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Note 11 - Accumulated Other Comprehensive Income | 6 Months Ended
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Jun. 30, 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 June 30, 2017 |
|  | Unrealized Gains (Losses) on Available- for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (137 | ) |  | $ | (1,344 | ) |  | $ | (1,481 | )
Other comprehensive income before reclassifications |  |  | 1,028 |  |  |  | - |  |  |  | 1,028 |
Reclassified from AOCI |  |  | 411 |  |  |  | 41 |  |  |  | 452 |
Other comprehensive income, net |  |  | 1,439 |  |  |  | 41 |  |  |  | 1,480 |
Ending balance |  | $ | 1,302 |  |  | $ | (1,303 | ) |  | $ | (1 | )
|  | Three Months Ended June 30, 2016 |
|  | Unrealized Gains (Losses) on Available- for-Sale Securities |  |  | Employee Benefit Plan |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (4,337 | ) |  | $ | (1,396 | ) |  | $ | (5,733 | )
Other comprehensive income before reclassifications |  |  | 2,575 |  |  |  | 44 |  |  |  | 2,619 |
Reclassified from AOCI |  |  | 56 |  |  |  | 41 |  |  |  | 97 |
Other comprehensive income, net |  |  | 2,631 |  |  |  | 85 |  |  |  | 2,716 |
Ending balance |  | $ | (1,706 | ) |  | $ | (1,311 | ) |  | $ | (3,017 | )
|  | Six Months Ended June 30, 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 |  |  | 1,435 |  |  |  | 83 |  |  |  | 1,518 |
Reclassified from AOCI |  |  | 411 |  |  |  | 81 |  |  |  | 492 |
Other comprehensive income, net |  |  | 1,846 |  |  |  | 164 |  |  |  | 2,010 |
Ending balance |  | $ | 1,302 |  |  | $ | (1,303 | ) |  | $ | (1 | )
|  | Six Months Ended June 30, 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 income (loss) before reclassifications |  |  | 2,123 |  |  |  | (34 | ) |  |  | 2,089 |
Reclassified from AOCI |  |  | 56 |  |  |  | 85 |  |  |  | 141 |
Other comprehensive income, net |  |  | 2,179 |  |  |  | 51 |  |  |  | 2,230 |
Ending balance |  | $ | (1,706 | ) |  | $ | (1,311 | ) |  | $ | (3,017 | )
The following table presents reclassifications out of AOCI, by component, during the periods indicated:
|  | Three Months Ended |  |  | Six Months Ended |  |  |  |  |
|  | June 30, |  |  | June 30, |  |  | Income Statement |
(Amounts in thousands) |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |  |  | Line Item Affected |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss recognized |  | $ | 657 |  |  | $ | 79 |  |  | $ | 657 |  |  | $ | 78 |  |  | Net gain (loss) on sale of securities |
Credit-related OTTI recognized |  |  | - |  |  |  | 11 |  |  |  | - |  |  |  | 11 |  |  | Net impairment losses recognized in earnings |
Reclassified out of AOCI, before tax |  |  | 657 |  |  |  | 90 |  |  |  | 657 |  |  |  | 89 |  |  | Income before income taxes |
Income tax expense |  |  | 246 |  |  |  | 34 |  |  |  | 246 |  |  |  | 33 |  |  | Income tax expense |
Reclassified out of AOCI, net of tax |  |  | 411 |  |  |  | 56 |  |  |  | 411 |  |  |  | 56 |  |  | Net income |
Employee benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | 57 |  |  |  | 56 |  |  |  | 114 |  |  |  | 113 |  |  | (1) |
Amortization of net actuarial benefit cost |  |  | 8 |  |  |  | 9 |  |  |  | 15 |  |  |  | 23 |  |  | (1) |
Reclassified out of AOCI, before tax |  |  | 65 |  |  |  | 65 |  |  |  | 129 |  |  |  | 136 |  |  | Income before income taxes |
Income tax expense |  |  | 24 |  |  |  | 24 |  |  |  | 48 |  |  |  | 51 |  |  | Income tax expense |
Reclassified out of AOCI, net of tax |  |  | 41 |  |  |  | 41 |  |  |  | 81 |  |  |  | 85 |  |  | Net income |
Total reclassified out of AOCI, net of tax |  | $ | 452 |  |  | $ | 97 |  |  | $ | 492 |  |  | $ | 141 |  |  | Net income |
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( 1 ) |  | Amortization is included in net periodic pension cost. See Note 10, "Employee Benefit Plans."

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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