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4. Net Earnings Per Common Share | 6 Months Ended
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Jun. 30, 2014
Earnings Per Share [Abstract] |
4. Net Earnings Per Common Share |
(4) | Net Earnings Per Common Share
Net earnings per common share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per common share. The average market price during the year is used to compute equivalent shares. The reconciliation of the amounts used in the computation of both “basic earnings per common share” and “diluted earnings per common share” for the three and six months ended June 30, 2014 and 2013 is as follows:
For the three months ended June 30, 2014 |  |  |  |  |
| Net Earnings Available to Common Shareholders (Dollars in thousands) |  | Common Shares |  | Per Share Amount
Basic earnings per common share | $ | 2,551 |  | 5,616,008 |  | $ | 0.45
Effect of dilutive securities: |  |  |  |  |  |  |
Stock options |  | - |  | 25,471 |  |  |
Diluted earnings per common share | $ | 2,551 |  | 5,641,479 |  | $ | 0.45
For the six months ended June 30, 2014 |  |  |  |  |  |  |
| Net Earnings Available to Common Shareholders (Dollars in thousands) |  | Common Shares |  | Per Share Amount
Basic earnings per common share | $ | 5,130 |  | 5,614,758 |  | $ | 0.91
Effect of dilutive securities: |  |  |  |  |  |  |
Stock options |  | - |  | 22,432 |  |  |
Diluted earnings per common share | $ | 5,130 |  | 5,637,190 |  | $ | 0.91
For the three months ended June 30, 2013 |  |  |  |  |
| Net Earnings Available to Common Shareholders (Dollars in thousands) |  | Common Shares |  | Per Share Amount
Basic earnings per common share | $ | 1,477 |  | 5,613,495 |  | $ | 0.26
Effect of dilutive securities: |  |  |  |  |  |  |
Stock options |  | - |  | 5,589 |  |  |
Diluted earnings per common share | $ | 1,477 |  | 5,619,084 |  | $ | 0.26
For the six months ended June 30, 2013 |  |  |  |  |  |  |
| Net Earnings Available to Common Shareholders (Dollars in thousands) |  | Common Shares |  | Per Share Amount
Basic earnings per common share | $ | 3,078 |  | 5,613,495 |  | $ | 0.55
Effect of dilutive securities: |  |  |  |  |  |  |
Stock options |  | - |  | 5,185 |  |  |
Diluted earnings per common share | $ | 3,078 |  | 5,618,680 |  | $ | 0.55

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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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