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Accumulated Other Comprehensive Loss (Tables) | 3 Months Ended
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Mar. 31, 2016
Accumulated Other Comprehensive Loss [Abstract] |
Schedule of Accumulated Other Comprehensive Loss | The following table presents the changes in each component of accumulated other comprehensive loss for the 12 months ended December 31, 2015 and the three-month s ended March 31, 2016: ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(in thousands) | Investment securities- with OTTI AFS | Investment securities- all other AFS |  | Investment securities- HTM | Cash Flow Hedge | Pension Plan | SERP | Total
﻿Accumulated OCL, net: |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Balance - January 1, 2015 | $ | (3,679) | $ | (2,555) | $ | (2,255) | $ | (119) | $ | (11,392) | $ | (233) | $ | (20,233)
﻿Other comprehensive income/(loss) before reclassifications |  | 1,154 |  | 1,344 |  | 0 |  | 80 |  | (1,736) |  | (113) |  | 729
﻿Amounts reclassified from accumulated other comprehensive loss |  | 2,059 |  | (174) |  | 284 |  | 0 |  | 465 |  | 41 |  | 2,675
﻿Balance - December 31, 2015 | $ | (466) | $ | (1,385) | $ | (1,971) | $ | (39) | $ | (12,663) | $ | (305) | $ | (16,829)
﻿Other comprehensive income/(loss) before reclassifications |  | (899) |  | 558 |  | 0 |  | (331) |  | (343) |  | 0 |  | (1,015)
﻿Amounts reclassified from accumulated other comprehensive loss |  | (22) |  | (124) |  | 143 |  | 0 |  | 130 |  | 15 |  | 142
﻿Balance – March 31, 2016 | $ | (1,387) | $ | (951) | $ | (1,828) | $ | (370) | $ | (12,876) | $ | (290) | $ | (17,702)
﻿
Components of Comprehensive Income | The following tables present the components of comprehensive income for the three-month periods ended March 31, 2016 and 2015: ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Loss (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended March 31, 2016 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding losses | $ | (1,496) | $ | 597 | $ | (899)
﻿ Less: accretable yield recognized in income |  | 36 |  | (14) |  | 22
﻿Net unrealized losses on investments with OTTI |  | (1,532) |  | 611 |  | (921)
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 929 |  | (371) |  | 558
﻿ Less: gains recognized in income |  | 206 |  | (82) |  | 124
﻿Net unrealized gains on all other AFS securities |  | 723 |  | (289) |  | 434
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (237) |  | 94 |  | (143)
﻿Net unrealized gains on HTM securities |  | 237 |  | (94) |  | 143
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding losses |  | (551) |  | 220 |  | (331)
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (571) |  | 228 |  | (343)
﻿Less: amortization of unrecognized loss |  | (212) |  | 85 |  | (127)
﻿Less: amortization of transition asset |  | 0 |  | 0 |  | 0
﻿Less: amortization of prior service costs |  | (3) |  | 0 |  | (3)
﻿Net pension plan liability adjustment |  | (356) |  | 143 |  | (213)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (19) |  | 8 |  | (11)
﻿Less: amortization of prior service costs |  | (5) |  | 1 |  | (4)
﻿Net SERP liability adjustment |  | 24 |  | (9) |  | 15
﻿Other comprehensive loss | $ | (1,455) | $ | 582 | $ | (873)
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended March 31, 2015 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 2,778 | $ | (1,108) | $ | 1,670
﻿ Less: accretable yield recognized in income |  | 167 |  | (67) |  | 100
﻿Net unrealized gains on investments with OTTI |  | 2,611 |  | (1,041) |  | 1,570
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 1,032 |  | (411) |  | 621
﻿ Less: losses recognized in income |  | (97) |  | 39 |  | (58)
﻿Net unrealized gains on all other AFS securities |  | 1,129 |  | (450) |  | 679
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (116) |  | 46 |  | (70)
﻿Net unrealized gains on HTM securities |  | 116 |  | (46) |  | 70
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 35 |  | (14) |  | 21
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (334) |  | 132 |  | (202)
﻿Less: amortization of unrecognized loss |  | (186) |  | 74 |  | (112)
﻿Less: amortization of transition asset |  | 5 |  | (2) |  | 3
﻿Less: amortization of prior service costs |  | (3) |  | - |  | (3)
﻿Net pension plan liability adjustment |  | (150) |  | 60 |  | (90)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (12) |  | 5 |  | (7)
﻿Less: amortization of prior service costs |  | (5) |  | 2 |  | (3)
﻿Net SERP liability adjustment |  | 17 |  | (7) |  | 10
﻿Other comprehensive income | $ | 3,758 | $ | (1,498) | $ | 2,260
﻿
Reclassification Out of Accumulated Other Comprehensive Income | The following table presents the details of amount reclassified from accumulated other comprehensive income/(loss) for the three-month periods ended March 31, 2016 and 2015: ﻿
﻿ |  |  |  |  |  |
﻿ |  |  |
﻿Amounts Reclassified From Accumulated Other Comprehensive Income/(Loss) (in thousands) | For the three months ended March 31, 2016 | For the three months ended March 31, 2015 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Unrealized gains and losses on investment securities with OTTI: |  |  |  |  |  |
﻿ Accretable yield | $ | 36 | $ | 167 |  | Interest income on taxable investment securities
﻿ Taxes |  | (14) |  | (67) |  | Tax expense
﻿ | $ | 22 | $ | 100 |  | Net of tax
﻿Unrealized gains and losses on available for sale investment securities - all others: |  |  |  |  |  |
﻿ Gains/(losses) on sales | $ | 206 | $ | (97) |  | Net gains/(losses)
﻿ Taxes |  | (82) |  | 39 |  | Tax (expense)/benefit
﻿ | $ | 124 | $ | (58) |  | Net of tax
﻿Unrealized losses on held to maturity securities: |  |  |  |  |  |
﻿ Amortization | $ | (237) | $ | (116) |  | Interest income on taxable investment securities
﻿ Taxes |  | 94 |  | 46 |  | Tax benefit
﻿ | $ | (143) | $ | (70) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss |  | (212) |  | (186) |  | Salaries and employee benefits
﻿ Amortization of transition asset |  | 0 |  | 5 |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  | (3) |  | (3) |  | Salaries and employee benefits
﻿ Taxes |  | 85 |  | 72 |  | Tax benefit
﻿ | $ | (130) | $ | (112) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss |  | (19) |  | (12) |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  | (5) |  | (5) |  | Salaries and employee benefits
﻿ Taxes |  | 9 |  | 7 |  | Tax benefit
﻿ | $ | (15) | $ | (10) |  | Net of tax
﻿ |  |  |  |  |  |
﻿Total reclassifications for the period | $ | (142) | $ | (150) |  | Net of tax
﻿

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- 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=36458714&loc=SL7669686-108580 + Details
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- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e526-108580 + Details
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