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Earnings per Share | 3 Months Ended
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Mar. 31, 2013
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] |
5. | Earnings per Share
Basic earnings per share has been computed based upon the weighted average number of common shares outstanding during each period. Diluted earnings per share includes the effect of all potential common shares outstanding during each period. The shares used in the calculation of basic and diluted earnings per share are shown below:
|  | Three months ended |
(Dollars in thousands, except per share amounts) |  | March 31, |
|  | 2013 |  |  | 2012 |
Net earnings |  | $ | 1,440 |  |  | $ | 1,727 |
Weighted average common shares outstanding - basic (1) |  |  | 2,922,719 |  |  |  | 2,921,967 |
Assumed exercise of stock options (1) |  |  | 48,462 |  |  |  | 12,108 |
Weighted average common shares outstanding - diluted (1) |  |  | 2,971,181 |  |  |  | 2,934,076 |
Net earnings per share (1): |  |  |  |  |  |  |  |
Basic |  | $ | 0.49 |  |  | $ | 0.59 |
Diluted |  | $ | 0.48 |  |  | $ | 0.59 |
(1) Share and per share values for the period ended March 31, 2012 have been adjusted to give effect to the 5% stock dividend paid during December 2012. The diluted earnings per share computations for the three months ended March 31, 2013 include all unexercised stock options, while the diluted earnings per share computations for the three months ended March 31, 2012 exclude unexercised stock options of 163,414, because their inclusion would have been anti-dilutive to earnings per share.

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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 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: 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=16381557&loc=d3e4984-109258 Reference 3: 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 4: 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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -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 6: 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=6880815&loc=d3e20235-122688 + Details
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