XML 26 R15.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Accumulated Other Comprehensive Income | 3 Months Ended
--- | ---
Mar. 31, 2018
Equity [Abstract] |
Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income Activity in accumulated other comprehensive income for the three months ended March 31, 2018 and 2017 was as follows:
| Unrealized Gains and Losses on Available for Sale Securities |  | Tax Benefit (Expense) |  | Total
| (in thousands)
March 31, 2018 |  |  |  |  |
Balance at beginning of period | $ | (3,188 | ) |  | $ | 1,319 |  |  | $ | (1,869 | )
Other comprehensive loss before reclassification | (8,864 | ) |  | 2,543 |  |  | (6,321 | )
Adjustment to accumulated other comprehensive income related to adoption of ASU 2016-01 and 2018-02 (see Notes 2 and 5) | 529 |  |  | (546 | ) |  | (17 | )
Period change | (8,335 | ) |  | 1,997 |  |  | (6,338 | )
Balance at end of period | $ | (11,523 | ) |  | $ | 3,316 |  |  | $ | (8,207 | )
March 31, 2017 |  |  |  |  |
Balance at beginning of period | $ | (4,089 | ) |  | $ | 1,695 |  |  | $ | (2,394 | )
Other comprehensive income before reclassification | 1,620 |  |  | (560 | ) |  | 1,060 |
Reclassification from accumulated other comprehensive income | (269 | ) |  | — |  |  | (269 | )
Period change | 1,351 |  |  | (560 | ) |  | 791 |
Balance at end of period | $ | (2,738 | ) |  | $ | 1,135 |  |  | $ | (1,603 | )
For the three months ended March 31, 2018, there was a net $17,000 adjustment related to adoption of two new accounting standards (ASU 2016-01 and ASU 2018-02) effective January 1, 2018. The $17,000 includes a $529,000 reduction of unrealized losses related to all of the Company's mutual funds equity securities upon adoption of ASU 2016-01 and a $546,000 reduction in tax benefits upon adoption of ASU 2016-01 and ASU 2018-02. For the three months ended March 31, 2017, there was a $269,000 reclassification from accumulated other comprehensive income to gains in earnings resulting from the sale of available-for-sale securities. The $269,000 reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of securities under noninterest income. Net unrealized gains of $319,000 related to these sold securities had previously been recorded in accumulated other comprehensive income as of the beginning of the period.

X
- 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 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration