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Other Comprehensive Income (Tables)

9 Months Ended

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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Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

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- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=84228862&loc=SL7669686-108580

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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

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