XML 70 R35.htm IDEA: XBRL DOCUMENT
v3.20.1

Accumulated Other Comprehensive Loss (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2020
Accumulated Other Comprehensive Loss [Abstract] |
Schedule of Accumulated Other Comprehensive Loss |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(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, 2019 |  | $ | (1,899) |  | $ | (3,601) |  | $ | (1,131) |  | $ | 773 |  | $ | (18,017) |  | $ | (528) |  | $ | (24,403)
﻿Other comprehensive income/(loss) before reclassifications |  |  | (497) |  |  | 2,748 |  |  | — |  |  | (858) |  |  | (3,189) |  |  | (730) |  |  | (2,526)
﻿Amounts reclassified from accumulated other comprehensive loss |  |  | (146) |  |  | — |  |  | 232 |  |  | — |  |  | 789 |  |  | 83 |  |  | 958
﻿Balance – December 31, 2019 |  | $ | (2,542) |  | $ | (853) |  | $ | (899) |  | $ | (85) |  | $ | (20,417) |  | $ | (1,175) |  | $ | (25,971)
﻿Other comprehensive income/(loss) before reclassifications |  |  | (1,188) |  |  | 1,384 |  |  | — |  |  | (963) |  |  | (5,177) |  |  | — |  |  | (5,944)
﻿Amounts reclassified from accumulated other comprehensive loss |  |  | (37) |  |  | — |  |  | 53 |  |  | — |  |  | 262 |  |  | 34 |  |  | 312
﻿Balance - March 31, 2020 |  | $ | (3,767) |  | $ | 531 |  | $ | (846) |  | $ | (1,048) |  | $ | (25,332) |  | $ | (1,141) |  | $ | (31,603)
﻿
Components of Comprehensive Income |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿Components of Other Comprehensive Loss (in thousands) |  | Before Tax Amount |  | Tax (Expense) Benefit |  | Net
﻿For the three months ended March 31, 2020 |  |  |  |  |  |  |  |  |
﻿Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  | $ | (1,623) |  | $ | 435 |  | $ | (1,188)
﻿Less: accretable yield recognized in income |  |  | 50 |  |  | (13) |  |  | 37
﻿Net unrealized losses on investments with OTTI |  |  | (1,673) |  |  | 448 |  |  | (1,225)
﻿Available for sale securities – all other: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | 1,890 |  |  | (506) |  |  | 1,384
﻿Less: gains recognized in income |  |  | — |  |  | — |  |  | —
﻿Net unrealized gains on all other AFS securities |  |  | 1,890 |  |  | (506) |  |  | 1,384
﻿Held to maturity securities: |  |  |  |  |  |  |  |  |
﻿Unrealized holding gains |  |  | — |  |  | — |  |  | —
﻿Less: amortization recognized in income |  |  | (72) |  |  | 19 |  |  | (53)
﻿Net unrealized gains on HTM securities |  |  | 72 |  |  | (19) |  |  | 53
﻿Cash flow hedges: |  |  |  |  |  |  |  |  |
﻿Unrealized holding losses |  |  | (1,315) |  |  | 352 |  |  | (963)
﻿Pension Plan: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial loss |  |  | (7,070) |  |  | 1,893 |  |  | (5,177)
﻿Less: amortization of unrecognized loss |  |  | (358) |  |  | 96 |  |  | (262)
﻿Net pension plan liability adjustment |  |  | (6,712) |  |  | 1,797 |  |  | (4,915)
﻿SERP: |  |  |  |  |  |  |  |  |
﻿Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
﻿Less: amortization of unrecognized loss |  |  | (47) |  |  | 12 |  |  | (35)
﻿Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
﻿Net SERP liability adjustment |  |  | 46 |  |  | (12) |  |  | 34
﻿Other comprehensive loss |  | $ | (7,692) |  | $ | 2,060 |  | $ | (5,632)
﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿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 |  |  | — |  |  | — |  |  | —
﻿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: |  |  |  |  |  |  |  |  |
﻿Less: amortization of unrecognized loss |  |  | (29) |  |  | 7 |  |  | (22)
﻿Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
﻿Net SERP liability adjustment |  |  | 28 |  |  | (7) |  |  | 21
﻿Other comprehensive income |  | $ | 3,725 |  | $ | (1,010) |  | $ | 2,715
﻿
Reclassification out of Accumulated Other Comprehensive Income |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿Amounts Reclassified from |  | Three Months Ended |  |
﻿Accumulated Other Comprehensive Loss |  | March 31, |  | Affected Line Item in the Statement
﻿(in thousands) |  | 2020 |  | 2019 |  | Where Net Income is Presented
﻿Net unrealized losses on available for sale investment securities with OTTI: |  |  |  |  |  |  |  |
﻿Accretable yield |  |  | 50 |  |  | 49 |  | Interest income on taxable investment securities
﻿Taxes |  |  | (13) |  |  | (13) |  | Provision for income tax expense
﻿ |  | $ | 37 |  | $ | 36 |  | Net of tax
﻿Net unrealized gains on available for sale investment securities - all others: |  |  |  |  |  |  |  |
﻿Losses on sales |  | $ | — |  | $ | (6) |  | Net gains
﻿Taxes |  |  | — |  |  | 2 |  | Provision for income tax expense
﻿ |  | $ | — |  | $ | (4) |  | Net of tax
﻿Net unrealized gains on held to maturity securities: |  |  |  |  |  |  |  |
﻿Amortization |  | $ | (72) |  | $ | (75) |  | Interest income on taxable investment securities
﻿Taxes |  |  | 19 |  |  | 20 |  | Provision for income tax expense
﻿ |  | $ | (53) |  | $ | (55) |  | Net of tax
﻿Net pension plan liability adjustment: |  |  |  |  |  |  |  |
﻿Amortization of unrecognized loss |  | $ | (358) |  | $ | (269) |  | Other Expense
﻿Taxes |  |  | 96 |  |  | 73 |  | Provision for income tax expense
﻿ |  | $ | (262) |  | $ | (196) |  | Net of tax
﻿Net SERP liability adjustment: |  |  |  |  |  |  |  |
﻿Amortization of unrecognized loss |  | $ | (47) |  | $ | (29) |  | Other Expense
﻿Amortization of prior service costs |  |  | 1 |  |  | 1 |  | Salaries and employee benefits
﻿Taxes |  |  | 12 |  |  | 7 |  | Provision for income tax expense
﻿ |  | $ | (34) |  | $ | (21) |  | Net of tax
﻿Total reclassifications for the period |  | $ | (312) |  | $ | (240) |  | 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e526-108580 + Details
Name: | us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration