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Equity (Tables)
9 Months Ended
Sep. 30, 2018
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Income
Components of accumulated other comprehensive income (loss) were as follows for the three months ended September 30:
 
 
2018
 
2017
 
 
(In thousands)
Unrealized appreciation on securities, before tax
 
$
(51
)
 
$
53

Tax benefit (expense)
 
13

(1) 
(20
)
Unrealized appreciation on securities, net of tax
 
$
(38
)
 
$
33

_______________________
(1)
Due to the implementation of ASU 2018-02, the tax rate changed from 37.75% to 24.5%.
Components of accumulated other comprehensive income (loss) were as follows for the nine months ended September 30:
 
 
2018
 
2017
 
 
(In thousands)
Unrealized appreciation (loss) on securities, before tax
 
$
(239
)
 
$
85

Tax benefit (expense)
 
60

(1) 
(32
)
Unrealized appreciation (loss) on securities, net of tax
 
$
(179
)
 
$
53

_______________________
(1)
Due to the implementation of ASU 2018-02, the tax rate changed from 37.75% to 24.5%.
Reclassification Out of Accumulated Other Comprehensive Income
Changes in accumulated other comprehensive income by component, net of tax, for the nine months ended September 30 are as follows:
 
 
Net Gains on Equity Securities
 
 
2018
 
2017
 
 
(In thousands)
Balance at December 31, 2017
 
$
63

 
$

Adjustment due to ASU 2018-02
 
13

(1) 

Balance at January 1:
 
76

 

Unrealized appreciation (loss) before reclassifications
 
(179
)
(1) 
53

Amounts reclassified from accumulated other comprehensive income
 

 

Net current-period other comprehensive income (loss)
 
(179
)
 
53

Balance at September 30:
 
$
(103
)
 
$
53

_______________________
(1)
Due to the implementation of ASU 2018-02, the tax rate changed from 37.75% to 24.5%.
Changes in accumulated other comprehensive income (loss) by component, net of tax, for the three months ended September 30 are as follows:
 
 
Net Gains on Equity Securities
 
 
2018
 
2017
 
 
(In thousands)
Balance at June 30:
 
$
(65
)
 
$
20

Unrealized appreciation (loss) before reclassifications
 
(38
)
(1) 
33

Amounts reclassified from accumulated other comprehensive income
 

 

Net current-period other comprehensive income (loss)
 
(38
)
 
33

Balance at September 30:
 
$
(103
)
 
$
53

_______________________
(1)
Due to the implementation of ASU 2018-02, the tax rate changed from 37.75% to 24.5%.