12. Premium Finance Placement Fees (Details) - USD ($)	3 Months Ended	9 Months Ended
Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Premium Finance Placement Fees Details
Placement fee revenue		$ 51,810	$ 54,343	$ 180,970
Early termination fee			350,000
Direct expenses		$ (13,966)	(12,989)	$ (43,002)
Net income before taxes from placement fees		$ 37,844	$ 391,354	$ 137,968

Fees and commissions from underwriting securities, private placements of securities, investment advisory and management services, merger and acquisition services, and other related consulting fees. Include fees and commissions from securities brokerage activities, from the sale and servicing of mutual funds, from the purchase and sale of securities and money market instruments where the bank is acting as agent for other banks or customers, and from the lending of securities owned by the bank or by bank customers (exclusive of trading revenue). Also includes the bank's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: unconsolidated subsidiaries, associated companies and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence and that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.13(b))

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

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