XML 26 R16.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Accumulated Comprehensive Income (loss) | 6 Months Ended
--- | ---
Jun. 30, 2017
Accumulated Comprehensive Income (loss) [Abstract] |
Accumulated Comprehensive Income (loss) | Note 10 – Accumulated Comprehensive Income (Loss) The following tables present the changes in accumulated other comprehensive income (loss) by component net of tax for the three and six months ended June 30, 2017 and 2016 (in thousands):
|  | Three months ended June 30, 2017 |
|  | Unrealized gain (loss) on available for sale securities |  |  | Defined Benefit Pension Items |  |  | Total |
Balance as of March 31, 2017 |  | $ | 1,238 |  |  | $ | (2,659 | ) |  | $ | (1,421 | )
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | 432 |  |  |  | - |  |  |  | 432 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) (net of tax) |  |  | (15 | ) |  |  | 35 |  |  |  | 20 |
Net current period other comprehensive income (loss) |  |  | 417 |  |  |  | 35 |  |  |  | 452 |
Balance as of June 30, 2017 |  | $ | 1,655 |  |  | $ | (2,624 | ) |  | $ | (969 | )
|  | Six months ended June 30, 2017 |
|  | Unrealized gain (loss) on available for sale securities |  |  | Defined Benefit Pension Items |  |  | Total |
Balance as of December 31, 2016 |  | $ | 1,306 |  |  | $ | (2,698 | ) |  | $ | (1,392 | )
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | 478 |  |  |  | - |  |  |  | 478 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) (net of tax) |  |  | (129 | ) |  |  | 74 |  |  |  | (55 | )
Net current period other comprehensive income (loss) |  |  | 349 |  |  |  | 74 |  |  |  | 423 |
Balance as of June 30, 2017 |  | $ | 1,655 |  |  | $ | (2,624 | ) |  | $ | (969 | )
|  | Three months ended June 30, 2016 |
|  | Unrealized gain (loss) on available for sale securities |  |  | Defined Benefit Pension Items |  |  | Total |
Balance as of March 31, 2016 |  | $ | 3,303 |  |  | $ | (2,400 | ) |  | $ | 903 |
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | 1,184 |  |  |  | - |  |  |  | 1,184 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) (net of tax) |  |  | (84 | ) |  |  | 39 |  |  |  | (45 | )
Net current period other comprehensive income (loss) |  |  | 1,100 |  |  |  | 39 |  |  |  | 1,139 |
Balance as of June 30, 2016 |  | $ | 4,403 |  |  | $ | (2,361 | ) |  | $ | 2,042 |
|  | Six months ended June 30, 2016 |
|  | Unrealized gain (loss) on available for sale securities |  |  | Defined Benefit Pension Items |  |  | Total |
Balance as of December 31, 2015 |  | $ | 2,204 |  |  | $ | (2,440 | ) |  | $ | (236 | )
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | 2,301 |  |  |  | - |  |  |  | 2,301 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) (net of tax) |  |  | (102 | ) |  |  | 79 |  |  |  | (23 | )
Net current period other comprehensive income (loss) |  |  | 2,199 |  |  |  | 79 |  |  |  | 2,278 |
Balance as of June 30, 2016 |  | $ | 4,403 |  |  | $ | (2,361 | ) |  | $ | 2,042 |
The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three and six months ended June 30, 2017 and 2016 (in thousands):
Details about accumulated other comprehensive income (loss) |  | Amount reclassified from accumulated comprehensive income (loss) |  | Affected line item in the Consolidated Statement of Income
|  | Three Months Ended June 30, |  |
|  | 2017 |  |  | 2016 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | 23 |  |  | $ | 128 |  | Investment securities gains, net
|  |  | (8 | ) |  |  | (44 | ) | Provision for income taxes
|  | $ | 15 |  |  | $ | 84 |  |
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (52 | ) |  | $ | (60 | ) | Salaries and employee benefits
|  |  | 17 |  |  |  | 21 |  | Provision for income taxes
|  | $ | (35 | ) |  | $ | (39 | ) |
Total reclassifications, net |  | $ | (20 | ) |  | $ | 45 |  |
|  | Six Months Ended June 30, |  |
|  |  | 2017 |  |  |  | 2016 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |  |  |
|  | $ | 195 |  |  | $ | 155 |  | Investment securities gains, net
|  |  | (66 | ) |  |  | (53 | ) | Provision for income taxes
|  | $ | 129 |  |  | $ | 102 |  |
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (112 | ) |  | $ | (121 | ) | Salaries and employee benefits
|  |  | 38 |  |  |  | 42 |  | Provision for income taxes
|  | $ | (74 | ) |  | $ | (79 | ) |
Total reclassifications, net |  | $ | 55 |  |  | $ | 23 |  |

X
- 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
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration