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Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Income (Loss) (Tables)
6 Months Ended
Jun. 30, 2017
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss) 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, 2017:
 
 
 
 
 
 
 
 
Balance, beginning of period
 
$
(271
)
 
$
(331
)
 
$
53

 
$
(549
)
Other comprehensive income before reclassifications
 
347

 

 

 
347

Amounts reclassified from accumulated other comprehensive income (loss)
 

 

 
(14
)
 
(14
)
Reclassification adjustment for loss realized in income
 
1

 

 

 
1

Other comprehensive income
 
348

 

 
(14
)
 
334

Balance, end of period
 
$
77

 
$
(331
)
 
$
39

 
$
(215
)
 
 
Unrealized
Holding
Gains
(Losses) on
Available for
Sale Securities
 
Unrealized
Impairment
Loss on
Held to Maturity
Security
 
Unfunded
Pension
Liability
 
Accumulated
Other
Comprehensive
Income
Three Months Ended June 30, 2016:
 
 
 
 
 
 
 
 
Balance, beginning of period
 
$
420

 
$
(331
)
 
$
96

 
$
185

Other comprehensive income before reclassifications
 
470

 

 
20

 
490

Amounts reclassified from accumulated other comprehensive income
 

 

 
(28
)
 
(28
)
Other comprehensive income
 
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
Loss
(Dollars in thousands)
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2017:
 
 
 
 
 
 
 
 
Balance, beginning of period
 
$
(334
)
 
$
(331
)
 
$
65

 
$
(600
)
Other comprehensive income before reclassifications
 
459

 

 

 
459

Amounts reclassified from accumulated other comprehensive income (loss)
 

 

 
(26
)
 
(26
)
Reclassification adjustment for gains realized in income
 
(48
)
 
 
 

 
(48
)
Other comprehensive income
 
411

 

 
(26
)
 
385

Balance, end of period
 
$
77

 
$
(331
)
 
$
39

 
$
(215
)
 
 
 
 
 
 
 
 
 
 
 
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, 2016:
 
 
 
 
 
 
 
 
Balance, beginning of period
 
$
90

 
$
(331
)
 
$
111

 
$
(130
)
Other comprehensive income before reclassifications
 
800

 

 
20

 
820

Amounts reclassified from accumulated other comprehensive income
 

 

 
(43
)
 
(43
)
Other comprehensive income
 
800

 

 
(23
)
 
777

Balance, end of period
 
$
890

 
$
(331
)
 
$
88

 
$
647

The components of accumulated other comprehensive loss, and the related tax effects, are as follows:
 
 
Before-Tax
Amount
 
Income Tax
Effect
 
Net-of-Tax
Amount
(Dollars in thousands)
 
 
 
 
 
 
June 30, 2017
 
 
 
 
 
 
Unrealized net holding gains on available-for-sale securities
 
$
182

 
$
(106
)
 
$
76

Reclassification adjustment for loss realized in income
 
2

 
(1
)
 
1

Other comprehensive income on available for sale securities
 
184

 
(107
)
 
77

Unrealized impairment loss on held to maturity security
 
(501
)
 
170

 
(331
)
Unfunded pension liability:
 
 

 
 

 
 

Plan actuarial gains included in other comprehensive income
 
66

 
(27
)
 
39

Accumulated other comprehensive loss
 
$
(251
)
 
$
36

 
$
(215
)
 
 
Before-Tax
Amount
 
Income Tax
Effect
 
Net-of-Tax
Amount
December 31, 2016
 
 
 
 
 
 
Unrealized net holding losses on available-for-sale securities
 
$
(464
)
 
$
130

 
$
(334
)
Reclassification adjustment for (gains) losses realized in income
 

 

 

Other comprehensive loss on securities available for sale
 
(464
)
 
130

 
(334
)
Unrealized impairment loss on held to maturity security
 
(501
)
 
170

 
(331
)
Unfunded pension liability:
 
 
 
 
 
 
Changes from plan actuarial gains and losses included in other comprehensive income
 
269

 
(108
)
 
161

Reclassification adjustment for gains realized in income
 
$
(160
)
 
$
64

 
$
(96
)
Other comprehensive gain from plan actuarial gains
 
$
109

 
$
(44
)
 
$
65

Accumulated other comprehensive loss
 
$
(856
)
 
$
256

 
$
(600
)