3. Changes in Accumulated Other Comprehensive Income (loss)

9 Months Ended

Sep. 30, 2014

Notes

3. Changes in Accumulated Other Comprehensive Income (loss)

3. Changes in Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in other comprehensive income(loss):

	Three Months Ended September 30, 2014
	Before tax	Tax	Net of tax
(in (000’s)	Amount	expense	Amount
Unrealized gain on securities:
Unrealized holding gain arising during period	$163	$(54)	$109
Less: reclassification adjustment for gains (losses)
realized in net loss	-	-	-
Other comprehensive gain, net	$163	$(54)	$109

	Three Months Ended September 30, 2013
	Before tax	Tax	Net of tax
(in (000’s)	Amount	benefit	Amount
Unrealized loss on securities:
Unrealized holding loss arising during period	$(57)	$19	$(38)
Less: reclassification adjustment for gains (losses)
realized in net loss	-	-	-
Other comprehensive loss, net	$(57)	$19	$(38)

	Nine Months Ended September 30, 2014
	Before tax	Tax	Net of tax
(in (000’s)	Amount	expense	Amount
Unrealized gain on securities:
Unrealized holding gain arising during period	$359	$(118)	$241
Less: reclassification adjustment for gains (losses)
realized in net loss	-	-	-
Other comprehensive gain, net	$359	$(118)	$241

	Nine Months Ended September 30, 2013
	Before tax	Tax	Net of tax
(in (000’s)	Amount	Benefit(expense)	Amount
Unrealized loss on securities:
Unrealized holding loss arising during period	$(327)	$108	$(219)
Less: reclassification adjustment for gains (losses)
realized in net loss	52	(17)	35
Other comprehensive gain, net	$(379)	$125	$(254)