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Accumulated Comprehensive Income (Loss)
 3 Months Ended
Mar. 31, 2018
Accumulated Comprehensive Income (Loss) [Abstract]  
Accumulated Comprehensive Income (Loss)
Note 11 – Accumulated Comprehensive Income (Loss)

The following tables present the changes in accumulated other comprehensive income (loss) by component net of tax for the three months ended March 31, 2018 and 2017 (in thousands):

 
 
Three months ended March 31, 2018
 
 
 
Unrealized gain (loss) on available for sale securities (a)
  
Defined Benefit Pension Items (a)
  
Total
 
Balance as of December 31, 2017
 
$
(269
)
 
$
(3,129
)
 
$
(3,398
)
Change in accounting policy – ASU 2016-01
  
1
   
-
   
1
 
Other comprehensive income (loss) before reclassifications (net of tax)
  
(1,617
)
  
-
   
(1,617
)
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
-
   
37
   
37
 
Net current period other comprehensive income (loss)
  
(1,617
)
  
37
   
(1,580
)
Balance as of March 31, 2018
 
$
(1,885
)
 
$
(3,092
)
 
$
(4,977
)
 
            
 
 
Three months ended March 31, 2017
 
 
 
Unrealized gain (loss)
on available for sale securities (a)
  
Defined Benefit
Pension Items (a)
  
Total
 
Balance as of December 31, 2016
 
$
1,306
  
$
(2,698
)
 
$
(1,392
)
Other comprehensive income (loss) before reclassifications (net of tax)
  
46
   
-
   
46
 
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
(114
)
  
39
   
(75
)
Net current period other comprehensive income (loss)
  
(68
)
  
39
   
(29
)
Balance as of March 31, 2017
 
$
1,238
  
$
(2,659
)
 
$
(1,421
)

The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three months ended March 31, 2018 and 2017 (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 March 31,
 
 
 
 
2018
  
2017
 
 
Unrealized gains and losses on available for sale securities
      
   
 
 
$
-
  
$
172
 
Investment securities gains, net
 
  
-
   
(58
)
Provision for income taxes
 
 
$
-
  
$
114
 
Net of tax
 
        
    
Defined benefit pension items
        
   
 
 
$
(46
)
 
$
(60
)
Salaries and employee benefits
 
  
9
   
21
 
Provision for income taxes
 
 
$
(37
)
 
$
(39
)
Net of tax
 
        
    
Total reclassifications
 
$
(37
)
 
$
75