Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2017

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss) Note [Text Block]

Note 14.Comprehensive Income

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 three months ended March 31, 2017
	Before tax		Tax		Net of tax
(In thousands)	amount		expense		amount
Unrealized losses on investment securities:
Unrealized holding gains arising during period	$	958	$	326	$	632
Unrealized gains on investment securities		958		326		632
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		13		—		13
Unrecognized benefit obligation		13		—		13
Unrealized gain on derivative instrument		68		23		45
Other comprehensive income, net	$	1,039	$	349	$	690

	For the three months ended March 31, 2016
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	3,562	$	1,229	$	2,333
Less reclassification adjustment for gains
realized in net income		367		125		242
Unrealized gains on investment securities		3,195		1,104		2,091
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		(103)		—		(103)
Unrecognized benefit obligation		(103)		—		(103)
Unrealized loss on derivative instrument		(488)		(166)		(322)
Other comprehensive income, net	$	2,604	$	938	$	1,666

The other components of accumulated other comprehensive loss included in shareholders’ equity at March 31, 2017 and December 31, 2016 are as follows:

	March 31,		December 31,
(In thousands)	2017		2016
Unrecognized benefit obligation	$	(4,125)	$	(4,138)
Unrealized loss on AFS investments		(123)		(755)
Unrealized loss on derivative instrument		(281)		(326)
Accumulated other comprehensive loss	$	(4,529)	$	(5,219)