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Other Comprehensive Income (Loss) (Tables)
9 Months Ended
Sep. 30, 2014
Other Comprehensive Income (Loss), Net Of Tax [Abstract]  
Other Comprehensive Income Loss Reclassification Adjustments Related To Securities Available For Sale [Table Text Block]
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 September 30, 2014:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain (loss) during the period
 
$
707
 
$
225
 
$
482
 
Reclassification adjustment for net gains included in net income
 
 
(460)
 
 
(138)
 
 
(322)
 
Total other comprehensive loss
 
$
247
 
$
87
 
$
160
 
 
 
 
Before Tax
Amount
 
Tax Expense
(Benefit)
 
Net of Tax
Amount
 
Nine months ended September 30, 2014:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain (loss) during the period
 
$
5,172
 
$
1,764
 
$
3,408
 
Reclassification adjustment for net gains included in net income
 
 
(931)
 
 
(279)
 
 
(652)
 
Total other comprehensive loss
 
$
4,241
 
$
1,485
 
$
2,756
 
 
 
 
Before Tax
Amount
 
Tax Expense
(Benefit)
 
Net of Tax
Amount
 
Three months ended September 30, 2013:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain/loss during the period
 
$
120
 
$
42
 
$
78
 
Reclassification adjustment for net gains included in net income
 
 
-
 
 
-
 
 
-
 
Total other comprehensive loss
 
$
120
 
$
42
 
$
78
 
 
 
 
Before Tax
Amount
 
Tax Expense
(Benefit)
 
Net of Tax
Amount
 
Nine months ended September 30, 2013:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain/loss during the period
 
$
(6,044)
 
$
(2,120)
 
$
(3,924)
 
Reclassification adjustment for net gains included in net income
 
 
(97)
 
 
(29)
 
 
(68)
 
Total other comprehensive loss
 
$
(6,141)
 
$
(2,149)
 
$
(3,992)
 
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]
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 income before reclassifications
 
 
3,408
 
 
-
 
 
3,408
 
Amounts reclassified from accumulated other comprehensive income
 
 
(652)
 
 
-
 
 
(652)
 
 
 
 
 
 
 
 
 
 
 
 
Net other comprehensive income during period
 
 
2,756
 
 
-
 
 
2,756
 
 
 
 
 
 
 
 
 
 
 
 
Balance September 30, 2014
 
$
3,662
 
$
(361)
 
$
3,301
 
 
 
 
 
 
 
 
 
 
 
 
Balance January 1, 2013
 
$
4,851
 
$
(577)
 
$
4,274
 
Other comprehensive loss before reclassifications
 
 
(3,924)
 
 
-
 
 
(3,924)
 
Amounts reclassified from accumulated other comprehensive loss
 
 
(68)
 
 
-
 
 
(68)
 
 
 
 
 
 
 
 
 
 
 
 
Net other comprehensive loss during period
 
 
(3,992)
 
 
-
 
 
(3,992)
 
 
 
 
 
 
 
 
 
 
 
 
Balance September 30, 2013
 
$
859
 
$
(577)
 
$
282