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Comprehensive Income
3 Months Ended
Mar. 31, 2015
Comprehensive Income [Abstract]  
Other Comprehensive Income, Noncontrolling Interest [Text Block]
COMPREHENSIVE INCOME (In Thousands)

The following table presents the components of other comprehensive income for the three and three months ended March 31, 2015 and 2014 :
Schedule of Comprehensive Income
 
Three Months Ended March 31,
 
 
 
Tax
 
 
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Amount
 
Benefit
 
Amount
2015
 
 
 
 
 
Net Unrealized Securities Holding Gains Arising During the Period
$
1,225

 
$
(480
)
 
$
745

Reclassification Adjustment for Securities Gains Included in Net Income
90

 
(35
)
 
55

Amortization of Net Retirement Plan Actuarial Loss
192

 
(75
)
 
117

Accretion of Net Retirement Plan Prior Service Credit
(13
)
 
6

 
(7
)
  Other Comprehensive Income
$
1,494

 
$
(584
)
 
$
910

 
 
 
 
 
 
2014
 
 
 
 
 
Net Unrealized Securities Holding Gains Arising During the Period
$
399

 
$
(158
)
 
$
241

Reclassification Adjustment for Securities Gains Included in Net Income

 

 

Amortization of Net Retirement Plan Actuarial Loss
116

 
(46
)
 
70

Accretion of Net Retirement Plan Prior Service Credit
(22
)
 
9

 
(13
)
  Other Comprehensive Income
$
493

 
$
(195
)
 
$
298



The following table presents the changes in accumulated other comprehensive income by component:

Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
 
 
 
 
 
 
 
 
 
Unrealized
 
Defined Benefit Plan Items
 
 
 
Gains and
 
 
 
 
 
 
 
Losses on
 
 
 
Net Prior
 
 
 
Available-for-
 
Net Gain
 
Service
 
 
 
Sale Securities
 
(Loss)
 
(Cost ) Credit
 
Total
For the Year-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2014
$
2,539

 
$
(9,255
)
 
$
(450
)
 
$
(7,166
)
Other comprehensive income before reclassifications
745

 

 

 
745

Amounts reclassified from accumulated other comprehensive income
55

 
117

 
(7
)
 
165

Net current-period other comprehensive income
800

 
117

 
(7
)
 
910

March 31, 2015
$
3,339

 
$
(9,138
)
 
$
(457
)
 
$
(6,256
)
 
 
 
 
 
 
 
 
December 31, 2013
$
2,374

 
$
(6,697
)
 
$
(50
)
 
$
(4,373
)
Other comprehensive income before reclassifications
241

 

 

 
241

Amounts reclassified from accumulated other comprehensive income

 
70

 
(13
)
 
57

Net current-period other comprehensive income
241

 
70

 
(13
)
 
298

March 31, 2014
$
2,615

 
$
(6,627
)
 
$
(63
)
 
$
(4,075
)
 
 
 
 
 
 
 
 
 


(1) All amounts are net of tax. Amounts in parentheses indicate debits.
The following table presents the reclassifications out of accumulated other comprehensive income:

Reclassifications Out of Accumulated Other Comprehensive Income (1)
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
For the Year-to-date periods ended:
 
 
 
 
 
 
 
 
 
March 31, 2015
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
(90
)
 
Gain on Securities Transactions
 
 
(90
)
 
Total before Tax
 
 
35

 
Provision for Income Taxes
 
 
$
(55
)
 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
$
13

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(192
)
(2) 
Salaries and Employee Benefits
 
 
(179
)
 
Total before Tax
 
 
69

 
Provision for Income Taxes
 
 
$
(110
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(165
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
March 31, 2014
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$

 
Gain on Securities Transactions
 
 

 
Total before Tax
 
 

 
Provision for Income Taxes
 
 
$

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
22

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
$
(116
)
(2) 
Salaries and Employee Benefits
 
 
(94
)
 
Total before Tax
 
 
37

 
Provision for Income Taxes
 
 
$
(57
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(57
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
(1) Amounts in parentheses indicate debits to profit/loss.
(2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost.