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Accumulated Other Comprehensive Loss ("AOCL") | 12 Months Ended
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Dec. 31, 2018
Accumulated Other Comprehensive Loss ("AOCL") [Abstract] |
Accumulated Other Comprehensive Loss ("AOCL") | 16.Accumulated Other Comprehensive Loss (“AOCL”) ﻿ The following table presents the changes in each component of accumulated other comprehensive loss for the years ended December 31, 201 8 and 201 7: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ | Investment | Investment |  | Investment |  |  |  |  |  |  |  |
﻿ | securities- | securities- |  | securities- | Cash Flow | Pension |  |  |  |
﻿(in thousands) | with OTTI AFS | all other AFS |  | HTM | Hedge | 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 1 |  | (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 |  | 1,194 |  | (540) |  | 0 |  | 191 |  | (1,833) |  | 202 |  | (786)
﻿Amounts reclassified from accumulated other comprehensive loss |  | (154) |  | (82) |  | 216 |  | 0 |  | 882 |  | 114 |  | 976
﻿Balance - December 31, 2018 | $ | (1,899) | $ | (3,601) | $ | (1,131) | $ | 773 | $ | (18,017) | $ | (528) | $ | (24,403)
﻿(1) Refer to Note 17 for more discussion of tax reform |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ ﻿ The following tables present the components of other comprehensive income/(loss) for the years ended December 31, 201 8 and 201 7: ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the year ended December 31, 2018 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 1,638 | $ | (444) | $ | 1,194
﻿ Less: accretable yield recognized in income |  | 211 |  | (57) |  | 154
﻿Net unrealized gains on investments with OTTI |  | 1,427 |  | (387) |  | 1,040
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding losses |  | (741) |  | 201 |  | (540)
﻿ Less: gains recognized in income |  | 113 |  | (31) |  | 82
﻿Net unrealized losses on all other AFS securities |  | (854) |  | 232 |  | (622)
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (296) |  | 80 |  | (216)
﻿Net unrealized gains on HTM securities |  | 296 |  | (80) |  | 216
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 262 |  | (71) |  | 191
﻿Net unrealized gains on cash flow hedges |  | 262 |  | (71) |  | 191
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (2,514) |  | 681 |  | (1,833)
﻿Less: amortization of unrecognized loss |  | (1,200) |  | 325 |  | (875)
﻿Less: amortization of prior service costs |  | (9) |  | 2 |  | (7)
﻿Net pension plan liability adjustment |  | (1,305) |  | 354 |  | (951)
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial gain |  | 277 |  | (75) |  | 202
﻿Less: amortization of unrecognized loss |  | (159) |  | 43 |  | (116)
﻿Less: amortization of prior service costs |  | 3 |  | (1) |  | 2
﻿Net SERP liability adjustment |  | 433 |  | (117) |  | 316
﻿Other comprehensive income | $ | 259 | $ | (69) | $ | 190
﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other Comprehensive Loss (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the year ended December 31, 2017 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding gains | $ | 42 | $ | (11) | $ | 31
﻿ Less: accretable yield recognized in income |  | 166 |  | (45) |  | 121
﻿Net unrealized losses on investments with OTTI |  | (124) |  | 34 |  | (90)
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 874 |  | (236) |  | 638
﻿ Less: losses recognized in income |  | (49) |  | 13 |  | (36)
﻿Net unrealized gains on all other AFS securities |  | 923 |  | (249) |  | 674
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (346) |  | 93 |  | (253)
﻿Net unrealized gains on HTM securities |  | 346 |  | (93) |  | 253
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding gains |  | 81 |  | (22) |  | 59
﻿Net unrealized gains on cash flow hedges |  | 81 |  | (22) |  | 59
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (609) |  | 164 |  | (445)
﻿Less: amortization of unrecognized loss |  | (1,057) |  | 285 |  | (772)
﻿Less: amortization of prior service costs |  | (12) |  | 3 |  | (9)
﻿Net pension plan liability adjustment |  | 460 |  | (124) |  | 336
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | (112) |  | 30 |  | (82)
﻿Less: amortization of unrecognized loss |  | (146) |  | 39 |  | (107)
﻿Less: amortization of prior service costs |  | 3 |  | (1) |  | 2
﻿Net SERP liability adjustment |  | 31 |  | (8) |  | 23
﻿Other comprehensive income | $ | 1,717 | $ | (462) | $ | 1,255
﻿ The following tables present the details of accumulated other comprehensive loss components for the years ended December 31, 201 8 and 201 7: ﻿
﻿ |  |  |  |
﻿ | Amount Reclassified from Accumulated Other Comprehensive Loss |  |
﻿Details of Accumulated Other Comprehensive Loss Components (in thousands) | 2018 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Net unrealized gains on investment securities with OTTI: |  |  |  |
﻿ Accretable Yield | $ | 211 |  | Interest income on taxable investment securities
﻿ Taxes |  | (57) |  | Provision for Income Tax Expense
﻿ | $ | 154 |  | Net of tax
﻿Net unrealized gains on available for sale investment securities - all other: |  |  |  |
﻿ Gains on sales | $ | 113 |  | Net gains
﻿ Taxes |  | (31) |  | Provision for Income Tax Expense
﻿ | $ | 82 |  | Net of tax
﻿Net unrealized losses on held to maturity investment securities: |  |  |  |
﻿ Amortization | $ | (296) |  | Interest income on taxable investment securities
﻿ Taxes |  | 80 |  | Provision for Income Tax Expense
﻿ | $ | (216) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |
﻿ Amortization of unrecognized loss | $ | (1,200) |  | Other expense
﻿ Amortization of prior service costs |  | (9) |  | Other expense
﻿ Taxes |  | 327 |  | Provision for Income Tax Expense
﻿ | $ | (882) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |
﻿ Amortization of unrecognized loss | $ | (159) |  | Other expense
﻿ Amortization of prior service costs |  | 3 |  | Other expense
﻿ Taxes |  | 42 |  | Provision for Income Tax Expense
﻿ | $ | (114) |  | Net of tax
﻿ |  |  |  |
﻿Total reclassifications for the period | $ | (976) |  | Net of tax
﻿
﻿ |  |  |  |
﻿ | Amount Reclassified from Accumulated Other Comprehensive Loss |  |
﻿Details of Accumulated Other Comprehensive Loss Components (in thousands) | 2017 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Net unrealized losses on investment securities with OTTI: |  |  |  |
﻿ Accretable Yield | $ | 166 |  | Interest income on taxable investment securities
﻿ Taxes |  | (45) |  | Provision for Income Tax Expense
﻿Reclassification of certain tax effects |  | 481 |  | Retained Earnings
﻿ | $ | 602 |  | Net of tax
﻿Net unrealized gains on available for sale investment securities - all other: |  |  |  |
﻿ Losses on sales | $ | (49) |  | Net gains
﻿ Taxes |  | 13 |  | Provision for Income Tax Expense
﻿Reclassification of certain tax effects |  | 435 |  | Retained Earnings
﻿ | $ | 399 |  | Net of tax
﻿Net unrealized gains on held to maturity investment securities: |  |  |  |
﻿ Amortization | $ | (346) |  | Interest income on taxable investment securities
﻿ Taxes |  | 93 |  | Provision for Income Tax Expense
﻿Reclassification of certain tax effects |  | 246 |  | Retained Earnings
﻿ | $ | (7) |  | Net of tax
﻿Net unrealized gains on cash flow hedges: |  |  |  |
﻿Reclassification of certain tax effects |  | (101) |  | Retained Earnings
﻿ | $ | (101) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |
﻿ Amortization of unrecognized loss | $ | (1,057) |  | Other expense
﻿ Amortization of prior service costs |  | (12) |  | Other expense
﻿ Taxes |  | 288 |  | Provision for Income Tax Expense
﻿Reclassification of certain tax effects |  | 3,170 |  | Retained Earnings
﻿ | $ | 2,389 |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |
﻿ Amortization of unrecognized loss | $ | (146) |  | Other expense
﻿ Amortization of prior service costs |  | 3 |  | Other expense
﻿ Taxes |  | 38 |  | Provision for Income Tax Expense
﻿Reclassification of certain tax effects |  | 152 |  | Retained Earnings
﻿ | $ | 47 |  | Net of tax
﻿ |  |  |  |
﻿Total reclassifications for the period | $ | 3,329 |  | 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 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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