XML 85 R23.htm IDEA: XBRL DOCUMENT
v3.19.3

Note 14 - Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
--- | ---
Sep. 30, 2019
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | 14. Accumulated Other Comprehensive Income (Loss): The following tables sets forth the changes in accumulated other comprehensive income (loss) by component for the periods indicated:
|  | For the three months ended September 30, 2019 |
|  | Unrealized Gains |  |  | Unrealized Gains |  |  |  |  |  |  |  |  |  |  |  |  |
|  | (Losses) on |  |  | (Losses) on |  |  |  |  |  |  | Fair Value |  |  |  |  |
|  | Available for Sale |  |  | Cash flow |  |  | Defined Benefit |  |  | Option Elected |  |  |  |  |
|  | Securities |  |  | Hedges |  |  | Pension Items |  |  | on Liabilities |  |  | Total |
|  | (In thousands) |
Beginning balance, net of tax |  | $ | (3,815 | ) |  | $ | (6,132 | ) |  | $ | (1,658 | ) |  | $ | 989 |  |  | $ | (10,616 | )
Other comprehensive income before reclassifications, net of tax |  |  | (475 | ) |  |  | (1,664 | ) |  |  | - |  |  |  | 61 |  |  |  | (2,078 | )
Amounts reclassified from accumulated other comprehensive income, net of tax |  |  |  |  |  |  | (282 | ) |  |  | 7 |  |  |  | - |  |  |  | (275 | )
Net current period other comprehensive income (loss), net of tax |  |  | (475 | ) |  |  | (1,946 | ) |  |  | 7 |  |  |  | 61 |  |  |  | (2,353 | )
Ending balance, net of tax |  | $ | (4,290 | ) |  | $ | (8,078 | ) |  | $ | (1,651 | ) |  | $ | 1,050 |  |  | $ | (12,969 | )
|  | For the three months ended September 30, 2018 |
|  | Unrealized Gains |  |  | Unrealized Gains |  |  |  |  |  |  |  |  |  |  |  |  |
|  | (Losses) on |  |  | (Losses) on |  |  |  |  |  |  | Fair Value |  |  |  |  |
|  | Available for Sale |  |  | Cash flow |  |  | Defined Benefit |  |  | Option Elected |  |  |  |  |
|  | Securities |  |  | Hedges |  |  | Pension Items |  |  | on Liabilities |  |  | Total |
|  | (In thousands) |
Beginning balance, net of tax |  | $ | (16,501 | ) |  | $ | 8,027 |  |  | $ | (4,325 | ) |  | $ | 792 |  |  | $ | (12,007 | )
Other comprehensive income before reclassifications, net of tax |  |  | (3,505 | ) |  |  | 1,950 |  |  |  | - |  |  |  | 9 |  |  |  | (1,546 | )
Amounts reclassified from accumulated other comprehensive income, net of tax |  |  | - |  |  |  | (80 | ) |  |  | 84 |  |  |  | - |  |  |  | 4 |
Net current period other comprehensive income (loss), net of tax |  |  | (3,505 | ) |  |  | 1,870 |  |  |  | 84 |  |  |  | 9 |  |  |  | (1,542 | )
Ending balance, net of tax |  | $ | (20,006 | ) |  | $ | 9,897 |  |  | $ | (4,241 | ) |  | $ | 801 |  |  | $ | (13,549 | )
|  | For the nine months ended September 30, 2019 |
|  | Unrealized Gains |  |  | Unrealized Gains |  |  |  |  |  |  |  |  |  |  |  |  |
|  | (Losses) on |  |  | (Losses) on |  |  |  |  |  |  | Fair Value |  |  |  |  |
|  | Available for Sale |  |  | Cash flow |  |  | Defined Benefit |  |  | Option Elected |  |  |  |  |
|  | Securities |  |  | Hedges |  |  | Pension Items |  |  | on Liabilities |  |  | Total |
|  | (In thousands) |
Beginning balance, net of tax |  | $ | (15,649 | ) |  | $ | 3,704 |  |  | $ | (1,673 | ) |  | $ | 866 |  |  | $ | (12,752 | )
Other comprehensive income before reclassifications, net of tax |  |  | 11,349 |  |  |  | (10,914 | ) |  |  | - |  |  |  | 184 |  |  |  | 619 |
Amounts reclassified from accumulated other comprehensive income, net of tax |  |  | 10 |  |  |  | (868 | ) |  |  | 22 |  |  |  | - |  |  |  | (836 | )
Net current period other comprehensive income (loss), net of tax |  |  | 11,359 |  |  |  | (11,782 | ) |  |  | 22 |  |  |  | 184 |  |  |  | (217 | )
Ending balance, net of tax |  | $ | (4,290 | ) |  | $ | (8,078 | ) |  | $ | (1,651 | ) |  | $ | 1,050 |  |  | $ | (12,969 | )
|  | For the nine months ended September 30, 2018 |
|  | Unrealized Gains |  |  | Unrealized Gains |  |  |  |  |  |  |  |  |  |  |  |  |
|  | (Losses) on |  |  | (Losses) on |  |  |  |  |  |  | Fair Value |  |  |  |  |
|  | Available for Sale |  |  | Cash flow |  |  | Defined Benefit |  |  | Option Elected |  |  |  |  |
|  | Securities |  |  | Hedges |  |  | Pension Items |  |  | on Liabilities |  |  | Total |
|  | (In thousands) |
Beginning balance, net of tax |  | $ | (5,522 | ) |  | $ | 231 |  |  | $ | (3,695 | ) |  | $ | - |  |  | $ | (8,986 | )
Reclassification of the Income Tax Effects of the Tax Cuts and Jobs Act from AOCL to Retained Earnings |  |  | (1,325 | ) |  |  | 50 |  |  |  | (798 | ) |  |  | - |  |  |  | (2,073 | )
Impact of adoption of Accounting Standard Update 2016-01 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 779 |  |  |  | 779 |
Other comprehensive income before reclassifications, net of tax |  |  | (13,159 | ) |  |  | 9,455 |  |  |  | - |  |  |  | 22 |  |  |  | (3,682 | )
Amounts reclassified from accumulated other comprehensive income (loss), net of tax |  |  | - |  |  |  | 161 |  |  |  | 252 |  |  |  | - |  |  |  | 413 |
Net current period other comprehensive income, net of tax |  |  | (13,159 | ) |  |  | 9,616 |  |  |  | 252 |  |  |  | 22 |  |  |  | (3,269 | )
Ending balance, net of tax |  | $ | (20,006 | ) |  | $ | 9,897 |  |  | $ | (4,241 | ) |  | $ | 801 |  |  | $ | (13,549 | )
The following tables set forth significant amounts reclassified from accumulated other comprehensive income (loss) by component for the periods indicated:
For the three months ended September 30, 2019
|  | Amounts Reclassified from |  |  |
Details about Accumulated Other |  | Accumulated Other |  |  | Affected Line Item in the Statement
Comprehensive Loss Components |  | Comprehensive Loss |  |  | Where Net Income is Presented
|  | (In thousands) |  |  |
Unrealized gains (losses) on available for sale securities |  | $ | - |  |  | Net loss on sale of securities
|  |  | - |  |  | Provision for income taxes
|  | $ | - |  |  | Net of tax
Cash flow hedges: |  |  |  |  |  |
Interest rate swaps |  | $ | 409 |  |  | Other interest expense
|  |  | (127 | ) |  | Provision for income taxes
|  | $ | 282 |  |  | Net of tax
Amortization of defined benefit pension items: |  |  |  |  |  |
Actuarial gain (losses) |  | $ | (33 | )(1) |  | Other operating expense
Prior service credits |  |  | 22 | (1) |  | Other operating expense
|  |  | (11 | ) |  | Total before tax
|  |  | 4 |  |  | Provision for income taxes
|  | $ | (7 | ) |  | Net of tax
For the three months ended September 30, 2018
|  | Amounts Reclassified from |  |  |
Details about Accumulated Other |  | Accumulated Other |  |  | Affected Line Item in the Statement
Comprehensive Loss Components |  | Comprehensive Loss |  |  | Where Net Income is Presented
|  | (In thousands) |  |  |
Cash flow hedges: |  |  |  |  |  |
Interest rate swaps |  | $ | 116 |  |  | Other interest expense
|  |  | (36 | ) |  | Tax expense
|  | $ | 80 |  |  | Net of tax
Amortization of defined benefit pension items: |  |  |  |  |  |
Actuarial losses |  | $ | (132 | )(1) |  | Other operating expense
Prior service credits |  |  | 10 | (1) |  | Other operating expense
|  |  | (122 | ) |  | Total before tax
|  |  | 38 |  |  | Tax benefit
|  | $ | (84 | ) |  | Net of tax
For the nine months ended September 30, 2019
|  | Amounts Reclassified from |  |  |
Details about Accumulated Other |  | Accumulated Other |  |  | Affected Line Item in the Statement
Comprehensive Loss Components |  | Comprehensive Loss |  |  | Where Net Income is Presented
|  | (In thousands) |  |  |
Unrealized gains (losses) on available for sale securities |  | $ | (15 | ) |  | Net loss on sale of securities
|  |  | 5 |  |  | Provision for income taxes
|  | $ | (10 | ) |  | Net of tax
Cash flow hedges: |  |  |  |  |  |
Interest rate swaps |  | $ | 1,257 |  |  | Other interest income
|  |  | (389 | ) |  | Provision for income taxes
|  | $ | 868 |  |  | Net of tax
Amortization of defined benefit pension items: |  |  |  |  |  |
Actuarial gain (losses) |  | $ | (96 | )(1) |  | Other operating expense
Prior service credits |  |  | 64 | (1) |  | Other operating expense
|  |  | (32 | ) |  | Total before tax
|  |  | 10 |  |  | Provision for income taxes
|  | $ | (22 | ) |  | Net of tax
For the nine months ended September 30, 2018
|  | Amounts Reclassified from |  |  |
Details about Accumulated Other |  | Accumulated Other |  |  | Affected Line Item in the Statement
Comprehensive Loss Components |  | Comprehensive Loss |  |  | Where Net Income is Presented
|  | (In thousands) |  |  |
Cash flow hedges: |  |  |  |  |  |
Interest rate swaps |  | $ | (235 | ) |  | Interest expense
|  |  | 74 |  |  | Tax benefit
|  | $ | (161 | ) |  | Net of tax
Amortization of defined benefit pension items: |  |  |  |  |  |
Actuarial losses |  | $ | (396 | )(1) |  | Other operating expense
Prior service credits |  |  | 28 | (1) |  | Other operating expense
|  |  | (368 | ) |  | Total before tax
|  |  | 116 |  |  | Tax benefit
|  | $ | (252 | ) |  | Net of tax
1. | These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 10 (“Pension and Other Postretirement Benefit Plans”) for additional information.

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration