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Accumulated Other Comprehensive Loss | 6 Months Ended
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Jun. 30, 2018
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, 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)
﻿ 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
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other Comprehensive Loss (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended June 30, 2018 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 1,493 | $ | (404) | $ | 1,089
﻿ Less: gains recognized in income |  | 145 |  | (39) |  | 106
﻿ Less: accretable yield recognized in income |  | 52 |  | (14) |  | 38
﻿Net unrealized gains on investments with OTTI |  | 1,296 |  | (351) |  | 945
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding losses |  | (325) |  | 88 |  | (237)
﻿ Less: Losses recognized in income |  | (10) |  | 3 |  | (7)
﻿Net unrealized losses on all other AFS securities |  | (315) |  | 85 |  | (230)
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (52) |  | 14 |  | (38)
﻿Net unrealized gains on HTM securities |  | 52 |  | (14) |  | 38
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 148 |  | (40) |  | 108
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (2,399) |  | 648 |  | (1,751)
﻿Less: amortization of unrecognized loss |  | (300) |  | 81 |  | (219)
﻿Less: amortization of prior service costs |  | (2) |  | 0 |  | (2)
﻿Net pension plan liability adjustment |  | (2,097) |  | 567 |  | (1,530)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (40) |  | 11 |  | (29)
﻿Less: amortization of prior service costs |  | 0 |  | 0 |  | 0
﻿Net SERP liability adjustment |  | 40 |  | (11) |  | 29
﻿Other comprehensive loss | $ | (876) | $ | 236 | $ | (640)
﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended June 30, 2017 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding losses | $ | (56) | $ | 23 | $ | (33)
﻿ Less: accretable yield recognized in income |  | 55 |  | (22) |  | 33
﻿Net unrealized losses on investments with OTTI |  | (111) |  | 45 |  | (66)
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 2,832 |  | (1,129) |  | 1,703
﻿ Less: losses recognized in income |  | (8) |  | 3 |  | (5)
﻿Net unrealized gains on all other AFS securities |  | 2,840 |  | (1,132) |  | 1,708
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (71) |  | 28 |  | (43)
﻿Net unrealized gains on HTM securities |  | 71 |  | (28) |  | 43
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding losses |  | (249) |  | 99 |  | (150)
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (261) |  | 103 |  | (158)
﻿Less: amortization of unrecognized loss |  | (264) |  | 105 |  | (159)
﻿Less: amortization of prior service costs |  | (3) |  | 2 |  | (1)
﻿Net pension plan liability adjustment |  | 6 |  | (4) |  | 2
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (36) |  | 15 |  | (21)
﻿Less: amortization of prior service costs |  | 0 |  | 0 |  | 0
﻿Net SERP liability adjustment |  | 36 |  | (15) |  | 21
﻿Other comprehensive income | $ | 2,593 | $ | (1,035) | $ | 1,558
﻿ ﻿ 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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- References No definition available. + Details
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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 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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