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Comprehensive Income | 3 Months Ended
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Sep. 30, 2011
Stockholders Equity [Abstract] |
Comprehensive Income (Loss) Note [Text Block] | NOTE 3: COMPREHENSIVE INCOME The FASB’s Accounting Standards Codification (“FASB ASC”) Topic 220 requires the reporting of comprehensive income and its components. Comprehensive income is defined as the change in equity from transactions and other events and circumstances from non-owner sources, and excludes investments by and distributions to owners. Comprehensive income includes net income and other items of comprehensive income meeting the above criteria. The Company's only component of other comprehensive income is the unrealized gains and losses on available-for-sale securities.
| Three Months Ended September 30,
| 2011 |  | 2010
| (In Thousands)
Net unrealized gain on available-for-sale securities | $4,774 |  | $2,301
Non-credit component of unrealized gain on available-for-sale debt |  |  |
securities for which a portion of an other-than-temporary impairment |  |  |
has been recognized | 147 |  | 46
Less reclassification adjustment for gain included in net income | 483 |  | 5,441
Other comprehensive income (loss), before tax effect | 4,438 |  | (3,094)
Tax expense (benefit) | 1,553 |  | (1,083)
Change in unrealized gain (loss) on available-for-sale securities, |  |  |
net of income taxes | $2,885 |  | $(2,011)
| Nine Months Ended September 30,
| 2011 |  | 2010
| (In Thousands)
Net unrealized gain on available-for-sale securities | $11,394 |  | $5,903
Non-credit component of unrealized gain (loss) on available-for-sale debt |  |  |
securities for which a portion of an other-than-temporary impairment |  |  |
has been recognized | 852 |  | (389)
Other-than-temporary impairment loss recognized in earnings on |  |  |
available-for-sale debt securities | (400) |  | —
Less reclassification adjustment for gain included in net income | 483 |  | 8,906
Other comprehensive income (loss), before tax effect | 11,363 |  | (3,392)
Tax expense (benefit) | 3,977 |  | (1,187)
Change in unrealized gain (loss) on available-for-sale securities, |  |  |
net of income taxes | $7,386 |  | $(2,205)
The components of accumulated other comprehensive income, included in stockholders’ equity, are as follows:
| September 30, |  | December 31,
| 2011 |  | 2010
| (In Thousands)
Net unrealized gain on available-for-sale securities | $17,790 |  | $7,279
Net unrealized gain (loss) on available-for-sale debt securities for which a |  |  |
portion of an other-than-temporary impairment has been recognized | 67 |  | (785)
| 17,857 |  | 6,494
Tax expense | 6,250 |  | 2,273
Net-of-tax amount | $11,607 |  | $4,221

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- Definition The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e689-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 14-26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e709-108580 + Details
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