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Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2016
Accumulated Other Comprehensive Loss [Abstract] |
Accumulated Other Comprehensive Loss | Note 10 – 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 periods ended March 31, 2016, June 30, 2016 and September 30, 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)
﻿Other comprehensive income/(loss) before reclassifications |  | 1,099 |  | (169) |  | 0 |  | (306) |  | (210) |  | 0 |  | 414
﻿Amounts reclassified from accumulated other comprehensive loss |  | 19 |  | (12) |  | 222 |  | 0 |  | 128 |  | 15 |  | 372
﻿Balance – June 30, 2016 | $ | (269) | $ | (1,132) | $ | (1,606) | $ | (676) | $ | (12,958) | $ | (275) | $ | (16,916)
﻿Other comprehensive income/(loss) before reclassifications |  | 28 |  | (321) |  | 0 |  | 157 |  | (395) |  | 0 |  | (531)
﻿Amounts reclassified from accumulated other comprehensive loss |  | (1) |  | (139) |  | 182 |  | 0 |  | 129 |  | 15 |  | 186
﻿Balance - September 30,2016 | $ | (242) | $ | (1,592) | $ | (1,424) | $ | (519) | $ | (13,224) | $ | (260) | $ | (17,261)
﻿ The following tables present the components of comprehensive income for the nine- and three-month periods ended September 30, 2016 and 2015: ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the nine months ended September 30, 2016 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 380 | $ | (152) | $ | 228
﻿ Less: accretable yield recognized in income |  | 7 |  | (3) |  | 4
﻿Net unrealized gains on investments with OTTI |  | 373 |  | (149) |  | 224
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 115 |  | (46) |  | 69
﻿ Less: gains recognized in income |  | 460 |  | (184) |  | 276
﻿Net unrealized losses on all other AFS securities |  | (345) |  | 138 |  | (207)
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (911) |  | 364 |  | (547)
﻿Net unrealized gains on HTM securities |  | 911 |  | (364) |  | 547
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding losses |  | (799) |  | 319 |  | (480)
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (1,578) |  | 630 |  | (948)
﻿Less: amortization of unrecognized loss |  | (636) |  | 254 |  | (382)
﻿Less: amortization of transition asset |  | 0 |  | 0 |  | 0
﻿Less: amortization of prior service costs |  | (9) |  | 4 |  | (5)
﻿Net pension plan liability adjustment |  | (933) |  | 372 |  | (561)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (59) |  | 24 |  | (35)
﻿Less: amortization of prior service costs |  | (15) |  | 5 |  | (10)
﻿Net SERP liability adjustment |  | 74 |  | (29) |  | 45
﻿Other comprehensive loss | $ | (719) | $ | 287 | $ | (432)
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the nine months ended September 30, 2015 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 6,682 | $ | (2,665) | $ | 4,017
﻿ Less: accretable yield recognized in income |  | 479 |  | (191) |  | 288
﻿Net unrealized gains on investments with OTTI |  | 6,203 |  | (2,474) |  | 3,729
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 2,380 |  | (949) |  | 1,431
﻿ Less: gains recognized in income |  | 62 |  | (25) |  | 37
﻿Net unrealized gains on all other AFS securities |  | 2,318 |  | (924) |  | 1,394
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (374) |  | 149 |  | (225)
﻿Net unrealized gains on HTM securities |  | 374 |  | (149) |  | 225
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 92 |  | (37) |  | 55
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (4,651) |  | 1,856 |  | (2,795)
﻿Less: amortization of unrecognized loss |  | (576) |  | 229 |  | (347)
﻿Less: amortization of transition asset |  | 15 |  | (6) |  | 9
﻿Less: amortization of prior service costs |  | (9) |  | 4 |  | (5)
﻿Net pension plan liability adjustment |  | (4,081) |  | 1,629 |  | (2,452)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (37) |  | 15 |  | (22)
﻿Less: amortization of prior service costs |  | (15) |  | 6 |  | (9)
﻿Net SERP liability adjustment |  | 52 |  | (21) |  | 31
﻿Other comprehensive income | $ | 4,958 | $ | (1,976) | $ | 2,982
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended September 30, 2016 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 47 | $ | (19) | $ | 28
﻿ Less: accretable yield recognized in income |  | 2 |  | (1) |  | 1
﻿Net unrealized gains on investments with OTTI |  | 45 |  | (18) |  | 27
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding losses |  | (534) |  | 213 |  | (321)
﻿ Less: gains recognized in income |  | 232 |  | (93) |  | 139
﻿Net unrealized losses on all other AFS securities |  | (766) |  | 306 |  | (460)
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (303) |  | 121 |  | (182)
﻿Net unrealized gains on HTM securities |  | 303 |  | (121) |  | 182
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 261 |  | (104) |  | 157
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (657) |  | 262 |  | (395)
﻿Less: amortization of unrecognized loss |  | (212) |  | 85 |  | (127)
﻿Less: amortization of transition asset |  | 0 |  | 0 |  | 0
﻿Less: amortization of prior service costs |  | (3) |  | 1 |  | (2)
﻿Net pension plan liability adjustment |  | (442) |  | 176 |  | (266)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (20) |  | 7 |  | (13)
﻿Less: amortization of prior service costs |  | (5) |  | 3 |  | (2)
﻿Net SERP liability adjustment |  | 25 |  | (10) |  | 15
﻿Other comprehensive loss | $ | (574) | $ | 229 | $ | (345)
﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended September 30, 2015 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 1,658 | $ | (661) | $ | 997
﻿ Less: accretable yield recognized in income |  | 139 |  | (55) |  | 84
﻿Net unrealized gains on investments with OTTI |  | 1,519 |  | (606) |  | 913
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 1,288 |  | (515) |  | 773
﻿ Less: gains recognized in income |  | 79 |  | (33) |  | 46
﻿Net unrealized gains on all other AFS securities |  | 1,209 |  | (482) |  | 727
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (106) |  | 42 |  | (64)
﻿Net unrealized gains on HTM securities |  | 106 |  | (42) |  | 64
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 33 |  | (13) |  | 20
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (2,892) |  | 1,153 |  | (1,739)
﻿Less: amortization of unrecognized loss |  | (204) |  | 80 |  | (124)
﻿Less: amortization of transition asset |  | 5 |  | (2) |  | 3
﻿Less: amortization of prior service costs |  | (3) |  | 1 |  | (2)
﻿Net pension plan liability adjustment |  | (2,690) |  | 1,074 |  | (1,616)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized gain |  | (13) |  | 5 |  | (8)
﻿Less: amortization of prior service costs |  | (5) |  | 3 |  | (2)
﻿Net SERP liability adjustment |  | 18 |  | (8) |  | 10
﻿Other comprehensive income | $ | 195 | $ | (77) | $ | 118
The following table presents the details of amount reclassified from accumulated other comprehensive loss for the nine- and three-month periods ended September 30, 2016 and 2015: ﻿
﻿ |  |  |  |  |  |
﻿ |  |  |
﻿Amounts Reclassified from Accumulated Other Comprehensive (Loss (in thousands) | For the Nine months ended September 30, 2016 | For the Nine months ended September 30, 2015 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Unrealized gains and losses on investment securities with OTTI: |  |  |  |  |  |
﻿ Accretable yield | $ | 7 | $ | 479 |  | Interest income on taxable investment securities
﻿ Taxes |  | (3) |  | (191) |  | Tax expense
﻿ | $ | 4 | $ | 288 |  | Net of tax
﻿Unrealized gains on available for sale investment securities - all others: |  |  |  |  |  |
﻿ Gains on sales | $ | 459 | $ | 62 |  | Net gains
﻿ Taxes |  | (183) |  | (25) |  | Tax expense
﻿ | $ | 276 | $ | 37 |  | Net of tax
﻿Unrealized losses on held to maturity securities: |  |  |  |  |  |
﻿ Amortization | $ | (911) | $ | (374) |  | Interest income on taxable investment securities
﻿ Taxes |  | 364 |  | 149 |  | Tax benefit
﻿ | $ | (547) | $ | (225) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss |  | (636) |  | (576) |  | Salaries and employee benefits
﻿ Amortization of transition asset |  | 0 |  | 15 |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  | (9) |  | (9) |  | Salaries and employee benefits
﻿ Taxes |  | 258 |  | 227 |  | Tax benefit
﻿ | $ | (387) | $ | (343) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss |  | (59) |  | (37) |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  | (15) |  | (15) |  | Salaries and employee benefits
﻿ Taxes |  | 29 |  | 21 |  | Tax benefit
﻿ | $ | (45) | $ | (31) |  | Net of tax
﻿ |  |  |  |  |  |
﻿Total reclassifications for the period | $ | (699) | $ | (274) |  | Net of tax
﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Amounts Reclassified from Accumulated Other Comprehensive Loss (in thousands) | For the Three months ended September 30, 2016 | For the Three months ended September 30, 2015 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Unrealized gains and losses on investment securities with OTTI: |  |  |  |  |  |
﻿ Accretable Yield | $ | 2 | $ | 139 |  | Interest income on taxable investment securities
﻿ Taxes |  | (1) |  | (55) |  | Tax expense
﻿ | $ | 1 | $ | 84 |  | Net of tax
﻿Unrealized gains on available for sale investment securities - all others: |  |  |  |  |  |
﻿ Gains on sales | $ | 232 | $ | 79 |  | Net gains
﻿ Taxes |  | (93) |  | (33) |  | Tax expense
﻿ | $ | 139 | $ | 46 |  | Net of tax
﻿Unrealized losses on held to maturity securities: |  |  |  |  |  |
﻿ Amortization | $ | (303) | $ | (106) |  | Interest income on taxable investment securities
﻿ Taxes |  | 121 |  | 42 |  | Tax benefit
﻿ | $ | (182) | $ | (64) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss |  | (212) |  | (204) |  | 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 |  | 86 |  | 79 |  | Tax benefit
﻿ | $ | (129) | $ | (123) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss |  | (20) |  | (13) |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  | (5) |  | (5) |  | Salaries and employee benefits
﻿ Taxes |  | 10 |  | 8 |  | Tax benefit
﻿ | $ | (15) | $ | (10) |  | Net of tax
﻿ |  |  |  |  |  |
﻿Total reclassifications for the period | $ | (186) | $ | (67) |  | Net of tax
﻿

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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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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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