QNB (QNBC) 10-Q 8 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 01, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	QNB CORP
Entity Central Index Key	750,558
Trading Symbol	qnbc
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding (in shares)		3,401,488
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets
Cash and due from banks	$ 12,437	$ 9,159
Interest-bearing deposits in banks	56,991	7,832
Total cash and cash equivalents	69,428	16,991
Investment securities
Trading	4,312	4,189
Available-for-sale (amortized cost $365,367 and $362,742)	368,834	361,915
Held-to-maturity (fair value $147 and $151)	147	147
Restricted investment in bank stocks	522	508
Loans held-for-sale	456	987
Loans receivable	608,231	615,270
Allowance for loan losses	(7,593)	(7,554)
Net loans	600,638	607,716
Bank-owned life insurance	11,206	10,978
Premises and equipment, net	8,777	9,257
Accrued interest receivable	2,573	2,562
Net deferred tax assets	2,334	3,673
Other assets	2,704	2,013
Total assets	1,071,931	1,020,936
Deposits
Demand, non-interest bearing	105,029	98,543
Interest-bearing demand	291,228	274,925
Money market	72,756	67,172
Savings	229,323	221,770
Time	132,128	135,251
Time of $100 or more	96,248	92,125
Total deposits	926,712	889,786
Short-term borrowings	41,179	37,163
Accrued interest payable	310	330
Other liabilities	5,734	3,214
Total liabilities	973,935	930,493
Shareholders' Equity
Common stock, par value $0.625 per share; authorized 10,000,000 shares; 3,564,657 shares and 3,524,363 shares issued; 3,400,088 and 3,359,794 shares outstanding	2,228	2,203
Surplus	17,057	15,973
Retained earnings	78,899	75,289
Accumulated other comprehensive income (loss), net of tax	2,288	(546)
Treasury stock, at cost; 164,569 shares	(2,476)	(2,476)
Total shareholders' equity	97,996	90,443
Total liabilities and shareholders' equity	$ 1,071,931	$ 1,020,936

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Statement Of Financial Position [Abstract]
Available-for-sale, amortized cost	$ 365,367	$ 362,742
Held-to-maturity, fair value	$ 147	$ 151
Common stock, par value (in dollars per share)	$ 0.625	$ 0.625
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	3,564,657	3,524,363
Common stock, shares outstanding (in shares)	3,400,088	3,359,794
Treasury stock, shares (in shares)	164,569	164,569

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Interest income
Interest and fees on loans	$ 6,376	$ 6,302	$ 19,060	$ 18,148
Interest and dividends on investment securities (AFS & HTM):
Taxable	1,317	1,242	3,964	3,840
Tax-exempt	478	519	1,483	1,474
Interest on trading securities	36	43	106	124
Interest on interest-bearing balances and other interest income	80	32	138	105
Total interest income	8,287	8,138	24,751	23,691
Interest on deposits
Interest-bearing demand	177	170	492	490
Money market	48	40	142	114
Savings	233	204	688	600
Time	378	381	1,122	1,166
Time of $100 or more	330	300	967	890
Interest on short-term borrowings	36	28	115	87
Total interest expense	1,202	1,123	3,526	3,347
Net interest income	7,085	7,015	21,225	20,344
Provision for loan losses			125	60
Net interest income after provision for loan losses	7,085	7,015	21,100	20,284
Non-interest income
Total other-than-temporary impairment loss on investment securities	0	0	(192)
Net other-than temporary impairment losses on investment securities			(192)
Net gain on sale of investment securities	316	83	842	800
Net gain on investment securities	316	83	650	800
Net (loss) gain on trading activities	(39)	36	47	17
Fees for services to customers	425	434	1,205	1,240
ATM and debit card	419	397	1,229	1,153
Retail brokerage and advisory	129	180	425	557
Bank-owned life insurance	73	73	217	215
Merchant	86	75	242	226
Net gain on sale of loans	143	120	263	302
Other	92	95	316	259
Total non-interest income	1,644	1,493	4,594	4,769
Non-interest expense
Salaries and employee benefits	3,072	2,911	9,114	8,960
Net occupancy	438	427	1,305	1,336
Furniture and equipment	437	424	1,302	1,285
Marketing	220	174	681	596
Third party services	440	389	1,246	1,235
Telephone, postage and supplies	189	182	549	551
State taxes	178	173	499	520
FDIC insurance premiums	162	162	489	479
Other	480	731	1,543	1,802
Total non-interest expense	5,616	5,573	16,728	16,764
Income before income taxes	3,113	2,935	8,966	8,289
Provision for income taxes	821	715	2,311	1,999
Net income	$ 2,292	$ 2,220	$ 6,655	$ 6,290
Earnings per share - basic	$ 0.68	$ 0.66	$ 1.97	$ 1.89
Earnings per share - diluted	0.67	0.66	1.96	1.88
Cash dividends per share	$ 0.30	$ 0.29	$ 0.90	$ 0.87

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 3,113	$ 2,935	$ 8,966	$ 8,289
Net unrealized holding (losses) gains on securities:
Unrealized holding (losses) gains arising during the period	(875)	1,547	4,944	1,333
Reclassification adjustment for gains included in net income	(316)	(83)	(650)	(800)
Other comprehensive (loss) income	(1,191)	1,464	4,294	533
Unrealized holding (losses) gains arising during the period	(298)	526	1,681	453
Reclassification adjustment for gains included in net income	(107)	(29)	(221)	(273)
Other comprehensive (loss) income	(405)	497	1,460	180
Unrealized holding (losses) gains arising during the period	(577)	1,021	3,263	880
Reclassification adjustment for gains included in net income	(209)	(54)	(429)	(527)
Other comprehensive (loss) income	(786)	967	2,834	353
Total comprehensive income	1,922	4,399	13,260	8,822
Net income	821	715	2,311	1,999
Total comprehensive income	416	1,212	3,771	2,179
Net income	2,292	2,220	6,655	6,290
Total comprehensive income	$ 1,506	$ 3,187	$ 9,489	$ 6,643

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Common Stock [Member]Employee Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]
Balance (in shares) at Dec. 31, 2014		3,316,658
Balance at Dec. 31, 2014	$ 86,354	$ 2,176		$ 14,819	$ 70,928	$ 907	$ (2,476)
Net income	6,290				6,290
Other comprehensive income, net of tax	353					353
Cash dividends declared ($0.90 per share)	(2,901)				(2,901)
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)		23,796	1,721
Stock issued in connection with dividend reinvestment and stock purchase plan	667	$ 15		652
Stock issued for employee stock purchase plan	$ 43	$ 1		42
Stock issued for options exercised (in shares)	12,150	8,302
Stock issued for options exercised	$ 106	$ 5		101
Tax benefit of stock options exercised	20			20
Stock-based compensation expense	64			64
Balance (in shares) at Sep. 30, 2015		3,350,477
Balance at Sep. 30, 2015	$ 90,996	$ 2,197		15,698	74,317	1,260	(2,476)
Balance (in shares) at Dec. 31, 2015	3,359,794	3,359,794
Balance at Dec. 31, 2015	$ 90,443	$ 2,203		15,973	75,289	(546)	(2,476)
Net income	6,655				6,655
Other comprehensive income, net of tax	2,834					2,834
Cash dividends declared ($0.90 per share)	(3,045)				(3,045)
Stock issued in connection with dividend reinvestment and stock purchase plan (in shares)		24,886	1,540
Stock issued in connection with dividend reinvestment and stock purchase plan	753	$ 15		738
Stock issued for employee stock purchase plan	$ 41	$ 1		40
Stock issued for options exercised (in shares)	18,425	13,868
Stock issued for options exercised	$ 243	$ 9		234
Tax benefit of stock options exercised	12			12
Stock-based compensation expense	$ 60			60
Balance (in shares) at Sep. 30, 2016	3,400,088	3,400,088
Balance at Sep. 30, 2016	$ 97,996	$ 2,228		$ 17,057	$ 78,899	$ 2,288	$ (2,476)

Consolidated Statement of Shar7

Consolidated Statement of Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Retained Earnings [Member]
Cash dividends declared, per share (in dollars per share)	$ 0.90	$ 0.87

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Operating Activities
Net income	$ 6,655	$ 6,290
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	668	769
Provision for loan losses	125	60
Net gain on investment securities available-for-sale	(650)	(800)
Net (gain) loss on sale of other real estate owned, repossessed assets and premises and equipment	(2)	17
Net gain on sale of loans	(263)	(302)
Proceeds from sales of residential mortgages held-for-sale	7,188	9,595
Origination of residential mortgages held-for-sale	(6,394)	(9,233)
Income on bank-owned life insurance	(217)	(215)
Stock-based compensation expense	60	64
Net (increase) decrease in trading securities	(123)	582
Deferred income tax provision	(121)	66
Net increase in income taxes payable	141	17
Net (increase) decrease in accrued interest receivable	(11)	13
Amortization of mortgage servicing rights and change in valuation allowance	59	53
Net amortization of premiums and discounts on investment securities	1,396	1,583
Net decrease in accrued interest payable	(20)	(21)
Increase in other assets	(775)	(364)
Increase (decrease) in other liabilities	329	(908)
Net cash provided by operating activities	8,045	7,266
Investing Activities
Proceeds from payments, maturities and calls of investment securities available-for-sale	85,046	68,472
Proceeds from the sale of investment securities available-for-sale	31,892	27,480
Purchases of investment securities available-for-sale	(118,245)	(79,565)
Proceeds from redemption of investment in restricted bank stock	1,482	1,318
Purchase of restricted bank stock	(1,496)	(1,179)
Net decrease (increase) in loans	6,953	(27,580)
Net purchases of premises and equipment	(188)	(413)
Proceeds from sales of other real estate owned and repossessed assets	2	3,244
Net cash provided by (used in) investing activities	5,446	(8,223)
Financing Activities
Net increase in non-interest bearing deposits	6,486	11,172
Net increase in interest-bearing deposits	30,440	45,910
Net increase (decrease) in short-term borrowings	4,016	(2,601)
Tax benefit from exercise of stock options	12	20
Cash dividends paid, net of reinvestment	(2,662)	(2,579)
Proceeds from issuance of common stock	654	494
Net cash provided by financing activities	38,946	52,416
Increase in cash and cash equivalents	52,437	51,459
Cash and cash equivalents at beginning of year	16,991	16,991
Cash and cash equivalents at end of period	69,428	68,450
Supplemental Cash Flow Disclosures
Interest paid	3,546	3,368
Income taxes paid	2,227	1,904
Non-cash transactions:
Transfer of loans to repossessed assets or other real estate owned		215
Unsettled trades to purchase securities	$ 2,558	$ 3,987

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include the accounts of QNB Corp. and its wholly-owned subsidiary, QNB Bank (the “Bank”). The consolidated entity is referred to herein as “QNB” or the “Company”. All significant intercompany accounts and transactions are eliminated in the consolidated financial statements. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in QNB's 2015 Annual Report incorporated in the Form 10-K. Operating results for the three and nine month periods ended September 30, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016. The unaudited consolidated financial statements reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of the results of operations for the period and are of a normal and recurring nature. Tabular information, other than share and per share data, is presented in thousands of dollars. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from such estimates. The Company has evaluated events and transactions occurring subsequent to the balance sheet date of September 30, 2016, for items that should potentially be recognized or disclosed in these financial statements.

Note 2 - Recent Accounting Pron

Note 2 - Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2016
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Recent Accounting Pronouncements	2. RECENT ACCOUNTING PRONOUNCEMENTS On February 25, 2016, the FASB issued ASU 2016-02, Leases (Topic 842) On March 15, 2016, the FASB issued ASU 2016-07, Investments – Equity Method and Joint Ventures (Topic 323), Simplifying the Transition to the Equity Method of Accounting On March 17, 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations (Reporting Revenue Gross versus Net) On March 30, 2016, the FASB issued ASU 2016-09, Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting On June 16, 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) To that end, the new guidance: • Eliminates the probable initial recognition threshold in current U.S. GAAP and, instead, reflects an organization’s current estimate of all expected credit losses over the contractual term of its financial assets • Broadens the information an entity can consider when measuring credit losses to include forward-looking information • Increases usefulness of the financial statements by requiring timely inclusion of forecasted information in forming expectations of credit losses • Increases comparability of purchased financial assets with credit deterioration (PCD assets) with other purchased assets that do not have credit deterioration as well as originated assets because credit losses that are expected will be recorded through an allowance for credit losses for all assets • Increases users’ understanding of underwriting standards and credit quality trends by requiring additional information about credit quality indicators by year of origination (vintage) • For available-for-sale debt securities, aligns the income statement recognition of credit losses with the reporting period in which changes occur by recording credit losses (and subsequent changes in credit losses) through an allowance rather than a write down The new guidance affects organizations that hold financial assets and net investments in leases that are not accounted for at fair value with changes in fair value reported in net income. The new guidance affects loans, debt securities, trade receivables, net investments in leases, off-balance-sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. For public business entities that are U.S. Securities and Exchange Commission (SEC) filers, the new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early application will be permitted for all organizations for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. QNB is evaluating the impact of this new standard on its consolidated financial statements.

Note 3 - Stock-based Compensati

Note 3 - Stock-based Compensation and Shareholders' Equity	9 Months Ended
	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
STOCK-BASED COMPENSATION AND SHAREHOLDERS’ EQUITY	3. STOCK-BASED COMPENSATION AND SHAREHOLDERS’ EQUITY QNB sponsors stock-based compensation plans, administered by a Board Committee, under which both qualified and non-qualified stock options may be granted periodically to certain employees. Compensation cost has been measured using the fair value of an award on the grant date and is recognized over the service period, which is usually the vesting period. Stock-based compensation expense was $18,000 for both the three months ended September 30, 2016 and 2015. Stock-based compensation expense was $60,000 and $64,000 for the nine months ended September 30, 2016 and 2015, respectively. As of September 30, 2016, there was approximately $102,000 of unrecognized compensation cost related to unvested share-based compensation award grants that is expected to be recognized over the next 29 months. Options are granted to certain employees at prices equal to the market value of the stock on the date the options are granted. The 1998 Plan authorized the issuance of 220,500 shares. The time period during which any option is exercisable under the Plan is determined by the Committee but shall not commence before the expiration of six months after the date of grant or continue beyond the expiration of ten years after the date the option is awarded. The granted options vest after a three-year period. As of September 30, 2016, there were 225,058 options granted, 60,244 options forfeited, 164,814 options exercised and no remaining options outstanding under this Plan. The 1998 Plan expired on March 10, 2008. The 2005 Plan authorized the issuance of 200,000 shares. The terms of the 2005 Plan are identical to the 1998 Plan, except options expire five years after the grant date. As of September 30, 2016, there were 184,200 options granted, 65,050 options forfeited, 64,425 options exercised, and 54,725 options outstanding under this Plan. The 2005 Plan expired on March 15, 2015. The 2015 Plan authorizes the issuance of 300,000 shares. The terms of the 2015 Plan are identical to the 2005 Plan. There were 23,500 options granted and outstanding under this Plan as of September 30, 2016. There were no options forfeited or exercised as of September 30, 2016. The 2015 Plan expires on February 24, 2025. The fair value of each option is amortized into compensation expense on a straight-line basis between the grant date for the option and each vesting date. QNB estimated the fair value of stock options on the date of the grant using the Black-Scholes option pricing model. The model requires the use of numerous assumptions, many of which are highly subjective in nature. The following assumptions were used in the option pricing model in determining the fair value of options granted during the period: Nine months ended September 30, 2016 2015 Risk free interest rate 1.14 % 1.06 % Dividend yield 3.78 % 3.86 % Volatility 22.62 % 26.74 % Expected life (years) 4.20 5.00 The risk-free interest rate was selected based upon yields of U.S. Treasury issues with a term approximating the expected life of the option being valued. Historical information was the primary basis for the selection of the expected dividend yield, expected volatility and expected lives of the options. The fair market value of options granted in the first nine months of 2016 and 2015 was $3.79 and $4.38, respectively. Stock option activity during the nine months ended September 30, 2016 and 2015 is as follows: Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value Outstanding at December 31, 2015 82,875 $ 24.33 Granted 23,500 30.40 Exercised (18,425 ) 20.70 Forfeited (9,725 ) 25.61 Outstanding at September 30, 2016 78,225 $ 26.85 2.74 $ 560 Exercisable at September 30, 2016 23,100 $ 22.38 0.87 $ 268 Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value Outstanding at December 31, 2014 88,375 $ 23.27 Granted 21,000 29.25 Exercised (12,150 ) 17.81 Forfeited (12,650 ) 31.87 Outstanding at September 30, 2015 84,575 $ 24.25 2.50 $ 444 Exercisable at September 30, 2015 30,375 $ 20.87 0.89 $ 262

Note 4 - Share Repurchase Plan

Note 4 - Share Repurchase Plan	9 Months Ended
	Sep. 30, 2016
Temporary Equity Disclosure [Abstract]
SHARE REPURCHASE PLAN	4. SHARE REPURCHASE PLAN The Board of Directors has authorized the repurchase of up to 100,000 shares of its common stock in open market or privately negotiated transactions. The repurchase authorization does not bear a termination date. There were no shares repurchased during the nine months ended September 30, 2016 and 2015. As of September 30, 2016, 57,883 shares were repurchased under this authorization at an average price of $16.97 and a total cost of $982,000.

Note 5 - Earnings Per Share

Note 5 - Earnings Per Share	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	5. EARNINGS PER SHARE The following sets forth the computation of basic and diluted earnings per share: Three months ended September 30, Nine months ended September 30, 2016 2015 2016 2015 Numerator for basic and diluted earnings per share - net income $ 2,292 $ 2,220 $ 6,655 $ 6,290 Denominator for basic earnings per share - weighted average shares outstanding 3,391,471 3,343,011 3,381,491 3,332,650 Effect of dilutive securities - employee stock options 12,568 13,778 9,238 12,980 Denominator for diluted earnings per share - adjusted weighted average shares outstanding 3,404,039 3,356,789 3,390,729 3,345,630 Earnings per share - basic $ 0.68 $ 0.66 $ 1.97 $ 1.89 Earnings per share - diluted 0.67 0.66 1.96 1.88 There were no stock options that were anti-dilutive for the three-month period ended September 30, 2016, and 41,350 anti-dilutive options for the nine months ended September 30, 2016. There were 21,000 stock options that were anti-dilutive for both the three and nine-month periods ended September 30, 2015. These stock options were not included in the above calculation.

Note 6 - Comprehensive Income (

Note 6 - Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2016
Other Comprehensive Income Loss Tax [Abstract]
Comprehensive Income (Loss)	6. COMPREHENSIVE INCOME (LOSS) The following shows the components of accumulated other comprehensive income (loss) at September 30, 2016 and December 31, 2015: September 30, December 31, 2016 2015 Unrealized net holding gains (losses) on available-for-sale securities $ 3,780 $ (568 ) Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings (313 ) (259 ) Accumulated other comprehensive income (loss) 3,467 (827 ) Tax effect (1,179 ) 281 Accumulated other comprehensive income (loss), net of tax $ 2,288 $ (546 ) The following tables present amounts reclassified out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2016 and 2015: Three months ended September 30, Amount reclassified from accumulated other comprehensive income Details about accumulated other comprehensive income 2016 2015 Affected line item in statement of income Unrealized net holding gains on available-for-sale securities $ 316 $ 83 Net gain on sale of investment securities Tax effect (108 ) (28 ) Provision for income taxes Total reclass out of accumulated other comprehensive income, net of tax $ 208 $ 55 Net of tax Nine months ended September 30, Amount reclassified from accumulated other comprehensive income Details about accumulated other comprehensive income 2016 2015 Affected line item in statement of income Unrealized net holding gains on available-for-sale securities $ 842 $ 800 Net gain on sale of investment securities Other-than-temporary impairment losses on investment securities (192 ) - Net other-than-temporary impairment losses on investment securities 650 800 Tax effect (221 ) (273 ) Provision for income taxes Total reclass out of accumulated other comprehensive income, net of tax $ 429 $ 527 Net of tax

Note 7 - Investment Securities

Note 7 - Investment Securities	9 Months Ended
	Sep. 30, 2016
Investments Debt And Equity Securities [Abstract]
Investment Securities	7. INVESTMENT SECURITIES QNB engages in trading activities for its own account. Municipal securities that are held principally for resale in the near term are recorded in the trading account at fair value with changes in fair value recorded in non-interest income. There were net realized and unrealized losses of $39,000 recorded for the three months ended September 30, 2016, which compares to net realized and unrealized gains of $36,000 recorded for the three months ended September 30, 2015. There were net realized and unrealized gains of $47,000 and $17,000 recorded for the nine months ended September 30, 2016 and 2015, respectively. Unrealized gains on trading activity related to trading securities still held at September 30, 2016 and December 31, 2015 totaled $13,000 and $31,000, respectively. Interest and dividends are included in interest income. Trading securities, at fair value, at September 30, 2016 and December 31, 2015 were as follows: September 30, December 31, 2016 2015 State and municipal securities $ 4,312 $ 4,189 The amortized cost and estimated fair values of investment securities available-for-sale at September 30, 2016 and December 31, 2015 were as follows: Gross Gross unrealized unrealized Fair holding holding Amortized September 30, 2016 value gains losses cost U.S. Government agency $ 65,812 $ 167 $ (98 ) $ 65,743 State and municipal 73,560 1,701 (37 ) 71,896 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 132,746 2,277 (11 ) 130,480 Collateralized mortgage obligations (CMOs) 79,264 422 (298 ) 79,140 Pooled trust preferred 2,275 246 (950 ) 2,979 Corporate debt 7,112 50 (8 ) 7,070 Equity 8,065 338 (332 ) 8,059 Total investment securities available-for-sale $ 368,834 $ 5,201 $ (1,734 ) $ 365,367 Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2015 value gains losses cost U.S. Government agency $ 61,779 $ 88 $ (490 ) $ 62,181 State and municipal 78,954 1,554 (31 ) 77,431 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 136,681 944 (920 ) 136,657 Collateralized mortgage obligations (CMOs) 65,610 178 (1,178 ) 66,610 Pooled trust preferred 2,653 259 (897 ) 3,291 Corporate debt 9,004 15 (95 ) 9,084 Equity 7,234 516 (770 ) 7,488 Total investment securities available-for-sale $ 361,915 $ 3,554 $ (4,381 ) $ 362,742 The amortized cost and estimated fair value of securities available-for-sale by contractual maturity at September 30, 2016 are shown in the following table. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities are assigned to categories based on contractual maturity except for mortgage-backed securities and CMOs which are based on the estimated average life of these securities and municipal securities that have been pre-refunded. Amortized September 30, 2016 Fair value cost Due in one year or less $ 6,140 $ 6,085 Due after one year through five years 240,710 237,900 Due after five years through ten years 101,608 100,465 Due after ten years 12,311 12,858 Equity securities 8,065 8,059 Total investment securities available-for-sale $ 368,834 $ 365,367 For the three months ended September 30, 2016 and 2015, proceeds from sales of investment securities available-for-sale were approximately $3,078,000 and $685,000. Proceeds from sales of investment securities available-for-sale were approximately $31,892,000 and $27,480,000 for the nine months ended September 30, 2016 and 2015, respectively. At September 30, 2016 and December 31, 2015, investment securities available-for-sale totaling approximately $215,013,000 and $197,149,000, respectively, were pledged as collateral for repurchase agreements and deposits of public funds. The following table presents information related to the Company’s gains and losses on the sales of equity and debt securities, and losses recognized for the other-than-temporary impairment (“OTTI”) of these investments. Gains and losses on available-for-sale securities are computed on the specific identification method and included in non-interest income. Gross realized losses on equity and debt securities are net of other-than-temporary impairment charges: Three months ended September 30, 2016 Three months ended September 30, 2015 Other-than- Other-than- Gross Gross temporary Gross Gross temporary realized realized impairment realized realized impairment gains losses losses Net gains gains losses losses Net gains Equity securities $ 316 $ — $ — $ 316 $ 83 $ — $ — $ 83 Debt securities — — — — — — — — Total $ 316 $ — $ — $ 316 $ 83 $ — $ — $ 83 Nine months ended September 30, 2016 Nine months ended September 30, 2015 Other-than- Other-than- Gross Gross temporary Gross Gross temporary realized realized impairment realized realized impairment gains losses losses Net gains gains losses losses Net gains Equity securities $ 734 $ — $ (192 ) $ 542 $ 713 $ (23 ) $ — $ 690 Debt securities 181 (73 ) — 108 154 (44 ) — 110 Total $ 915 $ (73 ) $ (192 ) $ 650 $ 867 $ (67 ) $ — $ 800 The tax expense applicable to the net realized gains for the quarters and nine-month periods ended September 30, 2016 and 2015 were $107,000 and $29,000 for the quarter and $221,000 and $273,000 year-to-date, respectively. QNB recognizes OTTI for debt securities classified as available-for-sale in accordance with FASB ASC 320, Investments – Debt and Equity Securities The following table presents a roll forward of the credit loss component recognized in earnings. The credit loss component of the amortized cost represents the difference between the present value of expected future cash flows and the amortized cost basis of the security prior to considering credit losses. The beginning balance represents the credit loss component for debt securities for which OTTI occurred prior to the beginning of the year. Credit-impaired debt securities must be presented in two components based upon whether the current period is the first time the debt security was credit-impaired (initial credit impairment) or is not the first time the debt security was credit-impaired (subsequent credit impairments). No credit impairments were recognized on debt securities in the first nine months of 2016 or 2015. The table presents a summary of the cumulative credit-related other-than-temporary impairment charges recognized as components of earnings for debt securities still held by QNB: Nine months ended September 30, 2016 2015 Balance, beginning of period $ 1,153 $ 1,153 Additions: Initial credit impairments — — Subsequent credit impairments — — Balance, end of period $ 1,153 $ 1,153 The amortized cost and estimated fair values of investment securities held-to-maturity at September 30, 2016 and December 31, 2015 were as follows: Held-To-Maturity September 30, 2016 December 31, 2015 Gross Gross Gross Gross unrealized unrealized unrealized unrealized Amortized holding holding Fair Amortized holding holding Fair cost gains losses value cost gains losses value State and municipal securities $ 147 $ — $ — $ 147 $ 147 $ 4 $ — $ 151 The amortized cost and estimated fair value of securities held-to-maturity by contractual maturity at September 30, 2016 are shown in the following table. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized September 30, 2016 Fair value cost Due in one year or less $ 147 $ 147 Due after one year through five years — — Due after five years through ten years — — Due after ten years — — Total investment securities held-to-maturity $ 147 $ 147 There were no sales of investment securities classified as held-to-maturity during the three and nine months ended September 30, 2016 or 2015. The following table indicates the length of time individual securities have been in a continuous unrealized loss position at September 30, 2016 and December 31, 2015: September 30, 2016 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 15 $ 20,918 $ (98 ) $ — $ — $ 20,918 $ (98 ) State and municipal 11 3,796 (37 ) — — 3,796 (37 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 6 9,222 (11 ) — — 9,222 (11 ) Collateralized mortgage obligations (CMOs) 38 27,179 (100 ) 15,823 (198 ) 43,002 (298 ) Pooled trust preferred 5 — — 1,938 (950 ) 1,938 (950 ) Corporate debt 1 — — 1,003 (8 ) 1,003 (8 ) Equity 18 3,259 (240 ) 1,065 (92 ) 4,324 (332 ) Total 94 $ 64,374 $ (486 ) $ 19,829 $ (1,248 ) $ 84,203 $ (1,734 ) December 31, 2015 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 32 $ 40,949 $ (418 ) $ 4,426 $ (72 ) $ 45,375 $ (490 ) State and municipal 20 6,646 (19 ) 1,555 (12 ) 8,201 (31 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 62 90,796 (871 ) 1,403 (49 ) 92,199 (920 ) Collateralized mortgage obligations (CMOs) 49 28,372 (261 ) 26,354 (917 ) 54,726 (1,178 ) Pooled trust preferred 5 — — 2,193 (897 ) 2,193 (897 ) Corporate debt 6 5,988 (95 ) — — 5,988 (95 ) Equity 19 4,035 (695 ) 193 (75 ) 4,228 (770 ) Total 193 $ 176,786 $ (2,359 ) $ 36,124 $ (2,022 ) $ 212,910 $ (4,381 ) Management evaluates debt securities, which are comprised of U.S. Government agencies, state and municipalities, mortgage-backed securities, CMOs and corporate debt securities, for other-than-temporary impairment and considers the current economic conditions, the length of time and the extent to which the fair value has been less than cost, interest rates and the bond rating of each security. The unrealized losses at September 30, 2016 in U.S. Government securities, state and municipal securities, mortgage-backed securities, CMOs and corporate debt securities are primarily the result of interest rate fluctuations. If held to maturity, these bonds will mature at par, and QNB will not realize a loss. The Company has the intent to hold the securities and does not believe it will be required to sell the securities before recovery occurs. The Company’s investment in marketable equity securities primarily consists of investments in large cap stock companies. These equity securities are analyzed for impairment on an ongoing basis. Management believes these equity securities will recover in the foreseeable future. QNB evaluated the near-term prospects of the issuers in relation to the severity and duration of the impairment. Based on that evaluation and the Company’s ability and intent to hold those securities for a reasonable period of time sufficient for a forecasted recovery of fair value, the Company does not consider these equity securities to be other-than-temporarily impaired. QNB holds six pooled trust preferred securities as of September 30, 2016. These securities have a total amortized cost of approximately $2,979,000 and a fair value of $2,275,000. Five of the six securities have been in an unrealized loss position for more than twelve months. All of the pooled trust preferred securities are available-for-sale securities and are carried at fair value. The following table provides additional information related to pooled trust preferred securities (PreTSLs) as of September 30, 2016: Deal Class Book value Fair value Unrealized gains (losses) Realized OTTI credit loss (YTD 2016) Total recognized OTTI credit loss Moody's /Fitch ratings Current number of performing banks Current number of performing insurance companies Actual deferrals and defaults as a % of total collateral Total performing collateral as a % of outstanding bonds PreTSL IV Mezzanine * $ 243 $ 188 $ (55 ) $ — $ (1 ) B1/BB 5 — 18.0 % 141.2 % PreTSL XVII Mezzanine 606 456 (150 ) — (222 ) C/CC 34 5 21.6 99.7 PreTSL XIX Mezzanine 874 483 (391 ) — — Caa1/CC 41 12 7.7 102.0 PreTSL XXV Mezzanine 766 488 (279 ) — (222 ) Ca/C 44 5 27.0 89.3 PreTSL XXVI Mezzanine 399 323 (75 ) — (270 ) Caa3/C 45 7 18.0 97.4 PreTSL XXVI Mezzanine 91 337 246 — (438 ) Caa3/C 45 7 18.0 97.4 $ 2,979 $ 2,275 $ (704 ) $ — $ (1,153 ) Mezzanine* - only class of bonds still outstanding (represents the senior-most obligation of the trust) On January 14, 2014, Regulators released a final rule authorizing retention of pooled trust preferred securities backed primarily by bank-issued trust preferred securities which included the PreTSLs held by QNB. Due to the uncertainty invoked between the original release of the Volcker Rule and the final rule, there was a noticeable increase in trading activity. However, we believe most of these trades occurred under distress and do not represent trades made in an orderly market. Despite the trades that took place as discussed previously, the market for these securities at September 30, 2016 was not active and markets for similar securities also are not active. The new issue market is also inactive and the market values for these securities are depressed relative to historical levels. Lack of liquidity in the market for trust preferred collateralized debt obligations, credit rating downgrades and market uncertainties related to the financial industry are all factors contributing to the temporary impairment of these securities. Although these securities are classified as available-for-sale, the Company has the intent to hold the securities and does not believe it will be required to sell the securities before recovery occurs. As illustrated in the previous table, these securities are comprised mainly of securities issued by banks, and to a lesser degree, insurance companies. QNB owns the mezzanine tranches of these securities, except for PreTSL IV which represents the senior-most obligation of the trust. On a quarterly basis we evaluate our debt securities for other-than-temporary impairment (OTTI), which involves the use of a third-party valuation firm to assist management with the valuation. When evaluating these investments a credit-related portion and a non-credit related portion of impairment are determined. The credit related portion is recognized in earnings and represents the expected shortfall in future cash flows. The non-credit related portion is recognized in other comprehensive income and represents the difference between the book value and the fair value of the security less any current quarter credit related impairment. For the three and nine months ended September 30, 2016 and 2015, no other-than-temporary impairment charges representing credit impairment were recognized on our pooled trust preferred collateralized debt obligations. A discounted cash flow analysis provides the best estimate of credit related OTTI for these securities. Additional information related to this analysis follows. All of the pooled trust preferred collateralized debt obligations held by QNB are rated lower than AA and are measured for OTTI within the scope of ASC 325 (formerly known as EITF 99-20), Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to be Held by a Transferor in Securitized Financial Assets, and Amendments to the Impairment Guidance of EITF Issue No. 99-20 Results of a discounted cash flow test are significantly affected by other variables such as the estimate of future cash flows (including prepayments), credit worthiness of the underlying banks and insurance companies and determination of probability and severity of default of the underlying collateral. The following provides additional information for each of these variables: • Estimate of Future Cash Flows – Cash flows are constructed in an INTEXcalc valuation model. INTEX is a proprietary cash flow model recognized as the industry standard for analyzing all types of structured debt products. It includes each deal’s structural features updated with trustee information, including asset-by-asset detail, as it becomes available. The modeled cash flows are then used to determine if all the scheduled principal and interest payments of the investments will be returned. For purposes of the cash flow analysis, relatively modest rates of prepayment of 1% were forecasted. In addition to the base prepayment assumption, due to the enactment of the Dodd-Frank Act’s revised Tier 1 capital treatment, additional prepayment analysis was performed. Trust preferred securities issued by banks with more than $15 billion in total assets at December 31, 2009 were identified. The current credit rating of these institutions was reviewed and it was assumed that any U.S. bank holding company with an investment grade credit rating and any foreign banking organization would prepay their issuance as soon as possible. For those institutions rated below investment grade we assumed that any holding company that could refinance for a cost savings of more than 2% when compared to the approximate cost of long-term funding given their rating and marketplace interest rates, will refinance as soon as possible. For issuers not impacted by the Tier 1 regulatory capital legislation enacted by the Dodd-Frank Act, the issuers that have shown a recent history of prepayment of both floating rate and fixed rate issues were identified and it was assumed these issuers will prepay as soon as possible. • Credit Analysis – A quarterly credit evaluation is performed for the companies comprising the collateral across the various pooled trust preferred securities. This credit evaluation considers any available evidence and focuses on capitalization, asset quality, profitability, liquidity, stock price performance, whether the institution has received TARP funding, whether the TARP funding was redeemed or resold through a Treasury Department auction at a premium or discount, and whether the institution has shown the ability to generate additional capital either internally or externally. • Probability of Default – A near-term probability of default is determined for each issuer based on its financial condition and is used to calculate the expected impact of future deferrals and defaults on the expected cash flows. Each issuer in the collateral pool is assigned a near-term probability of default based on individual performance and financial characteristics. Various studies suggest that the rate of bank failures between 1934 and 2015 were approximately 0.37%. Thus, in addition to the specific bank default assumptions used for the near term, for future defaults on the individual banks in the analysis for 2016 and beyond the rate used is calculated based on historic default averages and factoring that number based on a comparison of key financial ratios of active individual issuers without a short-term probability of default compared to all FDIC insured banks. Default factors used in the cash flow analysis range from 0.25% to 0.51%. • Severity of Loss – In addition to the probability of default discussed above, a severity of loss (projected recovery) is determined in all cases. In the current analysis, the severity of loss ranges from 0% to 100% depending on the estimated credit worthiness of the individual issuer. Based on information from various published studies, a 95% severity of loss was utilized for defaults projected in 2016 and thereafter. Based upon the analysis performed by management as of September 30, 2016, it is probable that we will collect all contractual principal and interest payments on one of our six pooled trust preferred securities, PreTSL XIX. The expected principal shortfall on the remaining pooled trust preferred securities has resulted in credit related other-than-temporary impairment charges in previous years. All of these pooled trust preferred securities held by QNB could be subject to additional write-downs in the future if additional deferrals and defaults occur.

Note 8 - Loans & Allowance for

Note 8 - Loans & Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Loans & Allowance for Loan Losses	8. LOANS & ALLOWANCE FOR LOAN LOSSES Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the principal amount outstanding, net of deferred loan fees and costs. Interest income is accrued on the principal amount outstanding. Loan origination and commitment fees and related direct costs are deferred and amortized to income over the term of the respective loan and loan commitment period as a yield adjustment. Loans held-for-sale consists of residential mortgage loans that are carried at the lower of aggregate cost or fair value. Net unrealized losses, if any, are recognized through a valuation allowance charged to income. Gains and losses on residential mortgages held-for-sale are included in non-interest income. QNB maintains an allowance for loan losses, which is intended to absorb probable known and inherent losses in the outstanding loan portfolio. The allowance is reduced by actual credit losses and is increased by the provision for loan losses and recoveries of previous losses. The provisions for loan losses are charged to earnings to bring the total allowance for loan losses to a level considered necessary by management. The allowance for loan losses is based on management’s continuing review and evaluation of the loan portfolio. The level of the allowance is determined by assigning specific reserves to individually identified problem credits and general reserves to all other loans. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value) of the impaired loan is lower than the carrying value of that loan. The portion of the allowance that is allocated to internally criticized and non-accrual loans is determined by estimating the inherent loss on each credit after giving consideration to the value of underlying collateral. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates. These loss rates are based on a three year history of charge-offs and are more heavily weighted for recent experience for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include: 1. Lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices. 2. Effect of external factors, such as legal and regulatory requirements. 3. National, regional, and local economic and business conditions as well as the condition of various market segments, including the value of underlying collateral for collateral dependent loans. 4. Nature and volume of the portfolio including growth. 5. Experience, ability, and depth of lending management and staff. 6. Volume and severity of past due, classified and nonaccrual loans. 7. Quality of the Company’s loan review system, and the degree of oversight by the Company’s Board of Directors. 8. Existence and effect of any concentrations of credit and changes in the level of such concentrations. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. Management emphasizes loan quality and close monitoring of potential problem credits. Credit risk identification and review processes are utilized in order to assess and monitor the degree of risk in the loan portfolio. QNB’s lending and credit administration staff are charged with reviewing the loan portfolio and identifying changes in the economy or in a borrower’s circumstances which may affect the ability to repay debt or the value of pledged collateral. A loan classification and review system exists that identifies those loans with a higher than normal risk of uncollectibility. Each commercial loan is assigned a grade based upon an assessment of the borrower’s financial capacity to service the debt and the presence and value of collateral for the loan. An independent loan review group tests risk assessments and evaluates the adequacy of the allowance for loan losses. Management meets monthly to review the credit quality of the loan portfolio and quarterly to review the allowance for loan losses. In addition, various regulatory agencies, as an integral part of their examination process, periodically review QNB’s allowance for loan losses. Such agencies may require QNB to recognize additions to the allowance based on their judgments using information available to them at the time of their examination. Management believes that it uses the best information available to make determinations about the adequacy of the allowance and that it has established its existing allowance for loan losses in accordance with GAAP. If circumstances differ substantially from the assumptions used in making determinations, future adjustments to the allowance for loan losses may be necessary and results of operations could be affected. Because future events affecting borrowers and collateral cannot be predicted with certainty, there can be no assurance that increases to the allowance will not be necessary should the quality of any loans deteriorate as a result of the factors discussed above. Major classes of loans are as follows: September 30, December 31, 2016 2015 Commercial: Commercial and industrial $ 110,892 $ 124,397 Construction 32,133 27,372 Secured by commercial real estate 233,430 235,171 Secured by residential real estate 65,671 63,164 State and political subdivisions 35,033 40,285 Indirect lease financing 8,707 10,371 Retail: 1-4 family residential mortgages 46,544 42,833 Home equity loans and lines 70,408 67,384 Consumer 5,306 4,286 Total loans 608,124 615,263 Net unearned costs 107 7 Loans receivable $ 608,231 $ 615,270 Loans secured by commercial real estate include all loans collateralized at least in part by commercial real estate. These loans may not be for the expressed purpose of conducting commercial real estate transactions. Overdrafts are reclassified as loans and are included in consumer loans above and total loans on the balance sheet. At September 30, 2016 and December 31, 2015, overdrafts were approximately $172,000 and $203,000, respectively. QNB generally lends in its trade area which is comprised of Quakertown and the surrounding communities. To a large extent, QNB makes loans collateralized at least in part by real estate. Its lending activities could be affected by changes in the general economy, the regional economy, or real estate values. Other than disclosed in the table above, at September 30, 2016, there were no concentrations of loans exceeding 10% of total loans. The Company engages in a variety of lending activities, including commercial, residential real estate and consumer transactions. The Company focuses its lending activities on individuals, professionals and small to medium sized businesses. Risks associated with lending activities include economic conditions and changes in interest rates, which can adversely impact both the ability of borrowers to repay their loans and the value of the associated collateral. Commercial and industrial loans, commercial real estate loans, construction loans and residential real estate loans with a business purpose are generally perceived as having more risk of default than residential real estate loans with a personal purpose and consumer loans. These types of loans involve larger loan balances to a single borrower or groups of related borrowers and are more susceptible to a risk of loss during a downturn in the business cycle. These loans may involve greater risk because the availability of funds to repay these loans depends on the successful operation of the borrower’s business. The assets financed are used within the business for its ongoing operation. Repayment of these kinds of loans generally comes from the cash flow of the business or the ongoing conversions of assets, such as accounts receivable and inventory, to cash. Typical collateral for commercial and industrial loans includes the borrower’s accounts receivable, inventory and machinery and equipment. Commercial real estate and residential real estate loans secured for a business purpose are originated primarily within the eastern Pennsylvania market area at conservative loan-to-value ratios and often backed by the individual guarantees of the borrowers or owners. Repayment of this kind of loan is dependent upon either the ongoing cash flow of the borrowing entity or the resale of or lease of the subject property. Commercial real estate loans may be affected to a greater extent than residential loans by adverse conditions in real estate markets or the economy because commercial real estate borrowers’ ability to repay their loans depends on successful development of their properties, as well as the factors affecting residential real estate borrowers. Loans to state and political subdivisions are tax-exempt or taxable loans to municipalities, school districts and housing and industrial development authorities. These loans can be general obligations of the municipality or school district repaid through their taxing authority, revenue obligations repaid through the income generated by the operations of the authority, such as a water or sewer authority, or loans issued to a housing and industrial development agency, for which a private corporation is responsible for payments on the loans. Indirect lease financing receivables represent loans to small businesses that are collateralized by equipment. These loans tend to have higher risk characteristics but generally provide higher rates of return. These loans are originated by a third party and purchased by QNB based on criteria specified by QNB. The criteria include minimum credit scores of the borrower, term of the lease, type and age of equipment financed and geographic area. The geographic area primarily represents states contiguous to Pennsylvania. QNB is not the lessor and does not service these loans. The Company originates fixed-rate and adjustable-rate real estate-residential mortgage loans for personal purposes that are secured by first liens on the underlying 1-4 family residential properties. Credit risk exposure in this area of lending is minimized by the evaluation of the credit worthiness of the borrower, including debt-to-income ratios, credit scores and adherence to underwriting policies that emphasize conservative loan-to-value ratios of generally no more than 80%. Residential mortgage loans granted in excess of the 80% loan-to-value ratio criterion are generally insured by private mortgage insurance. The real estate-home equity portfolio consists of fixed-rate home equity loans and variable-rate home equity lines of credit. Risks associated with loans secured by residential properties are generally lower than commercial loans and include general economic risks, such as the strength of the job market, employment stability and the strength of the housing market. Since most loans are secured by a primary or secondary residence, the borrower’s continued employment is the greatest risk to repayment. The Company offers a variety of loans to individuals for personal and household purposes. Consumer loans are generally considered to have greater risk than first or second mortgages on real estate because they may be unsecured, or, if they are secured, the value of the collateral may be difficult to assess and is more likely to decrease in value than real estate. Credit risk in this portfolio is controlled by conservative underwriting standards that consider debt-to-income levels and the creditworthiness of the borrower and, if secured, collateral values. The Company employs an eight (8) grade risk rating system related to the credit quality of commercial loans, loans to state and political subdivisions and indirect lease financing of which the first four categories are pass categories (credits not adversely rated). The following is a description of the internal risk ratings and the likelihood of loss related to each risk rating. 1 - Excellent - no apparent risk 2 - Good - minimal risk 3 - Acceptable - average risk 4 - Watch List - greater than average risk 5 - Special Mention - potential weaknesses 6 - Substandard - well defined weaknesses 7 - Doubtful - full collection unlikely 8 - Loss - considered uncollectible The Company maintains a loan review system, which allows for a periodic review of our loan portfolio and the early identification of potential problem loans. Each loan officer assigns a rating to all loans in the portfolio at the time the loan is originated. Loans with risk ratings of one through three are reviewed annually based on the borrower’s fiscal year. Loans with risk ratings of four are reviewed every six to twelve months based on the dollar amount of the relationship with the borrower. Loans with risk ratings of five through eight are reviewed at least quarterly, and as often as monthly, at management’s discretion. The Company also utilizes an outside loan review firm to review the portfolio on a semi-annual basis to provide the Board of Directors and senior management an independent review of the Bank’s loan portfolio on an ongoing basis. These reviews are designed to recognize deteriorating credits in their earliest stages in an effort to reduce and control risk in the lending function as well as identifying potential shifts in the quality of the loan portfolio. The examinations by the outside loan review firm include the review of lending activities with respect to underwriting and processing new loans, monitoring the risk of existing loans and to provide timely follow-up and corrective action for loans showing signs of deterioration in quality. In addition, the outside firm reviews the methodology for the allowance for loan losses to determine compliance to policy and regulatory guidance. The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Company’s internal risk rating system as of September 30, 2016 and December 31, 2015: September 30, 2016 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 102,130 $ 700 $ 8,062 $ — $ 110,892 Construction 32,122 — 11 — 32,133 Secured by commercial real estate 218,404 3,504 11,522 — 233,430 Secured by residential real estate 63,004 233 2,434 — 65,671 State and political subdivisions 35,033 — — — 35,033 Indirect lease financing 8,571 — 136 — 8,707 $ 459,264 $ 4,437 $ 22,165 $ — $ 485,866 December 31, 2015 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 117,246 — $ 7,151 $ — $ 124,397 Construction 27,355 — 17 — 27,372 Secured by commercial real estate 218,958 $ 361 15,852 — 235,171 Secured by residential real estate 60,286 34 2,844 — 63,164 State and political subdivisions 39,027 — 1,258 — 40,285 Indirect lease financing 10,168 — 203 — 10,371 $ 473,040 $ 395 $ 27,325 $ — $ 500,760 For retail loans, the Company evaluates credit quality based on the performance of the individual credits. The following tables present the recorded investment in the retail classes of the loan portfolio based on payment activity as of September 30, 2016 and December 31, 2015: September 30, 2016 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 46,274 $ 270 $ 46,544 Home equity loans and lines 70,312 96 70,408 Consumer 5,211 95 5,306 $ 121,797 $ 461 $ 122,258 December 31, 2015 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 42,546 $ 287 $ 42,833 Home equity loans and lines 67,257 127 67,384 Consumer 4,286 — 4,286 $ 114,089 $ 414 $ 114,503 The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past due status as of September 30, 2016 and December 31, 2015: September 30, 2016 30-59 past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 15 — — $ 15 $ 110,877 $ 110,892 Construction — — — — 32,133 32,133 Secured by commercial real estate 962 $ 1,226 $ 861 3,049 230,381 233,430 Secured by residential real estate 92 — 327 419 65,252 65,671 State and political subdivisions — — — — 35,033 35,033 Indirect lease financing 134 133 282 549 8,158 8,707 Retail: 1-4 family residential mortgages — — — — 46,544 46,544 Home equity loans and lines 55 172 — 227 70,181 70,408 Consumer 26 2 — 28 5,278 5,306 $ 1,284 $ 1,533 $ 1,470 $ 4,287 $ 603,837 $ 608,124 December 31, 2015 30-59 days past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 95 — — $ 95 $ 124,302 $ 124,397 Construction 63 — — 63 27,309 27,372 Secured by commercial real estate 443 — $ 935 1,378 233,793 235,171 Secured by residential real estate — $ 97 369 466 62,698 63,164 State and political subdivisions — — — — 40,285 40,285 Indirect lease financing 320 53 130 503 9,868 10,371 Retail: 1-4 family residential mortgages 641 234 — 875 41,958 42,833 Home equity loans and lines 272 — 45 317 67,067 67,384 Consumer 12 10 — 22 4,264 4,286 $ 1,846 $ 394 $ 1,479 $ 3,719 $ 611,544 $ 615,263 The following tables disclose the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of September 30, 2016 and December 31, 2015: September 30, 2016 90 due (still accruing) Non-accrual Commercial: Commercial and industrial — $ 2,908 Construction — — Secured by commercial real estate — 3,319 Secured by residential real estate — 1,417 State and political subdivisions — — Indirect lease financing $ 150 132 Retail: 1-4 family residential mortgages — 270 Home equity loans and lines — 96 Consumer — 95 $ 150 $ 8,237 December 31, 2015 90 due (still accruing) Non-accrual Commercial: Commercial and industrial — $ 3,433 Construction — — Secured by commercial real estate — 3,627 Secured by residential real estate — 1,803 State and political subdivisions — — Indirect lease financing $ 11 143 Retail: 1-4 family residential mortgages — 287 Home equity loans and lines — 127 Consumer — — $ 11 $ 9,420 Activity in the allowance for loan losses for the three months ended September 30, 2016 and 2015 are as follows: Three months ended September 30, 2016 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,350 $ (55 ) — $ 9 $ 1,304 Construction 429 (79 ) — — 350 Secured by commercial real estate 2,231 233 — 2 2,466 Secured by residential real estate 1,550 (57 ) — 50 1,543 State and political subdivisions 204 (64 ) — — 140 Indirect lease financing 226 (6 ) — — 220 Retail: 1-4 family residential mortgages 298 (20 ) — — 278 Home equity loans and lines 343 (7 ) — 4 340 Consumer 73 33 $ (29 ) 7 84 Unallocated 846 22 N/A N/A 868 $ 7,550 $ — $ (29 ) $ 72 $ 7,593 Three months ended September 30, 2015 Balance, beginning of period Provision (credit) for loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,603 $ (79 ) — $ 11 $ 1,535 Construction 149 118 — — 267 Secured by commercial real estate 2,655 (494 ) — 3 2,164 Secured by residential real estate 1,635 (53 ) $ (4 ) 2 1,580 State and political subdivisions 232 (4 ) — — 228 Indirect lease financing 121 (4 ) — 5 122 Retail: 1-4 family residential mortgages 313 (7 ) — — 306 Home equity loans and lines 474 (28 ) — 4 450 Consumer 71 18 (17 ) 10 82 Unallocated 402 533 N/A N/A 935 $ 7,655 $ — $ (21 ) $ 35 $ 7,669 Activity in the allowance for loan losses for the nine months ended September 30, 2016 and 2015 are as follows: Nine months ended September 30, 2016 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,521 $ (105 ) $ (140 ) $ 28 $ 1,304 Construction 286 64 — — 350 Secured by commercial real estate 2,411 49 — 6 2,466 Secured by residential real estate 1,812 (359 ) (20 ) 110 1,543 State and political subdivisions 222 (82 ) — — 140 Indirect lease financing 164 99 (52 ) 9 220 Retail: 1-4 family residential mortgages 350 (72 ) — — 278 Home equity loans and lines 428 (102 ) — 14 340 Consumer 76 49 (62 ) 21 84 Unallocated 284 584 N/A N/A 868 $ 7,554 $ 125 $ (274 ) $ 188 $ 7,593 Nine months ended September 30, 2015 Balance, beginning of period Provision (credit) for loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,892 $ (357 ) $ (30 ) $ 30 $ 1,535 Construction 297 (30 ) — — 267 Secured by commercial real estate 2,700 (458 ) (85 ) 7 2,164 Secured by residential real estate 1,630 251 (321 ) 20 1,580 State and political subdivisions 221 7 — — 228 Indirect lease financing 93 22 (8 ) 15 122 Retail: 1-4 family residential mortgages 312 (6 ) — — 306 Home equity loans and lines 453 (19 ) — 16 450 Consumer 85 33 (58 ) 22 82 Unallocated 318 617 N/A N/A 935 $ 8,001 $ 60 $ (502 ) $ 110 $ 7,669 As previously discussed, the Company maintains a loan review system, which includes a continuous review of the loan portfolio by internal and external parties to aid in the early identification of potential impaired loans. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial loans, loans to state and political subdivisions and indirect lease financing loans by using either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral dependent. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential mortgage loans for impairment disclosures, unless such loans are part of a larger relationship that is impaired, or are classified as a troubled debt restructuring. An allowance for loan losses is established for an impaired loan if its carrying value exceeds its estimated fair value. The estimated fair values of the majority of the Company’s impaired loans are measured based on the estimated fair value of the loan’s collateral. For commercial loans secured by real estate, estimated fair values are determined primarily through third-party appraisals. When a real estate secured loan becomes impaired, a decision is made regarding whether an updated certified appraisal of the real estate is necessary. This decision is based on various considerations, including the age of the most recent appraisal, the loan-to-value ratio based on the original appraisal and the condition of the property. Appraised values are discounted to arrive at the estimated selling price of the collateral, which is considered to be the estimated fair value. The discounts also include estimated costs to sell the property. For commercial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable agings or equipment appraisals or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. From time to time, QNB may extend, restructure, or otherwise modify the terms of existing loans, on a case-by-case basis, to remain competitive and retain certain customers, as well as assist other customers that may be experiencing financial difficulties. A loan is considered to be a troubled debt restructuring (“TDR”) loan when the Company grants a concession to the borrower because of the borrower’s financial condition that it would not otherwise consider. Such concessions include the reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates to less than the current market rate for new obligations with similar risk. Loans classified as TDRs are considered non-performing and are also designated as impaired. The concessions made for TDRs involve lowering the monthly payments on loans through periods of interest only payments, a reduction in interest rate below a market rate or an extension of the term of the loan without a corresponding adjustment to the risk premium reflected in the interest rate, or a combination of these three methods. The restructurings rarely result in the forgiveness of principal or accrued interest. If the borrower has demonstrated performance under the previous terms and our underwriting process shows the borrower has the capacity to continue to perform under the restructured terms, the loan will continue to accrue interest. Non-accruing restructured loans may be returned to accrual status when there has been a sustained period of repayment performance (generally six consecutive months of payments) and both principal and interest are deemed collectible. TDR loans that are in compliance with their modified terms and that yield a market rate may be removed from the TDR status after a period of performance. Performing TDRs (not reported as non-accrual or past due 90 days or more and still accruing) totaled $1,149,000 and $1,288,000 as of September 30, 2016 and December 31, 2015, respectively. Non-performing TDRs totaled $2,279,000 and $990,000 as of September 30, 2016 and December 31, 2015, respectively. All TDRs are included in impaired loans. The following table illustrates the specific reserve for loan losses allocated to loans modified as TDRs. These specific reserves are included in the allowance for loan losses for loans individually evaluated for impairment. September 30, 2016 December 31, 2015 Unpaid principal balance Related allowance Unpaid principal balance Related allowance TDRs with no specific allowance recorded $ 2,860 — $ 1,787 — TDRs with an allowance recorded 568 $ 388 491 $ 491 $ 3,428 $ 388 $ 2,278 $ 491 There were eleven newly identified TDRs during the nine months ended September 30, 2016. The TDR concessions involved extension of a maturity date, renewal of a line of credit and concessions to lower monthly payments. As of September 30, 2016 and December 31, 2015, QNB had commitments of $2,020,000 and $1,919,000, respectively, to lend additional funds to customers with loans whose terms have been modified in troubled debt restructurings. There were charge-offs of $0 and $5,000 during the nine months ended September 30, 2016 and 2015, respectively, resulting from loans previously modified as TDRs. The following tables present loans, by loan class, modified as TDRs during the three and nine months ended September 30, 2016 and 2015. The pre-modification and post-modification outstanding recorded investments disclosed in the tables below, represent carrying amounts immediately prior to the modification and as of the period end indicated. Three months ended September 30, 2016 2015 Number contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Number of contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Retail: 1-4 family residential mortgages — — — 1 $ 142 $ 142 Consumer 1 $ 96 $ 95 — — — 1 $ 96 $ 95 1 $ 142 $ 142 Nine months ended September 30, 2016 2015 Number contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Number of contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Commercial: Commercial and industrial 6 $ 1,074 $ 1,033 — — — Secured by residential real estate 4 524 503 — — — Retail: 1-4 family residential mortgages — — — 1 $ 142 $ 142 Consumer 1 96 95 — — — 11 $ 1,694 $ 1,631 1 $ 142 $ 142 There were no loans modified as TDRs within 12 months prior to September 30, 2016 and 2015 for which there was a payment default (60 days or more past due) during the three and nine months ended September 30, 2016 and 2015. There were no consumer mortgage loans secured by residential real estate for which foreclosure proceedings are in process at September 30, 2016. The following tables present the balance in the allowance for loan losses at September 30, 2016 and December 31, 2015 disaggregated on the basis of the Company’s impairment method by class of loans receivable along with the balance of loans receivable by class, excluding unearned fees and costs, disaggregated on the basis of the Company’s impairment methodology: Allowance for Loan Losses Loans Receivable September 30, 2016 Balance Balance to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 1,304 $ 462 $ 842 $ 110,892 $ 3,820 $ 107,072 Construction 350 — 350 32,133 280 31,853 Secured by commercial real estate 2,466 — 2,466 233,430 6,050 227,380 Secured by residential real estate 1,543 189 1,354 65,671 1,716 63,955 State and political subdivisions 140 — 140 35,033 — 35,033 Indirect lease financing 220 55 165 8,707 132 8,575 Retail: 1-4 family residential mortgages 278 11 267 46,544 561 45,983 Home equity loans and lines 340 — 340 70,408 119 70,289 Consumer 84 — 84 5,306 95 5,211 Unallocated 868 N/A N/A N/A N/A N/A $ 7,593 $ 717 $ 6,008 $ 608,124 $ 12,773 $ 595,351 Allowance for Loan Losses Loans Receivable December 31, 2015 Balance Balance related to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 1,521 $ 712 $ 809 $ 124,397 $ 4,586 $ 119,811 Construction 286 — 286 27,372 364 27,008 Secured by commercial real estate 2,411 14 2,397 235,171 6,998 228,173 Secured by residential real estate 1,812 203 1,609 63,164 2,113 61,051 State and political subdivisions 222 — 222 40,285 — 40,285 Indirect lease financing 164 20 144 10,371 146 10,225 Retail: 1-4 family residential mortgages 350 25 325 42,833 583 42,250 Home equity loans and lines 428 — 428 67,384 151 67,233 Consumer 76 — 76 4,286 — 4,286 Unallocated 284 N/A N/A N/A N/A N/A $ 7,554 $ 974 $ 6,296 $ 615,263 $ 14,941 $ 600,322 The following tables summarize additional information in regards to impaired loans by loan portfolio class as of September 30, 2016 and December 31, 2015: September 30, 2016 December 31, 2015 Recorded investment (after charge-offs) Unpaid principal balance Related allowance Recorded investment (after charge-offs) Unpaid principal balance Related allowance With no specific allowance recorded: Commercial: Commercial and industrial $ 3,167 $ 3,531 $ — $ 3,629 $ 3,923 $ — Construction 280 301 — 364 364 — Secured by commercial real estate 6,050 6,004 — 6,932 7,416 — Secured by residential real estate 918 1,286 — 942 1,653 — State and political subdivis

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements and Disclosures	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements and Disclosures	9. FAIR VALUE MEASUREMENTS AND DISCLOSURES Financial Accounting Standards Board (FASB) ASC 820, Fair Value Measurements and Disclosures ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2: Quoted prices in markets that are not active, or inputs that are observable either directly or indirectly, for substantially the full term of the asset or liability. Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity). An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The measurement of fair value should be consistent with one of the following valuation techniques: market approach, income approach, and/or cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities (including a business). For example, valuation techniques consistent with the market approach often use market multiples derived from a set of comparables. Multiples might lie in ranges with a different multiple for each comparable. The selection of where within the range the appropriate multiple falls requires judgment, considering factors specific to the measurement (qualitative and quantitative). Valuation techniques consistent with the market approach include matrix pricing. Matrix pricing is a mathematical technique used principally to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the security’s relationship to other benchmark quoted securities. The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis and the fair value measurements by level within the fair value hierarchy as of September 30, 2016: September 30, 2016 Quoted in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Trading Securities State and municipal securities $ — $ 4,312 $ — $ 4,312 Securities available-for-sale U.S. Government agency securities — $ 65,812 — $ 65,812 State and municipal securities — 73,560 — 73,560 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 132,746 — 132,746 Collateralized mortgage obligations (CMOs) — 79,264 — 79,264 Pooled trust preferred securities — — $ 2,275 2,275 Corporate debt securities — 7,112 — 7,112 Equity securities $ 8,065 — — 8,065 Total securities available-for-sale $ 8,065 $ 358,494 $ 2,275 $ 368,834 Total recurring fair value measurements $ 8,065 $ 362,806 $ 2,275 $ 373,146 Nonrecurring fair value measurements Impaired loans $ — $ — $ 1,046 $ 1,046 Mortgage servicing rights — — 142 142 Total nonrecurring fair value measurements $ — $ — $ 1,188 $ 1,188 There were no transfers in and out of Level 1 and Level 2 fair value measurements during the nine months ended September 30, 2016. There were also no transfers in or out of level 3 for the same period. There were no losses included in earnings attributable to the change in unrealized gains or losses relating to the available-for-sale securities above with fair value measurements utilizing significant unobservable inputs for the nine-month period ended September 30, 2016. The following table sets forth QNB’s financial assets measured at fair value on a recurring and nonrecurring basis, the fair value measurements by level within the fair value hierarchy as of December 31, 2015: December 31, 2015 Quoted prices in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Trading Securities State and municipal securities $ — $ 4,189 $ — $ 4,189 Securities available-for-sale U.S. Government agency securities — $ 61,779 — $ 61,779 State and municipal securities — 78,954 — 78,954 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 136,681 — 136,681 Collateralized mortgage obligations (CMOs) — 65,610 — 65,610 Pooled trust preferred securities — — $ 2,653 2,653 Corporate debt securities — 9,004 — 9,004 Equity securities $ 7,234 — — 7,234 Total securities available-for-sale $ 7,234 $ 352,028 $ 2,653 $ 361,915 Total recurring fair value measurements $ 7,234 $ 356,217 $ 2,653 $ 366,104 Nonrecurring fair value measurements Impaired loans $ — $ — $ 1,698 $ 1,698 Mortgage servicing rights — — 133 133 Total nonrecurring fair value measurements $ — $ — $ 1,831 $ 1,831 The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which QNB has utilized Level 3 inputs to determine fair value: Quantitative information about Level 3 fair value measurements September 30, 2016 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 778 Appraisal (1) Appraisal adjustments (2) -20% to -90% Liquidation expenses (3) -10% Impaired loans 140 Used commercial vehicle and equipment guides Guide value discounts (4) 0% to -30% Impaired loans 128 Financial statement values for UCC collateral Financial statement value discounts (5) -20% to -25% Mortgage servicing rights 142 Discounted cash flow Remaining term 2 - 27 yrs Discount rate 12% to 14% Quantitative information about Level 3 fair value measurements December 31, 2015 Fair value Valuation techniques Unobservable input Value or range of values Impaired loans $ 1,331 Appraisal of collateral (1) Appraisal adjustments (2) -15% to -80% Liquidation expenses (3) -10% Impaired loans 199 Used commercial vehicle and equipment guides Guide value discounts (4) 0% to -30% Impaired loans 168 Financial statement values for UCC collateral Financial statement value discounts (5) -25% to -70% Mortgage servicing rights 133 Discounted cash flow Remaining term 3 - 28 yrs Discount rate 10% to 12% (1) Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various level 3 inputs which are not always identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value. (3) Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value. (4) If lendable value (lower than wholesale) is utilized then no additional discounts are taken. If lendable value is not provided then additional discounts are applied. (5) Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value. The following table presents additional information about the securities available-for-sale measured at fair value on a recurring basis and for which QNB utilized significant unobservable inputs (Level 3 inputs) to determine fair value for the nine months ended September 30, 2016: Fair value measurements using significant unobservable inputs (Level 3) Balance, January 1, 2016 $ 2,653 Payments received (312 ) Total gains or losses (realized/unrealized) Included in earnings — Included in other comprehensive income (66 ) Transfers in and/or out of Level 3 — Balance, September 30, 2016 $ 2,275 The Level 3 securities consist of six collateralized debt obligation securities, PreTSL securities, which are backed by trust preferred securities issued by banks, thrifts, and insurance companies. As discussed in Note 7, despite the fact that there were some trades over the past few years, the market for these securities at September 30, 2016 was not active and markets for similar securities also are not active. The inactivity was evidenced first by a significant widening of the bid-ask spread in the brokered markets in which PreTSLs trade and then by a significant decrease in the volume of trades relative to historical levels. The new issue market is also inactive and there are currently very few market participants who are willing and or able to transact for these securities. Given conditions in the debt markets today and the absence of observable transactions in the secondary and new issue markets, we determined: • The few observable transactions and market quotations that are available are not reliable for purposes of determining fair value at September 30, 2016; • An income valuation approach technique (present value technique) that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs will be equally or more representative of fair value than the market approach valuation technique used at prior measurement dates; and • PreTSLs will be classified within Level 3 of the fair value hierarchy because significant adjustments are required to determine fair value at the measurement date. The Bank is aware of several factors indicating that recent transactions of PreTSL securities are not orderly including an increased spread between bid/ask prices, lower sales transaction volumes for these types of securities, and a lack of new issuances. As a result, the Bank engaged an independent third party to value the securities using a discounted cash flow analysis. The estimated cash flows are based on specific assumptions about defaults, deferrals and prepayments of the trust preferred securities underlying each PreTSL. The resulting collateral cash flows are allocated to the bond waterfall using the INTEXcalc valuation model. Default rates are calculated based upon a comparison of key financial ratios of active individual issuers without a short-term probability of default compared to all FDIC insured banks. The base loss severity assumption and long-term loss severity assumptions are modeled at 95%. The severity factor for near-term default is vectored to reflect the relative expected performance of the institutions modeled to default, with lower forecasted severities used for the higher quality institutions. Prepayments are modeled to take into account the disruption in the asset-backed securities marketplace and the lack of new pooled trust preferred issuances. For those institutions rated below investment grade the holding companies’ approximate cost of long-term funding given their rating and marketplace interest rate was estimated. The following assumption was made; any holding company that could refinance for a cost savings of more than 2% will refinance and will do so as soon as possible. Finally, for issuers not impacted by the Tier 1 regulatory capital legislation enacted by the Dodd-Frank Act, the issuers that have shown a recent history of prepayment of both floating rate and fixed rate issues were identified and it was assumed these issuers will prepay as soon as possible. The internal rate of return is the pre-tax yield used to discount the best estimate of future cash flows after credit losses. The cash flows have been discounted using estimated market discount rates of 3-month LIBOR plus spreads ranging from 5.03% to 7.79%. The determination of appropriate market discount rates involved the consideration of the following: • the time value of money • the price for bearing uncertainty in cash flows • other factors that would be considered by market participants The analysis of discount rates involved the review of corporate bond spreads for banks, U.S. Treasury yields, credit default swap rates for financial companies (utilized as a proxy for credit), the swap/LIBOR yield curve and the characteristics of the individual securities being valued. For a further discussion of PreTSL valuation, see Note 7, Investment Securities. The following information should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only provided for a limited portion of QNB’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between QNB’s disclosures and those of other companies may not be meaningful. The following methods and assumptions were used to estimate the fair values of each major classification of financial instrument and non-financial asset at September 30, 2016 and December 31, 2015: Cash and cash equivalents, accrued interest receivable and accrued interest payable (carried at cost) Investment securities - trading (carried at fair value), available for sale (carried at fair value) and held-to-maturity (carried at amortized cost) Restricted investment in bank stocks (carried at cost) Loans Held-for-Sale (carried at lower of cost or fair value) Loans Receivable (carried at cost) Impaired Loans (generally carried at fair value) Mortgage Servicing Rights (carried at lower of cost or fair value) Foreclosed assets (other real estate owned and repossessed assets) Deposit liabilities (carried at cost) Short-term borrowings (carried at cost) Off-balance-sheet instruments (disclosed at cost) Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Company could have realized in sales transaction on the dates indicated. The estimated fair value amounts have been measured as of the respective period ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end. The estimated fair values and carrying amounts of the Company’s financial and off-balance sheet instruments are summarized as follows: Fair value measurements September 30, 2016 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 69,428 $ 69,428 $ 69,428 — — Investment securities: Trading 4,312 4,312 — $ 4,312 — Available-for-sale 368,834 368,834 8,065 358,494 $ 2,275 Held-to-maturity 147 147 — 147 — Restricted investment in bank stocks 522 522 — 522 — Loans held-for-sale 456 466 — 466 — Net loans 600,638 610,066 — — 610,066 Mortgage servicing rights 498 555 — — 555 Accrued interest receivable 2,573 2,573 — 2,573 — Financial liabilities Deposits with no stated maturities $ 698,336 $ 698,336 $ 698,336 — $ — Deposits with stated maturities 228,376 230,993 — $ 230,993 — Short-term borrowings 41,179 41,179 41,179 — — Accrued interest payable 310 310 — 310 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — — — — — Fair value measurements December 31, 2015 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 16,991 $ 16,991 $ 16,991 — — Investment securities: Trading 4,189 4,189 — $ 4,189 — Available-for-sale 361,915 361,915 7,234 352,028 $ 2,653 Held-to-maturity 147 151 — 151 — Restricted investment in bank stocks 508 508 — 508 — Loans held-for-sale 987 1,004 — 1,004 — Net loans 607,716 610,315 — — 610,315 Mortgage servicing rights 504 642 — — 642 Accrued interest receivable 2,562 2,562 — 2,562 — Financial liabilities Deposits with no stated maturities $ 662,410 $ 662,410 $ 662,410 — $ — Deposits with stated maturities 227,376 227,862 — $ 227,862 — Short-term borrowings 37,163 37,163 37,163 — — Accrued interest payable 330 330 — 330 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — — — — —

Note 10 - Off-balance-sheet Fin

Note 10 - Off-balance-sheet Financial Instruments and Guarantees	9 Months Ended
	Sep. 30, 2016
Commitments And Contingencies Disclosure [Abstract]
Off-balance-sheet Financial Instruments and Guarantees	10. OFF-BALANCE-SHEET FINANCIAL INSTRUMENTS AND GUARANTEES In the normal course of business there are various legal proceedings, commitments, and contingent liabilities which are not reflected in the financial statements. Management does not anticipate any material losses as a result of these transactions and activities. They include, among other things, commitments to extend credit and standby letters of credit. The maximum exposure to credit loss, which represents the possibility of sustaining a loss due to the failure of the other parties to a financial instrument to perform according to the terms of the contract, is represented by the contractual amount of these instruments. QNB uses the same lending standards and policies in making credit commitments as it does for on-balance sheet instruments. The activity is controlled through credit approvals, control limits, and monitoring procedures. A summary of the Bank's financial instrument commitments is as follows: September 30, December 31, 2016 2015 Commitments to extend credit and unused lines of credit $ 308,483 $ 232,492 Standby letters of credit 12,980 9,493 Total financial instrument commitments $ 321,463 $ 241,985 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require the payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. QNB evaluates each customer’s creditworthiness on a case-by-case basis. Standby letters of credit are conditional commitments issued by the Bank to guarantee the financial or performance obligation of a customer to a third party. QNB’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for standby letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making conditional obligations as it does for on-balance sheet instruments. These standby letters of credit expire within three years. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending other loan commitments. The Bank requires collateral and personal guarantees supporting these letters of credit as deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of personal guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The amount of the liability as of September 30, 2016 and December 31, 2015 for guarantees under standby letters of credit issued is not material. The amount of collateral obtained for letters of credit and commitments to extend credit is based on management’s credit evaluation of the customer. Collateral varies, but may include real estate, accounts receivable, marketable securities, pledged deposits, inventory or equipment.

Note 11 - Regulatory Restrictio

Note 11 - Regulatory Restrictions	9 Months Ended
	Sep. 30, 2016
Banking And Thrift [Abstract]
Regulatory Restrictions	11. REGULATORY RESTRICTIONS Dividends payable by the Company and the Bank are subject to various limitations imposed by statutes, regulations and policies adopted by bank regulatory agencies. Under Pennsylvania banking law, the Bank is subject to certain restrictions on the amount of dividends that it may declare without prior regulatory approval. Under Federal Reserve regulations, the Bank is limited as to the amount it may lend affiliates, including QNB Corp., unless such loans are collateralized by specific obligations. Both the Company and the Bank are subject to regulatory capital requirements administered by Federal banking agencies. Failure to meet minimum capital requirements can initiate actions by regulators that could have an effect on the financial statements. Under the framework for prompt corrective action, both the Company and the Bank must meet capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance-sheet items. The capital amounts and classification are also subject to qualitative judgments by the regulators. Management believes, as of September 30, 2016, that the Company and the Bank met capital adequacy requirements to which they were subject. As of the most recent notification, the primary regulator of the Bank considered it to be “well capitalized” under the regulatory framework. There are no conditions or events since that notification that management believes have changed the classification. To be categorized as well capitalized, the Company and the Bank must maintain minimum ratios as set forth in the following table below. The Company and the Bank’s actual capital amounts and ratios are presented as follows: Capital levels Actual Minimum required Well capitalized As of September 30, 2016 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 103,357 13.08 % $ 63,207 8.00 % $ 79,009 10.00 % Bank 95,163 12.43 61,266 8.00 76,583 10.00 Tier I capital (to risk-weighted assets): Consolidated 95,704 12.11 47,405 6.00 47,405 6.00 Bank 87,511 11.43 45,950 6.00 61,266 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 95,704 12.11 35,554 4.50 N/A N/A Bank 87,511 11.43 34,462 4.50 49,779 6.50 Tier I capital (to average assets): Consolidated 95,704 9.08 42,160 4.00 N/A N/A Bank 87,511 8.37 41,835 4.00 52,293 5.00 Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2015 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 98,432 12.58 % $ 62,613 8.00 % $ 78,266 10.00 % Bank 91,091 11.97 60,874 8.00 76,093 10.00 Tier I capital (to risk-weighted assets): Consolidated 90,819 11.60 46,960 6.00 46,960 6.00 Bank 83,478 10.97 45,656 6.00 60,874 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 90,819 11.60 35,220 4.50 N/A N/A Bank 83,478 10.97 34,242 4.50 49,460 6.50 Tier I capital (to average assets): Consolidated 90,819 8.87 40,934 4.00 N/A N/A Bank 83,478 8.22 40,632 4.00 50,790 5.00

Note 3 - Stock-based Compensa20

Note 3 - Stock-based Compensation and Shareholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Assumptions Used in Option Pricing Model	Nine months ended September 30, 2016 2015 Risk free interest rate 1.14 % 1.06 % Dividend yield 3.78 % 3.86 % Volatility 22.62 % 26.74 % Expected life (years) 4.20 5.00
Stock Option Activity	Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value Outstanding at December 31, 2015 82,875 $ 24.33 Granted 23,500 30.40 Exercised (18,425 ) 20.70 Forfeited (9,725 ) 25.61 Outstanding at September 30, 2016 78,225 $ 26.85 2.74 $ 560 Exercisable at September 30, 2016 23,100 $ 22.38 0.87 $ 268 Number of options Weighted average exercise price Weighted average remaining contractual term (in years) Aggregate intrinsic value Outstanding at December 31, 2014 88,375 $ 23.27 Granted 21,000 29.25 Exercised (12,150 ) 17.81 Forfeited (12,650 ) 31.87 Outstanding at September 30, 2015 84,575 $ 24.25 2.50 $ 444 Exercisable at September 30, 2015 30,375 $ 20.87 0.89 $ 262

Note 5 - Earnings Per Share (Ta

Note 5 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following sets forth the computation of basic and diluted earnings per share: Three months ended September 30, Nine months ended September 30, 2016 2015 2016 2015 Numerator for basic and diluted earnings per share - net income $ 2,292 $ 2,220 $ 6,655 $ 6,290 Denominator for basic earnings per share - weighted average shares outstanding 3,391,471 3,343,011 3,381,491 3,332,650 Effect of dilutive securities - employee stock options 12,568 13,778 9,238 12,980 Denominator for diluted earnings per share - adjusted weighted average shares outstanding 3,404,039 3,356,789 3,390,729 3,345,630 Earnings per share - basic $ 0.68 $ 0.66 $ 1.97 $ 1.89 Earnings per share - diluted 0.67 0.66 1.96 1.88

Note 6 - Comprehensive Income22

Note 6 - Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2016
Other Comprehensive Income Loss Tax [Abstract]
Components of Accumulated Other Comprehensive Income (Loss)	The following shows the components of accumulated other comprehensive income (loss) at September 30, 2016 and December 31, 2015: September 30, December 31, 2016 2015 Unrealized net holding gains (losses) on available-for-sale securities $ 3,780 $ (568 ) Unrealized losses on available-for-sale securities for which a portion of an other-than-temporary impairment loss has been recognized in earnings (313 ) (259 ) Accumulated other comprehensive income (loss) 3,467 (827 ) Tax effect (1,179 ) 281 Accumulated other comprehensive income (loss), net of tax $ 2,288 $ (546 )
Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss)	The following tables present amounts reclassified out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2016 and 2015: Three months ended September 30, Amount reclassified from accumulated other comprehensive income Details about accumulated other comprehensive income 2016 2015 Affected line item in statement of income Unrealized net holding gains on available-for-sale securities $ 316 $ 83 Net gain on sale of investment securities Tax effect (108 ) (28 ) Provision for income taxes Total reclass out of accumulated other comprehensive income, net of tax $ 208 $ 55 Net of tax Nine months ended September 30, Amount reclassified from accumulated other comprehensive income Details about accumulated other comprehensive income 2016 2015 Affected line item in statement of income Unrealized net holding gains on available-for-sale securities $ 842 $ 800 Net gain on sale of investment securities Other-than-temporary impairment losses on investment securities (192 ) - Net other-than-temporary impairment losses on investment securities 650 800 Tax effect (221 ) (273 ) Provision for income taxes Total reclass out of accumulated other comprehensive income, net of tax $ 429 $ 527 Net of tax

Note 7 - Investment Securities

Note 7 - Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2016
Investments Debt And Equity Securities [Abstract]
Trading Securities	September 30, December 31, 2016 2015 State and municipal securities $ 4,312 $ 4,189
Investment Securities Available-for-sale	Gross Gross unrealized unrealized Fair holding holding Amortized September 30, 2016 value gains losses cost U.S. Government agency $ 65,812 $ 167 $ (98 ) $ 65,743 State and municipal 73,560 1,701 (37 ) 71,896 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 132,746 2,277 (11 ) 130,480 Collateralized mortgage obligations (CMOs) 79,264 422 (298 ) 79,140 Pooled trust preferred 2,275 246 (950 ) 2,979 Corporate debt 7,112 50 (8 ) 7,070 Equity 8,065 338 (332 ) 8,059 Total investment securities available-for-sale $ 368,834 $ 5,201 $ (1,734 ) $ 365,367 Gross Gross unrealized unrealized Fair holding holding Amortized December 31, 2015 value gains losses cost U.S. Government agency $ 61,779 $ 88 $ (490 ) $ 62,181 State and municipal 78,954 1,554 (31 ) 77,431 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 136,681 944 (920 ) 136,657 Collateralized mortgage obligations (CMOs) 65,610 178 (1,178 ) 66,610 Pooled trust preferred 2,653 259 (897 ) 3,291 Corporate debt 9,004 15 (95 ) 9,084 Equity 7,234 516 (770 ) 7,488 Total investment securities available-for-sale $ 361,915 $ 3,554 $ (4,381 ) $ 362,742
Investment Securities by Contractual Maturity	Amortized September 30, 2016 Fair value cost Due in one year or less $ 6,140 $ 6,085 Due after one year through five years 240,710 237,900 Due after five years through ten years 101,608 100,465 Due after ten years 12,311 12,858 Equity securities 8,065 8,059 Total investment securities available-for-sale $ 368,834 $ 365,367 Amortized September 30, 2016 Fair value cost Due in one year or less $ 147 $ 147 Due after one year through five years — — Due after five years through ten years — — Due after ten years — — Total investment securities held-to-maturity $ 147 $ 147
Gross Realized Losses on Equity and Debt Securities	Three months ended September 30, 2016 Three months ended September 30, 2015 Other-than- Other-than- Gross Gross temporary Gross Gross temporary realized realized impairment realized realized impairment gains losses losses Net gains gains losses losses Net gains Equity securities $ 316 $ — $ — $ 316 $ 83 $ — $ — $ 83 Debt securities — — — — — — — — Total $ 316 $ — $ — $ 316 $ 83 $ — $ — $ 83 Nine months ended September 30, 2016 Nine months ended September 30, 2015 Other-than- Other-than- Gross Gross temporary Gross Gross temporary realized realized impairment realized realized impairment gains losses losses Net gains gains losses losses Net gains Equity securities $ 734 $ — $ (192 ) $ 542 $ 713 $ (23 ) $ — $ 690 Debt securities 181 (73 ) — 108 154 (44 ) — 110 Total $ 915 $ (73 ) $ (192 ) $ 650 $ 867 $ (67 ) $ — $ 800
Credit-related Other-than-temporary Impairment	Nine months ended September 30, 2016 2015 Balance, beginning of period $ 1,153 $ 1,153 Additions: Initial credit impairments — — Subsequent credit impairments — — Balance, end of period $ 1,153 $ 1,153
Investment Securities Held-to-maturity	Held-To-Maturity September 30, 2016 December 31, 2015 Gross Gross Gross Gross unrealized unrealized unrealized unrealized Amortized holding holding Fair Amortized holding holding Fair cost gains losses value cost gains losses value State and municipal securities $ 147 $ — $ — $ 147 $ 147 $ 4 $ — $ 151
Securities in a Continuous Unrealized Loss Position	September 30, 2016 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 15 $ 20,918 $ (98 ) $ — $ — $ 20,918 $ (98 ) State and municipal 11 3,796 (37 ) — — 3,796 (37 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 6 9,222 (11 ) — — 9,222 (11 ) Collateralized mortgage obligations (CMOs) 38 27,179 (100 ) 15,823 (198 ) 43,002 (298 ) Pooled trust preferred 5 — — 1,938 (950 ) 1,938 (950 ) Corporate debt 1 — — 1,003 (8 ) 1,003 (8 ) Equity 18 3,259 (240 ) 1,065 (92 ) 4,324 (332 ) Total 94 $ 64,374 $ (486 ) $ 19,829 $ (1,248 ) $ 84,203 $ (1,734 ) December 31, 2015 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized securities value losses value losses value losses U.S. Government agency 32 $ 40,949 $ (418 ) $ 4,426 $ (72 ) $ 45,375 $ (490 ) State and municipal 20 6,646 (19 ) 1,555 (12 ) 8,201 (31 ) U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed 62 90,796 (871 ) 1,403 (49 ) 92,199 (920 ) Collateralized mortgage obligations (CMOs) 49 28,372 (261 ) 26,354 (917 ) 54,726 (1,178 ) Pooled trust preferred 5 — — 2,193 (897 ) 2,193 (897 ) Corporate debt 6 5,988 (95 ) — — 5,988 (95 ) Equity 19 4,035 (695 ) 193 (75 ) 4,228 (770 ) Total 193 $ 176,786 $ (2,359 ) $ 36,124 $ (2,022 ) $ 212,910 $ (4,381 )
Pooled Trust Preferred Securities	Deal Class Book value Fair value Unrealized gains (losses) Realized OTTI credit loss (YTD 2016) Total recognized OTTI credit loss Moody's /Fitch ratings Current number of performing banks Current number of performing insurance companies Actual deferrals and defaults as a % of total collateral Total performing collateral as a % of outstanding bonds PreTSL IV Mezzanine * $ 243 $ 188 $ (55 ) $ — $ (1 ) B1/BB 5 — 18.0 % 141.2 % PreTSL XVII Mezzanine 606 456 (150 ) — (222 ) C/CC 34 5 21.6 99.7 PreTSL XIX Mezzanine 874 483 (391 ) — — Caa1/CC 41 12 7.7 102.0 PreTSL XXV Mezzanine 766 488 (279 ) — (222 ) Ca/C 44 5 27.0 89.3 PreTSL XXVI Mezzanine 399 323 (75 ) — (270 ) Caa3/C 45 7 18.0 97.4 PreTSL XXVI Mezzanine 91 337 246 — (438 ) Caa3/C 45 7 18.0 97.4 $ 2,979 $ 2,275 $ (704 ) $ — $ (1,153 )

Note 8 - Loans & Allowance fo24

Note 8 - Loans & Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2016
Troubled Debt Restructuring [Member]
Allowance for Loan Losses	September 30, 2016 December 31, 2015 Unpaid principal balance Related allowance Unpaid principal balance Related allowance TDRs with no specific allowance recorded $ 2,860 — $ 1,787 — TDRs with an allowance recorded 568 $ 388 491 $ 491 $ 3,428 $ 388 $ 2,278 $ 491
Total Retail Loans [Member]
Major Classes of Loans	September 30, December 31, 2016 2015 Commercial: Commercial and industrial $ 110,892 $ 124,397 Construction 32,133 27,372 Secured by commercial real estate 233,430 235,171 Secured by residential real estate 65,671 63,164 State and political subdivisions 35,033 40,285 Indirect lease financing 8,707 10,371 Retail: 1-4 family residential mortgages 46,544 42,833 Home equity loans and lines 70,408 67,384 Consumer 5,306 4,286 Total loans 608,124 615,263 Net unearned costs 107 7 Loans receivable $ 608,231 $ 615,270
Internal Risk Ratings and Payment Activity	September 30, 2016 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 102,130 $ 700 $ 8,062 $ — $ 110,892 Construction 32,122 — 11 — 32,133 Secured by commercial real estate 218,404 3,504 11,522 — 233,430 Secured by residential real estate 63,004 233 2,434 — 65,671 State and political subdivisions 35,033 — — — 35,033 Indirect lease financing 8,571 — 136 — 8,707 $ 459,264 $ 4,437 $ 22,165 $ — $ 485,866 December 31, 2015 Pass Special mention Substandard Doubtful Total Commercial: Commercial and industrial $ 117,246 — $ 7,151 $ — $ 124,397 Construction 27,355 — 17 — 27,372 Secured by commercial real estate 218,958 $ 361 15,852 — 235,171 Secured by residential real estate 60,286 34 2,844 — 63,164 State and political subdivisions 39,027 — 1,258 — 40,285 Indirect lease financing 10,168 — 203 — 10,371 $ 473,040 $ 395 $ 27,325 $ — $ 500,760 September 30, 2016 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 46,274 $ 270 $ 46,544 Home equity loans and lines 70,312 96 70,408 Consumer 5,211 95 5,306 $ 121,797 $ 461 $ 122,258 December 31, 2015 Performing Non-performing Total Retail: 1-4 family residential mortgages $ 42,546 $ 287 $ 42,833 Home equity loans and lines 67,257 127 67,384 Consumer 4,286 — 4,286 $ 114,089 $ 414 $ 114,503
Past Due Loans	September 30, 2016 30-59 past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 15 — — $ 15 $ 110,877 $ 110,892 Construction — — — — 32,133 32,133 Secured by commercial real estate 962 $ 1,226 $ 861 3,049 230,381 233,430 Secured by residential real estate 92 — 327 419 65,252 65,671 State and political subdivisions — — — — 35,033 35,033 Indirect lease financing 134 133 282 549 8,158 8,707 Retail: 1-4 family residential mortgages — — — — 46,544 46,544 Home equity loans and lines 55 172 — 227 70,181 70,408 Consumer 26 2 — 28 5,278 5,306 $ 1,284 $ 1,533 $ 1,470 $ 4,287 $ 603,837 $ 608,124 December 31, 2015 30-59 days past due 60-89 days past due 90 days or more past due Total past due loans Current Total loans receivable Commercial: Commercial and industrial $ 95 — — $ 95 $ 124,302 $ 124,397 Construction 63 — — 63 27,309 27,372 Secured by commercial real estate 443 — $ 935 1,378 233,793 235,171 Secured by residential real estate — $ 97 369 466 62,698 63,164 State and political subdivisions — — — — 40,285 40,285 Indirect lease financing 320 53 130 503 9,868 10,371 Retail: 1-4 family residential mortgages 641 234 — 875 41,958 42,833 Home equity loans and lines 272 — 45 317 67,067 67,384 Consumer 12 10 — 22 4,264 4,286 $ 1,846 $ 394 $ 1,479 $ 3,719 $ 611,544 $ 615,263
Non-accrual Loans	September 30, 2016 90 due (still accruing) Non-accrual Commercial: Commercial and industrial — $ 2,908 Construction — — Secured by commercial real estate — 3,319 Secured by residential real estate — 1,417 State and political subdivisions — — Indirect lease financing $ 150 132 Retail: 1-4 family residential mortgages — 270 Home equity loans and lines — 96 Consumer — 95 $ 150 $ 8,237 December 31, 2015 90 due (still accruing) Non-accrual Commercial: Commercial and industrial — $ 3,433 Construction — — Secured by commercial real estate — 3,627 Secured by residential real estate — 1,803 State and political subdivisions — — Indirect lease financing $ 11 143 Retail: 1-4 family residential mortgages — 287 Home equity loans and lines — 127 Consumer — — $ 11 $ 9,420
Allowance for Loan Losses	Three months ended September 30, 2016 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,350 $ (55 ) — $ 9 $ 1,304 Construction 429 (79 ) — — 350 Secured by commercial real estate 2,231 233 — 2 2,466 Secured by residential real estate 1,550 (57 ) — 50 1,543 State and political subdivisions 204 (64 ) — — 140 Indirect lease financing 226 (6 ) — — 220 Retail: 1-4 family residential mortgages 298 (20 ) — — 278 Home equity loans and lines 343 (7 ) — 4 340 Consumer 73 33 $ (29 ) 7 84 Unallocated 846 22 N/A N/A 868 $ 7,550 $ — $ (29 ) $ 72 $ 7,593 Three months ended September 30, 2015 Balance, beginning of period Provision (credit) for loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,603 $ (79 ) — $ 11 $ 1,535 Construction 149 118 — — 267 Secured by commercial real estate 2,655 (494 ) — 3 2,164 Secured by residential real estate 1,635 (53 ) $ (4 ) 2 1,580 State and political subdivisions 232 (4 ) — — 228 Indirect lease financing 121 (4 ) — 5 122 Retail: 1-4 family residential mortgages 313 (7 ) — — 306 Home equity loans and lines 474 (28 ) — 4 450 Consumer 71 18 (17 ) 10 82 Unallocated 402 533 N/A N/A 935 $ 7,655 $ — $ (21 ) $ 35 $ 7,669 Nine months ended September 30, 2016 Balance, beginning of period Provision for (credit to) loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,521 $ (105 ) $ (140 ) $ 28 $ 1,304 Construction 286 64 — — 350 Secured by commercial real estate 2,411 49 — 6 2,466 Secured by residential real estate 1,812 (359 ) (20 ) 110 1,543 State and political subdivisions 222 (82 ) — — 140 Indirect lease financing 164 99 (52 ) 9 220 Retail: 1-4 family residential mortgages 350 (72 ) — — 278 Home equity loans and lines 428 (102 ) — 14 340 Consumer 76 49 (62 ) 21 84 Unallocated 284 584 N/A N/A 868 $ 7,554 $ 125 $ (274 ) $ 188 $ 7,593 Nine months ended September 30, 2015 Balance, beginning of period Provision (credit) for loan losses Charge-offs Recoveries Balance, end of period Commercial: Commercial and industrial $ 1,892 $ (357 ) $ (30 ) $ 30 $ 1,535 Construction 297 (30 ) — — 267 Secured by commercial real estate 2,700 (458 ) (85 ) 7 2,164 Secured by residential real estate 1,630 251 (321 ) 20 1,580 State and political subdivisions 221 7 — — 228 Indirect lease financing 93 22 (8 ) 15 122 Retail: 1-4 family residential mortgages 312 (6 ) — — 306 Home equity loans and lines 453 (19 ) — 16 450 Consumer 85 33 (58 ) 22 82 Unallocated 318 617 N/A N/A 935 $ 8,001 $ 60 $ (502 ) $ 110 $ 7,669
Loans by Loan Class Modified as TDRs	Three months ended September 30, 2016 2015 Number contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Number of contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Retail: 1-4 family residential mortgages — — — 1 $ 142 $ 142 Consumer 1 $ 96 $ 95 — — — 1 $ 96 $ 95 1 $ 142 $ 142 Nine months ended September 30, 2016 2015 Number contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Number of contracts Pre-modification outstanding recorded investment Post-modification outstanding recorded investment Commercial: Commercial and industrial 6 $ 1,074 $ 1,033 — — — Secured by residential real estate 4 524 503 — — — Retail: 1-4 family residential mortgages — — — 1 $ 142 $ 142 Consumer 1 96 95 — — — 11 $ 1,694 $ 1,631 1 $ 142 $ 142
Loans Disaggregated by Impairment Method	Allowance for Loan Losses Loans Receivable September 30, 2016 Balance Balance to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 1,304 $ 462 $ 842 $ 110,892 $ 3,820 $ 107,072 Construction 350 — 350 32,133 280 31,853 Secured by commercial real estate 2,466 — 2,466 233,430 6,050 227,380 Secured by residential real estate 1,543 189 1,354 65,671 1,716 63,955 State and political subdivisions 140 — 140 35,033 — 35,033 Indirect lease financing 220 55 165 8,707 132 8,575 Retail: 1-4 family residential mortgages 278 11 267 46,544 561 45,983 Home equity loans and lines 340 — 340 70,408 119 70,289 Consumer 84 — 84 5,306 95 5,211 Unallocated 868 N/A N/A N/A N/A N/A $ 7,593 $ 717 $ 6,008 $ 608,124 $ 12,773 $ 595,351 Allowance for Loan Losses Loans Receivable December 31, 2015 Balance Balance related to loans individually evaluated for impairment Balance related to loans collectively evaluated for impairment Balance Balance individually evaluated for impairment Balance collectively evaluated for impairment Commercial: Commercial and industrial $ 1,521 $ 712 $ 809 $ 124,397 $ 4,586 $ 119,811 Construction 286 — 286 27,372 364 27,008 Secured by commercial real estate 2,411 14 2,397 235,171 6,998 228,173 Secured by residential real estate 1,812 203 1,609 63,164 2,113 61,051 State and political subdivisions 222 — 222 40,285 — 40,285 Indirect lease financing 164 20 144 10,371 146 10,225 Retail: 1-4 family residential mortgages 350 25 325 42,833 583 42,250 Home equity loans and lines 428 — 428 67,384 151 67,233 Consumer 76 — 76 4,286 — 4,286 Unallocated 284 N/A N/A N/A N/A N/A $ 7,554 $ 974 $ 6,296 $ 615,263 $ 14,941 $ 600,322
Impaired Loans	September 30, 2016 December 31, 2015 Recorded investment (after charge-offs) Unpaid principal balance Related allowance Recorded investment (after charge-offs) Unpaid principal balance Related allowance With no specific allowance recorded: Commercial: Commercial and industrial $ 3,167 $ 3,531 $ — $ 3,629 $ 3,923 $ — Construction 280 301 — 364 364 — Secured by commercial real estate 6,050 6,004 — 6,932 7,416 — Secured by residential real estate 918 1,286 — 942 1,653 — State and political subdivisions — — — — — — Indirect lease financing — — — 3 3 — Retail: 1-4 family residential mortgages 381 398 — 393 406 — Home equity loans and lines 119 180 — 151 201 — Consumer 95 96 — - - — $ 11,010 $ 11,796 $ — $ 12,414 $ 13,966 $ — With an allowance recorded: Commercial: Commercial and industrial $ 653 $ 804 $ 462 $ 957 $ 1,086 $ 712 Construction — — — — — — Secured by commercial real estate — — — 66 66 14 Secured by residential real estate 798 929 189 1,171 1,279 203 State and political subdivisions — — — — — — Indirect lease financing 132 134 55 143 145 20 Retail: 1-4 family residential mortgages 180 194 11 190 197 25 Home equity loans and lines — — — — — — Consumer — — — — — — $ 1,763 $ 2,061 $ 717 $ 2,527 $ 2,773 $ 974 Total: Commercial: Commercial and industrial $ 3,820 $ 4,335 $ 462 $ 4,586 $ 5,009 $ 712 Construction 280 301 — 364 364 — Secured by commercial real estate 6,050 6,004 — 6,998 7,482 14 Secured by residential real estate 1,716 2,215 189 2,113 2,932 203 State and political subdivisions — — — — — — Indirect lease financing 132 134 55 146 148 20 Retail: 1-4 family residential mortgages 561 592 11 583 603 25 Home equity loans and lines 119 180 — 151 201 - Consumer 95 96 — - - — $ 12,773 $ 13,857 $ 717 $ 14,941 $ 16,739 $ 974 Nine Months Ended September 30, 2016 2015 Average recorded investment Interest income recognized Average recorded investment Interest income recognized Commercial: Commercial and industrial $ 4,288 $ 50 $ 6,301 $ 154 Construction 412 15 410 16 Secured by commercial real estate 6,327 100 7,881 121 Secured by residential real estate 1,945 11 1,522 — State and political subdivisions — — — — Indirect lease financing 114 — 22 1 Retail: 1-4 family residential mortgages 572 8 415 4 Home equity loans and lines 134 1 130 1 Consumer 10 — 3 — $ 13,802 $ 185 $ 16,684 $ 297

Note 9 - Fair Value Measureme25

Note 9 - Fair Value Measurements and Disclosures (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis	September 30, 2016 Quoted in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Trading Securities State and municipal securities $ — $ 4,312 $ — $ 4,312 Securities available-for-sale U.S. Government agency securities — $ 65,812 — $ 65,812 State and municipal securities — 73,560 — 73,560 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 132,746 — 132,746 Collateralized mortgage obligations (CMOs) — 79,264 — 79,264 Pooled trust preferred securities — — $ 2,275 2,275 Corporate debt securities — 7,112 — 7,112 Equity securities $ 8,065 — — 8,065 Total securities available-for-sale $ 8,065 $ 358,494 $ 2,275 $ 368,834 Total recurring fair value measurements $ 8,065 $ 362,806 $ 2,275 $ 373,146 Nonrecurring fair value measurements Impaired loans $ — $ — $ 1,046 $ 1,046 Mortgage servicing rights — — 142 142 Total nonrecurring fair value measurements $ — $ — $ 1,188 $ 1,188 December 31, 2015 Quoted prices in active markets for identical assets (Level 1) Significant other observable input (Level 2) Significant unobservable inputs (Level 3) Balance at end of period Recurring fair value measurements Trading Securities State and municipal securities $ — $ 4,189 $ — $ 4,189 Securities available-for-sale U.S. Government agency securities — $ 61,779 — $ 61,779 State and municipal securities — 78,954 — 78,954 U.S. Government agencies and sponsored enterprises (GSEs): Mortgage-backed securities — 136,681 — 136,681 Collateralized mortgage obligations (CMOs) — 65,610 — 65,610 Pooled trust preferred securities — — $ 2,653 2,653 Corporate debt securities — 9,004 — 9,004 Equity securities $ 7,234 — — 7,234 Total securities available-for-sale $ 7,234 $ 352,028 $ 2,653 $ 361,915 Total recurring fair value measurements $ 7,234 $ 356,217 $ 2,653 $ 366,104 Nonrecurring fair value measurements Impaired loans $ — $ — $ 1,698 $ 1,698 Mortgage servicing rights — — 133 133 Total nonrecurring fair value measurements $ — $ — $ 1,831 $ 1,831
Quantitative Information about Assets Measured at Fair Value	Quantitative information about Level 3 fair value measurements September 30, 2016 Fair Valuation techniques Unobservable input Value of values Impaired loans $ 778 Appraisal (1) Appraisal adjustments (2) -20% to -90% Liquidation expenses (3) -10% Impaired loans 140 Used commercial vehicle and equipment guides Guide value discounts (4) 0% to -30% Impaired loans 128 Financial statement values for UCC collateral Financial statement value discounts (5) -20% to -25% Mortgage servicing rights 142 Discounted cash flow Remaining term 2 - 27 yrs Discount rate 12% to 14% Quantitative information about Level 3 fair value measurements December 31, 2015 Fair value Valuation techniques Unobservable input Value or range of values Impaired loans $ 1,331 Appraisal of collateral (1) Appraisal adjustments (2) -15% to -80% Liquidation expenses (3) -10% Impaired loans 199 Used commercial vehicle and equipment guides Guide value discounts (4) 0% to -30% Impaired loans 168 Financial statement values for UCC collateral Financial statement value discounts (5) -25% to -70% Mortgage servicing rights 133 Discounted cash flow Remaining term 3 - 28 yrs Discount rate 10% to 12%
Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs	Fair value measurements using significant unobservable inputs (Level 3) Balance, January 1, 2016 $ 2,653 Payments received (312 ) Total gains or losses (realized/unrealized) Included in earnings — Included in other comprehensive income (66 ) Transfers in and/or out of Level 3 — Balance, September 30, 2016 $ 2,275
Financial and Off-balance Sheet Instruments	Fair value measurements September 30, 2016 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 69,428 $ 69,428 $ 69,428 — — Investment securities: Trading 4,312 4,312 — $ 4,312 — Available-for-sale 368,834 368,834 8,065 358,494 $ 2,275 Held-to-maturity 147 147 — 147 — Restricted investment in bank stocks 522 522 — 522 — Loans held-for-sale 456 466 — 466 — Net loans 600,638 610,066 — — 610,066 Mortgage servicing rights 498 555 — — 555 Accrued interest receivable 2,573 2,573 — 2,573 — Financial liabilities Deposits with no stated maturities $ 698,336 $ 698,336 $ 698,336 — $ — Deposits with stated maturities 228,376 230,993 — $ 230,993 — Short-term borrowings 41,179 41,179 41,179 — — Accrued interest payable 310 310 — 310 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — — — — — Fair value measurements December 31, 2015 Carrying amount Fai r Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Financial assets Cash and cash equivalents $ 16,991 $ 16,991 $ 16,991 — — Investment securities: Trading 4,189 4,189 — $ 4,189 — Available-for-sale 361,915 361,915 7,234 352,028 $ 2,653 Held-to-maturity 147 151 — 151 — Restricted investment in bank stocks 508 508 — 508 — Loans held-for-sale 987 1,004 — 1,004 — Net loans 607,716 610,315 — — 610,315 Mortgage servicing rights 504 642 — — 642 Accrued interest receivable 2,562 2,562 — 2,562 — Financial liabilities Deposits with no stated maturities $ 662,410 $ 662,410 $ 662,410 — $ — Deposits with stated maturities 227,376 227,862 — $ 227,862 — Short-term borrowings 37,163 37,163 37,163 — — Accrued interest payable 330 330 — 330 — Off-balance sheet instruments Commitments to extend credit $ — $ — $ — $ — $ — Standby letters of credit — — — — —

Note 10 - Off-balance-sheet F26

Note 10 - Off-balance-sheet Financial Instruments and Guarantees (Tables)	9 Months Ended
	Sep. 30, 2016
Commitments And Contingencies Disclosure [Abstract]
Financial Instrument Commitments	A summary of the Bank's financial instrument commitments is as follows: September 30, December 31, 2016 2015 Commitments to extend credit and unused lines of credit $ 308,483 $ 232,492 Standby letters of credit 12,980 9,493 Total financial instrument commitments $ 321,463 $ 241,985

Note 11 - Regulatory Restrict27

Note 11 - Regulatory Restrictions (Tables)	9 Months Ended
	Sep. 30, 2016
Banking And Thrift [Abstract]
Capital Ratios and Regulatory Minimum Requirements	Capital levels Actual Minimum required Well capitalized As of September 30, 2016 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 103,357 13.08 % $ 63,207 8.00 % $ 79,009 10.00 % Bank 95,163 12.43 61,266 8.00 76,583 10.00 Tier I capital (to risk-weighted assets): Consolidated 95,704 12.11 47,405 6.00 47,405 6.00 Bank 87,511 11.43 45,950 6.00 61,266 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 95,704 12.11 35,554 4.50 N/A N/A Bank 87,511 11.43 34,462 4.50 49,779 6.50 Tier I capital (to average assets): Consolidated 95,704 9.08 42,160 4.00 N/A N/A Bank 87,511 8.37 41,835 4.00 52,293 5.00 Capital levels Actual Adequately capitalized Well capitalized As of December 31, 2015 Amount Ratio Amount Ratio Amount Ratio Total risk-based capital (to risk-weighted assets): Consolidated $ 98,432 12.58 % $ 62,613 8.00 % $ 78,266 10.00 % Bank 91,091 11.97 60,874 8.00 76,093 10.00 Tier I capital (to risk-weighted assets): Consolidated 90,819 11.60 46,960 6.00 46,960 6.00 Bank 83,478 10.97 45,656 6.00 60,874 8.00 Common equity tier 1 capital (to risk-weighted assets): Consolidated 90,819 11.60 35,220 4.50 N/A N/A Bank 83,478 10.97 34,242 4.50 49,460 6.50 Tier I capital (to average assets): Consolidated 90,819 8.87 40,934 4.00 N/A N/A Bank 83,478 8.22 40,632 4.00 50,790 5.00

Note 3 - Stock-based Compensa28

Note 3 - Stock-based Compensation and Shareholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 18	$ 18	$ 60	$ 64
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 102		$ 102
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			29 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	78,225	84,575	78,225	84,575	82,875	88,375
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			23,500	21,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			18,425	12,150
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 3.79	$ 4.38
The 1998 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	0		0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	220,500		220,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period			60,244
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			225,058
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			164,814
The 1998 Plan [Member] | Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
The 1998 Plan [Member] | Employee Stock Option [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			6 months
The 1998 Plan [Member] | Employee Stock Option [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
The 2005 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	54,725		54,725
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period			65,050
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			184,200
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			64,425
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized			200,000
The 2005 Plan [Member] | Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			5 years
The 2015 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	23,500		23,500
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	300,000		300,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period			0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			23,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			0

Note 3 - Assumptions Used in Op

Note 3 - Assumptions Used in Option Pricing Model (Details)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk free interest rate	1.14%	1.06%
Dividend yield	3.78%	3.86%
Volatility	22.62%	26.74%
Expected life (years)	4 years 2 months 12 days	5 years

Note 3 - Stock Option Activity

Note 3 - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Outstanding-Number of options (in shares)	82,875	88,375
Granted-Number of options (in shares)	23,500	21,000
Exercised-Number of options (in shares)	(18,425)	(12,150)
Forfeited-Number of options (in shares)	(9,725)	(12,650)
Outstanding ending-Number of options (in shares)	78,225	84,575
Exercisable-Number of options (in shares)	23,100	30,375
Outstanding-Weighted average exercise price (in dollars per share)	$ 24.33	$ 23.27
Granted-Weighted average exercise price (in dollars per share)	30.40	29.25
Exercised-Weighted average exercise price (in dollars per share)	20.70	17.81
Forfeited-Weighted average exercise price (in dollars per share)	25.61	31.87
Outstanding ending-Weighted average exercise price (in dollars per share)	26.85	24.25
Exercisable-Weighted average exercise price (in dollars per share)	$ 22.38	$ 20.87
Outstanding ending-Weighted average remaining contractual term	2 years 8 months 27 days	2 years 6 months
Exercisable-Weighted average remaining contractual term	10 months 13 days	10 months 21 days
Outstanding ending-Aggregate intrinsic value	$ 560	$ 444
Exercisable-Aggregate intrinsic value	$ 268	$ 262

Note 4 - Share Repurchase Plan

Note 4 - Share Repurchase Plan (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Equity Class Of Treasury Stock [Line Items]
Treasury Stock, Shares	164,569		164,569
Treasury Stock, Value	$ 2,476		$ 2,476
Share Repurchase Program 1 [Member]
Equity Class Of Treasury Stock [Line Items]
Treasury Stock, Shares, Acquired	0	0
Stock Repurchase Program, Number of Shares Authorized to be Repurchased		100,000
Treasury Stock, Shares	57,883
Treasury Stock Shares Average Price Per Share Acquired	$ 16.97
Treasury Stock, Value	$ 982

Note 5 - Computation of Basic a

Note 5 - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Numerator for basic and diluted earnings per share - net income	$ 2,292	$ 2,220	$ 6,655	$ 6,290
Denominator for basic earnings per share - weighted average shares outstanding	3,391,471	3,343,011	3,381,491	3,332,650
Effect of dilutive securities - employee stock options	12,568	13,778	9,238	12,980
Denominator for diluted earnings per share - adjusted weighted average shares outstanding	3,404,039	3,356,789	3,390,729	3,345,630
Earnings per share - basic	$ 0.68	$ 0.66	$ 1.97	$ 1.89
Earnings per share - diluted	$ 0.67	$ 0.66	$ 1.96	$ 1.88

Note 5 - Earnings Per Share (De

Note 5 - Earnings Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Employee Stock Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	21,000	41,350	21,000

Note 6 - Components of Accumula

Note 6 - Components of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive income (loss)	$ 3,467	$ (827)
Tax effect	(1,179)	281
Accumulated other comprehensive income (loss), net of tax	2,288	(546)
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive income (loss)	3,780	(568)
Accumulated Other-than-Temporary Impairment Attributable to Parent [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Accumulated other comprehensive income (loss)	$ (313)	$ (259)

Note 6 - Amounts Reclassified O

Note 6 - Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Total reclass out of accumulated other comprehensive income, before tax	$ 3,113	$ 2,935	$ 8,966	$ 8,289
Tax effect	(821)	(715)	(2,311)	(1,999)
Net income	2,292	2,220	6,655	6,290
Reclassification out of Accumulated Other Comprehensive Income (Loss) [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Unrealized net holding gains on available-for-sale securities	316	83	842	800
Other-than-temporary impairment losses on investment securities			(192)
Total reclass out of accumulated other comprehensive income, before tax			650	800
Tax effect	(108)	(28)	(221)	(273)
Net income	$ 208	$ 55	$ 429	$ 527

Note 7 -Investment Securities (

Note 7 -Investment Securities (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016USD ($)security	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)security	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Investment Securities [Line Items]
Net (loss) gain on trading activities	$ (39,000)	$ 36,000	$ 47,000	$ 17,000
Trading Securities, Change in Unrealized Holding Gain (Loss)			13,000		$ 31,000
Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds	3,078,000	685,000	31,892,000	27,480,000
Income Tax Expense Benefit Related to Net Realized Gains Losses on Sales of Securities	107,000	$ 29,000	221,000	273,000
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses			0	0
Available-for-sale, amortized cost	365,367,000		365,367,000		362,742,000
Fair value	$ 368,834,000		$ 368,834,000		361,915,000
Fair Value Inputs, Prepayment Rate			1.00%
Threshold For Identifying Banks With Trust Preferred Securities			$ 15,000,000,000
Minimum Cost Saving for Refinance	2.00%		2.00%
Bank Failure Rate			0.37%
Fair Value Inputs, Loss Severity			95.00%
U.S. Government Agency and Sponsored Enterprises Securities [Member]
Investment Securities [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 215,013,000		$ 215,013,000		197,149,000
Collateralized Debt Obligations [Member]
Investment Securities [Line Items]
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses			$ 0	$ 0
Number Of Trust Preferred Securities | security	6		6
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year | security	5		5
Available-for-sale, amortized cost	$ 2,979,000		$ 2,979,000		3,291,000
Fair value	$ 2,275,000		$ 2,275,000		$ 2,653,000
Collateralized Debt Obligations [Member] | Minimum [Member]
Investment Securities [Line Items]
Fair Value Inputs, Probability of Default			0.25%
Fair Value Inputs, Loss Severity			0.00%
Collateralized Debt Obligations [Member] | Maximum [Member]
Investment Securities [Line Items]
Fair Value Inputs, Probability of Default			0.51%
Fair Value Inputs, Loss Severity			100.00%

Note 7 -Trading Securities (Det

Note 7 -Trading Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Schedule Of Trading Securities And Other Trading Assets [Line Items]
State and municipal securities	$ 4,312	$ 4,189
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Trading Securities And Other Trading Assets [Line Items]
State and municipal securities	$ 4,312	$ 4,189

Note 7 -Investment Securities A

Note 7 -Investment Securities Available-for-sale (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	$ 368,834	$ 361,915
Investment securities available-for-sale, gross unrealized holding gains	5,201	3,554
Investment securities available-for-sale, gross unrealized holding losses	(1,734)	(4,381)
Investment securities available-for-sale, amortized cost	365,367	362,742
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	65,812	61,779
Investment securities available-for-sale, gross unrealized holding gains	167	88
Investment securities available-for-sale, gross unrealized holding losses	(98)	(490)
Investment securities available-for-sale, amortized cost	65,743	62,181
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	73,560	78,954
Investment securities available-for-sale, gross unrealized holding gains	1,701	1,554
Investment securities available-for-sale, gross unrealized holding losses	(37)	(31)
Investment securities available-for-sale, amortized cost	71,896	77,431
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	132,746	136,681
Investment securities available-for-sale, gross unrealized holding gains	2,277	944
Investment securities available-for-sale, gross unrealized holding losses	(11)	(920)
Investment securities available-for-sale, amortized cost	130,480	136,657
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	79,264	65,610
Investment securities available-for-sale, gross unrealized holding gains	422	178
Investment securities available-for-sale, gross unrealized holding losses	(298)	(1,178)
Investment securities available-for-sale, amortized cost	79,140	66,610
Collateralized Debt Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	2,275	2,653
Investment securities available-for-sale, gross unrealized holding gains	246	259
Investment securities available-for-sale, gross unrealized holding losses	(950)	(897)
Investment securities available-for-sale, amortized cost	2,979	3,291
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	7,112	9,004
Investment securities available-for-sale, gross unrealized holding gains	50	15
Investment securities available-for-sale, gross unrealized holding losses	(8)	(95)
Investment securities available-for-sale, amortized cost	7,070	9,084
Equity Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale	8,065	7,234
Investment securities available-for-sale, gross unrealized holding gains	338	516
Investment securities available-for-sale, gross unrealized holding losses	(332)	(770)
Investment securities available-for-sale, amortized cost	$ 8,059	$ 7,488

Note 7 - Investment Securitie39

Note 7 - Investment Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Investments Debt And Equity Securities [Abstract]
Due in one year or less	$ 6,140
Due after one year through five years	240,710
Due after five years through ten years	101,608
Due after ten years	12,311
Equity securities	8,065
Investment securities available-for-sale	368,834	$ 361,915
Due in one year or less	6,085
Due after one year through five years	237,900
Due after five years through ten years	100,465
Due after ten years	12,858
Equity securities	8,059
Investment securities available-for-sale, amortized cost	365,367	362,742
Due in one year or less	147
Due after one year through five years	0
Due after five years through ten years	0
Due after ten years	0
Held-to-maturity, fair value	147	151
Due in one year or less	147
Due after one year through five years	0
Due after five years through ten years	0
Due after ten years	0
Total investment securities held-to-maturity	$ 147	$ 147

Note 7 -Gross Realized Losses o

Note 7 -Gross Realized Losses on Equity and Debt Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Gross realized gains	$ 316	$ 83	$ 915	$ 867
Gross realized losses	0	0	(73)	(67)
Other-than-temporary impairment losses	0	0	(192)
Net gain on investment securities	316	83	650	800
Equity Securities [Member]
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Gross realized gains	316	83	734	713
Gross realized losses	0	0		(23)
Other-than-temporary impairment losses	0	0	(192)
Net gain on investment securities	316	83	542	690
Debt Securities [Member]
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Gross realized gains	0	0	181	154
Gross realized losses	0	0	(73)	(44)
Other-than-temporary impairment losses	0	0
Net gain on investment securities	$ 0	$ 0	$ 108	$ 110

Note 7 -Credit-related Other-th

Note 7 -Credit-related Other-than-temporary Impairment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Investments Debt And Equity Securities [Abstract]
Balance, beginning of period	$ 1,153	$ 1,153
Initial credit impairments	0	0
Subsequent credit impairments	0	0
Balance, end of period	$ 1,153	$ 1,153

Note 7 -Investment Securities H

Note 7 -Investment Securities Held-to-maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Schedule Of Held To Maturity Securities [Line Items]
State and municipal securities	$ 147	$ 147
Held-to-maturity, fair value	147	151
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Held To Maturity Securities [Line Items]
State and municipal securities	147	147
State and municipal securities	0	4
State and municipal securities	0	0
Held-to-maturity, fair value	$ 147	$ 151

Note 7 -Securities in a Continu

Note 7 -Securities in a Continuous Unrealized Loss Position (Details)	Sep. 30, 2016USD ($)security	Dec. 31, 2015USD ($)security
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	94	193
Securities in an unrealized loss position less than 12 months, fair value	$ 64,374,000	$ 176,786,000
Securities in an unrealized loss position less than 12 months, unrealized losses	(486,000)	(2,359,000)
Securities in an unrealized loss position 12 months or longer, fair value	19,829,000	36,124,000
Securities in an unrealized loss position 12 months or longer, unrealized losses	(1,248,000)	(2,022,000)
Securities in an unrealized loss position, fair value	84,203,000	212,910,000
Securities in an unrealized loss position, unrealized losses	$ (1,734,000)	$ (4,381,000)
US Government Agencies Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	15	32
Securities in an unrealized loss position less than 12 months, fair value	$ 20,918,000	$ 40,949,000
Securities in an unrealized loss position less than 12 months, unrealized losses	(98,000)	(418,000)
Securities in an unrealized loss position 12 months or longer, fair value		4,426,000
Securities in an unrealized loss position 12 months or longer, unrealized losses		(72,000)
Securities in an unrealized loss position, fair value	20,918,000	45,375,000
Securities in an unrealized loss position, unrealized losses	$ (98,000)	$ (490,000)
US States and Political Subdivisions Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	11	20
Securities in an unrealized loss position less than 12 months, fair value	$ 3,796,000	$ 6,646,000
Securities in an unrealized loss position less than 12 months, unrealized losses	(37,000)	(19,000)
Securities in an unrealized loss position 12 months or longer, fair value		1,555,000
Securities in an unrealized loss position 12 months or longer, unrealized losses		(12,000)
Securities in an unrealized loss position, fair value	3,796,000	8,201,000
Securities in an unrealized loss position, unrealized losses	$ (37,000)	$ (31,000)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	6	62
Securities in an unrealized loss position less than 12 months, fair value	$ 9,222,000	$ 90,796,000
Securities in an unrealized loss position less than 12 months, unrealized losses	(11,000)	(871,000)
Securities in an unrealized loss position 12 months or longer, fair value		1,403,000
Securities in an unrealized loss position 12 months or longer, unrealized losses		(49,000)
Securities in an unrealized loss position, fair value	9,222,000	92,199,000
Securities in an unrealized loss position, unrealized losses	$ (11,000)	$ (920,000)
Collateralized Mortgage Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	38	49
Securities in an unrealized loss position less than 12 months, fair value	$ 27,179,000	$ 28,372,000
Securities in an unrealized loss position less than 12 months, unrealized losses	(100,000)	(261,000)
Securities in an unrealized loss position 12 months or longer, fair value	15,823,000	26,354,000
Securities in an unrealized loss position 12 months or longer, unrealized losses	(198,000)	(917,000)
Securities in an unrealized loss position, fair value	43,002,000	54,726,000
Securities in an unrealized loss position, unrealized losses	$ (298,000)	$ (1,178,000)
Collateralized Debt Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	5	5
Securities in an unrealized loss position less than 12 months, fair value	$ 0	$ 0
Securities in an unrealized loss position less than 12 months, unrealized losses	0	0
Securities in an unrealized loss position 12 months or longer, fair value	1,938,000	2,193,000
Securities in an unrealized loss position 12 months or longer, unrealized losses	(950,000)	(897,000)
Securities in an unrealized loss position, fair value	1,938,000	2,193,000
Securities in an unrealized loss position, unrealized losses	$ (950,000)	$ (897,000)
Corporate Debt Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	1	6
Securities in an unrealized loss position less than 12 months, fair value		$ 5,988,000
Securities in an unrealized loss position less than 12 months, unrealized losses		(95,000)
Securities in an unrealized loss position 12 months or longer, fair value	$ 1,003,000
Securities in an unrealized loss position 12 months or longer, unrealized losses	(8,000)
Securities in an unrealized loss position, fair value	1,003,000	5,988,000
Securities in an unrealized loss position, unrealized losses	$ (8,000)	$ (95,000)
Equity Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
No. of securities | security	18	19
Securities in an unrealized loss position less than 12 months, fair value	$ 3,259,000	$ 4,035,000
Securities in an unrealized loss position less than 12 months, unrealized losses	(240,000)	(695,000)
Securities in an unrealized loss position 12 months or longer, fair value	1,065,000	193,000
Securities in an unrealized loss position 12 months or longer, unrealized losses	(92,000)	(75,000)
Securities in an unrealized loss position, fair value	4,324,000	4,228,000
Securities in an unrealized loss position, unrealized losses	$ (332,000)	$ (770,000)

Note 7 -Pooled Trust Preferred

Note 7 -Pooled Trust Preferred Securities (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)bankInsuranceCompany	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)bankInsuranceCompany	Dec. 31, 2015USD ($)
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, amortized cost	$ 365,367		$ 365,367	$ 362,742
Fair value	368,834		368,834	361,915
Total recognized OTTI credit loss	0	$ 0	$ (192)
PreTSL IV [Member]
Schedule Of Available For Sale Securities [Line Items]
Class			Mezzanine
Investment securities available-for-sale, amortized cost	243		$ 243
Fair value	$ 188		188
Unrealized gains (losses)			(55)
Realized OTTI credit loss			0
Total recognized OTTI credit loss			$ (1)
Moody's/Fitch ratings			B1/BB
Current number of performing banks | bank	5		5
Current number of performing insurance companies | InsuranceCompany	0		0
Actual deferrals and defaults as a % of total collateral			18.00%
Total performing collateral as a % of outstanding bonds			141.20%
PreTSL XVII [Member]
Schedule Of Available For Sale Securities [Line Items]
Class			Mezzanine
Investment securities available-for-sale, amortized cost	$ 606		$ 606
Fair value	$ 456		456
Unrealized gains (losses)			(150)
Realized OTTI credit loss			0
Total recognized OTTI credit loss			$ (222)
Moody's/Fitch ratings			C/CC
Current number of performing banks | bank	34		34
Current number of performing insurance companies | InsuranceCompany	5		5
Actual deferrals and defaults as a % of total collateral			21.60%
Total performing collateral as a % of outstanding bonds			99.70%
PreTSL XIX [Member]
Schedule Of Available For Sale Securities [Line Items]
Class			Mezzanine
Investment securities available-for-sale, amortized cost	$ 874		$ 874
Fair value	$ 483		483
Unrealized gains (losses)			(391)
Realized OTTI credit loss			0
Total recognized OTTI credit loss			$ 0
Moody's/Fitch ratings			Caa1/CC
Current number of performing banks | bank	41		41
Current number of performing insurance companies | InsuranceCompany	12		12
Actual deferrals and defaults as a % of total collateral			7.70%
Total performing collateral as a % of outstanding bonds			102.00%
PreTSL XXV [Member]
Schedule Of Available For Sale Securities [Line Items]
Class			Mezzanine
Investment securities available-for-sale, amortized cost	$ 766		$ 766
Fair value	$ 488		488
Unrealized gains (losses)			(279)
Realized OTTI credit loss			0
Total recognized OTTI credit loss			$ (222)
Moody's/Fitch ratings			Ca/C
Current number of performing banks | bank	44		44
Current number of performing insurance companies | InsuranceCompany	5		5
Actual deferrals and defaults as a % of total collateral			27.00%
Total performing collateral as a % of outstanding bonds			89.30%
PreTSL XXVI [Member] | Security One [Member]
Schedule Of Available For Sale Securities [Line Items]
Class			Mezzanine
Investment securities available-for-sale, amortized cost	$ 399		$ 399
Fair value	$ 323		323
Unrealized gains (losses)			(75)
Realized OTTI credit loss			0
Total recognized OTTI credit loss			$ (270)
Moody's/Fitch ratings			Caa3/C
Current number of performing banks | bank	45		45
Current number of performing insurance companies | InsuranceCompany	7		7
Actual deferrals and defaults as a % of total collateral			18.00%
Total performing collateral as a % of outstanding bonds			97.40%
PreTSL XXVI [Member] | Security Two [Member]
Schedule Of Available For Sale Securities [Line Items]
Class			Mezzanine
Investment securities available-for-sale, amortized cost	$ 91		$ 91
Fair value	$ 337		337
Unrealized gains (losses)			246
Realized OTTI credit loss			0
Total recognized OTTI credit loss			$ (438)
Moody's/Fitch ratings			Caa3/C
Current number of performing banks | bank	45		45
Current number of performing insurance companies | InsuranceCompany	7		7
Actual deferrals and defaults as a % of total collateral			18.00%
Total performing collateral as a % of outstanding bonds			97.40%
Collateralized Debt Obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Investment securities available-for-sale, amortized cost	$ 2,979		$ 2,979	3,291
Fair value	$ 2,275		2,275	$ 2,653
Unrealized gains (losses)			(704)
Realized OTTI credit loss			0
Total recognized OTTI credit loss			$ (1,153)

Note 8 - Major Classes of Loans

Note 8 - Major Classes of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	$ 608,124	$ 615,263
Net unearned costs	107	7
Loans receivable	608,231	615,270
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	110,892	124,397
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	32,133	27,372
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	233,430	235,171
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	65,671	63,164
State and Political Subdivisions Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	35,033	40,285
Finance Leases Portfolio Segment [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	8,707	10,371
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	5,306	4,286
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	46,544	42,833
Retail Portfolio Segment [Member] | Home Equity Loan [Member]
Accounts Notes And Loans Receivable [Line Items]
Loans and leases receivable	$ 70,408	$ 67,384

Note 8 - Loans & Allowance fo46

Note 8 - Loans & Allowance for Loan Losses (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)contract	Sep. 30, 2015contract	Sep. 30, 2016USD ($)contractloan	Sep. 30, 2015USD ($)contract	Dec. 31, 2015USD ($)
Accounts Notes And Loans Receivable [Line Items]
Bank Overdrafts	$ 172,000		$ 172,000		$ 203,000
Financing Receivable, Modifications, Recorded Investment	$ 3,428,000		$ 3,428,000		2,278,000
Number of TDRs | contract	1	1	11	1
Loans and Leases Receivable, Impaired, Commitment to Lend	$ 2,020,000		$ 2,020,000		1,919,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down			$ 0	$ 5,000
Financing Receivable, Modifications, Subsequent Default, Number of Contracts | contract	0	0	0	0
Consumer Mortgage Loan on Real Estate Number of Loan in Foreclosure | loan			0
Performing Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 1,149,000		$ 1,149,000		1,288,000
Nonperforming Financial Instruments [Member]
Accounts Notes And Loans Receivable [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 2,279,000		$ 2,279,000		$ 990,000
Residential Portfolio Segment [Member] | Maximum [Member]
Accounts Notes And Loans Receivable [Line Items]
Loan to Value Ratio			80.00%

Note 8 - Internal Risk Ratings

Note 8 - Internal Risk Ratings and Payment Activity (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 608,124	$ 615,263
Excluding Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	485,866	500,760
Excluding Retail Loans [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	459,264	473,040
Excluding Retail Loans [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	4,437	395
Excluding Retail Loans [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	22,165	27,325
Excluding Retail Loans [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	110,892	124,397
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	102,130	117,246
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	700	0
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	8,062	7,151
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	32,133	27,372
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	32,122	27,355
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	11	17
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	233,430	235,171
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	218,404	218,958
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	3,504	361
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	11,522	15,852
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	65,671	63,164
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	63,004	60,286
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	233	34
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	2,434	2,844
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	35,033	40,285
State and Political Subdivisions Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	35,033	39,027
State and Political Subdivisions Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
State and Political Subdivisions Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	1,258
State and Political Subdivisions Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Finance Leases Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	8,707	10,371
Finance Leases Portfolio Segment [Member] | Pass [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	8,571	10,168
Finance Leases Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	0	0
Finance Leases Portfolio Segment [Member] | Substandard [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	136	203
Finance Leases Portfolio Segment [Member] | Doubtful [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 0	$ 0

Note 8 - Retail Loans by Credit

Note 8 - Retail Loans by Credit Quality (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 608,124	$ 615,263
Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	122,258	114,503
Performing Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	121,797	114,089
Nonperforming Financial Instruments [Member] | Total Retail Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	461	414
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	5,306	4,286
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	46,544	42,833
Retail Portfolio Segment [Member] | Home Equity Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	70,408	67,384
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	5,211	4,286
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	46,274	42,546
Retail Portfolio Segment [Member] | Performing Financial Instruments [Member] | Home Equity Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	70,312	67,257
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	95	0
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	270	287
Retail Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Home Equity Loan [Member]
Financing Receivable Recorded Investment [Line Items]
Loans and leases receivable	$ 96	$ 127

Note 8 - Past Due Loans (Detail

Note 8 - Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	$ 4,287	$ 3,719
Loans current	603,837	611,544
Loans and leases receivable	608,124	615,263
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	1,284	1,846
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	1,533	394
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	1,470	1,479
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	15	95
Loans current	110,877	124,302
Loans and leases receivable	110,892	124,397
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	15	95
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	63
Loans current	32,133	27,309
Loans and leases receivable	32,133	27,372
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	63
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Commercial Portfolio Segment [Member] | Construction Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	3,049	1,378
Loans current	230,381	233,793
Loans and leases receivable	233,430	235,171
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	962	443
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	1,226	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	861	935
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	419	466
Loans current	65,252	62,698
Loans and leases receivable	65,671	63,164
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	92	0
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	97
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	327	369
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Loans current	35,033	40,285
Loans and leases receivable	35,033	40,285
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
State and Political Subdivisions Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Finance Leases Portfolio Segment [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	549	503
Loans current	8,158	9,868
Loans and leases receivable	8,707	10,371
Finance Leases Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	134	320
Finance Leases Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	133	53
Finance Leases Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	282	130
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	28	22
Loans current	5,278	4,264
Loans and leases receivable	5,306	4,286
Retail Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	26	12
Retail Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	2	10
Retail Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	875
Loans current	46,544	41,958
Loans and leases receivable	46,544	42,833
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	641
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	234
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	0	0
Retail Portfolio Segment [Member] | Home Equity Loan [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	227	317
Loans current	70,181	67,067
Loans and leases receivable	70,408	67,384
Retail Portfolio Segment [Member] | Home Equity Loan [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	55	272
Retail Portfolio Segment [Member] | Home Equity Loan [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	172	0
Retail Portfolio Segment [Member] | Home Equity Loan [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Loans past due	$ 0	$ 45

Note 8 - Non-accrual Loans (Det

Note 8 - Non-accrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	$ 150	$ 11
Loans receivable	8,237	9,420
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	2,908	3,433
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	3,319	3,627
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	1,417	1,803
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	0	0
Finance Leases Portfolio Segment [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	150	11
Loans receivable	132	143
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	95	0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	270	287
Retail Portfolio Segment [Member] | Home Equity Loan [Member]
Financing Receivables Non Accrual Status [Line Items]
Loans receivable	0	0
Loans receivable	$ 96	$ 127

Note 8 - Allowance for Loan Los

Note 8 - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	$ 7,550	$ 7,655	$ 7,554	$ 8,001
Provision for (credit to) loan losses	0	0	125	60
Charge-offs	(29)	(21)	(274)	(502)
Recoveries	72	35	188	110
Allowance for loan losses, end of period	7,593	7,669	7,593	7,669
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,350	1,603	1,521	1,892
Provision for (credit to) loan losses	(55)	(79)	(105)	(357)
Charge-offs	0	0	(140)	(30)
Recoveries	9	11	28	30
Allowance for loan losses, end of period	1,304	1,535	1,304	1,535
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	429	149	286	297
Provision for (credit to) loan losses	(79)	118	64	(30)
Charge-offs	0	0		0
Recoveries	0	0		0
Allowance for loan losses, end of period	350	267	350	267
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	2,231	2,655	2,411	2,700
Provision for (credit to) loan losses	233	(494)	49	(458)
Charge-offs	0	0		(85)
Recoveries	2	3	6	7
Allowance for loan losses, end of period	2,466	2,164	2,466	2,164
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	1,550	1,635	1,812	1,630
Provision for (credit to) loan losses	(57)	(53)	(359)	251
Charge-offs	0	(4)	(20)	(321)
Recoveries	50	2	110	20
Allowance for loan losses, end of period	1,543	1,580	1,543	1,580
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	204	232	222	221
Provision for (credit to) loan losses	(64)	(4)	(82)	7
Charge-offs	0	0		0
Recoveries	0	0		0
Allowance for loan losses, end of period	140	228	140	228
Finance Leases Portfolio Segment [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	226	121	164	93
Provision for (credit to) loan losses	(6)	(4)	99	22
Charge-offs	0	0	(52)	(8)
Recoveries	0	5	9	15
Allowance for loan losses, end of period	220	122	220	122
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	73	71	76	85
Provision for (credit to) loan losses	33	18	49	33
Charge-offs	(29)	(17)	(62)	(58)
Recoveries	7	10	21	22
Allowance for loan losses, end of period	84	82	84	82
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	298	313	350	312
Provision for (credit to) loan losses	(20)	(7)	(72)	(6)
Charge-offs	0	0		0
Recoveries	0	0		0
Allowance for loan losses, end of period	278	306	278	306
Retail Portfolio Segment [Member] | Home Equity Loan [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	343	474	428	453
Provision for (credit to) loan losses	(7)	(28)	(102)	(19)
Charge-offs	0	0		0
Recoveries	4	4	14	16
Allowance for loan losses, end of period	340	450	340	450
Unallocated Financing Receivables [Member]
Financing Receivable Allowance For Credit Losses [Line Items]
Allowance for loan losses, beginning of period	846	402	284	318
Provision for (credit to) loan losses	22	533	584	617
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for loan losses, end of period	$ 868	$ 935	$ 868	$ 935

Note 8 - Specific Reserve for L

Note 8 - Specific Reserve for Loans Modified as TDR's (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Receivables [Abstract]
TDRs with no specific allowance recorded - unpaid principal balance	$ 2,860	$ 1,787
TDRs with an allowance recorded - unpaid principal balance	568	491
Unpaid principal balance	3,428	2,278
TDRs with an allowance recorded - related allowance	$ 388	$ 491

Note 8 - Loans by Loan Class Mo

Note 8 - Loans by Loan Class Modified as TDRs (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)contract	Sep. 30, 2015USD ($)contract	Sep. 30, 2016USD ($)contract	Sep. 30, 2015USD ($)contract
Financing Receivable Modifications [Line Items]
Number of contracts | contract	1	1	11	1
Pre-modification outstanding recorded investment	$ 96	$ 142	$ 1,694	$ 142
Post-modification outstanding recorded investment	$ 95	$ 142	$ 1,631	$ 142
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | contract		1		1
Pre-modification outstanding recorded investment		$ 142		$ 142
Post-modification outstanding recorded investment		$ 142		$ 142
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | contract			6
Pre-modification outstanding recorded investment			$ 1,074
Post-modification outstanding recorded investment			$ 1,033
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | contract			4
Pre-modification outstanding recorded investment			$ 524
Post-modification outstanding recorded investment			$ 503
Consumer [Member] | Retail Portfolio Segment [Member]
Financing Receivable Modifications [Line Items]
Number of contracts | contract	1		1
Pre-modification outstanding recorded investment	$ 96		$ 96
Post-modification outstanding recorded investment	$ 95		$ 95

Note 8 - Loans Disaggregated by

Note 8 - Loans Disaggregated by Impairment Method (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 7,593	$ 7,550	$ 7,554	$ 7,669	$ 7,655	$ 8,001
Allowance for loan losses - individually evaluated for impairment	717		974
Allowance for loan losses - collectively evaluated for impairment	6,008		6,296
Loans and leases receivable	608,124		615,263
Loans - individually evaluated for impairment	12,773		14,941
Loans - collectively evaluated for impairment	595,351		600,322
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	1,304	1,350	1,521	1,535	1,603	1,892
Allowance for loan losses - individually evaluated for impairment	462		712
Allowance for loan losses - collectively evaluated for impairment	842		809
Loans and leases receivable	110,892		124,397
Loans - individually evaluated for impairment	3,820		4,586
Loans - collectively evaluated for impairment	107,072		119,811
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	350	429	286	267	149	297
Allowance for loan losses - individually evaluated for impairment	0		0
Allowance for loan losses - collectively evaluated for impairment	350		286
Loans and leases receivable	32,133		27,372
Loans - individually evaluated for impairment	280		364
Loans - collectively evaluated for impairment	31,853		27,008
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	2,466	2,231	2,411	2,164	2,655	2,700
Allowance for loan losses - individually evaluated for impairment	0		14
Allowance for loan losses - collectively evaluated for impairment	2,466		2,397
Loans and leases receivable	233,430		235,171
Loans - individually evaluated for impairment	6,050		6,998
Loans - collectively evaluated for impairment	227,380		228,173
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	1,543	1,550	1,812	1,580	1,635	1,630
Allowance for loan losses - individually evaluated for impairment	189		203
Allowance for loan losses - collectively evaluated for impairment	1,354		1,609
Loans and leases receivable	65,671		63,164
Loans - individually evaluated for impairment	1,716		2,113
Loans - collectively evaluated for impairment	63,955		61,051
State and Political Subdivisions Portfolio Segment [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	140	204	222	228	232	221
Allowance for loan losses - individually evaluated for impairment	0		0
Allowance for loan losses - collectively evaluated for impairment	140		222
Loans and leases receivable	35,033		40,285
Loans - individually evaluated for impairment	0		0
Loans - collectively evaluated for impairment	35,033		40,285
Finance Leases Portfolio Segment [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	220	226	164	122	121	93
Allowance for loan losses - individually evaluated for impairment	55		20
Allowance for loan losses - collectively evaluated for impairment	165		144
Loans and leases receivable	8,707		10,371
Loans - individually evaluated for impairment	132		146
Loans - collectively evaluated for impairment	8,575		10,225
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	84	73	76	82	71	85
Allowance for loan losses - individually evaluated for impairment	0		0
Allowance for loan losses - collectively evaluated for impairment	84		76
Loans and leases receivable	5,306		4,286
Loans - individually evaluated for impairment	95
Loans - collectively evaluated for impairment	5,211		4,286
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	278	298	350	306	313	312
Allowance for loan losses - individually evaluated for impairment	11		25
Allowance for loan losses - collectively evaluated for impairment	267		325
Loans and leases receivable	46,544		42,833
Loans - individually evaluated for impairment	561		583
Loans - collectively evaluated for impairment	45,983		42,250
Retail Portfolio Segment [Member] | Home Equity Loan [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	340	343	428	450	474	453
Allowance for loan losses - individually evaluated for impairment	0
Allowance for loan losses - collectively evaluated for impairment	340		428
Loans and leases receivable	70,408		67,384
Loans - individually evaluated for impairment	119		151
Loans - collectively evaluated for impairment	70,289		67,233
Unallocated Financing Receivables [Member]
Credit Losses Related To Financing Receivables Current And Noncurrent [Line Items]
Allowance for loan losses	$ 868	$ 846	$ 284	$ 935	$ 402	$ 318

Note 8 - Impaired Loans (Detail

Note 8 - Impaired Loans (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	$ 11,010		$ 12,414
Unpaid principal balance - with no specific allowance	11,796		13,966
Recorded investment - with an allowance	1,763		2,527
Unpaid principal balance - with an allowance	2,061		2,773
Related allowance	717		974
Unpaid principal balance	13,857		16,739
Recorded investment	12,773		14,941
Average recorded investment	13,802	$ 16,684
Interest income recognized	185	297
Commercial Portfolio Segment [Member] | Commercial and Industrial [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	3,167		3,629
Unpaid principal balance - with no specific allowance	3,531		3,923
Recorded investment - with an allowance	653		957
Unpaid principal balance - with an allowance	804		1,086
Related allowance	462		712
Unpaid principal balance	4,335		5,009
Recorded investment	3,820		4,586
Average recorded investment	4,288	6,301
Interest income recognized	50	154
Commercial Portfolio Segment [Member] | Construction Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	280		364
Unpaid principal balance - with no specific allowance	301		364
Recorded investment - with an allowance	0		0
Unpaid principal balance - with an allowance	0		0
Related allowance	0		0
Unpaid principal balance	301		364
Recorded investment	280		364
Average recorded investment	412	410
Interest income recognized	15	16
Commercial Portfolio Segment [Member] | Secured by Commercial Real Estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	6,050		6,932
Unpaid principal balance - with no specific allowance	6,004		7,416
Recorded investment - with an allowance	0		66
Unpaid principal balance - with an allowance	0		66
Related allowance	0		14
Unpaid principal balance	6,004		7,482
Recorded investment	6,050		6,998
Average recorded investment	6,327	7,881
Interest income recognized	100	121
Commercial Portfolio Segment [Member] | Secured by Residential Real Estate [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	918		942
Unpaid principal balance - with no specific allowance	1,286		1,653
Recorded investment - with an allowance	798		1,171
Unpaid principal balance - with an allowance	929		1,279
Related allowance	189		203
Unpaid principal balance	2,215		2,932
Recorded investment	1,716		2,113
Average recorded investment	1,945	1,522
Interest income recognized	11	0
State and Political Subdivisions Portfolio Segment [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	0		0
Unpaid principal balance - with no specific allowance	0		0
Recorded investment - with an allowance	0		0
Unpaid principal balance - with an allowance	0		0
Related allowance	0		0
Unpaid principal balance	0		0
Recorded investment	0		0
Average recorded investment	0	0
Interest income recognized	0	0
Finance Leases Portfolio Segment [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance			3
Unpaid principal balance - with no specific allowance			3
Recorded investment - with an allowance	132		143
Unpaid principal balance - with an allowance	134		145
Related allowance	55		20
Unpaid principal balance	134		148
Recorded investment	132		146
Average recorded investment	114	22
Interest income recognized	0	1
Retail Portfolio Segment [Member] | Consumer Loans [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	95
Unpaid principal balance - with no specific allowance	96
Recorded investment - with an allowance	0		0
Unpaid principal balance - with an allowance	0		0
Related allowance	0		0
Unpaid principal balance	96		0
Recorded investment	95		0
Average recorded investment	10	3
Interest income recognized	0	0
Retail Portfolio Segment [Member] | Family Residential Mortgages [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	381		393
Unpaid principal balance - with no specific allowance	398		406
Recorded investment - with an allowance	180		190
Unpaid principal balance - with an allowance	194		197
Related allowance	11		25
Unpaid principal balance	592		603
Recorded investment	561		583
Average recorded investment	572	415
Interest income recognized	8	4
Retail Portfolio Segment [Member] | Home Equity Loan [Member]
Financing Receivable Impaired [Line Items]
Recorded investment - with no specific allowance	119		151
Unpaid principal balance - with no specific allowance	180		201
Recorded investment - with an allowance	0		0
Unpaid principal balance - with an allowance	0		0
Related allowance	0		0
Unpaid principal balance	180		201
Recorded investment	119		$ 151
Average recorded investment	134	130
Interest income recognized	$ 1	$ 1

Note 9 - Financial Assets Measu

Note 9 - Financial Assets Measured at Fair Value on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Trading securities	$ 4,312	$ 4,189
Investment securities available-for-sale	368,834	361,915
Recurring fair value measurements	373,146	366,104
Nonrecurring fair value measurements	1,188	1,831
Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring fair value measurements	1,046	1,698
Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring fair value measurements	142	133
Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	8,065	7,234
Recurring fair value measurements	8,065	7,234
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Trading securities	4,312	4,189
Investment securities available-for-sale	358,494	352,028
Recurring fair value measurements	362,806	356,217
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	2,275	2,653
Recurring fair value measurements	2,275	2,653
Nonrecurring fair value measurements	1,188	1,831
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring fair value measurements	1,046	1,698
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Nonrecurring fair value measurements	142	133
US Government Agencies Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	65,812	61,779
US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	65,812	61,779
US States and Political Subdivisions Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Trading securities	4,312	4,189
Investment securities available-for-sale	73,560	78,954
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	73,560	78,954
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	132,746	136,681
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	132,746	136,681
Collateralized Mortgage Obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	79,264	65,610
Collateralized Mortgage Obligations [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	79,264	65,610
Pooled Trust Preferred Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	2,275	2,653
Pooled Trust Preferred Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	2,275	2,653
Corporate Debt Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	7,112	9,004
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	7,112	9,004
Equity Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	8,065	7,234
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	$ 8,065	$ 7,234

Note 9 - Fair Value Measureme57

Note 9 - Fair Value Measurements and Disclosures (Details Textual)	9 Months Ended
	Sep. 30, 2016USD ($)security	Dec. 31, 2015USD ($)
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair Value Inputs, Loss Severity	95.00%
Minimum Cost Saving for Refinance	2.00%
Impaired Financing Receivable, with Related Allowance, Recorded Investment	$ 1,763,000	$ 2,527,000
Partial Charge-offs [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Impaired Financing Receivable, with Related Allowance, Recorded Investment	$ 0	$ 145,000
Collateralized Debt Obligations [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number Of Trust Preferred Securities | security	6
Fair Value, Inputs, Level 3 [Member] | Collateralized Debt Obligations [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Number Of Trust Preferred Securities | security	6
Maximum [Member] | Collateralized Debt Obligations [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair Value Inputs, Loss Severity	100.00%
Minimum [Member] | Collateralized Debt Obligations [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair Value Inputs, Loss Severity	0.00%
London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings	$ 0
Fair Value Inputs, Loss Severity	95.00%
Minimum Cost Saving for Refinance	2.00%
Debt Instrument, Basis Spread on Variable Rate	7.79%
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Debt Instrument, Basis Spread on Variable Rate	5.03%

Note 9 - Quantitative Informati

Note 9 - Quantitative Information about Assets Measured at Fair Value (Details) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2016	Dec. 31, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements		$ 1,188	$ 1,831
Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements		1,046	1,698
Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements		142	133
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements		1,188	1,831
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements		$ 1,046	1,698
Nonrecurring fair value liquidation inputs	[1]	10.00%
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Appraisal Valuation Technique [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements	[2]	$ 778	$ 1,331
Nonrecurring fair value liquidation inputs	[1],[2]	10.00%	10.00%
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Appraisal Valuation Technique [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[2],[3]	20.00%	15.00%
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Appraisal Valuation Technique [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[2],[3]	90.00%	80.00%
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Commercial Vehicle and Equipment Guides Valuation Technique [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements	[4]	$ 140	$ 199
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Commercial Vehicle and Equipment Guides Valuation Technique [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]	0.00%	0.00%
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Commercial Vehicle and Equipment Guides Valuation Technique [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[4]	30.00%	30.00%
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Market Approach Valuation Technique [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements	[5]	$ 128	$ 168
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[5]	20.00%	25.00%
Fair Value, Inputs, Level 3 [Member] | Impaired Loans [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs	[5]	25.00%	70.00%
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements		$ 142	$ 133
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member] | Discounted Cash Flow Valuation Technique [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value measurements		$ 142	$ 133
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member] | Discounted Cash Flow Valuation Technique [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		12.00%	10.00%
Nonrecurring fair value expected term		2 years	3 years
Fair Value, Inputs, Level 3 [Member] | Mortgage Servicing Rights [Member] | Discounted Cash Flow Valuation Technique [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Nonrecurring fair value range of value inputs		14.00%	12.00%
Nonrecurring fair value expected term		27 years	28 years
[1]	Appraisals and pending agreements of sale are adjusted by management for estimated liquidation expenses. The range is presented as a percent of the initial appraised value.
[2]	Fair value is primarily determined through appraisals of the underlying collateral by independent parties, which generally includes various level 3 inputs which are not always identifiable.
[3]	Appraisals may be adjusted by management for qualitative factors such as economic conditions and the age of the appraisal. The range is presented as a percent of the initial appraised value.
[4]	If lendable value (lower than wholesale) is utilized then no additional discounts are taken. If lendable value is not provided then additional discounts are applied.
[5]	Values obtained from financial statements for UCC collateral (fixed assets and inventory) are discounted to estimated realizable liquidation value.

Note 9 - Available-for-sale Sec

Note 9 - Available-for-sale Securities Measured at Fair Value Using Significant Unobservable Inputs (Details) - Fair Value, Inputs, Level 3 [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance, January 1, 2016	$ 2,653
Payments received	(312)
Included in other comprehensive income	(66)
Balance, September 30, 2016	$ 2,275

Note 9 - Financial and Off-bala

Note 9 - Financial and Off-balance Sheet Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 69,428	$ 16,991	$ 68,450	$ 16,991
Trading	4,312	4,189
Investment securities available-for-sale	368,834	361,915
Held-to-maturity	147	147
Restricted investment in bank stocks	522	508
Loans held-for-sale	456	987
Net loans	600,638	607,716
Mortgage servicing rights	498	504
Accrued interest receivable	2,573	2,562
Deposits with no stated maturities	926,712	889,786
Short-term borrowings	41,179	37,163
Accrued interest payable	310	330
Cash and cash equivalents	69,428	16,991
Held-to-maturity	147	151
Restricted investment in bank stocks	522	508
Loans held-for-sale	466	1,004
Net loans	610,066	610,315
Mortgage servicing rights	555	642
Accrued interest receivable	2,573	2,562
Short-term borrowings	41,179	37,163
Accrued interest payable	310	330
Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Investment securities available-for-sale	8,065	7,234
Cash and cash equivalents	69,428	16,991
Short-term borrowings	41,179	37,163
Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Trading	4,312	4,189
Investment securities available-for-sale	358,494	352,028
Held-to-maturity	147	151
Restricted investment in bank stocks	522	508
Loans held-for-sale	466	1,004
Accrued interest receivable	2,573	2,562
Accrued interest payable	310	330
Fair Value, Inputs, Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Investment securities available-for-sale	2,275	2,653
Net loans	610,066	610,315
Mortgage servicing rights	555	642
With No Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits with no stated maturities	698,336	662,410
Deposits with no stated maturities	698,336	662,410
With No Stated Maturities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits with no stated maturities	698,336	662,410
With Stated Maturities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits with no stated maturities	228,376	227,376
Deposits with no stated maturities	230,993	227,862
With Stated Maturities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Deposits with no stated maturities	$ 230,993	$ 227,862

Note 10 - Financial Instrument

Note 10 - Financial Instrument Commitments (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Commitments And Contingencies Disclosure [Line Items]
Commitments to extend credit and unused lines of credit	$ 321,463	$ 241,985
Commitments to Extend Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Commitments to extend credit and unused lines of credit	308,483	232,492
Standby Letters of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Commitments to extend credit and unused lines of credit	$ 12,980	$ 9,493

Note 10 - Financial Instrumen62

Note 10 - Financial Instrument Commitments (Details Textual)	9 Months Ended
	Sep. 30, 2016
Maximum [Member]
Commitments And Contingencies Disclosure [Line Items]
Standby letters of credit expiration period	3 years

Note 11 - Capital Ratios and Re

Note 11 - Capital Ratios and Regulatory Minimum Requirements (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Consolidated Entities [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 103,357	$ 98,432
Tier 1 capital	95,704	90,819
Common equity tier 1 capital	95,704	90,819
Tier 1 leverage capital	$ 95,704	$ 90,819
Capital to risk-weighted assets	13.08%	12.58%
Tier 1 capital to risk-weighted assets	12.11%	11.60%
Common equity tier 1 capital to risk-weighted assets	12.11%	11.60%
Tier 1 leverage capital to average assets	9.08%	8.87%
Capital required for capital adequacy	$ 63,207	$ 62,613
Tier 1 capital required for capital adequacy	47,405	46,960
Common equity tier 1 capital required for capital adequacy	35,554	35,220
Tier 1 leverage capital required for capital adequacy	$ 42,160	$ 40,934
Capital required for capital adequacy to risk-weighted assets	8.00%	8.00%
Tier 1 capital required for capital adequacy to risk-weighted assets	6.00%	6.00%
Common equity tier 1 capital required for capital adequacy to risk-weighted assets	4.50%	4.50%
Tier 1 leverage capital required for capital adequacy to average assets	4.00%	4.00%
Capital required to be well capitalized	$ 79,009	$ 78,266
Tier 1 capital required to be well capitalized	$ 47,405	$ 46,960
Capital required to be well capitalized to risk-weighted assets	10.00%	10.00%
Tier 1 capital required to be well capitalized to risk-weighted assets	6.00%	6.00%
Bank [Member]
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Capital	$ 95,163	$ 91,091
Tier 1 capital	87,511	83,478
Common equity tier 1 capital	87,511	83,478
Tier 1 leverage capital	$ 87,511	$ 83,478
Capital to risk-weighted assets	12.43%	11.97%
Tier 1 capital to risk-weighted assets	11.43%	10.97%
Common equity tier 1 capital to risk-weighted assets	11.43%	10.97%
Tier 1 leverage capital to average assets	8.37%	8.22%
Capital required for capital adequacy	$ 61,266	$ 60,874
Tier 1 capital required for capital adequacy	45,950	45,656
Common equity tier 1 capital required for capital adequacy	34,462	34,242
Tier 1 leverage capital required for capital adequacy	$ 41,835	$ 40,632
Capital required for capital adequacy to risk-weighted assets	8.00%	8.00%
Tier 1 capital required for capital adequacy to risk-weighted assets	6.00%	6.00%
Common equity tier 1 capital required for capital adequacy to risk-weighted assets	4.50%	4.50%
Tier 1 leverage capital required for capital adequacy to average assets	4.00%	4.00%
Capital required to be well capitalized	$ 76,583	$ 76,093
Tier 1 capital required to be well capitalized	61,266	60,874
Common equity tier 1 capital required to be well capitalized	49,779	49,460
Tier 1 leverage capital required to be well capitalized	$ 52,293	$ 50,790
Capital required to be well capitalized to risk-weighted assets	10.00%	10.00%
Tier 1 capital required to be well capitalized to risk-weighted assets	8.00%	8.00%
Common equity tier 1 capital required to be well capitalized to risk-weighted assets	6.50%	6.50%
Tier 1 leverage capital required to be well capitalized to average assets	5.00%	5.00%