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Accumulated Other Comprehensive Loss (Tables) | 6 Months Ended
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Jun. 30, 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)
Other comprehensive ‎ income/(loss) before ‎ reclassifications |  |  | (244) |  |  | 642 |  |  | — |  |  | (81) |  |  | 3,137 |  |  | — |  |  | 3,454
Amounts reclassified from ‎ accumulated other ‎ comprehensive loss |  |  | (37) |  |  | (34) |  |  | 441 |  |  | — |  |  | 262 |  |  | 34 |  |  | 666
Balance - June 30, 2020 |  | $ | (4,048) |  | $ | 1,139 |  | $ | (405) |  | $ | (1,129) |  | $ | (21,933) |  | $ | (1,107) |  | $ | (27,483)
Components of Comprehensive Income |
Components of Other Comprehensive Loss ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the six months ended June 30, 2020 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (1,956) |  | $ | 524 |  | $ | (1,432)
Less: accretable yield recognized in income |  |  | 101 |  |  | (27) |  |  | 74
Net unrealized losses on investments with OTTI |  |  | (2,057) |  |  | 551 |  |  | (1,506)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 2,767 |  |  | (741) |  |  | 2,026
Less: gains recognized in income |  |  | 47 |  |  | (13) |  |  | 34
Net unrealized gains on all other AFS securities |  |  | 2,720 |  |  | (728) |  |  | 1,992
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: gains recognized in income |  |  | 60 |  |  | (16) |  |  | 44
Less: amortization recognized in income |  |  | (735) |  |  | 197 |  |  | (538)
Net unrealized gains on HTM securities |  |  | 675 |  |  | (181) |  |  | 494
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (1,425) |  |  | 381 |  |  | (1,044)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (2,786) |  |  | 746 |  |  | (2,040)
Less: amortization of unrecognized loss |  |  | (716) |  |  | 192 |  |  | (524)
Net pension plan liability adjustment |  |  | (2,070) |  |  | 554 |  |  | (1,516)
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (94) |  |  | 25 |  |  | (69)
Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
Net SERP liability adjustment |  |  | 93 |  |  | (25) |  |  | 68
Other comprehensive loss |  | $ | (2,064) |  | $ | 552 |  | $ | (1,512)
‎
Components of Other Comprehensive Income ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the six months ended June 30, 2019 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (276) |  | $ | 75 |  | $ | (201)
Less: accretable yield recognized in income |  |  | 99 |  |  | (26) |  |  | 73
Net unrealized losses on investments with OTTI |  |  | (375) |  |  | 101 |  |  | (274)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 3,405 |  |  | (923) |  |  | 2,482
Net unrealized gains on all other AFS securities |  |  | 3,405 |  |  | (923) |  |  | 2,482
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (161) |  |  | 43 |  |  | (118)
Net unrealized gains on HTM securities |  |  | 161 |  |  | (43) |  |  | 118
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (1,098) |  |  | 297 |  |  | (801)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial gain |  |  | 3,353 |  |  | (909) |  |  | 2,444
Less: amortization of unrecognized loss |  |  | (538) |  |  | 146 |  |  | (392)
Net pension plan liability adjustment |  |  | 3,891 |  |  | (1,055) |  |  | 2,836
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (58) |  |  | 15 |  |  | (43)
Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
Net SERP liability adjustment |  |  | 57 |  |  | (15) |  |  | 42
Other comprehensive income |  | $ | 6,041 |  | $ | (1,638) |  | $ | 4,403
‎
Components of Other Comprehensive Income ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the three months ended June 30, 2020 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (333) |  | $ | 89 |  | $ | (244)
Less: accretable yield recognized in income |  |  | 51 |  |  | (14) |  |  | 37
Net unrealized losses on investments with OTTI |  |  | (384) |  |  | 103 |  |  | (281)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 877 |  |  | (235) |  |  | 642
Less: gains recognized in income |  |  | 47 |  |  | (13) |  |  | 34
Net unrealized gains on all other AFS securities |  |  | 830 |  |  | (222) |  |  | 608
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: gains recognized in income |  |  | 60 |  |  | (16) |  |  | 44
Less: amortization recognized in income |  |  | (662) |  |  | 177 |  |  | (485)
Net unrealized gains on HTM securities |  |  | 602 |  |  | (161) |  |  | 441
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (111) |  |  | 30 |  |  | (81)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial gain |  |  | 4,284 |  |  | (1,147) |  |  | 3,137
Less: amortization of unrecognized loss |  |  | (358) |  |  | 96 |  |  | (262)
Net pension plan liability adjustment |  |  | 4,642 |  |  | (1,243) |  |  | 3,399
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (47) |  |  | 13 |  |  | (34)
Less: amortization of prior service costs |  |  | — |  |  | — |  |  | —
Net SERP liability adjustment |  |  | 47 |  |  | (13) |  |  | 34
Other comprehensive income |  | $ | 5,626 |  | $ | (1,506) |  | $ | 4,120
Components of Other Comprehensive Income ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the three months ended June 30, 2019 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (216) |  | $ | 59 |  | $ | (157)
Less: accretable yield recognized in income |  |  | 50 |  |  | (13) |  |  | 37
Net unrealized losses on investments with OTTI |  |  | (266) |  |  | 72 |  |  | (194)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 2,169 |  |  | (588) |  |  | 1,581
Less: losses recognized in income |  |  | 6 |  |  | (2) |  |  | 4
Net unrealized gains on all other AFS securities |  |  | 2,163 |  |  | (586) |  |  | 1,577
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 losses |  |  | (666) |  |  | 180 |  |  | (486)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial gain |  |  | 701 |  |  | (190) |  |  | 511
Less: amortization of unrecognized loss |  |  | (269) |  |  | 73 |  |  | (196)
Net pension plan liability adjustment |  |  | 970 |  |  | (263) |  |  | 707
SERP: |  |  |  |  |  |  |  |  |
Less: amortization of unrecognized loss |  |  | (29) |  |  | 8 |  |  | (21)
Net SERP liability adjustment |  |  | 29 |  |  | (8) |  |  | 21
Other comprehensive income |  | $ | 2,316 |  | $ | (628) |  | $ | 1,688
Reclassification out of Accumulated Other Comprehensive Income |
Amounts Reclassified from |  | Six Months Ended |  |
Accumulated Other Comprehensive Loss |  | June 30, |  | 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 |  |  | 101 |  |  | 99 |  | Interest income on taxable investment securities
Taxes |  |  | (27) |  |  | (26) |  | Provision for income tax expense
|  | $ | 74 |  | $ | 73 |  | Net of tax
Net unrealized gains on available for sale investment securities - all others: |  |  |  |  |  |  |  |
Gains on sales |  | $ | 47 |  | $ | — |  | Net gains
Taxes |  |  | (13) |  |  | — |  | Provision for income tax expense
|  | $ | 34 |  | $ | — |  | Net of tax
Net unrealized gains on held to maturity securities: |  |  |  |  |  |  |  |
Amortization |  | $ | (735) |  | $ | (161) |  | Interest income on taxable investment securities
Gains on calls |  |  | 60 |  |  | — |  | Net gains
Taxes |  |  | 181 |  |  | 43 |  | Provision for income tax expense
|  | $ | (494) |  | $ | (118) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (716) |  | $ | (538) |  | Other Expense
Taxes |  |  | 192 |  |  | 146 |  | Provision for income tax expense
|  | $ | (524) |  | $ | (392) |  | Net of tax
Net SERP liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (94) |  | $ | (58) |  | Other Expense
Amortization of prior service costs |  |  | 1 |  |  | 1 |  | Salaries and employee benefits
Taxes |  |  | 25 |  |  | 15 |  | Provision for income tax expense
|  | $ | (68) |  | $ | (42) |  | Net of tax
Total reclassifications for the period |  | $ | (978) |  | $ | (479) |  | Net of tax
‎
Amounts Reclassified from |  | Three Months Ended |  |
Accumulated Other Comprehensive Loss |  | June 30, |  | 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 |  | $ | 51 |  | $ | 50 |  | Interest income on taxable investment securities
Taxes |  |  | (14) |  |  | (13) |  | Provision for income tax expense
|  | $ | 37 |  | $ | 37 |  | Net of tax
Net unrealized gains on available for sale investment securities - all others: |  |  |  |  |  |  |  |
Gains on sales |  | $ | 47 |  | $ | 6 |  | Net gains
Taxes |  |  | (13) |  |  | (2) |  | Provision for income tax expense
|  | $ | 34 |  | $ | 4 |  | Net of tax
Net unrealized gains on held to maturity securities: |  |  |  |  |  |  |  |
Amortization |  | $ | (662) |  | $ | (86) |  | Interest income on taxable investment securities
Gains on calls |  |  | 60 |  |  | — |  | Net gains
Taxes |  |  | 161 |  |  | 23 |  | Provision for income tax expense
|  | $ | (441) |  | $ | (63) |  | 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
Taxes |  |  | 13 |  |  | 8 |  | Provision for income tax expense
|  | $ | (34) |  | $ | (21) |  | Net of tax
Total reclassifications for the period |  | $ | (666) |  | $ | (239) |  | Net of tax

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901 Reference 2: 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=121641772&loc=SL7669686-108580 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900 + Details
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- 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=121641772&loc=d3e526-108580 + Details
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