Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 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 six months ended June 30, 2016
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	5,107	$	1,888	$	3,219
Less adjustment for impaired investments		(146)		(50)		(96)
Less reclassification adjustment for gains
realized in net income		1,102		375		727
Unrealized gains on investment securities		4,151		1,563		2,588
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		(154)		—		(154)
Unrecognized benefit obligation		(154)		—		(154)
Unrealized loss on derivative instrument		(674)		(229)		(445)
Other comprehensive income, net	$	3,323	$	1,334	$	1,989

	For the six months ended June 30, 2015
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains (losses) on investment securities:
Unrealized holding gains arising during period	$	201	$	71	$	130
Less reclassification adjustment for gains
realized in net income		572		194		378
Unrealized lossess on investment securities		(371)		(123)		(248)
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		(34)		—		(34)
Unrecognized benefit obligation		(34)		—		(34)
Unrealized loss on derivative instrument		(280)		(95)		(185)
Other comprehensive loss, net	$	(685)	$	(218)	$	(467)

The other components of accumulated other comprehensive loss included in shareholders’ equity at June 30, 2016 and December 31, 2015 are as follows:

	June 30,		December 31,
(In thousands)	2016		2015
Unrecognized benefit obligation	$	(3,831)	$	(3,677)
Unrealized gains on AFS investments		2,712		124
Unrealized loss on derivative instrument		(811)		(366)
Accumulated other comprehensive loss	$	(1,930)	$	(3,919)