Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2017

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss) Note [Text Block]

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 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, 2017
	Before tax		Tax		Net of tax
(In thousands)	amount		expense		amount
Unrealized losses on investment securities:
Unrealized holding gains arising during period	$	1,768	$	602	$	1,166
Less reclassification adjustment for gains
realized in net income		276		94		182
Unrealized gains on investment securities		1,492		508		984
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		27		—		27
Unrecognized benefit obligation		27		—		27
Unrealized gain on derivative instrument		30		10		20
Other comprehensive income, net	$	1,549	$	518	$	1,031

	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

The other components of accumulated other comprehensive loss included in shareholders’ equity at June 30, 2017 and December 31, 2016 are as follows:

	June 30,		December 31,
(In thousands)	2017		2016
Unrecognized benefit obligation	$	(4,111)	$	(4,138)
Unrealized gain (loss) on AFS investments		229		(755)
Unrealized loss on derivative instrument		(306)		(326)
Accumulated other comprehensive loss	$	(4,188)	$	(5,219)