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Reclassifications Out of Accumulated Other Comprehensive Income (Loss)
3 Months Ended
Mar. 31, 2016
Reclassifications Out of Accumulated Other Comprehensive Income (Loss) [Abstract]  
Reclassifications Out of Accumulated Other Comprhensive Income (Loss) [Text Block]
RECLASSIFICATIONS OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Changes in Accumulated Other Comprehensive Loss. Comprehensive income (loss) is the change in shareholders’ equity during a period from transactions and events from non-owner sources, including net income. The amounts recorded to accumulated other comprehensive loss include unrealized gains and losses on available-for-sale securities, defined benefit pension and other postretirement items, consisting of deferred actuarial gains or losses and prior service costs or credits, and gains and losses on derivatives accounted for as cash flow hedges.

For the three months ended March 31, 2016 and 2015, reclassifications out of accumulated other comprehensive income for the Company were not material. See Note 12. Pension and Other Postretirement Benefit Plans regarding the reclassification of a portion of accumulated other comprehensive loss related to the Company’s benefit plans during the year. Changes in accumulated other comprehensive loss for the three months ended March 31, 2016, are presented on the Consolidated Statement of Shareholders’ Equity.