Other Comprehensive Income (Loss)

9 Months Ended

Sep. 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 September 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	$	(405	)	$	142	$	(263	)	$	(95	)	$	33	$	(62	)
Reclassification adjustment for gains included in net income		-			-		-			(25	)		9		(16	)
Total other comprehensive income (loss)	$	(405	)	$	142	$	(263	)	$	(120	)	$	42	$	(78	)

	Nine Months Ended September 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	$	4,116		$	(1,441	)	$	2,675		$	(10,203	)	$	3,571	$	(6,632	)
Reclassification adjustment for gains included in net income		(128	)		45			(83	)		(229	)		80		(149	)
Total other comprehensive income (loss)	$	3,988		$	1,396		$	2,592		$	(10,432	)	$	3,651	$	(6,781	)

The reclassifications out of accumulated other comprehensive income into net income are presented below (in thousands):

	Three Months Ended September 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:
	$	-	Gain on securities, net	$	(25	)	Gain on securities, net
		-	Tax expense		9		Tax expense
	$	-	Net of tax	$	(16	)	Net of tax

	Nine Months Ended September 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	$	(229	)	Gain on securities, net
		45		Tax expense		80		Tax expense
	$	(83	)	Net of tax	$	(149	)	Net of tax