11. Other Comprehensive Income (Loss)

The following table provides the components of other comprehensive income (loss) on a pre-tax and after-tax basis for the periods presented (in thousands):

	Three Months Ended September 30,
	2018									2017
	Pre-tax			Tax			After-tax			Pre-tax			Tax			After-tax
Net changes related to available-for-sale securities:
Unrealized holding gains (losses) arising during the period	$	(989	)	$	(244	)	$	(745	)	$	1,207		$	461		$	746
Less: Reclassification adjustment for (gains) losses realized in net income		10			2			8			(803	)		(308	)		(495	)
Other comprehensive income (loss)		(979	)		(242	)		(737	)		404			153			251
Reclassification adjustments to retained earnings (1)		—			—			—			—			—			—
Change in accumulated other comprehensive income (loss)	$	(979	)	$	(242	)	$	(737	)	$	404		$	153		$	251

	Nine Months Ended September 30,
	2018									2017
	Pre-tax			Tax			After-tax			Pre-tax			Tax			After-tax
Net changes related to available-for-sale securities:
Unrealized holding gains (losses) arising during the period	$	(11,511	)	$	(2,751	)	$	(8,760	)	$	9,248		$	3,535		$	5,713
Less: Reclassification adjustment for (gains) losses realized in net income		2,807			683			2,124			(2,450	)		(938	)		(1,512	)
Other comprehensive income (loss)		(8,704	)		(2,068	)		(6,636	)		6,798			2,597			4,201
Reclassification adjustments to retained earnings (1)		5,830			2,811			3,019			—			—			—
Change in accumulated other comprehensive income (loss)	$	(2,874	)	$	743		$	(3,617	)	$	6,798		$	2,597		$	4,201

(1)

This amount represents reclassifications to retained earnings associated with the disproportional income tax effects of the Tax Act on items within AOCI and unrealized losses in AOCI relating to Available for Sale equity security investments. See “—Note 2 (Significant Accounting Policies — Recently Adopted Accounting Pronouncements)” for more information.

The following table provides the reclassifications adjustment for gains (losses) out of accumulated other comprehensive income for the periods presented (in thousands):


	Amount Reclassified from Accumulated
	Other Comprehensive Income (Loss)
Details about Accumulated Other Comprehensive	Three Months Ended September 30,						Nine Months Ended September 30,						Affected Line Item in the Statement
Income (Loss) Components	2018			2017			2018			2017			Where Net Income is Presented
Unrealized gains (losses) on available-for-sale debt securities
	$	(10	)	$	803		$	(2,807	)	$	2,450		Net realized gains (losses) sale of securities
		2			(308	)		683			(938	)	Income taxes
Total reclassification for the period	$	(8	)	$	495		$	(2,124	)	$	1,512		Net of tax