XML 79 R17.htm IDEA: XBRL DOCUMENT
v3.20.1

Accumulated Other Comprehensive Loss | 3 Months Ended
--- | ---
Mar. 31, 2020
Accumulated Other Comprehensive Loss [Abstract] |
Accumulated Other Comprehensive Loss | Note 9 – 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, 2019 and the three months ended March 31, 2020:
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(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)
﻿ The following tables present the components of other comprehensive income/(loss) for the three-month periods ended March 31, 2020 and 2019: ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿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
﻿ The following table presents the details of amounts reclassified from accumulated other comprehensive loss for the three-month periods ended March 31, 2020 and 2019: ﻿
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿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 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration