Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2014

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss)

Note 14. Comprehensive Income

FASB ASC Topic 220, “Comprehensive Income” (“ASC Topic 220”), requires the reporting of all changes in equity during the reporting period except investments from and distributions to shareholders.  Net income (loss) is a component of comprehensive income with all other components referred to in the aggregate as other comprehensive income.  Unrealized gains and losses on AFS securities is an example of an other comprehensive income component.

	Three months ended March 31, 2014
(In thousands)	Before tax amount			Tax expense (benefit)			Net of tax amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	3,165		$	968		$	2,197
Unrealized gains on investment securities		3,165			968			2,197
Unrecognized benefit obligation expense:
Less reclassification adjustment for amortization		(28	)		(10	)		(18	)
Other comprehensive income, net	$	3,193		$	978		$	2,215

	Three months ended March 31, 2013
(In thousands)	Before tax amount			Tax expense (benefit)			Net of tax amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	285		$	50		$	235
Less reclassification adjustment for gains realized in net income		45			15			30
Unrealized gains on investment securities		240			35			205
Unrecognized benefit obligation expense:
Less reclassification adjustment for amortization		(142	)		(48	)		(94	)
Other comprehensive income, net	$	382		$	83		$	299