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Note 14 - Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2015
Disclosure Text Block [Abstract]  
Comprehensive Income (Loss) Note [Text Block]

14. Accumulated other comprehensive income (loss):


The following table sets forth the changes in accumulated other comprehensive income (loss), net, by component for the three months ended September 30, 2015:


   

Unrealized Gains

and (Losses) on

Available for Sale

Securities

  

Defined Benefit

Pension Items

   Total
    (In thousands)
Beginning balance, net of tax   $ 2,211     $ (5,967 )   $ (3,756 )
Other comprehensive income before reclassifications, net of tax     3,943       -       3,943  
                         
Amounts reclassified from accumulated other comprehensive income, net of tax     (58 )     167       109  
                         
Net current period other comprehensive income, net of tax     3,885       167       4,052  
                         
Ending balance, net of tax   $ 6,096     $ (5,800 )   $ 296  

The following table sets forth the changes in accumulated other comprehensive income (loss), net, by component for the three months ended September 30, 2014:


   

Unrealized Gains

and (Losses) on

Available for Sale

Securities

  

Defined Benefit

Pension Items

   Total
    (In thousands)
Beginning balance, net of tax   $ 3,351     $ (2,702 )   $ 649  
Other comprehensive income before reclassifications, net of tax     (2,206 )     -       (2,206 )
                         
Amounts reclassified from accumulated other comprehensive income, net of tax     (2,978 )     92       (2,886 )
                         
Net current period other comprehensive income (loss), net of tax     (5,184 )     92       (5,092 )
                         
Ending balance, net of tax   $ (1,833 )   $ (2,610 )   $ (4,443 )

The following table sets forth the changes in accumulated other comprehensive income (loss), net, by component for the nine months ended September 30, 2015:


   

Unrealized Gains

and (Losses) on

Available for Sale

Securities

  

Defined Benefit

Pension Items

   Total
    (In thousands)
Beginning balance, net of tax   $ 3,392     $ (6,299 )   $ (2,907 )
Other comprehensive income before reclassifications, net of tax     2,798       -       2,798  
                         
Amounts reclassified from accumulated other comprehensive income, net of tax     (94 )     499       405  
                         
Net current period other comprehensive income, net of tax     2,704       499       3,203  
                         
Ending balance, net of tax   $ 6,096     $ (5,800 )   $ 296  

The following table sets forth the changes in accumulated other comprehensive income (loss), net, by component for the nine months ended September 30, 2014:


   

Unrealized Gains

and (Losses) on

Available for Sale

Securities

  

Defined Benefit

Pension Items

   Total
    (In thousands)
Beginning balance, net of tax   $ (8,522 )   $ (2,853 )   $ (11,375 )
Other comprehensive income before reclassifications, net of tax     9,667       -       9,667  
                         
Amounts reclassified from accumulated other comprehensive income, net of tax     (2,978 )     243       (2,735 )
                         
Net current period other comprehensive income, net of tax     6,689       243       6,932  
                         
Ending balance, net of tax   $ (1,833 )   $ (2,610 )   $ (4,443 )

The following table sets forth significant amounts reclassified from accumulated other comprehensive income (loss) by component for the three months ended September 30, 2015:


Details about Accumulated Other

Comprehensive Income (Loss) Components

  

Amounts Reclassified from

Accumulated Other

Comprehensive Income (Loss)

  

Affected Line Item in the Statement

Where Net Income is Presented
(Dollars in thousands)
           
Unrealized gains on available for sale securities:   $ 103        Net gain on sale of securities
      (45 )      Tax expense
    $ 58        Net of tax
               
Amortization (accretion) of defined benefit pension items:              
Actuarial losses   $ (307 ) (1)    Other expense
Prior service credits     11   (1)    Other expense
      (296 )     Total before tax
      129        Tax benefit
    $ (167 )      Net of tax

(1) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost (See Note 10 of the Notes to Consolidated Financial Statements “Pension and Other Postretirement Benefit Plans”.)

The following table sets forth significant amounts reclassified out of accumulated other comprehensive income (loss) by component for the three months ended September 30, 2014:


Details about Accumulated Other

Comprehensive Income Components (Loss)

  

Amounts Reclassified from

Accumulated Other

Comprehensive Income (Loss)

  

Affected Line Item in the Statement

Where Net Income is Presented
(Dollars in thousands)
               
Unrealized gains (losses) on available for sale securities:   $ 5,216        Net gain on sale of securities
      (2,238 )      Tax expense
    $ 2,978        Net of tax
               
               
Amortization (accretion) of defined benefit pension items:              
Actuarial losses   $ (175 ) (1)    Other expense
Prior service credits     12   (1)    Other expense
      (163 )     Total before tax
      71        Tax benefit
    $ (92 )      Net of tax

(1) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost (See Note 10 of the Notes to Consolidated Financial Statements “Pension and Other Postretirement Benefit Plans”.)

The following table sets forth significant amounts reclassified out of accumulated other comprehensive income (loss) by component for the nine months ended September 30, 2015:


Details about Accumulated Other

Comprehensive Income Components (Loss)

  

Amounts Reclassified from

Accumulated Other

Comprehensive Income (Loss)

  

Affected Line Item in the Statement

Where Net Income is Presented
(Dollars in thousands)
           
Unrealized gains on available for sale securities:   $ 167        Net gain on sale of securities
      (73 )      Tax expense
    $ 94        Net of tax
               
Amortization (accretion) of defined benefit pension items:              
Actuarial losses   $ (920 ) (1)    Other expense
Prior service credits     34   (1)    Other expense
      (886 )     Total before tax
      387        Tax benefit
    $ (499 )      Net of tax

(1) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost (See Note 10 of the Notes to Consolidated Financial Statements “Pension and Other Postretirement Benefit Plans”.)

The following table sets forth significant amounts reclassified out of accumulated other comprehensive income (loss) by component for the nine months ended September 30, 2014:


Details about Accumulated Other

Comprehensive Income Components (Loss)

  

Amounts Reclassified from

Accumulated Other

Comprehensive Income (Loss)

  

Affected Line Item in the Statement

Where Net Income is Presented
(Dollars in thousands)
               
Unrealized gains on available for sale securities:   $ 5,216        Net gain on sale of securities
      (2,238 )      Tax expense
    $ 2,978        Net of tax
               
               
Amortization (accretion) of defined benefit pension items:              
Actuarial losses   $ (525 ) (1)    Other expense
Prior service credits     34   (1)    Other expense
      (491 )     Total before tax
      248        Tax benefit
    $ (243 )      Net of tax

(1) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost (See Note 10 of the Notes to Consolidated Financial Statements “Pension and Other Postretirement Benefit Plans”.)