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Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2017

Comprehensive Income [Abstract]

Schedule of accumulated other 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)		September 30, 2017				December 31, 2016				September 30, 2016
Unrealized gain (loss) on securities available for sale		$	438				(3,085	)			1,964
Deferred tax asset (liability)			(162	)			1,138				(767	)
Net unrealized gain (loss) on securities available for sale			276				(1,947	)			1,197

Additional pension asset (liability)			(4,854	)			(5,012	)			(4,505	)
Deferred tax asset (liability)			1,796				1,852				1,757
Net additional pension asset (liability)			(3,058	)			(3,160	)			(2,748	)

Total accumulated other comprehensive income (loss)		$	(2,782	)			(5,107	)			(1,551	)

Schedule of changes in accumulated other comprehensive income (loss)

The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 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			2,075				—				2,075
Amounts reclassified from accumulated other comprehensive income			148				102				250
Net current-period other comprehensive income (loss)			2,223				102				2,325

Ending balance at September 30, 2017		$	276				(3,058	)			(2,782	)

The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 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 before reclassifications			1,908				—				1,908
Amounts reclassified from accumulated other comprehensive income			(2	)			93				91
Net current-period other comprehensive income			1,906				93				1,999

Ending balance at September 30, 2016		$	1,197				(2,748	)			(1,551	)