XML 40 R28.htm IDEA: XBRL DOCUMENT
v3.5.0.2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2016
Equity [Abstract] |
Components of accumulated other comprehensive income (loss) | The following is a summary of the changes in accumulated other comprehensive loss by component, net of tax, for the periods indicated (in thousands):
|  | Unrealized Gains and Losses on Securities Available for Sale |  | Defined Benefit and Other Benefit Plans |  | Total
Balance at July 1, 2016 |  | $ | 3,152 |  |  | $ | (10,687 | ) |  | $ | (7,535 | )
Other comprehensive income before reclassification |  | (456 | ) |  | — |  |  | (456 | )
Amounts reclassified from accumulated other comprehensive income |  | (47 | ) |  | 233 |  |  | 186 |
Net current period other comprehensive gain (loss) |  | (503 | ) |  | 233 |  |  | (270 | )
Balance at September 30, 2016 |  | $ | 2,649 |  |  | $ | (10,454 | ) |  | $ | (7,805 | )
|  | Unrealized Gains and Losses on Securities Available for Sale |  | Defined Benefit and Other Benefit Plans |  | Total
Balance at July 1, 2015 |  | $ | 1,184 |  |  | $ | (10,298 | ) |  | $ | (9,114 | )
Other comprehensive loss before reclassification |  | 598 |  |  | — |  |  | 598 |
Amounts reclassified from accumulated other comprehensive income |  | 7 |  |  | 223 |  |  | 230 |
Net current period other comprehensive gain |  | 605 |  |  | 223 |  |  | 828 |
Balance at September 30, 2015 |  | $ | 1,789 |  |  | $ | (10,075 | ) |  | $ | (8,286 | )
|  | Unrealized Gains and Losses on Securities Available for Sale |  | Defined Benefit and Other Benefit Plans |  | Total
Balance at January 1, 2016 |  | $ | 210 |  |  | $ | (11,152 | ) |  | $ | (10,942 | )
Other comprehensive income before reclassification |  | 3,051 |  |  | — |  |  | 3,051 |
Amounts reclassified from accumulated other comprehensive income |  | (612 | ) |  | 698 |  |  | 86 |
Net current period other comprehensive gain |  | 2,439 |  |  | 698 |  |  | 3,137 |
Balance at September 30, 2016 |  | $ | 2,649 |  |  | $ | (10,454 | ) |  | $ | (7,805 | )
|  | Unrealized Gains and Losses on Securities Available for Sale |  | Defined Benefit and Other Benefit Plans |  | Total
Balance at January 1, 2015 |  | $ | 1,960 |  |  | $ | (10,745 | ) |  | $ | (8,785 | )
Other comprehensive income before reclassification |  | 2 |  |  | — |  |  | 2 |
Amounts reclassified from accumulated other comprehensive income |  | (173 | ) |  | 670 |  |  | 497 |
Net current period other comprehensive gain (loss) |  | (171 | ) |  | 670 |  |  | 499 |
Balance at September 30, 2015 |  | $ | 1,789 |  |  | $ | (10,075 | ) |  | $ | (8,286 | )
Reclassification out of accumulated other comprehensive income | The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands):
Details about Accumulated Other Comprehensive Income Components |  | Three Months Ended September 30, |  | Affected Line Item in the Statement Where Net Income is Presented
|  | 2016 |  | 2015 |  |
Unrealized gains and losses on securities available for sale: |  |  |  |  |  |
Realized gains on securities available for sale |  | $ | (75 | ) |  | $ | 11 |  |  | Net gains (losses) on securities transactions
Tax effect |  | 28 |  |  | (4 | ) |  | Income tax expense
Net of tax |  | (47 | ) |  | 7 |  |  |
Amortization of defined pension plan and other benefit plan items: |  |  |  |  |  |  |  |
Prior service costs (a) |  | (22 | ) |  | (22 | ) |  | Pension and other employee benefits
Actuarial losses (a) |  | 396 |  |  | 384 |  |  | Pension and other employee benefits
Tax effect |  | (141 | ) |  | (139 | ) |  | Income tax expense
Net of tax |  | 233 |  |  | 223 |  |  |
Total reclassification for the period, net of tax |  | $ | 186 |  |  | $ | 230 |  |  |
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 10 for additional information).
Details about Accumulated Other Comprehensive Income Components |  | Nine Months Ended September 30, |  | Affected Line Item in the Statement Where Net Income is Presented
|  | 2016 |  | 2015 |  |
Unrealized gains and losses on securities available for sale: |  |  |  |  |  |
Realized gains on securities available for sale |  | $ | (983 | ) |  | $ | (291 | ) |  | Net gains (losses) on securities transactions
Tax effect |  | 371 |  |  | 118 |  |  | Income tax expense
Net of tax |  | (612 | ) |  | (173 | ) |  |
Amortization of defined pension plan and other benefit plan items: |  |  |  |  |  |  |  |
Prior service costs (a) |  | (67 | ) |  | (65 | ) |  | Pension and other employee benefits
Actuarial losses (a) |  | 1,188 |  |  | 1,151 |  |  | Pension and other employee benefits
Tax effect |  | (423 | ) |  | (416 | ) |  | Income tax expense
Net of tax |  | 698 |  |  | 670 |  |  |
Total reclassification for the period, net of tax |  | $ | 86 |  |  | $ | 497 |  |  |
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 10 for additional information).

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

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=66004124&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration