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4. Net Earnings Per Common Share | 3 Months Ended
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Mar. 31, 2015
Earnings Per Share [Abstract] |
4. Net Earnings Per Common Share | Net earnings per share is based on the weighted average number of shares outstanding during the period while the effects of potential shares outstanding during the period are included in diluted earnings per 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 share” and “diluted earnings per share” for the three months ended March 31, 2015 and 2014 is as follows:
For the three months ended March 31, 2015 |  |  |  |  |  |  |
| Net Earnings (Dollars in thousands) |  |  | Shares |  | Per Share Amount |
Basic earnings per share |  | $ | 2,328 |  |  |  | 5,612,588 |  |  | $ | 0.41 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |
Stock options |  |  | - |  |  |  | 38,470 |  |  |  |  |
Diluted earnings per share |  | $ | 2,328 |  |  |  | 5,651,058 |  |  | $ | 0.41 |
For the three months ended March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
| Net Earnings (Dollars in thousands) |  |  | Shares |  | Per Share Amount |
Basic earnings per share |  | $ | 2,578 |  |  |  | 5,613,495 |  |  | $ | 0.46 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |
Stock options |  |  | - |  |  |  | 19,359 |  |  |  |  |
Diluted earnings per share |  | $ | 2,578 |  |  |  | 5,632,854 |  |  | $ | 0.46 |

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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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