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Other Comprehensive Income (Loss)
6 Months Ended
Jun. 30, 2015
Other Comprehensive Income (Loss), Net Of Tax [Abstract]  
Other Comprehensive Income Loss [Text Block]
Note 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
 
 
 
(In Thousands)
 
Three months ended June 30, 2015:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain/loss during the period
 
$
(3,839)
 
$
(1,344)
 
$
(2,495)
 
Reclassification adjustment for net gains included in net income
 
 
-
 
 
-
 
 
-
 
Total other comprehensive loss
 
$
(3,839)
 
$
(1,344)
 
$
(2,495)
 
 
 
 
 
 
 
 
 
 
 
 
Six months ended June 30, 2015:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain/loss during the period
 
$
(2,337)
 
$
(817)
 
$
(1,520)
 
Reclassification adjustment for net gains included in net income
 
 
-
 
 
-
 
 
-
 
Total other comprehensive loss
 
$
(2,337)
 
$
(817)
 
$
(1,520)
 
 
 
 
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
 
 
Activity in accumulated other comprehensive income (loss), net of tax, was as follows:
 
 
 
 
 
 
 
 
 
Accumulated
 
 
 
Securities
 
Post-
 
Other
 
 
 
Available
 
retirement
 
Comprehensive
 
 
 
For Sale
 
Benefit
 
Income
 
 
 
(In Thousands)
 
Balance January 1, 2015
 
$
4,697
 
$
(583)
 
$
4,114
 
Other comprehensive income before reclassifications
 
 
(1,520)
 
 
-
 
 
(1,520)
 
Amounts reclassified from accumulated other comprehensive income
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
Net other comprehensive income during period
 
 
(1,520)
 
 
-
 
 
(1,520)
 
 
 
 
 
 
 
 
 
 
 
 
Balance June 30, 2015
 
$
3,177
 
$
(583)
 
$
2,594
 
 
 
 
 
 
 
 
 
 
 
 
Balance January 1, 2014
 
$
906
 
$
(361)
 
$
545
 
Other comprehensive income before reclassifications
 
 
2,927
 
 
-
 
 
2,927
 
Amounts reclassified from accumulated other comprehensive income
 
 
(330)
 
 
-
 
 
(330)
 
 
 
 
 
 
 
 
 
 
 
 
Net other comprehensive income during period
 
 
2,597
 
 
-
 
 
2,597
 
 
 
 
 
 
 
 
 
 
 
 
Balance June 30, 2014
 
$
3,503
 
$
(361)
 
$
3,142