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Note 11 - Accumulated Other Comprehensive Income
 3 Months Ended
Mar. 31, 2017
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]
Note
11.
Accumulated Other Comprehensive Income
 
The following tables present the activity in accumulated other comprehensive income (“AOCI”), net of tax and by component, during the periods indicated:
 
 
 
Three Months Ended March 31, 2017
 
 
 
 
 
Unrealized Gains
(Losses) on Available-
for-Sale Securities
 
 
Employee Benefit Plans
 
 
Total
 
(Amounts in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
   $
(544
 )   $
(1,467
 )   $
(2,011
 )
Other comprehensive income
before reclassifications
    
407
     
83
     
490
 
Reclassified from AOCI
    
-
     
40
     
40
 
Other comprehensive income, net
    
407
     
123
     
530
 
Ending balance
   $
(137
 )   $
(1,344
 )   $
(1,481
 )
 
 
 
Three Months Ended March 31, 2016
 
 
 
Unrealized Gains
(Losses) on Available-
for-Sale Securities
 
 
Employee Benefit Plan
 
 
Total
 
(Amounts in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
   $
(3,885
 )   $
(1,362
 )   $
(5,247
 )
Other comprehensive loss
before reclassifications
    
(451
 )    
(78
 )    
(529
 )
Reclassified from AOCI
    
(1
 )    
44
     
43
 
Other comprehensive loss, net
    
(452
 )    
(34
 )    
(486
 )
Ending balance
   $
(4,337
 )   $
(1,396
 )   $
(5,733
 )
 
The following table presents reclassifications out of AOCI, by component, during the periods indicated:
 
 
 
Three Months Ended
 
 
 
 
 
 
March 31,
 
 
Income Statement
 
(Amounts in thousands)
 
2017
 
 
2016
 
 
Line Item Affected
 
Available-for-sale securities
                      
Gains recognized
   $
-
    $
(1
 )  
Net gain (loss) on sale of securities
  
Credit-related OTTI recognized
    
-
     
-
   
Net impairment losses recognized in earnings
  
Reclassified out of AOCI, before tax
    
-
     
(1
 )  
Income before income taxes
  
Income tax expense
    
-
     
(0
 )  
Income tax expense
  
Reclassified out of AOCI, net of tax
    
-
     
(1
 )  
Net income
 
Employee benefit plans
                      
Amortization of prior service cost
    
57
     
57
   
(1)
  
Amortization of net actuarial
benefit cost
    
7
     
14
   
(1)
  
Reclassified out of AOCI, before tax
    
64
     
71
   
Income before income taxes
  
Income tax expense
    
24
     
27
   
Income tax expense
  
Reclassified out of AOCI, net of tax
    
40
     
44
   
Net income
 
Total reclassified out of AOCI, net of tax
   $
40
    $
43
   
Net income
 
                                                                                           
(1)
Amortization is included in net periodic pension cost. See Note
10,
"Employee Benefit Plans."