XML 38 R24.htm IDEA: XBRL DOCUMENT v3.8.0.1
Note 16 - Accumulated Other Comprehensive Income
12 Months Ended
Dec. 31, 2017
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]
Note
1
6
. Accumulated
Other Comprehensive Income
 
The following table presents the
changes in AOCI, net of tax and by component, during the periods indicated:

 
   
Unrealized Gains (Losses)
on Available-for-Sale
Securities
   
Employee Benefit
Plans
   
Total
 
(Amounts in thousands)
                       
Balance January 1, 2015
  $
(4,266
)   $
(1,339
)   $
(5,605
)
Other comprehensive income (loss) before reclassifications
   
471
     
(226
)    
245
 
Reclassified from AOCI
   
(90
)    
203
     
113
 
Other comprehensive income (loss), net
   
381
     
(23
)    
358
 
Balance December 31, 2015
  $
(3,885
)   $
(1,362
)   $
(5,247
)
                         
Balance January 1, 2016
  $
(3,885
)   $
(1,362
)   $
(5,247
)
Other comprehensive income (loss) before reclassifications
   
647
     
(276
)    
371
 
Reclassified from AOCI
   
2,694
     
171
     
2,865
 
Other comprehensive income (loss), net
   
3,341
     
(105
)    
3,236
 
Balance December 31, 2016
  $
(544
)   $
(1,467
)   $
(2,011
)
                         
Balance January 1, 2017
  $
(544
)   $
(1,467
)   $
(2,011
)
Other comprehensive income (loss) before reclassifications
   
972
     
(132
)    
840
 
Reclassified from AOCI
   
413
     
162
     
575
 
Other comprehensive income (loss), net
   
1,385
     
30
     
1,415
 
Reclassification of certain tax effects
   
134
     
(378
)    
(244
)
Balance December 31, 2017
  $
975
    $
(1,815
)   $
(840
)
 
The following table presents reclassifications out of AOCI
, by component, during the periods indicated:
 
   
Year Ended December 31,
   
Income Statement
(Amounts in thousands)
 
2017
   
2016
   
2015
   
Line Item Affected
Available-for-sale securities
                           
(Gains) losses recognized
  $
661
    $
(335
)   $
(144
)  
Net gain (loss) on sale of securities
OTTI recognized
   
-
     
4,646
     
-
   
Net impairment losses recognized in earnings
Reclassified out of AOCI, before tax
   
661
     
4,311
     
(144
)  
Income before income taxes
Income tax (expense) benefit
   
(248
)    
(1,617
)    
54
   
Income tax expense
Reclassified out of AOCI, net of tax
   
413
     
2,694
     
(90
)  
Net income
Employee benefit plans
                           
Amortization of prior service cost
   
228
     
226
     
260
   
(1)
Amortization of net actuarial loss
   
31
     
47
     
66
   
(1)
Reclassified out of AOCI, before tax
   
259
     
273
     
326
   
Income before income taxes
Income tax expense
   
(97
)    
(102
)    
(123
)  
Income tax expense
Reclassified out of AOCI, net of tax
   
162
     
171
     
203
   
Net income
Total reclassified out of AOCI, net of tax
  $
575
    $
2,865
    $
113
   
Net income
 
(
1
)
Amortization is included in net periodic pension cost. See Note
13,
"Employee Benefit Plans."