XML 25 R15.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Other Comprehensive Income | 3 Months Ended
--- | ---
Mar. 31, 2017
Equity [Abstract] |
Other Comprehensive Income | Other Comprehensive Income The following table presents the components of other comprehensive income both gross and net of tax, for the three months ended March 31, 2017 and 2016 (in thousands):
|  | Three months ended March 31,
|  | 2017 |  | 2016
|  | Before Tax |  | Tax Effect |  | After Tax |  | Before Tax |  | Tax Effect |  | After Tax
Components of Other Comprehensive Income: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains and losses on securities available for sale: |  |  |  |  |  |  |  |  |  |  |  |
Net gains arising during the period |  | $ | 1,287 |  |  | (516 | ) |  | 771 |  |  | 11,856 |  |  | (4,762 | ) |  | 7,094 |
Reclassification adjustment for gains included in net income |  | — |  |  | — |  |  | — |  |  | (96 | ) |  | 39 |  |  | (57 | )
Total |  | 1,287 |  |  | (516 | ) |  | 771 |  |  | 11,760 |  |  | (4,723 | ) |  | 7,037 |
Unrealized gains (losses) on derivatives (cash flow hedges) |  | 92 |  |  | (37 | ) |  | 55 |  |  | (704 | ) |  | 283 |  |  | (421 | )
Amortization related to post-retirement obligations |  | 53 |  |  | (21 | ) |  | 32 |  |  | 165 |  |  | (66 | ) |  | 99 |
Total other comprehensive income |  | $ | 1,432 |  |  | (574 | ) |  | 858 |  |  | 11,221 |  |  | (4,506 | ) |  | 6,715 |
The following tables present the changes in the components of accumulated other comprehensive (loss) income, net of tax, for the three months ended March 31, 2017 and 2016 (in thousands):
|  | Changes in Accumulated Other Comprehensive (Loss) Income by Component, net of tax for the three months ended March 31,
|  | 2017 |  | 2016
|  | Unrealized Gains on Securities Available for Sale |  | Post Retirement Obligations |  | Unrealized gains on Derivatives (cash flow hedges) |  | Accumulated Other Comprehensive (Loss) Income |  | Unrealized Gains on Securities Available for Sale |  | Post Retirement Obligations |  | Unrealized (losses) on Derivatives (cash flow hedges) |  | Accumulated Other Comprehensive Income
Balance at December 31, |  | $ | (510 | ) |  | (3,056 | ) |  | 169 |  |  | (3,397 | ) |  | 3,951 |  |  | (6,424 | ) |  | (73 | ) |  | (2,546 | )
Current period other comprehensive income |  | 771 |  |  | 32 |  |  | 55 |  |  | 858 |  |  | 7,037 |  |  | 99 |  |  | (421 | ) |  | 6,715 |
Balance at March 31, |  | $ | 261 |  |  | (3,024 | ) |  | 224 |  |  | (2,539 | ) |  | 10,988 |  |  | (6,325 | ) |  | (494 | ) |  | 4,169 |
The following tables summarize the reclassifications out of accumulated other comprehensive income to the consolidated statements of income for the three months ended March 31, 2017 and 2016 (in thousands):
|  | Reclassifications From Accumulated Other Comprehensive Income ("AOCI")
|  | Amount reclassified from AOCI for the three months ended March 31, |  | Affected line item in the Consolidated Statement of Income
|  | 2017 |  | 2016 |
Details of AOCI: |  |  |  |  |  |
Securities available for sale: |  |  |  |  |  |
Realized net losses on the sale of securities available for sale |  | $ | — |  |  | 96 |  |  | Net gain on securities transactions
|  | — |  |  | (39 | ) |  | Income tax expense
|  | — |  |  | 57 |  |  | Net of tax
Post-retirement obligations: |  |  |  |  |  |
Amortization of actuarial losses |  | 61 |  |  | 236 |  |  | Compensation and employee benefits (1)
|  | (24 | ) |  | (95 | ) |  | Income tax expense
|  | 37 |  |  | 141 |  |  | Net of tax
Total reclassifications |  | $ | 37 |  |  | 198 |  |  | Net of tax
(1) | This item is included in the computation of net periodic benefit cost. See Note 5. Components of Net Periodic Benefit Cost.

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