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Network
2301302 - Disclosure - Nature of Banking Activities and Significant Accounting Policies (Tables)
(http://www.eaglefsi.com/role/NatureOfBankingActivitiesAndSignificantAccountingPoliciesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0000880641 (http://www.sec.gov/CIK)
Organization, Consolidation and Presentation of Financial Statements [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Organization, Consolidation and Presentation of Financial Statements [Abstract]
 
Loans and Leases Receivable, Troubled Debt Restructuring Policy [Policy Text Block]
Troubled Debt Restructurings (TDR)
In situations where, for economic or legal reasons related to a borrower’s financial condition, management may grant a concession to the borrower that it would not otherwise consider, the related loan is classified as a TDR. TDRs are considered impaired loans. Upon designation as a TDR, the Company evaluates the borrower’s payment history, past due status and ability to make payments based on the revised terms of the loan. If a loan was accruing prior to being modified as a TDR and if the Company concludes that the borrower is able to make such payments, and there are no other factors or circumstances that would cause it to conclude otherwise, the loan will remain on an accruing status. If a loan was on non-accrual status at the time of the TDR, the loan will remain on non-accrual status following the modification and may be returned to accrual status based on the policy for returning loans to accrual status as noted above.
  
Weighted Average Number Of Shares Used In Computing Earnings Per Share
The following table shows the weighted average number of shares used in computing earnings per share and the effect on the weighted average number of shares of dilutive potential common stock.
 
2016
 
2015
 
2014
Weighted average number of common shares outstanding used to calculate basic earnings per share
3,518,848

 
3,495,334

 
3,438,348

Effect of dilutive common stock
—

 
—

 
298

Weighted average number of common shares outstanding used to calculate diluted earnings per share
3,518,848

 
3,495,334

 
3,438,646

  
Components Of Change In Unrealized Gains (Losses) On Securities
The components of the change in unrealized gains (losses) on securities during 2016, 2015, and 2014 were as follows:
 
 
 
2016
 
2015
 
2014
Gross unrealized gain (loss)
 
$
(1,531
)
 
$
(564
)
 
$
2,382

Reclassification adjustment for realized (gain)
 
(98
)
 
(124
)
 
(990
)
Net unrealized gain (loss) before taxes
 
(1,629
)
 
(688
)
 
1,392

Tax effect
 
554

 
234

 
(473
)
 
 
$
(1,075
)
 
$
(454
)
 
$
919

  
Components Of Accumulated Other Comprehensive Income, Net Of Deferred Taxes
The components of accumulated other comprehensive income (loss), net of deferred taxes, were as follows:
 
 
 
Unrealized Gain (Loss) on Securities
 
Change in Fair Value of Interest Rate Swap
 
Post Retirement Benefit Plan
 
Total
December 31, 2014
 
$
1,466

 
$
(190
)
 
$
39

 
$
1,315

2015 Change
 
(454
)
 
190

 
—

 
(264
)
December 31, 2015
 
1,012

 
—

 
39

 
1,051

2016 Change
 
(1,075
)
 
—

 
—

 
(1,075
)
December 31, 2016
 
$
(63
)
 
$
—

 
$
39

 
$
(24
)
Changes to accumulated other comprehensive income (loss) by components are shown in the following tables for the years ended December 31, 2016, 2015, and 2014:
 
Twelve Months Ended
 
December 31,
 
2016
2015
2014
 
Unrealized Gains and Losses on Available for Sale Securities
Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan
Total
Unrealized Gains and Losses on Available for Sale Securities
Change in Fair Value of Interest Rate Swap
Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan
Total
Unrealized Gains and Losses on Available for Sale Securities
Change in Fair Value of Interest Rate Swap
Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan
Total
 
(dollars in thousands)
January 1
$
1,012

$
39

$
1,051

$
1,466

$
(190
)
$
39

$
1,315

$
547

$
(286
)
$
44

$
305

Other comprehensive (loss) income before reclassifications
(1,531
)
—

(1,531
)
(564
)
52

—

(512
)
2,382

145

(8
)
2,519

Reclassifications from other comprehensive (loss) income
(98
)
—

(98
)
(124
)
237

—

113

(990
)
—

—

(990
)
Tax effect of current period changes
554

—

554

234

(99
)
—

135

(473
)
(49
)
3

(519
)
Current period changes net of taxes
(1,075
)
—

(1,075
)
(454
)
190

—

(264
)
919

96

(5
)
1,010

December 31
$
(63
)
$
39

$
(24
)
$
1,012

$
—

$
39

$
1,051

$
1,466

$
(190
)
$
39

$
1,315