XML 45 R34.htm IDEA: XBRL DOCUMENT
v3.19.1

Accumulated Other Comprehensive Loss (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2019
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, 2018 and the three-month period ended March 31, 2019: ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(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, 2018 | $ | (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)
﻿Other comprehensive income/(loss) before reclassifications |  | (44) |  | 901 |  | 0 |  | (315) |  | 1,933 |  | 0 |  | 2,475
﻿Amounts reclassified from accumulated other comprehensive loss |  | (36) |  | 4 |  | 55 |  | 0 |  | 196 |  | 21 |  | 240
﻿Balance - March 31, 2019 | $ | (1,979) | $ | (2,696) | $ | (1,076) | $ | 458 | $ | (15,888) | $ | (507) | $ | (21,688)
﻿
Components of Comprehensive Income | The following tables present the components of other comprehensive income/(loss) for the three-month periods ended March 31, 2019 and 2018: ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
﻿For the three months ended March 31, 2019 |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
﻿ Unrealized holding losses | $ | (60) | $ | 16 | $ | (44)
﻿ Less: accretable yield recognized in income |  | 49 |  | (13) |  | 36
﻿Net unrealized losses on investments with OTTI |  | (109) |  | 29 |  | (80)
﻿ |  |  |  |  |  |
﻿Available for sale securities – all other: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 1,236 |  | (335) |  | 901
﻿ Less: losses recognized in income |  | (6) |  | 2 |  | (4)
﻿Net unrealized gains on all other AFS securities |  | 1,242 |  | (337) |  | 905
﻿ |  |  |  |  |  |
﻿Held to maturity securities: |  |  |  |  |  |
﻿ Unrealized holding gains |  | 0 |  | 0 |  | 0
﻿ Less: amortization recognized in income |  | (75) |  | 20 |  | (55)
﻿Net unrealized gains on HTM securities |  | 75 |  | (20) |  | 55
﻿ |  |  |  |  |  |
﻿Cash flow hedges: |  |  |  |  |  |
﻿Unrealized holding losses |  | (432) |  | 117 |  | (315)
﻿ |  |  |  |  |  |
﻿Pension Plan: |  |  |  |  |  |
﻿Unrealized net actuarial gain |  | 2,652 |  | (719) |  | 1,933
﻿Less: amortization of unrecognized loss |  | (269) |  | 73 |  | (196)
﻿Net pension plan liability adjustment |  | 2,921 |  | (792) |  | 2,129
﻿ |  |  |  |  |  |
﻿SERP: |  |  |  |  |  |
﻿Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
﻿Less: amortization of unrecognized loss |  | (29) |  | 7 |  | (22)
﻿Less: amortization of prior service costs |  | 1 |  | 0 |  | 1
﻿Net SERP liability adjustment |  | 28 |  | (7) |  | 21
﻿Other comprehensive income | $ | 3,725 | $ | (1,010) | $ | 2,715
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |
﻿Components of Other 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 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
﻿
Reclassification Out of Accumulated Other Comprehensive Income |
﻿ |  |  |  |  |  |
﻿Components of Other 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 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
The following table presents the details of amount reclassified from accumulated other comprehensive loss for the three-month periods ended March 31, 2019 and 2018: ﻿
﻿ |  |  |  |  |  |
﻿ |  |  |
﻿Amounts Reclassified from Accumulated Other Comprehensive Loss (in thousands) | For the three months ended March 31, 2019 | For the three months ended March 31, 2018 |  | Affected Line Item in the Statement Where Net Income is Presented
﻿Net unrealized gains on investment securities with OTTI: |  |  |  |  |  |
﻿ Accretable yield |  | 49 |  | 55 |  | Interest income on taxable investment securities
﻿ Taxes |  | (13) |  | (15) |  | Provision for income tax expense
﻿ | $ | 36 | $ | 40 |  | Net of tax
﻿Net unrealized losses on available for sale investment securities - all others: |  |  |  |  |  |
﻿ Losses on calls | $ | (6) | $ | (9) |  | Net gains
﻿ Taxes |  | 2 |  | 2 |  | Provision for income tax expense
﻿ | $ | (4) | $ | (7) |  | Net of tax
﻿Net unrealized losses on held to maturity securities: |  |  |  |  |  |
﻿ Amortization | $ | (75) | $ | (76) |  | Interest income on taxable investment securities
﻿ Taxes |  | 20 |  | 31 |  | Provision for income tax expense
﻿ | $ | (55) | $ | (45) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (269) | $ | (300) |  | Other Expense
﻿ Amortization of prior service costs |  | 0 |  | (2) |  | Salaries and employee benefits
﻿ Taxes |  | 73 |  | 82 |  | Provision for income tax expense
﻿ | $ | (196) | $ | (220) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |
﻿ Amortization of unrecognized loss | $ | (29) | $ | (41) |  | Other Expense
﻿ Amortization of prior service costs |  | 1 |  | 1 |  | Salaries and employee benefits
﻿ Taxes |  | 7 |  | 11 |  | Provision for income tax expense
﻿ | $ | (21) | $ | (29) |  | Net of tax
﻿ |  |  |  |  |  |
﻿Total reclassifications for the period | $ | (240) | $ | (261) |  | Net of tax
﻿ ﻿ ﻿

X
- References No definition available. + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration