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Accumulated Other Comprehensive Loss (Tables) | 9 Months Ended
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Sep. 30, 2019
Accumulated Other Comprehensive Loss [Abstract] |
Schedule of Accumulated Other Comprehensive Loss |
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﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(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) |  |  | — |  |  | 191 |  |  | (1,833) |  |  | 202 |  |  | (786)
﻿Amounts reclassified from accumulated other comprehensive loss |  |  | (154) |  |  | (82) |  |  | 216 |  |  | — |  |  | 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 |  |  | — |  |  | (315) |  |  | 1,933 |  |  | — |  |  | 2,475
﻿Amounts reclassified from accumulated other comprehensive loss |  |  | (36) |  |  | 4 |  |  | 55 |  |  | — |  |  | 196 |  |  | 21 |  |  | 240
﻿Balance - March 31, 2019 |  | $ | (1,979) |  | $ | (2,696) |  | $ | (1,076) |  | $ | 458 |  | $ | (15,888) |  | $ | (507) |  | $ | (21,688)
﻿Other comprehensive income/(loss) before reclassifications |  |  | (157) |  |  | 1,581 |  |  | — |  |  | (486) |  |  | 511 |  |  | — |  |  | 1,449
﻿Amounts reclassified from accumulated other comprehensive loss |  |  | (37) |  |  | (4) |  |  | 63 |  |  | — |  |  | 196 |  |  | 21 |  |  | 239
﻿Balance - June 30, 2019 |  | $ | (2,173) |  | $ | (1,119) |  | $ | (1,013) |  | $ | (28) |  | $ | (15,181) |  | $ | (486) |  | $ | (20,000)
﻿Other comprehensive income/(loss) before reclassifications |  |  | (820) |  |  | 403 |  |  | — |  |  | (239) |  |  | (75) |  |  | — |  |  | (731)
﻿Amounts reclassified from accumulated other comprehensive loss |  |  | (37) |  |  | (1) |  |  | 60 |  |  | — |  |  | 196 |  |  | 20 |  |  | 238
﻿Balance - September 30, 2019 |  | $ | (3,030) |  | $ | (717) |  | $ | (953) |  | $ | (267) |  | $ | (15,060) |  | $ | (466) |  | $ | (20,493)
﻿
Components of Comprehensive Income |
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﻿ |  |  |  |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) |  | Before Tax Amount |  | Tax (Expense) Benefit |  | Net
﻿For the nine months ended September 30, 2019 |  |  |  |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  | $ | (1,401) |  | $ | 380 |  | $ | (1,021)
﻿Less: accretable yield recognized in income |  |  | 149 |  |  | (39) |  |  | 110
﻿Net unrealized losses on investments with OTTI |  |  | (1,550) |  |  | 419 |  |  | (1,131)
﻿Available for sale securities – all other: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | 3,957 |  |  | (1,072) |  |  | 2,885
﻿Less: gains recognized in income |  |  | 1 |  |  | — |  |  | 1
﻿Net unrealized gains on all other AFS securities |  |  | 3,956 |  |  | (1,072) |  |  | 2,884
﻿Held to maturity securities: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | — |  |  | — |  |  | —
﻿Less: amortization recognized in income |  |  | (243) |  |  | 65 |  |  | (178)
﻿Net unrealized gains on HTM securities |  |  | 243 |  |  | (65) |  |  | 178
﻿Cash flow hedges: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  |  | (1,427) |  |  | 387 |  |  | (1,040)
﻿Pension Plan: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial gain |  |  | 3,250 |  |  | (881) |  |  | 2,369
﻿Less: amortization of unrecognized loss |  |  | (807) |  |  | 219 |  |  | (588)
﻿Net pension plan liability adjustment |  |  | 4,057 |  |  | (1,100) |  |  | 2,957
﻿SERP: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
﻿Less: amortization of unrecognized loss |  |  | (87) |  |  | 23 |  |  | (64)
﻿Less: amortization of prior service costs |  |  | 2 |  |  | — |  |  | 2
﻿Net SERP liability adjustment |  |  | 85 |  |  | (23) |  |  | 62
﻿Other comprehensive income |  | $ | 5,364 |  | $ | (1,454) |  | $ | 3,910
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) |  | Before Tax Amount |  | Tax (Expense) Benefit |  | Net
﻿For the nine months ended September 30, 2018 |  |  |  |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  | $ | 2,842 |  | $ | (768) |  | $ | 2,074
﻿Less: gains recognized in income |  |  | 145 |  |  | (39) |  |  | 106
﻿Less: accretable yield recognized in income |  |  | 160 |  |  | (43) |  |  | 117
﻿Net unrealized gains on investments with OTTI |  |  | 2,537 |  |  | (686) |  |  | 1,851
﻿Available for sale securities – all other: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  |  | (2,733) |  |  | 739 |  |  | (1,994)
﻿Less: losses recognized in income |  |  | (29) |  |  | 8 |  |  | (21)
﻿Net unrealized losses on all other AFS securities |  |  | (2,704) |  |  | 731 |  |  | (1,973)
﻿Held to maturity securities: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | — |  |  | — |  |  | —
﻿Less: amortization recognized in income |  |  | (200) |  |  | 54 |  |  | (146)
﻿Net unrealized gains on HTM securities |  |  | 200 |  |  | (54) |  |  | 146
﻿Cash flow hedges: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | 908 |  |  | (245) |  |  | 663
﻿Pension Plan: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial loss |  |  | (1,206) |  |  | 326 |  |  | (880)
﻿Less: amortization of unrecognized loss |  |  | (900) |  |  | 244 |  |  | (656)
﻿Less: amortization of prior service costs |  |  | (6) |  |  | 2 |  |  | (4)
﻿Net pension plan liability adjustment |  |  | (300) |  |  | 80 |  |  | (220)
﻿SERP: |  |  |  |  |  |  |  |  |
﻿Less: amortization of unrecognized loss |  |  | (121) |  |  | 33 |  |  | (88)
﻿Less: amortization of prior service costs |  |  | 2 |  |  | (1) |  |  | 1
﻿Net SERP liability adjustment |  |  | 119 |  |  | (32) |  |  | 87
﻿Other comprehensive income |  | $ | 760 |  | $ | (206) |  | $ | 554
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿Components of Other Comprehensive Loss (in thousands) |  | Before Tax Amount |  | Tax (Expense) Benefit |  | Net
﻿For the three months ended September 30, 2019 |  |  |  |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  | $ | (1,126) |  | $ | 306 |  | $ | (820)
﻿Less: accretable yield recognized in income |  |  | 50 |  |  | (13) |  |  | 37
﻿Net unrealized losses on investments with OTTI |  |  | (1,176) |  |  | 319 |  |  | (857)
﻿Available for sale securities – all other: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | 552 |  |  | (149) |  |  | 403
﻿Less: gains recognized in income |  |  | 1 |  |  | — |  |  | 1
﻿Net unrealized gains on all other AFS securities |  |  | 551 |  |  | (149) |  |  | 402
﻿Held to maturity securities: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | — |  |  | — |  |  | —
﻿Less: amortization recognized in income |  |  | (82) |  |  | 22 |  |  | (60)
﻿Net unrealized gains on HTM securities |  |  | 82 |  |  | (22) |  |  | 60
﻿Cash flow hedges: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  |  | (329) |  |  | 90 |  |  | (239)
﻿Pension Plan: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial loss |  |  | (103) |  |  | 28 |  |  | (75)
﻿Less: amortization of unrecognized loss |  |  | (269) |  |  | 73 |  |  | (196)
﻿Net pension plan liability adjustment |  |  | 166 |  |  | (45) |  |  | 121
﻿SERP: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
﻿Less: amortization of unrecognized loss |  |  | (29) |  |  | 8 |  |  | (21)
﻿Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
﻿Net SERP liability adjustment |  |  | 28 |  |  | (8) |  |  | 20
﻿Other comprehensive loss |  | $ | (678) |  | $ | 185 |  | $ | (493)
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﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿Components of Other Comprehensive Income (in thousands) |  | Before Tax Amount |  | Tax (Expense) Benefit |  | Net
﻿For the three months ended September 30, 2018 |  |  |  |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  | $ | 410 |  | $ | (110) |  | $ | 300
﻿Less: accretable yield recognized in income |  |  | 53 |  |  | (14) |  |  | 39
﻿Net unrealized gains on investments with OTTI |  |  | 357 |  |  | (96) |  |  | 261
﻿Available for sale securities – all other: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  |  | (921) |  |  | 249 |  |  | (672)
﻿Less: losses recognized in income |  |  | (10) |  |  | 3 |  |  | (7)
﻿Net unrealized losses on all other AFS securities |  |  | (911) |  |  | 246 |  |  | (665)
﻿Held to maturity securities: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | — |  |  | — |  |  | —
﻿Less: amortization recognized in income |  |  | (86) |  |  | 23 |  |  | (63)
﻿Net unrealized gains on HTM securities |  |  | 86 |  |  | (23) |  |  | 63
﻿Cash flow hedges: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | 153 |  |  | (41) |  |  | 112
﻿Pension Plan: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial gain |  |  | 486 |  |  | (132) |  |  | 354
﻿Less: amortization of unrecognized loss |  |  | (300) |  |  | 82 |  |  | (218)
﻿Less: amortization of prior service costs |  |  | (2) |  |  | — |  |  | (2)
﻿Net pension plan liability adjustment |  |  | 788 |  |  | (214) |  |  | 574
﻿SERP: |  |  |  |  |  |  |  |  |
﻿Less: amortization of unrecognized loss |  |  | (40) |  |  | 11 |  |  | (29)
﻿Less: amortization of prior service costs |  |  | 1 |  |  | (1) |  |  | —
﻿Net SERP liability adjustment |  |  | 39 |  |  | (10) |  |  | 29
﻿Other comprehensive income |  | $ | 512 |  | $ | (138) |  | $ | 374
﻿
Schedule of Reclassifications from Accumulated Other Comprehensive Loss |
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﻿ |  |  |  |  |  |  |  |
﻿Amounts Reclassified from |  | Nine Months Ended |  |
﻿Accumulated Other Comprehensive Loss |  | September 30, |  | Affected Line Item in the Statement
﻿(in thousands) |  | 2019 |  | 2018 |  | Where Net Income is Presented
﻿Net unrealized gains on available for sale investment securities with OTTI: |  |  |  |  |  |  |  |
﻿Gains on calls |  | $ | — |  | $ | 145 |  | Net gains
﻿Accretable yield |  |  | 149 |  |  | 160 |  | Interest income on taxable investment securities
﻿Taxes |  |  | (39) |  |  | (82) |  | Provision for income tax expense
﻿ |  | $ | 110 |  | $ | 223 |  | Net of tax
﻿Net unrealized gains/(losses) on available for sale investment securities - all others: |  |  |  |  |  |  |  |
﻿Gains/(losses) on sales |  | $ | 1 |  | $ | (29) |  | Net gains
﻿Taxes |  |  | — |  |  | 8 |  | Provision for income tax expense
﻿ |  | $ | 1 |  | $ | (21) |  | Net of tax
﻿Net unrealized losses on held to maturity securities: |  |  |  |  |  |  |  |
﻿Amortization |  | $ | (243) |  | $ | (200) |  | Interest income on taxable investment securities
﻿Taxes |  |  | 65 |  |  | 54 |  | Provision for income tax expense
﻿ |  | $ | (178) |  | $ | (146) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |  |  |
﻿Amortization of unrecognized loss |  | $ | (807) |  | $ | (900) |  | Other Expense
﻿Amortization of prior service costs |  |  | — |  |  | (6) |  | Salaries and employee benefits
﻿Taxes |  |  | 219 |  |  | 246 |  | Provision for income tax expense
﻿ |  | $ | (588) |  | $ | (660) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |  |  |
﻿Amortization of unrecognized loss |  | $ | (87) |  | $ | (121) |  | Other Expense
﻿Amortization of prior service costs |  |  | 2 |  |  | 2 |  | Salaries and employee benefits
﻿Taxes |  |  | 23 |  |  | 32 |  | Provision for income tax expense
﻿ |  | $ | (62) |  | $ | (87) |  | Net of tax
﻿Total reclassifications for the period |  | $ | (717) |  | $ | (691) |  | Net of tax
﻿ ﻿
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿Amounts Reclassified from |  | Three Months Ended |  |
﻿Accumulated Other Comprehensive Loss |  | September 30, |  | Affected Line Item in the Statement
﻿(in thousands) |  | 2019 |  | 2018 |  | Where Net Income is Presented
﻿Net unrealized gains on available for sale investment securities with OTTI: |  |  |  |  |  |  |  |
﻿ Accretable Yield |  | $ | 50 |  | $ | 53 |  | Interest income on taxable investment securities
﻿ Taxes |  |  | (13) |  |  | (14) |  | Provision for Income Tax Expense
﻿ |  | $ | 37 |  | $ | 39 |  | Net of tax
﻿Net unrealized gains/(losses) on available for sale investment securities - all others: |  |  |  |  |  |  |  |
﻿ Gains/(losses) on sales |  | $ | 1 |  | $ | (10) |  | Net gains
﻿ Taxes |  |  | — |  |  | 3 |  | Provision for Income Tax Expense
﻿ |  | $ | 1 |  | $ | (7) |  | Net of tax
﻿Net unrealized losses on held to maturity securities: |  |  |  |  |  |  |  |
﻿ Amortization |  | $ | (82) |  | $ | (86) |  | Interest income on taxable investment securities
﻿ Taxes |  |  | 22 |  |  | 23 |  | Provision for Income Tax Expense
﻿ |  | $ | (60) |  | $ | (63) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |  |  |
﻿ Amortization of unrecognized loss |  | $ | (269) |  | $ | (300) |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  |  | — |  |  | (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) |  | $ | (40) |  | Salaries and employee benefits
﻿ Amortization of prior service costs |  |  | 1 |  |  | 1 |  | Salaries and employee benefits
﻿ Taxes |  |  | 8 |  |  | 10 |  | Provision for Income Tax Expense
﻿ |  | $ | (20) |  | $ | (29) |  | Net of tax
﻿Total reclassifications for the period |  | $ | (238) |  | $ | (280) |  | Net of tax

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