Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2018

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Comprehensive Income (Loss) Note [Text Block]

13.

Accumulated Other Comprehensive Loss

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

	Three months ended September 30, 2018									Three months ended September 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	$	(2,177	)	$	(11,490	)	$	(13,667	)	$	30		$	(11,094	)	$	(11,064	)
Other comprehensive income (loss) before reclassifications		(726	)		(79	)		(805	)		116			261			377
Amounts reclassified from accumulated other comprehensive loss		—			387			387			(37	)		—			(37	)
Net current period other comprehensive income (loss)		(726	)		308			(418	)		79			261			340
Ending balance	$	(2,903	)	$	(11,182	)	$	(14,085	)	$	109		$	(10,833	)	$	(10,724	)

(1)

Amounts in parentheses indicate debits on the Consolidated Balance Sheets.

	Nine months ended September 30, 2018									Nine months ended September 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		(2,693	)		280			(2,413	)		356			783			1,139
Amounts reclassified from accumulated other comprehensive loss		117			1,161			1,278			(76	)		(210	)		(286	)
Net current period other comprehensive income (loss)		(2,576	)		1,441			(1,135	)		280			573			853
Ending balance	$	(2,903	)	$	(11,182	)	$	(14,085	)	$	109		$	(10,833	)	$	(10,724	)

(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 three and nine months ended September 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 September 30, 2018			For the three months ended September 30, 2017			Affected line item in the consolidated statement of operations
Realized gains on sale of securities	$	—		$	(56	)	Net realized gains on investment securities
		—			19		Provision for income tax expense
	$	—		$	(37	)	Net of tax
Amortization of estimated defined benefit pension plan loss	$	490		$	—		Other expense
		(103	)		—		Provision for income taxes
	$	387		$	—		Net of tax
Total reclassifications for the period	$	387		$	(37	)	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 nine months ended September 30, 2018			For the nine months ended September 30, 2017			Affected line item in the consolidated statement of operations
Realized (gains) losses on sale of securities	$	148		$	(115	)	Net realized (gains) losses on investment securities
		(31	)		39		Provision for income tax expense
	$	117		$	(76	)	Net of tax
Amortization of estimated defined benefit pension plan loss	$	1,470		$	(318	)	Other expense
		(309	)		108		Provision for income taxes
	$	1,161		$	(210	)	Net of tax
Total reclassifications for the period	$	1,278		$	(286	)	Net income

(1)

Amounts in parentheses indicate income and other amounts indicate expenses.