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Accumulated Comprehensive Income | 9 Months Ended
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Sep. 30, 2016
Accumulated Comprehensive Income [Abstract] |
Accumulated Comprehensive Income | Note 10 – Accumulated Comprehensive Income The following tables present the changes in accumulated other comprehensive income by component net of tax for the three and nine months ended September 30, 2016 and 2015 (in thousands):
|  | Three months ended September 30, 2016 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Total |
Balance as of June 30, 2016 |  | $ | 4,403 |  |  | $ | (2,361 | ) |  | $ | 2,042 |
Other comprehensive loss before reclassifications (net of tax) |  |  | (692 | ) |  |  | - |  |  |  | (692 | )
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (net of tax) |  |  | - |  |  |  | 40 |  |  |  | 40 |
Net current period other comprehensive income (loss) |  |  | (692 | ) |  |  | 40 |  |  |  | (652 | )
Balance as of September 30, 2016 |  | $ | 3,711 |  |  | $ | (2,321 | ) |  | $ | 1,390 |
|  | Nine months ended September 30, 2016 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Total |
Balance as of December 31, 2015 |  | $ | 2,204 |  |  | $ | (2,440 | ) |  | $ | (236 | )
Other comprehensive income before reclassifications (net of tax) |  |  | 1,609 |  |  |  | - |  |  |  | 1,609 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) (net of tax) |  |  | (102 | ) |  |  | 119 |  |  |  | 17 |
Net current period other comprehensive income |  |  | 1,507 |  |  |  | 119 |  |  |  | 1,626 |
Balance as of September 30, 2016 |  | $ | 3,711 |  |  | $ | (2,321 | ) |  | $ | 1,390 |
|  | Three months ended September 30, 2015 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Total |
Balance as of June 30, 2015 |  | $ | 2,430 |  |  | $ | (2,259 | ) |  | $ | 171 |
Other comprehensive income before reclassifications (net of tax) |  |  | 722 |  |  |  | - |  |  |  | 722 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) (net of tax) |  |  | (85 | ) |  |  | 34 |  |  |  | (51 | )
Net current period other comprehensive income |  |  | 637 |  |  |  | 34 |  |  |  | 671 |
Balance as of September 30, 2015 |  | $ | 3,067 |  |  | $ | (2,225 | ) |  | $ | 842 |
|  | Nine months ended September 30, 2015 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Total |
Balance as of December 31, 2014 |  | $ | 3,093 |  |  | $ | (2,326 | ) |  | $ | 767 |
Other comprehensive income before reclassifications (net of tax) |  |  | 258 |  |  |  | - |  |  |  | 258 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) (net of tax) |  |  | (284 | ) |  |  | 101 |  |  |  | (183 | )
Net current period other comprehensive income (loss) |  |  | (26 | ) |  |  | 101 |  |  |  | 75 |
Balance as of September 30, 2015 |  | $ | 3,067 |  |  | $ | (2,225 | ) |  | $ | 842 |
(a) Amounts in parentheses indicate debits to the Consolidated Balance Sheet |  |  |  |  |  |  |  |  |
The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three and nine months ended September 30, 2016 and 2015 (in thousands):
Details about accumulated other comprehensive income (loss) |  | Amount reclassified from accumulated comprehensive income (loss) (a) |  | Affected line item in the Consolidated Statement of Income
|  | Three Months Ended September 30, |  |
|  | 2016 |  |  | 2015 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | - |  |  | $ | 129 |  | Investment securities gains, net
|  |  | - |  |  |  | (44 | ) | Provision for income taxes
|  | $ | - |  |  | $ | 85 |  | Net of tax
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (61 | ) |  | $ | (51 | ) | Salaries and employee benefits
|  |  | 21 |  |  |  | 17 |  | Provision for income taxes
|  | $ | (40 | ) |  | $ | (34 | ) | Net of tax
Total reclassifications |  | $ | (40 | ) |  | $ | 51 |  |
|  | Nine Months Ended September 30, |  |
|  |  | 2016 |  |  |  | 2015 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |  |  |
|  | $ | 155 |  |  | $ | 430 |  | Investment securities gains, net
|  |  | (53 | ) |  |  | (146 | ) | Provision for income taxes
|  | $ | 102 |  |  | $ | 284 |  | Net of tax
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (181 | ) |  | $ | (153 | ) | Salaries and employee benefits
|  |  | 62 |  |  |  | 52 |  | Provision for income taxes
|  | $ | (119 | ) |  | $ | (101 | ) | Net of tax
Total reclassifications |  | $ | (17 | ) |  | $ | 183 |  |
(a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

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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 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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