XML 40 R21.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Comprehensive Income/Loss | 6 Months Ended
--- | ---
Jun. 30, 2017
Equity [Abstract] |
COMPREHENSIVE INCOME/LOSS | COMPREHENSIVE INCOME (LOSS) The following table presents a reconciliation of the changes in the components of other comprehensive income (loss) for the dates indicated, including the amount of income tax (expense) benefit allocated to each component of other comprehensive income (loss):
| Three Months Ended June 30, 2017 |  | Six Months Ended June 30, 2017
| Pre Tax Amount |  | Tax (Expense) Benefit |  | After Tax Amount |  | Pre Tax Amount |  | Tax (Expense) Benefit |  | After Tax Amount
| (Dollars in thousands)
Change in fair value of securities available for sale | $ | 1,277 |  |  | $ | (485 | ) |  | $ | 792 |  |  | $ | 2,173 |  |  | $ | (849 | ) |  | $ | 1,324 |
Less: net security gains reclassified into other noninterest income (expense) | 1 |  |  | (1 | ) |  | — |  |  | 2 |  |  | (1 | ) |  | 1 |
Net change in fair value of securities available for sale | 1,276 |  |  | (484 | ) |  | 792 |  |  | 2,171 |  |  | (848 | ) |  | 1,323 |
Change in fair value of cash flow hedges | (399 | ) |  | 162 |  |  | (237 | ) |  | (341 | ) |  | 138 |  |  | (203 | )
Less: net cash flow hedge losses reclassified into interest on borrowings expense (1) | (80 | ) |  | 33 |  |  | (47 | ) |  | (173 | ) |  | 71 |  |  | (102 | )
Net change in fair value of cash flow hedges | (319 | ) |  | 129 |  |  | (190 | ) |  | (168 | ) |  | 67 |  |  | (101 | )
Net unamortized loss related to defined benefit pension and other postretirement adjustments arising during the period | (7 | ) |  | 3 |  |  | (4 | ) |  | (14 | ) |  | 6 |  |  | (8 | )
Amortization of net actuarial losses | 69 |  |  | (28 | ) |  | 41 |  |  | 139 |  |  | (57 | ) |  | 82 |
Amortization of net prior service costs | 69 |  |  | (28 | ) |  | 41 |  |  | 138 |  |  | (56 | ) |  | 82 |
Net change in other comprehensive income for defined benefit postretirement plans (2) | 131 |  |  | (53 | ) |  | 78 |  |  | 263 |  |  | (107 | ) |  | 156 |
Total other comprehensive income | $ | 1,088 |  |  | $ | (408 | ) |  | $ | 680 |  |  | $ | 2,266 |  |  | $ | (888 | ) |  | $ | 1,378 |
| Three Months Ended June 30, 2016 |  | Six Months Ended June 30, 2016
| Pre Tax Amount |  | Tax (Expense) Benefit |  | After Tax Amount |  | Pre Tax Amount |  | Tax (Expense) Benefit |  | After Tax Amount
| (Dollars in thousands)
Change in fair value of securities available for sale | $ | 3,016 |  |  | $ | (1,161 | ) |  | $ | 1,855 |  |  | $ | 9,666 |  |  | $ | (3,747 | ) |  | $ | 5,919 |
Less: net security gains (losses) reclassified into other noninterest income | 2 |  |  | (1 | ) |  | 1 |  |  | (27 | ) |  | 11 |  |  | (16 | )
Net change in fair value of securities available for sale | 3,014 |  |  | (1,160 | ) |  | 1,854 |  |  | 9,693 |  |  | (3,758 | ) |  | 5,935 |
Change in fair value of cash flow hedges | (882 | ) |  | 360 |  |  | (522 | ) |  | (1,338 | ) |  | 548 |  |  | (790 | )
Less: net cash flow hedge losses reclassified into interest on borrowings expense (1) | (640 | ) |  | 262 |  |  | (378 | ) |  | (1,301 | ) |  | 532 |  |  | (769 | )
Net change in fair value of cash flow hedges | (242 | ) |  | 98 |  |  | (144 | ) |  | (37 | ) |  | 16 |  |  | (21 | )
Net unamortized loss related to defined benefit pension and other postretirement adjustments arising during the period | (28 | ) |  | 11 |  |  | (17 | ) |  | (56 | ) |  | 22 |  |  | (34 | )
Amortization of net actuarial losses | 61 |  |  | (25 | ) |  | 36 |  |  | 122 |  |  | (50 | ) |  | 72 |
Amortization of net prior service credits | 69 |  |  | (27 | ) |  | 42 |  |  | 138 |  |  | (55 | ) |  | 83 |
Net change in other comprehensive income for defined benefit postretirement plans (2) | 102 |  |  | (41 | ) |  | 61 |  |  | 204 |  |  | (83 | ) |  | 121 |
Total other comprehensive income | $ | 2,874 |  |  | $ | (1,103 | ) |  | $ | 1,771 |  |  | $ | 9,860 |  |  | $ | (3,825 | ) |  | $ | 6,035 |
(1) | Includes the amortization of the remaining balance of a realized but unrecognized gain, net of tax, from the termination of interest rate swaps in 2009. The original gain of $1.4 million, net of tax, is being recognized in earnings through December 2018, the original maturity date of the swap. The balance of this gain has amortized to $209,000 and $281,000 at June 30, 2017 and December 31, 2016, respectively.
(2) | The amortization of prior service costs is included in the computation of net periodic pension cost as disclosed in the Employee Benefit Plans footnote in the Company's Annual Report on Form 10-K for the year ended December 31, 2016, filed with the Securities and Exchange Commission.
Information on the Company’s accumulated other comprehensive income (loss), net of tax, is comprised of the following components as of the periods indicated:
| Unrealized Gain on Securities |  | Unrealized Gain (Loss) on Cash Flow Hedge |  | Deferred Gain on Hedge Transactions |  | Defined Benefit Postretirement Plans |  | Accumulated Other Comprehensive Income (Loss)
| (Dollars in thousands)
| 2017
Beginning balance: January 1, 2017 | $ | 173 |  |  | $ | 361 |  |  | $ | 281 |  |  | $ | (2,152 | ) |  | $ | (1,337 | )
Net change in other comprehensive income (loss) | 1,323 |  |  | (29 | ) |  | (72 | ) |  | 156 |  |  | 1,378 |
Ending balance: June 30, 2017 | $ | 1,496 |  |  | $ | 332 |  |  | $ | 209 |  |  | $ | (1,996 | ) |  | $ | 41 |
| 2016
Beginning balance: January 1, 2016 | $ | 1,306 |  |  | $ | (1,955 | ) |  | $ | 427 |  |  | $ | (2,230 | ) |  | $ | (2,452 | )
Net change in other comprehensive income (loss) | 5,935 |  |  | 53 |  |  | (74 | ) |  | 121 |  |  | 6,035 |
Ending balance: June 30, 2016 | $ | 7,241 |  |  | $ | (1,902 | ) |  | $ | 353 |  |  | $ | (2,109 | ) |  | $ | 3,583 |

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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + 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_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration