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Other Comprehensive Income (Loss) (Tables)
9 Months Ended
Sep. 30, 2016
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
 
 
 
(In Thousands)
 
Three months ended September 30, 2016:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain (loss) during the period
 
$
69
 
$
(24)
 
$
45
 
Reclassification adjustment for net gains included in net income
 
 
(151)
 
 
53
 
 
(98)
 
Total other comprehensive income (loss)
 
$
(82)
 
$
29
 
$
(53)
 
 
 
 
 
 
 
 
 
 
 
 
Nine months ended September 30, 2016:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain (loss) during the period
 
$
2,579
 
$
(903)
 
$
1,676
 
Reclassification adjustment for net gains included in net income
 
 
(509)
 
 
178
 
 
(331)
 
Total other comprehensive income (loss)
 
$
2,070
 
$
(725)
 
$
1,345
 
 
 
 
Before Tax
Amount
 
Tax Expense
(Benefit)
 
Net of Tax
Amount
 
 
 
(In Thousands)
 
Three months ended September 30, 2015:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain (loss) during the period
 
$
2,024
 
$
709
 
$
1,315
 
Reclassification adjustment for net gains included in net income
 
 
-
 
 
-
 
 
-
 
Total other comprehensive income (loss)
 
$
2,024
 
$
709
 
$
1,315
 
 
 
 
 
 
 
 
 
 
 
 
Nine months ended September 30, 2015:
 
 
 
 
 
 
 
 
 
 
Securities available for sale and transferred securities:
 
 
 
 
 
 
 
 
 
 
Change in net unrealized gain (loss) during the period
 
$
(313)
 
$
(108)
 
$
(205)
 
Reclassification adjustment for net gains included in net income
 
 
-
 
 
-
 
 
-
 
Total other comprehensive income (loss)
 
$
(313)
 
$
(108)
 
$
(205)
 
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
 
 
 
(In Thousands)
 
Balance January 1, 2016
 
$
4,042
 
$
(420)
 
$
3,622
 
Other comprehensive income (loss) before reclassifications
 
 
1,676
 
 
-
 
 
1,676
 
Amounts reclassified from accumulated other comprehensive income
 
 
(331)
 
 
-
 
 
(331)
 
 
 
 
 
 
 
 
 
 
 
 
Net other comprehensive income during period
 
 
1,345
 
 
-
 
 
1,345
 
 
 
 
 
 
 
 
 
 
 
 
Balance September 30, 2016
 
$
5,387
 
$
(420)
 
$
4,967
 
 
 
 
 
 
 
 
 
 
 
 
Balance January 1, 2015
 
$
4,697
 
$
(583)
 
$
4,114
 
Other comprehensive income (loss) before reclassifications
 
 
(205)
 
 
-
 
 
(205)
 
Amounts reclassified from accumulated other comprehensive income
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
Net other comprehensive income during period
 
 
(205)
 
 
-
 
 
(205)
 
 
 
 
 
 
 
 
 
 
 
 
Balance September 30, 2015
 
$
4,492
 
$
(583)
 
$
3,909