ACCUMULATED OTHER COMPREHENSIVE INCOME

9 Months Ended

Sep. 30, 2015

ACCUMULATED OTHER COMPREHENSIVE INCOME [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME

5. ACCUMULATED OTHER COMPREHENSIVE INCOME

Comprehensive income includes net income and all other changes to the Company's Stockholders' Equity, with the exception of transactions with stockholders. The Company's other comprehensive income and accumulated other comprehensive income are comprised of unrealized gains and losses on certain investments in debt securities and defined benefit plan adjustments.

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE LOSS BY COMPONENT

For the Three and Nine Months Ended September 30, 2015 and 2014

(Dollars in thousands)

(Unaudited)  

	Unrealized Gains and Losses on Available-for- Sale Securities			Defined  Benefit Pension Items			Total
Balance as of December 31, 2013	$	(405	)	$	(1,020	)	$	(1,425	)
Other comprehensive income before reclassifications		217			(11	)		206
Amounts reclassified from accumulated other comprehensive loss		—			—			—
Net current-period other comprehensive income		217			(11	)		206
Balance as of September 30, 2014	$	(188	)	$	(1,031	)	$	(1,219	)
Balance as of June 30, 2014	$	(70	)	$	(1,020	)	$	(1,090	)
Other comprehensive income before reclassifications		(118	)		(11	)		(129	)
Amounts reclassified from accumulated other comprehensive loss		—			—			—
Net current-period other comprehensive income		(118	)		(11	)		(129	)
Balance as of September 30, 2014	$	(188	)	$	(1,031	)	$	(1,219	)
Balance as of December 31, 2014	$	(17	)	$	(1,651	)	$	(1,668	)
Other comprehensive loss before reclassifications		33			(16	)		17
Amounts reclassified from accumulated other comprehensive loss		(17	)		—			(17	)
Net current-period other comprehensive loss		16			(16	)		-
Balance as of September 30, 2015	$	(1	)	$	(1,667	)	$	(1,668	)
Balance as of June 30, 2015	$	(387	)	$	(1,651	)	$	(2,038	)
Other comprehensive loss before reclassifications		386			(16	)		370
Amounts reclassified from accumulated other comprehensive loss		—			—			—
Net current-period other comprehensive loss		386			(16	)		370
Balance as of September 30, 2015	$	(1	)	$	(1,667	)	$	(1,668	)

All amounts are net of tax.  

RECLASSIFICATION ADJUSTMENTS FROM ACCUMULATED OTHER COMPREHENSIVE LOSS

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
(Dollars in thousands)	2015		2014		2015			2014
(Unaudited)
Detail about Acumulated Other Comprehensive Income Components	Amount Reclassified  from Accumulated Other Comprehensive Loss		Amount Reclassified from Accumulated Other Comprehensive Loss		Amount Reclassified from Accumulated Other Comprehensive Loss			Amount Reclassified from Accumulated Other Comprehensive Loss
Net unrealized holding gain - investment securities available-for-sale	$	—	$	—	$	(29	)	$	—
Income tax expense		—		—		12			—
Total, net of tax		—		—		(17	)		—
Amortization of defined benefit pension		—		—		—			—
Income tax expense		—		—		—			—
Total, net of tax		—		—		—			—
Total reclassifications for the period	$	—	$	—	$	(17	)	$	—