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Other Comprehensive Income (Loss) (Tables) | 9 Months Ended
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Sep. 30, 2018
Stockholders' Equity Note [Abstract] |
Schedule of tax effect allocated to each component of other comprehensive income | The following tables present reclassifications out of the accumulated other comprehensive income (loss) for the three and nine month periods ended September 30, 2018 and 2017.
| Three Months Ended September 30, 2018
(in thousands) | Before-Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax
Available-for-sale securities: |  |  |  |  |
Change in net unrealized gain/loss during the period | $ | (7,691 | ) |  | $ | 1,885 |  |  | $ | (5,806 | )
Reclassification adjustment for net realized gain on sale of available-for-sale securities included in net income | (30 | ) |  | 7 |  |  | (23 | )
Net unrealized gains/losses | (7,721 | ) |  | 1,892 |  |  | (5,829 | )
Employee benefit plans: |  |  |  |  |
Amortization of net retirement plan actuarial gain | 430 |  |  | (105 | ) |  | 325 |
Amortization of net retirement plan prior service cost | 4 |  |  | (1 | ) |  | 3 |
Employee benefit plans | 434 |  |  | (106 | ) |  | 328 |
Other comprehensive (loss) income | $ | (7,287 | ) |  | $ | 1,786 |  |  | $ | (5,501 | )
| Three Months Ended September 30, 2017
(in thousands) | Before-Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax
Available-for-sale securities: |  |  |  |  |
Change in net unrealized gain/loss during the period | $ | 712 |  |  | $ | (286 | ) |  | $ | 426 |
Reclassification adjustment for net realized loss on sale of available-for-sale securities included in net income | 423 |  |  | (169 | ) |  | 254 |
Net unrealized gains | 1,135 |  |  | (455 | ) |  | 680 |
Employee benefit plans: |  |  |  |  |
Amortization of net retirement plan actuarial gain | 376 |  |  | (149 | ) |  | 227 |
Amortization of net retirement plan prior service cost | 3 |  |  | (1 | ) |  | 2 |
Employee benefit plans | 379 |  |  | (150 | ) |  | 229 |
Other comprehensive income | $ | 1,514 |  |  | $ | (605 | ) |  | $ | 909 |
| Nine Months Ended September 30, 2018
(in thousands) | Before-Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax
Available-for-sale securities: |  |  |  |  |
Change in net unrealized gain/loss during the period | $ | (32,375 | ) |  | $ | 7,932 |  |  | $ | (24,443 | )
Reclassification adjustment for net realized gain on sale of available-for-sale securities included in net income | (324 | ) |  | 79 |  |  | (245 | )
Net unrealized gains/losses | (32,699 | ) |  | 8,011 |  |  | (24,688 | )
Employee benefit plans: |  |  |  |  |
Amortization of net retirement plan actuarial loss | 1,289 |  |  | (316 | ) |  | 973 |
Amortization of net retirement plan prior service cost | 12 |  |  | (3 | ) |  | 9 |
Employee benefit plans | 1,301 |  |  | (319 | ) |  | 982 |
Other comprehensive (loss) income | $ | (31,398 | ) |  | $ | 7,692 |  |  | $ | (23,706 | )
| Nine Months Ended September 30, 2017
(in thousands) | Before-Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax
Available-for-sale securities: |  |  |  |  |
Change in net unrealized gain/loss during the period | $ | 5,756 |  |  | $ | (2,302 | ) |  | $ | 3,454 |
Reclassification adjustment for net realized loss on sale of available-for-sale securities included in net income | 423 |  |  | (169 | ) |  | 254 |
Net unrealized gains | 6,179 |  |  | (2,471 | ) |  | 3,708 |
Employee benefit plans: |  |  |  |  |
Amortization of net retirement plan actuarial loss | 1,130 |  |  | (451 | ) |  | 679 |
Amortization of net retirement plan prior service cost | 11 |  |  | (4 | ) |  | 7 |
Employee benefit plans | 1,141 |  |  | (455 | ) |  | 686 |
Other comprehensive income | $ | 7,320 |  |  | $ | (2,926 | ) |  | $ | 4,394 |
Schedule of accumulated other comprehensive income | The following table presents the activity in our accumulated other comprehensive income (loss) for the periods indicated:
(in thousands) | Available-for- Sale Securities |  | Employee Benefit Plans |  | Accumulated Other Comprehensive (Loss) Income
Balance at July 1, 2018 | $ | (31,800 | ) |  | $ | (37,636 | ) |  | $ | (69,436 | )
Other comprehensive income (loss) before reclassifications | (5,806 | ) |  | 0 |  |  | (5,806 | )
Amounts reclassified from accumulated other comprehensive (loss) income | (23 | ) |  | 328 |  |  | 305 |
Net current-period other comprehensive (loss) income | (5,829 | ) |  | 328 |  |  | (5,501 | )
Balance at September 30, 2018 | $ | (37,629 | ) |  | $ | (37,308 | ) |  | $ | (74,937 | )
Balance at January 1, 2018 | $ | (13,005 | ) |  | $ | (38,291 | ) |  | $ | (51,296 | )
Other comprehensive income (loss) before reclassifications | (24,444 | ) |  | 0 |  |  | (24,444 | )
Amounts reclassified from accumulated other comprehensive (loss) income | (245 | ) |  | 983 |  |  | 738 |
Net current-period other comprehensive (loss) income | (24,689 | ) |  | 983 |  |  | (23,706 | )
Balance at Adoption of ASU 2016-01 | 65 |  |  | 0 |  |  | 65 |
Balance at September 30, 2018 | $ | (37,629 | ) |  | $ | (37,308 | ) |  | $ | (74,937 | )
(in thousands) | Available-for- Sale Securities |  | Employee Benefit Plans |  | Accumulated Other Comprehensive (Loss) Income
Balance at July 1, 2017 | $ | (4,887 | ) |  | $ | (28,737 | ) |  | $ | (33,624 | )
Other comprehensive income before reclassifications | 426 |  |  | 0 |  |  | 426 |
Amounts reclassified from accumulated other comprehensive (loss) income | 254 |  |  | 229 |  |  | 483 |
Net current-period other comprehensive income | 680 |  |  | 229 |  |  | 909 |
Balance at September 30, 2017 | $ | (4,207 | ) |  | $ | (28,508 | ) |  | $ | (32,715 | )
Balance at January 1, 2017 | $ | (7,915 | ) |  | $ | (29,194 | ) |  | $ | (37,109 | )
Other comprehensive income before reclassifications | 3,454 |  |  | 0 |  |  | 3,454 |
Amounts reclassified from accumulated other comprehensive (loss) income | 254 |  |  | 686 |  |  | 940 |
Net current-period other comprehensive income | 3,708 |  |  | 686 |  |  | 4,394 |
Balance at September 30, 2017 | $ | (4,207 | ) |  | $ | (28,508 | ) |  | $ | (32,715 | )
The following tables present the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three and nine months ended September 30, 2018 and 2017.
Three Months Ended September 30, 2018 |  |  |
Details about Accumulated other Comprehensive Income (Loss) Components (in thousands) | Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 |  | Affected Line Item in the Statement Where Net Income is Presented
Available-for-sale securities: |  |  |
Unrealized gains and losses on available-for-sale securities | $ | 30 |  |  | Net gain on securities transactions
| (7 | ) |  | Tax expense
| 23 |  |  | Net of tax
Employee benefit plans: |  |  |
Amortization of the following 2 |  |  |
Net retirement plan actuarial loss | (430 | ) |  | Other operating expense
Net retirement plan prior service cost | (4 | ) |  | Other operating expense
| (434 | ) |  | Total before tax
| 106 |  |  | Tax benefit
| (328 | ) |  | Net of tax
Nine Months Ended September 30, 2018 |  |  |
Details about Accumulated other Comprehensive Income (Loss) Components (in thousands) | Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 |  | Affected Line Item in the Statement Where Net Income is Presented
Available-for-sale securities: |  |  |
Unrealized gains and losses on available-for-sale securities | $ | 324 |  |  | Net gain on securities transactions
| (79 | ) |  | Tax expense
| 245 |  |  | Net of tax
Employee benefit plans: |  |  |
Amortization of the following 2 |  |  |
Net retirement plan actuarial loss | (1,289 | ) |  | Other operating expense
Net retirement plan prior service cost | (12 | ) |  | Other operating expense
| (1,301 | ) |  | Total before tax
| 319 |  |  | Tax benefit
| (982 | ) |  | Net of tax
Three Months Ended September 30, 2017 |  |  |
Details about Accumulated other Comprehensive Income (Loss) Components (in thousands) | Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 |  | Affected Line Item in the Statement Where Net Income is Presented
Available-for-sale securities: |  |  |
Unrealized gains and losses on available-for-sale securities | $ | (423 | ) |  | Net gain on securities transactions
| 169 |  |  | Tax expense
| (254 | ) |  | Net of tax
Employee benefit plans: |  |  |
Amortization of the following 2 |  |  |
Net retirement plan actuarial loss | (376 | ) |  | Other operating expense
Net retirement plan prior service cost | (3 | ) |  | Other operating expense
| (379 | ) |  | Total before tax
| 150 |  |  | Tax benefit
| (229 | ) |  | Net of tax
Nine Months Ended September 30, 2017 |  |  |
Details about Accumulated other Comprehensive Income (Loss) Components (in thousands) | Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 |  | Affected Line Item in the Statement Where Net Income is Presented
Available-for-sale securities: |  |  |
Unrealized gains and losses on available-for-sale securities | $ | (423 | ) |  | Net gain on securities transactions
| 169 |  |  | Tax expense
| (254 | ) |  | Net of tax
Employee benefit plans: |  |  |
Amortization of the following 2 |  |  |
Net retirement plan actuarial loss | (1,130 | ) |  | Other operating expense
Net retirement plan prior service cost | (11 | ) |  | Other operating expense
| (1,141 | ) |  | Total before tax
| 455 |  |  | Tax benefit
| (686 | ) |  | Net of tax
1 Amounts in parentheses indicated debits in income statement. 2 The accumulated other comprehensive (loss) income components are included in the computation of net periodic benefit cost (See Note 9 - “Employee Benefit Plan”).

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669686-108580 + Details
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