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Earnings per Common Share | 3 Months Ended
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Mar. 31, 2015
Earnings Per Share [Abstract] |
Earnings per Common Share |
Note 10. | Earnings per Common Share
Basic earnings per common share represents income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. The following table presents the computation of basic and diluted earnings per share for the three months ended March 31, 2015 and 2014 (dollars in thousands, except per share data):
|  | For the three months ended |
|  | March 31, |  |  | March 31, |
|  | 2015 |  |  | 2014 |
(Numerator): |  |  |  |  |  |  |  |
Net income |  | $ | 544 |  |  | $ | 1,146 |
Effective dividend and accretion on preferred stock |  |  | 329 |  |  |  | 220 |
Net income available to common shareholders |  | $ | 215 |  |  | $ | 926 |
(Denominator): |  |  |  |  |  |  |  |
Weighted average shares outstanding – basic |  |  | 4,906,981 |  |  |  | 4,901,464 |
Potentially dilutive common shares – restricted stock units |  |  | 4,063 |  |  |  | — |
Weighted average shares outstanding – diluted |  |  | 4,911,044 |  |  |  | 4,901,464 |
Income per common share |  |  |  |  |  |  |  |
Basic |  | $ | 0.04 |  |  | $ | 0.19 |
Diluted |  | $ | 0.04 |  |  | $ | 0.19 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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