XML 41 R24.htm IDEA: XBRL DOCUMENT v3.19.3
Comprehensive Income (Tables)
 9 Months Ended
Sep. 30, 2019
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Comprehensive Income
The following table presents the components of other comprehensive income for the three- and nine-month periods ended September 30, 2019 and 2018:
Schedule of Comprehensive Income
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
 
Tax
 
 
 
 
 
Tax
 
 
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Amount
 
Benefit
 
Amount
 
Amount
 
Benefit
 
Amount
2019
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Gains on Securities Available-for-Sale Arising During the Period
668

 
$
(169
)
 
499

 
5,796

 
$
(1,473
)
 
4,323

Amortization of Net Retirement Plan Actuarial Loss
172

 
(45
)
 
127

 
514

 
(133
)
 
381

Amortization of Net Retirement Plan Prior Service Cost
56

 
(14
)
 
42

 
169

 
(42
)
 
127

  Other Comprehensive Income
$
896

 
$
(228
)
 
$
668

 
$
6,479

 
$
(1,648
)
 
$
4,831

 
 
 
 
 
 
 
 
 
 
 
 
2018
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Losses on Securities Available-for-Sale Arising During the Period
(1,203
)
 
$
306

 
(897
)
 
(5,388
)
 
$
1,371

 
(4,017
)
Amortization of Net Retirement Plan Actuarial Loss
81

 
(21
)
 
60

 
244

 
(63
)
 
181

Accretion of Net Retirement Plan Prior Service Cost
27

 
(7
)
 
20

 
81

 
(21
)
 
60

  Other Comprehensive Loss
$
(1,095
)
 
$
278

 
$
(817
)
 
$
(5,063
)
 
$
1,287

 
$
(3,776
)
Changes in Accumulated Other Comprehensive Income By Component
The following table presents the changes in accumulated other comprehensive income by component:
Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
 
 
 
 
 
 
 
 
 
Unrealized
 
Defined Benefit Plan Items
 
 
 
Gains and
 
 
 
 
 
 
 
Losses on
 
Net
 
Net Prior
 
 
 
Available-for-
 
Actuarial
 
Service
 
 
 
Sale Securities
 
Gain (Loss)
 
(Cost) Credit
 
Total
For the Quarter-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
June 30, 2019
$
127

 
$
(8,717
)
 
$
(1,057
)
 
$
(9,647
)
Other comprehensive income before reclassifications
499

 
—

 
—

 
499

Amounts reclassified from accumulated other comprehensive income

 
127

 
42

 
169

Net current-period other comprehensive income
499

 
127

 
42

 
668

September 30, 2019
$
626

 
$
(8,590
)
 
$
(1,015
)
 
$
(8,979
)
 
 
 
 
 
 
 
 
June 30, 2018
$
(4,701
)
 
$
(6,259
)
 
$
(844
)
 
$
(11,804
)
Other comprehensive loss before reclassifications
(897
)
 
—

 
—

 
(897
)
Amounts reclassified from accumulated other comprehensive loss
—

 
60

 
20

 
80

Net current-period other comprehensive income (loss)
(897
)
 
60

 
20

 
(817
)
September 30, 2018
$
(5,598
)
 
$
(6,199
)
 
$
(824
)
 
$
(12,621
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Year-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2018
$
(3,697
)
 
$
(8,971
)
 
$
(1,142
)
 
$
(13,810
)
Other comprehensive income or loss before reclassifications
4,323

 
—

 
—

 
4,323

Amounts reclassified from accumulated other comprehensive income
—

 
381

 
127

 
508

Net current-period other comprehensive income
4,323

 
381

 
127

 
4,831

September 30, 2019
$
626

 
$
(8,590
)
 
$
(1,015
)
 
$
(8,979
)
 
 
 
 
 
 
 
 
December 31, 2017
$
(1,250
)
 
$
(6,380
)
 
$
(884
)
 
$
(8,514
)
Other comprehensive income or loss before reclassifications
(4,017
)
 
—

 
—

 
(4,017
)
Amounts reclassified from accumulated other comprehensive income
—

 
181

 
60

 
241

Net current-period other comprehensive income
(4,017
)
 
181

 
60

 
(3,776
)
Amounts reclassified from accumulated other comprehensive income
$
(331
)
 
 
 
 
 
$
(331
)
September 30, 2018
$
(5,598
)
 
$
(6,199
)
 
$
(824
)
 
$
(12,621
)
 
 
 
 
 
 
 
 
 


(1) All amounts are net of tax.
Reclassification out of Accumulated Other Comprehensive Income
The following table presents the reclassifications out of accumulated other comprehensive income:
Reclassifications Out of Accumulated Other Comprehensive Income
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
For the Quarter-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2019
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
(56
)
(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(172
)
(1) 
Salaries and Employee Benefits
 
 
(228
)
 
Total before Tax
 
 
59

 
Provision for Income Taxes
 
 
$
(169
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(169
)
 
Net of Tax
 
 
 
 
 
September 30, 2018
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
(27
)
(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(81
)
(1) 
Salaries and Employee Benefits
 
 
(108
)
 
Total before Tax
 
 
28

 
Provision for Income Taxes
 
 
$
(80
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(80
)
 
Net of Tax
 
 
 
 
 
For the Year-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2019
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
(169
)
(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(514
)
(1) 
Salaries and Employee Benefits
 
 
(683
)
 
Total before Tax
 
 
175

 
Provision for Income Taxes
 
 
$
(508
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(508
)
 
Net of Tax
 
 
 
 
 
September 30, 2018
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
(81
)
(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
$
(244
)
(1) 
Salaries and Employee Benefits
 
 
(325
)
 
Total before Tax
Reclassifications Out of Accumulated Other Comprehensive Income
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
 
 
84

 
Provision for Income Taxes
 
 
$
(241
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(241
)
 
Net of Tax


(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost.