Accumulated Other Comprehensive Loss (Tables)

6 Months Ended

Jun. 30, 2018

Partners' Capital, Comprehensive Income [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the three and six months ended June 30, 2018 and 2017 (in thousands):

	Three months ended June 30, 2018									Three months ended June 30, 2017
	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	$	(1,526	)	$	(11,798	)	$	(13,324	)	$	(127	)	$	(11,356	)	$	(11,483	)
Other comprehensive income (loss) before reclassifications		(651	)		308			(343	)		178			262			440
Amounts reclassified from accumulated other comprehensive loss		—			—			—			(21	)		—			(21	)
Net current period other comprehensive income (loss)		(651	)		308			(343	)		157			262			419
Ending balance	$	(2,177	)	$	(11,490	)	$	(13,667	)	$	30		$	(11,094	)	$	(11,064	)

(1)

Amounts in parentheses indicate debits on the Consolidated Balance Sheets.

	Six months ended June 30, 2018									Six months ended June 30, 2017
	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	$	(327	)	$	(12,623	)	$	(12,950	)	$	(171	)	$	(11,406	)	$	(11,577	)
Other comprehensive income (loss) before reclassifications		(1,967	)		616			(1,351	)		240			522			762
Amounts reclassified from accumulated other comprehensive loss		117			517			634			(39	)		(210	)		(249	)
Net current period other comprehensive income (loss)		(1,850	)		1,133			(717	)		201			312			513
Ending balance	$	(2,177	)	$	(11,490	)	$	(13,667	)	$	30		$	(11,094	)	$	(11,064	)

(1)

Amounts in parentheses indicate debits on the Consolidated Balance Sheets.

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

The following table presents the amounts reclassified out of each component of accumulated other comprehensive loss for the three and six months ended June 30, 2018 and 2017 (in thousands):

	Amount reclassified from accumulated other comprehensive loss (1)
Details about accumulated other comprehensive loss components	For the three months ended June 30, 2018		For the three months ended June 30, 2017			Affected line item in the consolidated statement of operations
Realized gains on sale of securities	$	—	$	(32	)		Net realized gains on investment securities
		—		11			Provision for income tax expense
	$	—	$	(21	)		Net of tax
Total reclassifications for the period	$	—	$	(21	)		Net income

(1) Amounts in parentheses indicate credits.

	Amount reclassified from accumulated other comprehensive loss (1)
Details about accumulated other comprehensive loss components	For the six months ended June 30, 2018			For the six months ended June 30, 2017			Affected line item in the consolidated statement of operations
Realized (gains) losses on sale of securities	$	148		$	(59	)		Net realized (gains) losses on investment securities
		(31	)		20			Provision for income tax expense
	$	117		$	(39	)		Net of tax
Amortization of estimated defined benefit
pension plan loss	$	654		$	(318	)		Other expense
		(137	)		108			Provision for income taxes
	$	517		$	(210	)		Net of tax
Total reclassifications for the period	$	634		$	(249	)		Net income

(1)

Amounts in

parentheses indicate income and other amounts indicate expenses