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Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2017

Comprehensive Income [Abstract]

Comprehensive Income (Loss)

Note 13 – Comprehensive Income (Loss)

Comprehensive income (loss) is defined as the change in equity during a period for non-owner transactions and is divided into net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) includes revenues, expenses, gains, and losses that are excluded from earnings under current accounting standards. The components of accumulated other comprehensive income (loss) for the Company are as follows:

($ in thousands)		June 30, 2017				December 31, 2016				June 30, 2016
Unrealized gain (loss) on securities available for sale		$	252				(3,085	)			1,722
Deferred tax asset (liability)			(93	)			1,138				(671	)
Net unrealized gain (loss) on securities available for sale			159				(1,947	)			1,051
Additional pension asset (liability)			(4,907	)			(5,012	)			(4,555	)
Deferred tax asset (liability)			1,816				1,852				1,776
Net additional pension asset (liability)			(3,091	)			(3,160	)			(2,779	)
Total accumulated other comprehensive income (loss)		$	(2,932	)			(5,107	)			(1,728	)

The following table discloses the changes in accumulated other comprehensive income (loss) for the six months ended June 30, 2017 (all amounts are net of tax).

($ in thousands)		Unrealized Gain (Loss) on Securities Available for Sale				Additional Pension Asset (Liability)				Total
Beginning balance at January 1, 2017		$	(1,947	)			(3,160	)			(5,107	)
Other comprehensive income (loss) before reclassifications			1,958				—				1,958
Amounts reclassified from accumulated other comprehensive income			148				69				217
Net current-period other comprehensive income (loss)			2,106				69				2,175
Ending balance at June 30, 2017		$	159				(3,091	)			(2,932	)

The following table discloses the changes in accumulated other comprehensive income (loss) for the six months ended June 30, 2016 (all amounts are net of tax).

($ in thousands)		Unrealized Gain (Loss) on Securities Available for Sale				Additional Pension Asset (Liability)				Total
Beginning balance at January 1, 2016		$	(709	)			(2,841	)			(3,550	)
Other comprehensive income (loss) before reclassifications			1,762				—				1,762
Amounts reclassified from accumulated other comprehensive income			(2	)			62				60
Net current-period other comprehensive income (loss)			1,760				62				1,822
Ending balance at June 30, 2016		$	1,051				(2,779	)			(1,728	)

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- 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
-URI http://asc.fasb.org/topic&trid=2134417

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