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Comprehensive Income (Loss)
9 Months Ended
Sep. 30, 2014
Comprehensive Income (Loss) [Abstract]  
Comprehensive Income (Loss) Note [Text Block]

Note 14.Comprehensive Income (Loss)

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 (loss) with all other components referred to in the aggregate as other comprehensive income.  Unrealized gains and losses on AFS securities is an example of another comprehensive income (loss) component.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine months ended September 30, 2014

 

 

 

 

 

 

Tax

 

 

 

 

 

 

Before tax

 

expense

 

Net of tax

 

(In thousands)

    

amount

    

(benefit)

    

amount

 

Unrealized gains on investment securities:

 

 

 

 

 

 

 

 

 

 

Unrealized holding gains arising during period

 

$

6,570 

 

$

2,101 

 

$

4,469 

 

Less reclassification adjustment for gains

 

 

 

 

 

 

 

 

 

 

realized in net income

 

 

330 

 

 

112 

 

 

218 

 

Unrealized gains on investment securities

 

 

6,240 

 

 

1,989 

 

 

4,251 

 

Unrecognized benefit obligation expense:

 

 

 

 

 

 

 

 

 

 

Less reclassification adjustment for amortization

 

 

(85)

 

 

(29)

 

 

(56)

 

Other comprehensive income, net

 

$

6,325 

 

$

2,018 

 

$

4,307 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine months ended September 30, 2013

 

 

    

 

 

    

Tax

    

 

 

 

 

 

Before tax

 

expense

 

Net of tax

 

(In thousands)

 

amount

 

(benefit)

 

amount

 

Unrealized losses on investment securities:

 

 

 

 

 

 

 

 

 

 

Unrealized holding losses arising during period

 

$

(8,833)

 

$

(3,128)

 

$

(5,705)

 

Less reclassification adjustment for gains

 

 

 

 

 

 

 

 

 

 

realized in net loss

 

 

69 

 

 

23 

 

 

46 

 

Unrealized losses on investment securities

 

 

(8,902)

 

 

(3,151)

 

 

(5,751)

 

Unrecognized benefit obligation expense:

 

 

 

 

 

 

 

 

 

 

Less reclassification adjustment for amortization

 

 

(429)

 

 

(146)

 

 

(283)

 

Other comprehensive loss, net

 

$

(8,473)

 

$

(3,005)

 

$

(5,468)