OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2015

Other Comprehensive Income (Loss) [Abstract]

Other Comprehensive Income (Loss) [Text Block]

3.   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 the line entitled net gain on securities in the accompanying consolidated statements of operations.

	Pre-tax Amount			Tax Expense (Benefit)			After tax Amount
Year Ended December 31, 2015
Securities held-to-maturity and transferred securities
Change in non-credit component of OTTI	$	(9	)	$	(4	)	$	(5	)
Change in unrealized loss on securities transferred to held to maturity		125			54			71
Total securities held-to-maturity and transferred securities		116			50			66
Securities available-for-sale
Reclassification adjustment for net gains included in net gain on securities		(1,384	)		(624	)		(760	)
Change in net unrealized gain during the period		(176	)		(78	)		(98	)
Total securities available-for-sale		(1,560	)		(702	)		(858	)
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		1,890			852			1,038
Change in the net actuarial gain or loss		(901	)		(401	)		(500	)
Total defined benefit plans		989			451			538
Total other comprehensive income	$	(455	)	$	(201	)	$	(254	)
Year Ended December 31, 2014
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	32		$	16		$	16
Change in unrealized loss on securities transferred to held to maturity		65			29			36
Total securities held-to-maturity and transferred securities		97			45			52
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain on securities		(997	)		(450	)		(547	)
Change in net unrealized gain during the period		(65	)		(29	)		(36	)
Total securities available-for-sale		(1,062	)		(479	)		(583	)
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		1,044			468			576
Change in the net actuarial gain or loss		(6,986	)		(3,153	)		(3,833	)
Total defined benefit plans		(5,942	)		(2,685	)		(3,257	)
Total other comprehensive income	$	(6,907	)	$	(3,119	)	$	(3,788	)
Year Ended December 31, 2013
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	32		$	16		$	16
Change in unrealized loss on securities transferred to held to maturity		271			122			149
Total securities held-to-maturity and transferred securities		303			138			165
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain on securities		(110	)		(50	)		(60	)
Change in net unrealized gain during the period		363			162			201
Total securities available-for-sale		253			112			141
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		2,396			1,082			1,314
Change in the net actuarial gain or loss		5,944			2,683			3,261
Total defined benefit plans		8,340			3,765			4,575
Total other comprehensive income	$	8,896		$	4,015		$	4,881

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

	Securities Held-to-Maturity and Transferred Securities			Securities Available-for-Sale			Defined Benefit Plans			Total Accumulated Other Comprehensive Income (Loss)
Balance as of January 1, 2015	$	(826	)	$	736		$	(8,457	)	$	(8,547	)
Other comprehensive income (loss) before reclassifications		66			(98	)		(500	)		(532	)
Amounts reclassified from accumulated other    comprehensive income (loss)		-			(760	)		1,038			278
Net other comprehensive income (loss) during the period		66			(858	)		538			(254	)
Balance as of December 31, 2015	$	(760	)	$	(122	)	$	(7,919	)	$	(8,801	)
Balance as of January 1, 2014	$	(878	)	$	1,319		$	(5,200	)	$	(4,759	)
Other comprehensive income (loss) before reclassifications		52			(36	)		(3,833	)		(3,817	)
Amounts reclassified from accumulated other    comprehensive income (loss)		-			(547	)		576			29
Net other comprehensive income (loss) during the period		52			(583	)		(3,257	)		(3,788	)
Balance as of December 31, 2014	$	(826	)	$	736		$	(8,457	)	$	(8,547	)