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Accumulated Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2018
Accumulated Other Comprehensive Income [Abstract] |
Accumulated Other Comprehensive Income | NOTE 23 - ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated other comprehensive income, net of income taxes, as of December 31, 2018 and 2017 consisted of:
| December 31,
| 2018 |  | 2017
| (In thousands)
Unrealized loss on securities available-for-sale which are not other-than-temporarily impaired | $ | (12,654) |  | $ | (3,003)
Income tax effect of unrealized loss on securities available-for-sale |  | 1,682 |  |  | 365
Net unrealized gain on securities available-for-sale which are not other-than-temporarily impaired |  | (10,972) |  |  | (2,638)
Unrealized gain (loss) on cash flow hedges |  | 14 |  |  | (510)
Income tax effect of unrealized (gain) loss on cash flow hedges |  | (5) |  |  | 199
Net unrealized gain (loss) on cash flow hedges |  | 9 |  |  | (311)
Accumulated other comprehensive (loss), net of income taxes | $ | (10,963) |  | $ | (2,949)
The following table presents changes in accumulated other comprehensive income by component, net of taxes, for the years ended December 31, 2018, 2017 and 2016:
| Year Ended December 31, 2018
| Net unrealized |  | Net unrealized |  | Accumulated
| gains on |  | loss on |  | other
| securities |  | cash flow |  | comprehensive
| available-for-sale |  | hedges |  | (loss) income
| (In thousands)
Beginning balance | $ | (2,638) |  | $ | (311) |  | $ | (2,949)
Other comprehensive loss before reclassifications |  | (8,104) |  |  | (1,555) |  |  | (9,659)
Amounts reclassified out of accumulated other comprehensive income (loss) |  | (230) |  |  | 1,875 |  |  | 1,645
Other comprehensive income (loss) |  | (8,334) |  |  | 320 |  |  | (8,014)
Ending balance | $ | (10,972) |  | $ | 9 |  | $ | (10,963)
| Year Ended December 31, 2017
| Net unrealized |  | Net unrealized |  | Accumulated
| gains on |  | loss on |  | other
| securities |  | cash flow |  | comprehensive
| available-for-sale |  | hedges |  | (loss) income
| (In thousands)
Beginning balance | $ | 2,209 |  | $ | (613) |  | $ | 1,596
Other comprehensive loss before reclassifications |  | (11,563) |  |  | (186) |  |  | (11,749)
Amounts reclassified out of accumulated other comprehensive income (loss) |  | 6,716 |  |  | 488 |  |  | 7,204
Other comprehensive income (loss) |  | (4,847) |  |  | 302 |  |  | (4,545)
Ending balance | $ | (2,638) |  | $ | (311) |  | $ | (2,949)
| Year Ended December 31, 2016
| Net unrealized |  | Net unrealized |  | Accumulated
| gains on |  | loss on |  | other
| securities |  | cash flow |  | comprehensive
| available-for-sale |  | hedges |  | (loss) income
| (In thousands)
Beginning balance | $ | 16,924 |  |  | (2,927) |  |  | 13,997
Other comprehensive loss before reclassifications |  | (26,661) |  |  | (1,628) |  |  | (28,289)
Amounts reclassified out of accumulated other comprehensive income (loss) |  | 11,946 |  |  | 3,942 |  |  | 15,888
Other comprehensive income (loss) |  | (14,715) |  |  | 2,314 |  |  | (12,401)
Ending balance | $ | 2,209 |  | $ | (613) |  | $ | 1,596
The following table presents reclassifications out of accumulated other comprehensive income for the years ended December 31, 2018, 2017 and 2016:
| Amount reclassified out of accumulated other comprehensive income | Affected Line Item in Consolidated Statement of Operations
| Year Ended December 31,
|  | 2018 |  |  | 2017 |  |  | 2016
| (In thousands) |
Cash flow hedges: |  |  |  |  |  |  |  |  |
Interest-rate contracts | $ | 1,875 |  | $ | 488 |  | $ | 3,642 |
Tax effect from changes in tax rates |  | - |  |  | - |  |  | 300 | Income tax expense
Available-for-sale securities: |  |  |  |  |  |  |  |  | Net interest expense
Gain on sale of investments |  | - |  |  | 6,896 |  |  | 12,207 |
Residual tax effect from OIB's change in applicable tax rate |  | 5 |  |  | 104 |  |  | 32 | Net impairment losses recognized in earnings
Tax effect from changes in tax rates |  | (235) |  |  | (284) |  |  | (293) | Income tax expense
| $ | 1,645 |  | $ | 7,204 |  | $ | 15,888 |

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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 + Details
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