Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2014

Other Comprehensive Income (Loss), Net Of Tax [Abstract]

Other Comprehensive Income Loss [Text Block]

15. Other Comprehensive Income (Loss)

The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the table below. Reclassification adjustments related to securities available for sale are included in gains on sale or call of securities in the accompanying consolidated condensed statements of income.

	Before Tax Amount		Tax Expense (Benefit)		Net of Tax Amount
Three months ended June 30, 2014:
Securities available for sale and transferred securities:
Change in net unrealized gain (loss) during the period	$	2,743	$	936	$	1,807
Reclassification adjustment for net gains included in net income		(471)		(141)		(330)
Total other comprehensive loss	$	2,272	$	795	$	1,477

	Before Tax Amount		Tax Expense (Benefit)		Net of Tax Amount
Six months ended June 30, 2014:
Securities available for sale and transferred securities:
Change in net unrealized gain (loss) during the period	$	4,465	$	1,538	$	2,927
Reclassification adjustment for net gains included in net income		(471)		(141)		(330)
Total other comprehensive loss	$	3,994	$	1,397	$	2,597

	Before Tax Amount		Tax Expense (Benefit)		Net of Tax Amount
Three months ended June 30, 2013:
Securities available for sale and transferred securities:
Change in net unrealized gain/loss during the period	$	(5,500)	$	(1,927)	$	(3,573)
Reclassification adjustment for net gains included in net income		(44)		(13)		(31)
Total other comprehensive loss	$	(5,544)	$	(1,940)	$	(3,604)

	Before Tax Amount		Tax Expense (Benefit)		Net of Tax Amount
Six months ended June 30, 2013:
Securities available for sale and transferred securities:
Change in net unrealized gain/loss during the period	$	(6,164)	$	(2,162)	$	(4,002)
Reclassification adjustment for net gains included in net income		(97)		(29)		(68)
Total other comprehensive loss	$	(6,261)	$	(2,191)	$	(4,070)

Activity in accumulated other comprehensive income (loss), net of tax, was as follows:

					Accumulated
	Securities		Post-		Other
	Available		retirement		Comprehensive
	For Sale		Benefit		Income
Balance January 1, 2014	$	906	$	(361)	$	545
Other comprehensive loss before reclassifications		2,927		-		2,927
Amounts reclassified from accumulated other comprehensive loss		(330)		-		(330)
Net other comprehensive loss during period		2,597		-		2,597
Balance June 30, 2014	$	3,503	$	(361)	$	3,142
Balance January 1, 2013	$	4,851	$	(577)	$	4,274
Other comprehensive loss before reclassifications		(4,002)		-		(4,002)
Amounts reclassified from accumulated other comprehensive loss		(68)		-		(68)
Net other comprehensive loss during period		(4,070)		-		(4,070)
Balance June 30, 2013	$	781	$	(577)	$	204