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Accumulated Other Comprehensive Loss (Tables) | 6 Months Ended
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Jun. 30, 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 3 1, 2018 and June 30, 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)
﻿Other comprehensive income/(loss) before reclassifications |  | 1,089 |  | (237) |  | 0 |  | 108 |  | (1,750) |  | 0 |  | (790)
﻿Amounts reclassified from accumulated other comprehensive loss |  | (144) |  | 7 |  | 38 |  | 0 |  | 220 |  | 29 |  | 150
﻿Balance - June 30, 2018 | $ | (1,349) | $ | (4,287) | $ | (1,264) | $ | 1,133 | $ | (17,860) | $ | (786) | $ | (24,413)
﻿
Components of Comprehensive Income | The following tables present the components of other comprehensive income/(loss) for the six- and three-month periods ended June 30, 2018 and 2017: ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the six months ended June 30, 2018 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 2,432 | $ | (658) | $ | 1,774
﻿ Less: gains recognized in income |  | 145 |  | (39) |  | 106
﻿ Less: accretable yield recognized in income |  | 107 |  | (29) |  | 78
﻿Net unrealized gains on investments with OTTI |  | 2,180 |  | (590) |  | 1,590
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding losses |  | (1,812) |  | 490 |  | (1,322)
﻿ Less: losses recognized in income |  | (19) |  | 5 |  | (14)
﻿Net unrealized losses on all other AFS securities |  | (1,793) |  | 485 |  | (1,308)
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (114) |  | 31 |  | (83)
﻿Net unrealized gains on HTM securities |  | 114 |  | (31) |  | 83
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 755 |  | (204) |  | 551
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (1,692) |  | 457 |  | (1,235)
﻿Less: amortization of unrecognized loss |  | (600) |  | 162 |  | (438)
﻿Less: amortization of prior service costs |  | (4) |  | 1 |  | (3)
﻿Net pension plan liability adjustment |  | (1,088) |  | 294 |  | (794)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (81) |  | 22 |  | (59)
﻿Less: amortization of prior service costs |  | 1 |  | 0 |  | 1
﻿Net SERP liability adjustment |  | 80 |  | (22) |  | 58
﻿Other comprehensive income | $ | 248 | $ | (68) | $ | 180
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the six months ended June 30, 2017 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 110 | $ | (44) | $ | 66
﻿ Less: accretable yield recognized in income |  | 57 |  | (23) |  | 34
﻿Net unrealized gains on investments with OTTI |  | 53 |  | (21) |  | 32
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 2,954 |  | (1,178) |  | 1,776
﻿ Less: losses recognized in income |  | (17) |  | 7 |  | (10)
﻿Net unrealized gains on all other AFS securities |  | 2,971 |  | (1,185) |  | 1,786
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (172) |  | 68 |  | (104)
﻿Net unrealized gains on HTM securities |  | 172 |  | (68) |  | 104
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding losses |  | (163) |  | 65 |  | (98)
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (208) |  | 82 |  | (126)
﻿Less: amortization of unrecognized loss |  | (528) |  | 210 |  | (318)
﻿Less: amortization of prior service costs |  | (6) |  | 2 |  | (4)
﻿Net pension plan liability adjustment |  | 314 |  | (130) |  | 196
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (73) |  | 29 |  | (44)
﻿Less: amortization of prior service costs |  | 1 |  | 0 |  | 1
﻿Net SERP liability adjustment |  | 72 |  | (29) |  | 43
﻿Other comprehensive income | $ | 3,419 | $ | (1,368) | $ | 2,063
﻿
Reclassification Out of Accumulated Other Comprehensive Income | ﻿ The following table presents the details of amount reclassified from accumulated other comprehensive loss for the six- and three-month periods ended June 30, 2018 and 2017: ﻿
﻿ |  |  |  |  |  |
﻿ |  |  |
﻿Amounts Reclassified from Accumulated Other Comprehensive Loss (in thousands) | For the Six months ended June 30, 2018 | For the Six months ended June 30, 2017 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Net unrealized gains on investment securities with OTTI: |  |  |  |  |  |
﻿ Gain on calls | $ | 145 | $ | 0 |  | Net gains
﻿ Accretable yield |  | 107 |  | 57 |  | Interest income on taxable investment securities
﻿ Taxes |  | (68) |  | (23) |  | Provision for Income Tax Expense
﻿ | $ | 184 | $ | 34 |  | Net of tax
﻿Net unrealized losses on available for sale investment securities - all others: |  |  |  |  |  |
﻿ Losses on sales | $ | (19) | $ | (17) |  | Net gains
﻿ Taxes |  | 5 |  | 7 |  | Provision for Income Tax Expense
﻿ | $ | (14) | $ | (10) |  | Net of tax
﻿Net unrealized losses on held to maturity securities: |  |  |  |  |  |
﻿ Amortization | $ | (114) | $ | (172) |  | Interest income on taxable investment securities
﻿ Taxes |  | 31 |  | 68 |  | Provision for Income Tax Expense
﻿ | $ | (83) | $ | (104) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (600) | $ | (528) |  | Other Expense
﻿ Amortization of prior service costs |  | (4) |  | (6) |  | Salaries and employee benefits
﻿ Taxes |  | 163 |  | 212 |  | Provision for Income Tax Expense
﻿ | $ | (441) | $ | (322) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (81) | $ | (73) |  | Other Expense
﻿ Amortization of prior service costs |  | 1 |  | 1 |  | Salaries and employee benefits
﻿ Taxes |  | 22 |  | 29 |  | Provision for Income Tax Expense
﻿ | $ | (58) | $ | (43) |  | Net of tax
﻿ |  |  |  |  |  |
﻿Total reclassifications for the period | $ | (412) | $ | (445) |  | Net of tax
﻿ ﻿ ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Amounts Reclassified from Accumulated Other Comprehensive Loss (in thousands) | For the Three months ended June 30, 2018 | For the Three months ended June 30, 2017 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Unrealized gains on investment securities with OTTI: |  |  |  |  |  |
﻿ Gain on calls | $ | 145 | $ | 0 |  | Net gains
﻿ Accretable Yield |  | 52 |  | 55 |  | Interest income on taxable investment securities
﻿ Taxes |  | (53) |  | (22) |  | Provision for Income Tax Expense
﻿ | $ | 144 | $ | 33 |  | Net of tax
﻿Unrealized losses on available for sale investment securities - all others: |  |  |  |  |  |
﻿ Losses on sales | $ | (10) | $ | (8) |  | Net gains
﻿ Taxes |  | 3 |  | 3 |  | Provision for Income Tax Expense
﻿ | $ | (7) | $ | (5) |  | Net of tax
﻿Unrealized losses on held to maturity securities: |  |  |  |  |  |
﻿ Amortization | $ | (52) | $ | (71) |  | Interest income on taxable investment securities
﻿ Taxes |  | 14 |  | 28 |  | Provision for Income Tax Expense
﻿ | $ | (38) | $ | (43) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (300) | $ | (264) |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  | (2) |  | (3) |  | Salaries and employee benefits
﻿ Taxes |  | 81 |  | 107 |  | Provision for Income Tax Expense
﻿ | $ | (221) | $ | (160) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (41) | $ | (36) |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  | 0 |  | 0 |  | Salaries and employee benefits
﻿ Taxes |  | 11 |  | 15 |  | Provision for Income Tax Expense
﻿ | $ | (30) | $ | (21) |  | Net of tax
﻿ |  |  |  |  |  |
﻿Total reclassifications for the period | $ | (152) | $ | (196) |  | 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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