Accumulated Other Comprehensive Loss

3 Months Ended

Mar. 31, 2019

Partners' Capital, Comprehensive Income [Abstract]

Comprehensive Income (Loss) Note [Text Block]

14. Accumulated Other Comprehensive Loss

The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the three months ended March 31, 2019 and 2018 (in thousands):

	Three months ended									Three months ended
	March 31, 2019									March 31, 2018
	Net									Net
	Unrealized									Unrealized
	Gains and									Gains and
	(Losses) on			Defined						(Losses) on			Defined
	Investment			Benefit						Investment			Benefit
	Securities			Pension						Securities			Pension
	AFS (1)			Items (1)			Total (1)			AFS (1)			Items (1)			Total (1)
Beginning balance	$	(1,409	)	$	(12,816	)	$	(14,225	)	$	(327	)	$	(12,623	)	$	(12,950	)
Other comprehensive income (loss) before reclassifications		1,393			(1,739	)		(346	)		(1,316	)		517			(799	)
Amounts reclassified from accumulated other comprehensive loss		—			289			289			117			308			425
Net current period other comprehensive income (loss)		1,393			(1,450	)		(57	)		(1,199	)		825			(374	)
Ending balance	$	(16	)	$	(14,266	)	$	(14,282	)	$	(1,526	)	$	(11,798	)	$	(13,324	)

(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 months ended March 31, 2019 and 2018 (in thousands):

	Amount reclassified from accumulated other comprehensive loss (1)
Details about accumulated other comprehensive loss components	For the three months ended March 31, 2019			For the three months ended March 31, 2018			Affected line item in the consolidated statement of operations
Realized loss on sale of securities	$	—		$	148		Net realized loss on investment securities
		—			(31	)	Provision for income tax expense
	$	—		$	117		Net of tax
Amortization of estimated defined benefit pension plan loss	$	366		$	390		Other expense
		(77	)		(82	)	Provision for income tax expense
	$	289		$	308		Net of tax
Total reclassifications for the period	$	289		$	425		Net income

(1)

Amounts in parentheses indicate credits.