Note 3. Investment Securities: Other than Temporary Impairment, Credit Losses Recognized in Earnings (Tables)

3 Months Ended

Mar. 31, 2014

Other than Temporary Impairment, Credit Losses Recognized in Earnings

		Three Months Ended
		March 31,
		2014		2013

Balance at beginning of year	$	473	$	1,976
Additional credit losses for which an other-than-
temporary loss was previously recognized		-		-
Securities sold		-		-

Balance at end of period	$	473	$	1,976

- 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.

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