Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2015

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss) Note [Text Block]

Note 20. Comprehensive Income (Loss)

FASB ASC Topic 220, “Comprehensive Income” (“ASC Topic 220”), requires the reporting of all changes in equity during the reporting period except investments from and distributions to shareholders.  Net income is a component of comprehensive income (loss) with all other components referred to in the aggregate as other comprehensive income.  Unrealized gains and losses on AFS securities is an example of another comprehensive income (loss) component.

	For the year ended December 31, 2015
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding (losses) arising during period	$	(1,427)	$	(603)	$	(824)
Less adjustment for impaired investments		(14)		(5)		(9)
Less reclassification adjustment for gains
realized in net income		900		306		594
Unrealized losses on investment securities		(2,313)		(904)		(1,409)
Unrecognized benefit obligation expense:
Actuarial gain		73		—		73
Reclassification adjustment for amortization		(275)		—		(275)
Unrecognized benefit obligation		348		—		348
Unrealized loss on derivative instrument		(555)		(189)		(366)
Other comprehensive loss, net	$	(2,520)	$	(1,093)	$	(1,427)

	For the year ended December 31, 2014
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	7,733	$	2,598	$	5,135
Less adjustment for impaired investments		(41)		(14)		(27)
Less reclassification adjustment for gains
realized in net income		377		128		249
Unrealized gains on investment securities		7,397		2,484		4,913
Unrecognized benefit obligation expense:
Actuarial loss		(1,314)		—		(1,314)
Reclassification adjustment for amortization		(218)		—		(218)
Unrecognized benefit obligation		(1,096)		—		(1,096)
Unrealized loss on derivative instrument		(187)		—		(187)
Other comprehensive income, net	$	6,114	$	2,484	$	3,630

The other components of accumulated other comprehensive loss included in shareholders’ equity at December 31, 2015 and 2014 are as follows:

0f
	December 31,
(In thousands)	2015		2014
Unrecognized benefit obligation	$	(3,677)	$	(4,025)
Unrealized gains on AFS investments		124		1,720
Unrealized loss on derivative instrument		(366)		(187)
Accumulated other comprehensive loss	$	(3,919)	$	(2,492)