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Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2018

Comprehensive Income [Abstract]

Comprehensive Income (Loss)

Note 12 – 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, 2018				December 31, 2017				September 30, 2017
Unrealized gain (loss) on securities available for sale		$	(12,440	)			(2,211	)			438
Deferred tax asset (liability)			2,907				517				(162	)
Net unrealized gain (loss) on securities available for sale			(9,533	)			(1,694	)			276
Additional pension asset (liability)			(3,184	)			(3,200	)			(4,854	)
Deferred tax asset (liability)			744				748				1,796
Net additional pension asset (liability)			(2,440	)			(2,452	)			(3,058	)
Total accumulated other comprehensive income (loss)		$	(11,973	)			(4,146	)			(2,782	)

The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2018 (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, 2018		$	(1,694	)			(2,452	)			(4,146	)
Other comprehensive income (loss) before reclassifications			(7,839	)			—				(7,839	)
Amounts reclassified from accumulated other comprehensive income			—				12				12
Net current-period other comprehensive income (loss)			(7,839	)			12				(7,827	)
Ending balance at September 30, 2018		$	(9,533	)			(2,440	)			(11,973	)

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	)

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- References

No definition available.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-URI http://asc.fasb.org/topic&trid=2134417

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