XML 42 R27.htm IDEA: XBRL DOCUMENT v3.8.0.1
ACCUMULATED OTHER COMPREHENSIVE LOSS
 12 Months Ended
Dec. 31, 2017
Accumulated Comprehensive Loss [Abstract]  
Comprehensive Income (Loss) Note [Text Block]

19.  ACCUMULATED OTHER COMPREHENSIVE LOSS

The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the periods ending December 31, 2017 and 2016 (in thousands):
 
 
 
YEAR ENDING DECEMBER 31, 2017
 
YEAR ENDING DECEMBER 31, 2016
  
 
Net
Unrealized
Gains and
Losses on
Investment
Securities
AFS(1)
 
Defined
Benefit
Pension
Items(1)
 
Total(1)
 
Net
Unrealized
Gains and
Losses on
Investment
Securities
AFS(1)
 
Defined
Benefit
Pension
Items(1)
 
Total(1)
Beginning balance
 
$
(171
) 
 
$
(11,406
) 
 
$
(11,577
) 
 
$
808
 
 
$
(8,363
) 
 
$
(7,555
) 
Reclassification of certain income tax effects from accumulated other comprehensive loss
 
 
(53
) 
 
 
(2,078
) 
 
 
(2,131
) 
 
 
—
 
 
 
—
 
 
 
—
 
Other comprehensive income (loss) before reclassifications
 
 
(27
) 
 
 
1,071
 
 
 
1,044
 
 
 
(862
) 
 
 
(3,563
) 
 
 
(4,425
) 
Amounts reclassified from accumulated other comprehensive loss
 
 
(76
) 
 
 
(210
) 
 
 
(286
) 
 
 
(117
) 
 
 
520
 
 
 
403
 
Net current period other comprehensive loss
 
 
(156
) 
 
 
(1,217
) 
 
 
(1,373
) 
 
 
(979
) 
 
 
(3,043
) 
 
 
(4,022
) 
Ending balance
 
$
(327
) 
 
$
(12,623
) 
 
$
(12,950
) 
 
$
(171
) 
 
$
(11,406
) 
 
$
(11,577
) 
 
(1)
Amounts in parentheses indicate debits on the Consolidated Balance Sheets.
 
The following table presents the amounts reclassified out of each component of accumulated other comprehensive loss for the periods ending December 31, 2017 and 2016 (in thousands):
 
 
 
Amount reclassified from accumulated other comprehensive loss(1)
Details about accumulated other comprehensive loss components
 
YEAR ENDING
DECEMBER 31,
2017
 
YEAR ENDING
DECEMBER 31,
2016
 
Affected line item in the
statement of operations
Unrealized gains and losses on sale of securities
 
$
(115
) 
 
$
(177
) 
 
 
Net realized gains on investment securities
 
  
 
 
39
 
 
 
60
 
 
 
Provision for income taxes
 
  
 
$
(76
) 
 
$
(117
) 
 
 
Net of tax
 
Amortization of defined benefit items(2) Recognized net actuarial loss
 
$
(318
) 
 
$
788
 
 
 
Salaries and employee benefits
 
  
 
 
108
 
 
 
(268
) 
 
 
Provision for income taxes
 
  
 
$
(210
) 
 
$
520
 
 
 
Net of tax
 
Total reclassifications for the period
 
$
(286
) 
 
$
403
 
 
 
Net income
 
 
(1)
Amounts in parentheses indicate credits.
(2)
These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost (see Note 14 for additional details).