Gross Unrealized Losses
Available-for-Sale, Estimated Fair Value	750	756
US Treasury Securities [Member]
Available-for-Sale, Amortized Cost	80	80
Available-for-Sale, Gross Unrealized Gains
Available-for-Sale, Gross Unrealized Losses
Available-for-Sale, Estimated Fair Value	$ 80	$ 80

X

- Definition

Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

This item represents the cost of debt securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (aa)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.2)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of debt securities categorized neither as held-to-maturity nor trading.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=82896770&loc=d3e26610-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (aa)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-Subparagraph (b)-(g)
-URI http://asc.fasb.org/extlink&oid=75019621&loc=d3e62557-112803

+ Details

Name:	us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount after other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.1)
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.6)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

+ Details

Name:	us-gaap_HeldToMaturitySecurities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of accumulated unrealized gain on investments in debt securities classified as held-to-maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

+ Details

Name:	us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

+ Details

Name:	us-gaap_HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value of investments in debt securities classified as held-to-maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (aa)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

+ Details

Name:	us-gaap_HeldToMaturitySecuritiesFairValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_ResidentialMortgageBackedSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_CommercialMortgageBackedSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_USStatesAndPoliticalSubdivisionsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_USTreasurySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: