Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2016

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss) Note [Text Block]

Note 15.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 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.

	For the three months ended March 31, 2016
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	3,562	$	1,229	$	2,333
Less reclassification adjustment for gains
realized in net income		367		125		242
Unrealized losses on investment securities		3,195		1,104		2,091
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		(103)		—		(103)
Unrecognized benefit obligation		(103)		—		(103)
Unrealized loss on derivative instrument		(488)		(166)		(322)
Other comprehensive income, net	$	2,604	$	938	$	1,666

	For the three months ended March 31, 2015
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	1,844	$	749	$	1,095
Less reclassification adjustment for gains
realized in net income		187		64		123
Unrealized gains on investment securities		1,657		685		972
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		(17)		—		(17)
Unrecognized benefit obligation		(17)		—		(17)
Unrealized loss on derivative instrument		(280)		(159)		(121)
Other comprehensive income, net	$	1,360	$	526	$	834

The other components of accumulated other comprehensive loss included in shareholders’ equity at March 31, 2016 and December 31, 2015 are as follows:

	March 31,		December 31,
(In thousands)	2016		2015
Unrecognized benefit obligation	$	(3,754)	$	(3,677)
Unrealized gains on AFS investments		2,189		124
Unrealized loss on derivative instrument		(688)		(366)
Accumulated other comprehensive loss	$	(2,253)	$	(3,919)