Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2016

Equity [Abstract]

Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Income (Loss)

Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Income (Loss)

Other comprehensive income (loss) is the total of (1) net income (loss), and (2) all other changes in equity from non-shareholder sources, which are referred to as other comprehensive income (loss).  The components of accumulated other comprehensive income (loss), and the related tax effects, are as follows:

	Before-Tax Amount			Income Tax Effect			Net-of-Tax Amount
(Dollars in thousands)
June 30, 2016
Unrealized holding gains on available-for-sale securities	$	1,460		$	(570	)	$	890
Unrealized impairment (loss) on held to maturity security	(501		)	170			(331		)
Unfunded pension liability:
Plan actuarial gains (losses) included in other comprehensive income	148			(60		)	88
Accumulated other comprehensive income	$	1,107		$	(460	)	$	647

	Before-Tax Amount			Income Tax Effect			Net-of-Tax Amount
June 30, 2015
Unrealized holding (losses) on available-for-sale securities	$	(192	)	$	31		$	(161	)
Unrealized impairment (loss) on held to maturity security	(501		)	170			(331		)
Unfunded pension liability:
Plan actuarial gains (losses) included in other comprehensive income	443			(178		)	265
Accumulated other comprehensive (loss) income	$	(250	)	$	23		$	(227	)

Changes in the components of accumulated other comprehensive income (loss) are as follows and are presented net of tax:

	Unrealized Holding Gains (Losses) on Available for Sale Securities		Unrealized Impairment Loss on Held to Maturity Security			Unfunded Pension Liability			Accumulated Other Comprehensive Income (Loss)
(Dollars in thousands)
Three Months Ended June 30, 2016:
Balance, beginning of period	$	420	$	(331	)	$	96		$	185
Other comprehensive income (loss)  before      reclassifications	470		—			20			490
Amounts reclassified from accumulated other      comprehensive income (loss)	—		—			(28		)	(28		)
Other comprehensive income (loss)	470		—			(8		)	462
Balance, end of period	$	890	$	(331	)	$	88		$	647

	Unrealized Holding Gains (Losses) on Available for Sale Securities			Unrealized Impairment Loss on Held to Maturity Security			Unfunded Pension Liability			Accumulated Other Comprehensive Income (Loss)
Three Months Ended June 30, 2015:
Balance, beginning of period	$	326		$	(331	)	$	276		$	271
Other comprehensive income (loss) before      reclassifications	(487		)	—			55			(432		)
Amounts reclassified from accumulated other      comprehensive income (loss)				—			(66		)	(66		)
Other comprehensive income (loss)	(487		)	—			(11		)	(498		)
Balance, end of period	$	(161	)	$	(331	)	$	265		$	(227	)

	Unrealized Holding Gains (Losses) on Available for Sale Securities			Unrealized Impairment Loss on Held to Maturity Security			Unfunded Pension Liability			Accumulated Other Comprehensive Income (Loss)
(Dollars in thousands)
Six Months Ended June 30, 2016:
Balance, beginning of period	$	90		$	(331	)	$	111		$	(130	)
Other comprehensive income (loss)  before      reclassifications	800			—			20			820
Amounts reclassified from accumulated other      comprehensive income (loss)	—			—			(43		)	(43		)
Other comprehensive income (loss)	800			—			(23		)	777
Balance, end of period	$	890		$	(331	)	$	88		$	647
	Unrealized Holding Gains (Losses) on Available for Sale Securities			Unrealized Impairment Loss on Held to Maturity Security			Unfunded Pension Liability			Accumulated Other Comprehensive Income (Loss)
Six Months Ended June 30, 2015:
Balance, beginning of period	$	276		$	(331	)	$	303		$	248
Other comprehensive income (loss) before      reclassifications	(437		)	—			55			(382		)
Amounts reclassified from accumulated other      comprehensive income (loss)	—			—			(93		)	(93		)
Other comprehensive income (loss)	(437		)	—			(38		)	(475		)
Balance, end of period	$	(161	)	$	(331	)	$	265		$	(227	)