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Other Comprehensive Income (Tables)
9 Months Ended
Sep. 30, 2015
Equity [Abstract]  
Summary of Tax Effects
The following is a summary of the tax effects allocated to each component of other comprehensive income (loss) (in thousands):
 
 
 
Three Months Ended September 30,
 
 
2015
 
2014
 
 
Before Tax
Amount
 
Tax Effect
 
Net of Tax
Amount
 
Before Tax
Amount
 
Tax Effect
 
Net of Tax
Amount
Other comprehensive income (loss):
 
 
 
 
 
 
 
 
 
 
 
 
Securities available-for-sale:
 
 
 
 
 
 
 
 
 
 
 
 
Change in unrealized gains (losses) during period
 
$
1,717

 
$
(601
)
 
$
1,116

 
$
(405
)
 
$
142

 
$
(263
)
Reclassification adjustment for gains included in net income
 

 

 

 

 

 

Total other comprehensive income (loss)
 
$
1,717

 
$
(601
)
 
$
1,116

 
$
(405
)
 
$
142

 
$
(263
)

 
 
Nine Months Ended September 30,
 
 
2015
 
2014
 
 
Before Tax
Amount
 
Tax Effect
 
Net of Tax
Amount
 
Before Tax
Amount
 
Tax Effect
 
Net of Tax
Amount
Other comprehensive (loss) income:
 
 
 
 
 
 
 
 
 
 
 
 
Securities available-for-sale:
 
 
 
 
 
 
 
 
 
 
 
 
Change in unrealized gains during period
 
$
447

 
$
(156
)
 
$
291

 
$
4,116

 
$
(1,441
)
 
$
2,675

Reclassification adjustment for gains included in net income
 
(1,243
)
 
435

 
(808
)
 
(128
)
 
45

 
(83
)
Total other comprehensive (loss) income
 
$
(796
)
 
$
279

 
$
(517
)
 
$
3,988

 
$
(1,396
)
 
$
2,592

Reclassification Out of Accumulated Other Comprehensive Income
The reclassifications out of accumulated other comprehensive income into net income are presented below (in thousands):
 
 
 
Three Months Ended September 30,
 
 
2015
 
2014
Details about
Accumulated Other
Comprehensive Income
Components
 
Reclassifications Out of
Accumulated Other
Comprehensive Income
 
Income Statement
Line Item
 
Reclassifications Out of
Accumulated Other
Comprehensive Income
 
Income Statement
 Line Item
Unrealized gains and losses on securities available-for-sale:
 
 
 
 
 
 
 
    
 
 
$

 
Gain on sale of securities, net
 
$

 
Gain on sale of securities, net
 
 

 
Tax expense
 

 
Tax expense
 
 
$

 
Net of tax
 
$

 
Net of tax
 
 
 
Nine Months Ended September 30,
 
 
2015
 
2014
Details about
Accumulated Other
Comprehensive Income
Components
 
Reclassifications Out of
Accumulated Other
Comprehensive Income
 
Income Statement
Line Item
 
Reclassifications Out of
Accumulated Other
Comprehensive Income
 
Income Statement
 Line Item
Unrealized gains and losses on securities available-for-sale:
 
 
 
 
 
 
 
    
 
 
$
(1,243
)
 
Gain on sale of securities, net
 
$
(128
)
 
Gain on sale of securities, net
 
 
435

 
Tax expense
 
45

 
Tax expense
 
 
$
(808
)
 
Net of tax
 
$
(83
)
 
Net of tax