XML 39 R12.htm IDEA: XBRL DOCUMENT v2.4.0.8
Other Comprehensive Income (Loss)
6 Months Ended
Jun. 30, 2014
Other Comprehensive Income (Loss) [Abstract]  
Other Comprehensive Income (Loss)
4.  Other Comprehensive Income (Loss)

The following is a summary of the tax effects allocated to each component of other comprehensive income (loss) (in thousands):

 
 
Three Months Ended June 30,
 
 
 
2014
  
2013
 
 
 
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 gain during period
 
$
1,574
  
$
(551
)
 
$
1,023
  
$
(8,993
)
 
$
3,148
  
$
(5,845
)
Reclassification adjustment for gains included in net income
  
(128
)
  
45
   
(83
)
  
-
   
-
   
-
 
Total other comprehensive income (loss)
 
$
1,446
  
$
(506
)
 
$
940
  
$
(8,993
)
 
$
3,148
  
$
(5,845
)

 
 
Six Months Ended June 30,
 
 
 
2014
  
2013
 
 
 
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 gain during period
 
$
4,520
  
$
(1,582
)
 
$
2,938
  
$
(10,108
)
 
$
3,538
  
$
(6,570
)
Reclassification adjustment for gains included in net income
  
(128
)
  
45
   
(83
)
  
(204
)
  
71
   
(133
)
Total other comprehensive income (loss)
 
$
4,392
  
$
(1,537
)
 
$
2,855
  
$
(10,312
)
 
$
3,609
  
$
(6,703
)
 
The reclassifications out of accumulated other comprehensive income into net income are presented below (in thousands):
 
 
Three Months Ended June 30,
 
2014
 
2013
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:
     
 
$
(128
)
Gain on securities, net
 
$
-
 
Gain on securities, net
  
45
 
Tax expense
  
-
 
Tax expense
 
$
(83
)
Net of tax
 
$
-
 
Net of tax

 
Six Months Ended June 30,
 
2014
 
2013
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:
     
 
$
(128
)
Gain on securities, net
 
$
(204
)
Gain on securities, net
  
45
 
Tax expense
  
71
 
Tax expense
 
$
(83
)
Net of tax
 
$
(133
)
Net of tax