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Accumulated Other Comprehensive Loss (Tables) | 3 Months Ended
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Mar. 31, 2018
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, 2017 and the three-month periods ended March 31, 2018: ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(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, 2017 | $ | (2,368) | $ | (3,218) | $ | (1,354) | $ | 422 | $ | (14,232) | $ | (715) | $ | (21,465)
﻿Other comprehensive income/(loss) before reclassifications |  | 31 |  | 638 |  | 0 |  | 59 |  | (445) |  | (82) |  | 201
﻿Amounts reclassified from accumulated other comprehensive loss |  | (121) |  | 36 |  | 253 |  | 0 |  | 781 |  | 105 |  | 1,054
﻿Reclassification of certain tax effects |  | (481) |  | (435) |  | (246) |  | 101 |  | (3,170) |  | (152) |  | (4,383)
﻿Balance – December 31, 2017 | $ | (2,939) | $ | (2,979) | $ | (1,347) | $ | 582 | $ | (17,066) | $ | (844) | $ | (24,593)
﻿Other comprehensive income/(loss) before reclassifications |  | 685 |  | (1,085) |  | 0 |  | 443 |  | 516 |  | 0 |  | 559
﻿Amounts reclassified from accumulated other comprehensive loss |  | (40) |  | 7 |  | 45 |  | 0 |  | 220 |  | 29 |  | 261
﻿Balance – March 31, 2018 | $ | (2,294) | $ | (4,057) | $ | (1,302) | $ | 1,025 | $ | (16,330) | $ | (815) | $ | (23,773)
﻿
Components of Comprehensive Income | The following tables present the components of comprehensive income for the three-month periods ended March 31, 2018 and 2017: ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended March 31, 2018 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 939 | $ | (254) | $ | 685
﻿ Less: accretable yield recognized in income |  | 55 |  | (15) |  | 40
﻿Net unrealized gains on investments with OTTI |  | 884 |  | (239) |  | 645
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding losses |  | (1,487) |  | 402 |  | (1,085)
﻿ Less: losses recognized in income |  | (9) |  | 2 |  | (7)
﻿Net unrealized losses on all other AFS securities |  | (1,478) |  | 400 |  | (1,078)
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (76) |  | 31 |  | (45)
﻿Net unrealized gains on HTM securities |  | 76 |  | (31) |  | 45
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 607 |  | (164) |  | 443
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial gain |  | 707 |  | (191) |  | 516
﻿Less: amortization of unrecognized loss |  | (300) |  | 81 |  | (219)
﻿Less: amortization of transition asset |  | 0 |  | 0 |  | 0
﻿Less: amortization of prior service costs |  | (2) |  | 1 |  | (1)
﻿Net pension plan liability adjustment |  | 1,009 |  | (273) |  | 736
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (41) |  | 11 |  | (30)
﻿Less: amortization of prior service costs |  | 1 |  | 0 |  | 1
﻿Net SERP liability adjustment |  | 40 |  | (11) |  | 29
﻿Other comprehensive income | $ | 1,138 | $ | (318) | $ | 820
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended March 31, 2017 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 166 | $ | (66) | $ | 100
﻿ Less: accretable yield recognized in income |  | 2 |  | 0 |  | 2
﻿Net unrealized gains on investments with OTTI |  | 164 |  | (66) |  | 98
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 122 |  | (49) |  | 73
﻿ Less: losses recognized in income |  | (9) |  | 4 |  | (5)
﻿Net unrealized gains on all other AFS securities |  | 131 |  | (53) |  | 78
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (101) |  | 40 |  | (61)
﻿Net unrealized gains on HTM securities |  | 101 |  | (40) |  | 61
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 86 |  | (34) |  | 52
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial gain |  | 53 |  | (21) |  | 32
﻿Less: amortization of unrecognized loss |  | (264) |  | 105 |  | (159)
﻿Less: amortization of transition asset |  | 0 |  | 0 |  | 0
﻿Less: amortization of prior service costs |  | (3) |  | 0 |  | (3)
﻿Net pension plan liability adjustment |  | 320 |  | (126) |  | 194
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (37) |  | 14 |  | (23)
﻿Less: amortization of prior service costs |  | 1 |  | 0 |  | 1
﻿Net SERP liability adjustment |  | 36 |  | (14) |  | 22
﻿Other comprehensive income | $ | 838 | $ | (333) | $ | 505
﻿
Reclassification Out of Accumulated Other Comprehensive Income | The following table presents the details of amount reclassified from accumulated other comprehensive loss for the three-month periods ended March 31, 2018 and 2017: ﻿
﻿ |  |  |  |  |  |
﻿ |  |  |
﻿Amounts Reclassified from Accumulated Other Comprehensive Loss (in thousands) | For the three months ended March 31, 2018 | For the three months ended March 31, 2017 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Net unrealized gains on investment securities with OTTI: |  |  |  |  |  |
﻿ Accretable yield | $ | 55 | $ | 2 |  | Interest income on taxable investment securities
﻿ Taxes |  | (15) |  | 0 |  | Tax expense
﻿ | $ | 40 | $ | 2 |  | Net of tax
﻿Net unrealized gains and (losses) on available for sale investment securities - all others: |  |  |  |  |  |
﻿ Losses on sales | $ | (9) | $ | (9) |  | Net losses
﻿ Taxes |  | 2 |  | 4 |  | Tax benefit
﻿ | $ | (7) | $ | (5) |  | Net of tax
﻿Net unrealized losses on held to maturity securities: |  |  |  |  |  |
﻿ Amortization | $ | (76) | $ | (101) |  | Interest income on taxable investment securities
﻿ Taxes |  | 31 |  | 40 |  | Tax benefit
﻿ | $ | (45) | $ | (61) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (300) |  | (264) |  | Other Expense
﻿ Amortization of transition asset |  | 0 |  | 0 |  | Other Expense
﻿ Amortization of prior service costs |  | (2) |  | (3) |  | Salaries and employee benefits
﻿ Taxes |  | 82 |  | 105 |  | Tax benefit
﻿ | $ | (220) | $ | (162) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (41) |  | (37) |  | Other Expense
﻿ Amortization of prior service costs |  | 1 |  | 1 |  | Salaries and employee benefits
﻿ Taxes |  | 11 |  | 14 |  | Tax benefit
﻿ | $ | (29) | $ | (22) |  | Net of tax
﻿ |  |  |  |  |  |
﻿Total reclassifications for the period | $ | (261) | $ | (248) |  | 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=84228862&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=84228862&loc=d3e526-108580 + Details
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