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FAIR VALUE (Tables)

3 Months Ended

Mar. 31, 2015

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

During the three months ended March 31, 2015 and 2014, the changes in the fair value of the liability measured using significant unobservable inputs (Level 3) was comprised of the following:



	Dollars in Thousands
	For the Three Months Ended
	March 31, 2015		March 31, 2014
Beginning balance at January 1	$	145	$	600
Total gains or losses:
Recognized in earnings	145		(50		)
Balance at March 31	$	290	$	550

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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