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Change in Accounting Principle (Tables)
9 Months Ended
Sep. 30, 2015
Change in Accounting Principle [Abstract]  
Schedule of Impact of Accounting Changes

The following table summarizes the balance sheet and income statement amounts impacted by the change at the dates or for the periods indicated:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31,

 

 

 

 

 

 

 

2014

 

 

 

Investment in limited partnerships

 

 

 

 

 

 

 

As previously reported

 

$

1,582 

 

 

 

 

As reported under the new guidance

 

 

527 

 

 

 

Deferred tax asset

 

 

 

 

 

 

 

As previously reported

 

 

13,305 

 

 

 

 

As reported under the new guidance

 

 

13,575 

 

 

 

Retained earnings

 

 

 

 

 

 

 

As previously reported

 

 

50,171 

 

 

 

 

As reported under the new guidance

 

 

49,386 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

 

September 30,

 

 

September 30,

 

 

 

 

2014

 

 

2014

Non-interest income

 

 

 

 

 

 

 

As previously reported

 

$

3,574 

 

$

9,861 

 

As reported under the new guidance

 

 

3,702 

 

 

10,244 

Income tax expense

 

 

 

 

 

 

 

As previously reported

 

 

1,112 

 

 

2,906 

 

As reported under the new guidance

 

 

1,183 

 

 

3,118 

Net income

 

 

 

 

 

 

 

As previously reported

 

 

2,694 

 

 

7,214 

 

As reported under the new guidance

 

 

2,751 

 

 

7,385 

Basic Earnings Per Share

 

 

 

 

 

 

 

As previously reported

 

 

0.38 

 

 

1.01 

 

As reported under the new guidance

 

 

0.38 

 

 

1.03 

Diluted Earnings Per Share

 

 

 

 

 

 

 

As previously reported

 

 

0.36 

 

 

0.98 

 

As reported under the new guidance

 

 

0.37 

 

 

1.00