Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 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 nine months ended September 30, 2017
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	1,583	$	537	$	1,046
Less reclassification adjustment for gains
realized in net income		308		105		203
Unrealized gains on investment securities		1,275		432		843
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		39		—		39
Unrecognized benefit obligation		39		—		39
Unrealized gain on derivative instrument		86		29		57
Other comprehensive income, net	$	1,400	$	461	$	939

	For the nine months ended September 30, 2016
			Tax
	Before tax		expense		Net of tax
(In thousands)	amount		(benefit)		amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	3,776	$	1,434	$	2,342
Less adjustment for impaired investments		(181)		(62)		(119)
Less reclassification adjustment for gains
realized in net income		1,382		470		912
Unrealized gains on investment securities		2,575		1,026		1,549
Unrecognized benefit obligation expense:
Reclassification adjustment for amortization		(232)		—		(232)
Unrecognized benefit obligation		(232)		—		(232)
Unrealized loss on derivative instrument		(475)		(161)		(314)
Other comprehensive income, net	$	1,868	$	865	$	1,003

The other components of accumulated other comprehensive loss included in shareholders’ equity at September 30, 2017 and December 31, 2016 are as follows:

	September 30,		December 31,
(In thousands)	2017		2016
Unrecognized benefit obligation	$	(4,099)	$	(4,138)
Unrealized gain (loss) on AFS investments		88		(755)
Unrealized loss on derivative instrument		(269)		(326)
Accumulated other comprehensive loss	$	(4,280)	$	(5,219)