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ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS (Tables)
6 Months Ended
Jun. 30, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS [Abstract]  
Components of accumulated other comprehensive income (Loss)
The following is a summary of the changes in accumulated other comprehensive income or loss by component, net of tax, for the periods indicated:
   
Unrealized Gains and Losses on Securities Available for Sale
   
Defined Benefit and Other Benefit Plans
   
Total
 
Balance at December 31, 2012
 
$
8,022,790
   
$
(10,829,719
)
 
$
(2,806,929
)
Other comprehensive income before
  reclassification
   
(2,034,375
)
   
-
     
(2,034,375
)
Amounts reclassified from accumulated other
  comprehensive income
   
(756
)
   
467,013
     
466,257
 
Net current period other comprehensive loss
   
(2,035,131
)
   
467,013
     
(1,568,118
)
Balance at June 30, 2013
 
$
5,987,659
   
$
(10,362,706
)
 
$
(4,375,047
)


   
Unrealized Gains and Losses on Securities Available for Sale
   
Defined Benefit and Other Benefit Plans
   
Total
 
Balance at March 31, 2013
 
$
7,979,597
   
$
(10,602,795
)
 
$
(2,623,198
)
Other comprehensive income before
  Reclassification
   
(1,991,182
)
   
-
     
(1,991,182
)
Amounts reclassified from accumulated other
  comprehensive income
   
(756
)
   
240,089
     
239,333
 
Net current period other comprehensive loss
   
(1,991,938
)
   
240,089
     
(1,751,849
)
Balance at June 30, 2013
 
$
5,987,659
   
$
(10,362,706
)
 
$
(4,375,047
)


   
Unrealized Gains and Losses on Securities Available for Sale
   
Defined Benefit and Other Benefit Plans
   
Total
 
Balance at December 31, 2011
 
$
7,987,055
   
$
(9,428,433
)
 
$
(1,441,378
)
Other comprehensive income before
  reclassification
   
382,446
     
-
     
382,446
 
Amounts reclassified from accumulated other
  comprehensive income
   
(184,630
)
   
387,536
     
202,906
 
Net current period other comprehensive income
   
197,816
     
387,536
     
585,352
 
Balance at June 30, 2012
 
$
8,184,871
   
$
(9,040,897
)
 
$
(856,026
)


   
Unrealized Gains and Losses on Securities Available for Sale
   
Defined Benefit and Other Benefit Plans
   
Total
 
Balance at March 31, 2012
 
$
8,088,581
   
$
(9,234,665
)
 
$
(1,146,084
)
Other comprehensive income before
  reclassification
   
97,983
     
-
     
97,983
 
Amounts reclassified from accumulated other
  comprehensive income
   
(1,693
)
   
193,768
     
192,075
 
Net current period other comprehensive income
   
96,290
     
193,768
     
290,058
 
Balance at June 30, 2012
 
$
8,184,871
   
$
(9,040,897
)
 
$
(856,026
)
Reclassification out of accumulated other comprehensive income [Table Text Block]
The following is the reclassification out of accumulated other comprehensive income for the periods indicated:

Details about Accumulated Other
Comprehensive Income Components
Six Months Ended June 30,
   
Affected Line Item
 in the Statement Where
Net Income is Presented
 
     
2013
     
2012
         
Unrealized gains and losses on securities
  available for sale:
                       
Realized gains on securities available for sale
 
$
1,228
     
299,919
     
Net gains on securities transactions
 
Income tax expense
   
472
     
115,289
     
Income tax expense
 
Net of tax
   
756
     
184,630
         
Amortization of defined pension plan
  and other benefit plan items:
                       
Prior service costs (a)
   
41,572
     
41,572
     
Pension and other employee benefits
 
Actuarial losses (a)
   
(801,086
)
   
(671,096
)
   
Pension and other employee benefits
 
Income tax benefit
   
292,501
     
241,988
     
Income tax expense
 
Net of tax
   
(467,013
)
   
(387,536
)
       
Total reclassification for the period, net of tax
$
$
(466,257
)
 
$
(202,906
)
       
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 10 for additional information).

Details about Accumulated Other Comprehensive Income Components
Three Months Ended June 30,
   
Affected Line Item
 in the Statement Where
Net Income is Presented
 
     
2013
     
2012
         
Unrealized gains and losses on securities
  available for sale:
                       
Realized gains on securities available for sale
 
$
1,228
     
2,750
     
Net gains on securities transactions
 
Income tax expense
   
472
     
1,057
     
Income tax expense
 
Net of tax
   
756
     
1,693
         
Amortization of defined pension plan
  and other benefit plan items:
                       
Prior service costs (a)
   
20,786
     
20,786
     
Pension and other employee benefits
 
Actuarial losses (a)
   
(400,984
)
   
(335,548
)
   
Pension and other employee benefits
 
Income tax benefit
   
140,109
     
120,994
     
Income tax expense
 
Net of tax
   
(240,089
)
   
(193,768
)
       
Total reclassification for the period, net of tax
$
$
(239,333
)
 
$
(192,075
)
       
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 10 for additional information).