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Other Comprehensive Income (Tables) | 9 Months Ended
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Sep. 30, 2018
Other Comprehensive Income |
Schedule of components of other comprehensive income (loss) | The following table presents the components of other comprehensive income (loss) for the three and nine months ended September 30, 2018 and 2017.
(dollars in thousands) |  | Before Tax |  |  | Tax Effect |  |  | Net of Tax |
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized loss on securities available-for-sale |  | $ | (4,253 | ) |  | $ | 1,105 |  |  | $ | (3,148 | )
Less: Reclassification adjustment for net gains included in net income |  |  | — |  |  |  | — |  |  |  | — |
Total unrealized loss |  |  | (4,253 | ) |  |  | 1,105 |  |  |  | (3,148 | )
Net unrealized gain on derivatives |  |  | 846 |  |  |  | 221 |  |  |  | 625 |
Less: Reclassification adjustment for losses included in net income |  |  | (211 | ) |  |  | (53 | ) |  |  | (158 | )
Total unrealized gain |  |  | 635 |  |  |  | 168 |  |  |  | 467 |
Other Comprehensive Loss |  | $ | (3,618 | ) |  | $ | 1,273 |  |  | $ | (2,681 | )
Three Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gain on securities available-for-sale |  | $ | 25 |  |  | $ | 10 |  |  | $ | 15 |
Less: Reclassification adjustment for net gains included in net income |  |  | (11 | ) |  |  | (4 | ) |  |  | (7 | )
Total unrealized gain |  |  | 14 |  |  |  | 6 |  |  |  | 8 |
Net unrealized loss on derivatives |  |  | 557 |  |  |  | 210 |  |  |  | 347 |
Less: Reclassification adjustment for losses included in net income |  |  | (289 | ) |  |  | (106 | ) |  |  | (183 | )
Total unrealized loss |  |  | 268 |  |  |  | 104 |  |  |  | 164 |
Other Comprehensive Income |  | $ | 282 |  |  | $ | 110 |  |  | $ | 172 |
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gain on securities available-for-sale |  | $ | (13,079 | ) |  | $ | 2,873 |  |  | $ | (10,206 | )
Less: Reclassification adjustment for net gains included in net income |  |  | (68 | ) |  |  | (17 | ) |  |  | (51 | )
Total unrealized loss |  |  | (13,147 | ) |  |  | 2,856 |  |  |  | (10,257 | )
Net unrealized gain on derivatives |  |  | 4,380 |  |  |  | 833 |  |  |  | 3,547 |
Less: Reclassification adjustment for losses included in net income |  |  | (209 | ) |  |  | (53 | ) |  |  | (156 | )
Total unrealized gain |  |  | 4,171 |  |  |  | 780 |  |  |  | 3,391 |
Other Comprehensive Loss |  | $ | (8,976 | ) |  | $ | 3,636 |  |  | $ | (6,866 | )
Nine Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gain on securities available-for-sale |  | $ | 2,080 |  |  | $ | 837 |  |  | $ | 1,243 |
Less: Reclassification adjustment for net gains included in net income |  |  | (542 | ) |  |  | (202 | ) |  |  | (340 | )
Total unrealized gain |  |  | 1,538 |  |  |  | 635 |  |  |  | 903 |
Net unrealized gain on derivatives |  |  | 2,186 |  |  |  | 836 |  |  |  | 1,350 |
Less: Reclassification adjustment for losses included in net income |  |  | (1,308 | ) |  |  | (487 | ) |  |  | (821 | )
Total unrealized gain |  |  | 878 |  |  |  | 349 |  |  |  | 529 |
Other Comprehensive Income |  | $ | 2,416 |  |  | $ | 984 |  |  | $ | 1,432 |
Schedule of changes in each component of accumulated other comprehensive loss, net of tax | The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the three and nine months ended September 30, 2018 and 2017.
(dollars in thousands) |  | Securities Available For Sale |  |  | Derivatives |  |  | Accumulated Other Comprehensive Income (Loss) |
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (10,914 | ) |  | $ | 4,305 |  |  | $ | (6,609 | )
Other comprehensive income (loss) before reclassifications |  |  | (3,148 | ) |  |  | 625 |  |  |  | (2,523 | )
Amounts reclassified from accumulated other comprehensive income (loss) |  |  | — |  |  |  | (158 | ) |  |  | (158 | )
Total other comprehensive income (loss) |  |  | (3,148 | ) |  |  | 467 |  |  |  | (2,681 | )
Balance at End of Period |  | $ | (14,062 | ) |  | $ | 4,772 |  |  | $ | (9,290 | )
Three Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (1,060 | ) |  | $ | (61 | ) |  | $ | (1,121 | )
Other comprehensive income before reclassifications |  |  | 15 |  |  |  | 347 |  |  |  | 362 |
Amounts reclassified from accumulated other comprehensive income |  |  | (7 | ) |  |  | (183 | ) |  |  | (190 | )
Net other comprehensive income during period |  |  | 8 |  |  |  | 164 |  |  |  | 172 |
Balance at End of Period |  | $ | (1,052 | ) |  | $ | 103 |  |  | $ | (949 | )
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (3,131 | ) |  | $ | 1,381 |  |  | $ | (1,750 | )
Other comprehensive income (loss) before reclassifications |  |  | (10,206 | ) |  |  | 3,547 |  |  |  | (6,659 | )
Amounts reclassified from accumulated other comprehensive income |  |  | (51 | ) |  |  | (156 | ) |  |  | (207 | )
Total other comprehensive income (loss) |  |  | (10,257 | ) |  |  | 3,391 |  |  |  | (6,866 | )
Reclassification of the Income Tax Effects of the Tax Cuts and Jobs Act from AOCI |  |  | (674 | ) |  |  | — |  |  |  | (674 | )
Balance at End of Period |  | $ | (14,062 | ) |  | $ | 4,772 |  |  | $ | (9,290 | )
Nine Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (1,955 | ) |  | $ | (426 | ) |  | $ | (2,381 | )
Other comprehensive income before reclassifications |  |  | 1,243 |  |  |  | 1,350 |  |  |  | 2,593 |
Amounts reclassified from accumulated other comprehensive income |  |  | (340 | ) |  |  | (821 | ) |  |  | (1,161 | )
Net other comprehensive income during period |  |  | 903 |  |  |  | 529 |  |  |  | 1,432 |
Balance at End of Period |  | $ | (1,052 | ) |  | $ | 103 |  |  | $ | (949 | )
Schedule of amounts reclassified out of accumulated other comprehensive (loss) income | The following table presents the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three and nine months ended September 30, 2018 and 2017.
Details about Accumulated Other |  | Amount Reclassified from |  |  | Affected Line Item in
Comprehensive Income Components |  | Accumulated Other |  |  | the Statement Where
(dollars in thousands) |  | Comprehensive (Loss) Income |  |  | Net Income is Presented
|  | Three Months Ended September 30, |  |  |
|  | 2018 |  |  | 2017 |  |  |
Realized gain on sale of investment securities |  | $ | — |  |  | $ | (11 | ) |  | Gain on sale of investment securities
Interest expense derivative deposits |  |  | (211 | ) |  |  | (289 | ) |  | Interest expense on deposits
Income tax benefit (expense) |  |  | 53 |  |  |  | 110 |  |  | Tax expense
Total Reclassifications for the Period |  | $ | (158 | ) |  | $ | (190 | ) |  | Net Income
Details about Accumulated Other |  | Amount Reclassified from |  |  | Affected Line Item in
Comprehensive Income Components |  | Accumulated Other |  |  | the Statement Where
(dollars in thousands) |  | Comprehensive (Loss) Income |  |  | Net Income is Presented
|  | Nine Months Ended September 30, |  |  |
|  |  | 2018 |  |  |  | 2017 |  |  |
Realized gain on sale of investment securities |  | $ | (68 | ) |  | $ | (542 | ) |  | Gain on sale of investment securities
Interest expense derivative deposits |  |  | (209 | ) |  |  | (1,308 | ) |  | Interest expense on deposits
Income tax benefit (expense) |  |  | 70 |  |  |  | 689 |  |  | Tax expense
Total Reclassifications for the Period |  | $ | (207 | ) |  | $ | (1,161 | ) |  | Net Income

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- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84228862&loc=d3e526-108580 + Details
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