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Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss
 6 Months Ended
Jun. 30, 2018
Equity [Abstract]  
Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss
Other Comprehensive Income (Loss) and Accumulated Other Comprehensive 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 loss, and the related tax effects, are as follows:
 
June 30, 2018
(Dollars in thousands)
Before-Tax
Amount
 
Income Tax
Effect
 
Net-of-Tax
Amount
Net unrealized holding losses on securities available for sale
$
(2,085
)
 
$
498

 
$
(1,587
)
Unrealized impairment loss on held to maturity security
(501
)
 
119

 
(382
)
Gains on unfunded pension liability
170

 
(48
)
 
122

Accumulated other comprehensive loss
$
(2,416
)
 
$
569

 
$
(1,847
)
 
December 31, 2017
(Dollars in thousands)
Before-Tax
Amount
 
Income Tax
Effect
 
Net-of-Tax
Amount
Net unrealized net holding losses on available for sale securities
$
(571
)
 
$
137

 
$
(434
)
Unrealized impairment loss on held to maturity security
(501
)
 
119

 
(382
)
Gains on unfunded pension liability
111

 
(31
)
 
80

Accumulated other comprehensive loss
$
(961
)
 
$
225

 
$
(736
)


Changes in the components of accumulated other comprehensive loss are as follows and are presented net of tax for the three and six months ended June 30, 2018 and 2017:

(Dollars in thousands)
 
Unrealized
Holding
Gains/
(Losses) on
Available for Sale
Securities
 
Unrealized
Impairment
Loss on
Held to Maturity
Security
 
Unfunded
Pension
Liability
 
Accumulated
Other
Comprehensive
Loss
Balance - April 1, 2018
 
$
(1,467
)
 
$
(382
)
 
$
69

 
$
(1,780
)
Other comprehensive loss before reclassifications
 
(115
)
 
—

 
64

 
(51
)
Amounts reclassified from accumulated other comprehensive income
 
—

 
—

 
(11
)
 
(11
)
Reclassification adjustment for gains realized in income
 
(5
)
 
—

 
—

 
(5
)
Other comprehensive loss
 
(120
)
 
—

 
53

 
(67
)
Balance - June 30, 2018
 
$
(1,587
)
 
$
(382
)
 
$
122

 
$
(1,847
)
 
 
 
 
 
 
 
 
 
Balance - April 1, 2017
 
$
(271
)
 
$
(331
)
 
$
53

 
$
(549
)
Other comprehensive income before reclassifications
 
347

 
—

 
—

 
347

Amounts reclassified from accumulated other comprehensive income
 
—

 
—

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

 
—

 
—

 
1

Other comprehensive income (loss)
 
348

 
—

 
(14
)
 
334

Balance - June 30, 2017
 
$
77

 
$
(331
)
 
$
39

 
$
(215
)


(Dollars in thousands)
 
Unrealized
Holding
Gains/
(Losses) on
Available for Sale
Securities
 
Unrealized
Impairment
Loss on
Held to Maturity
Security
 
Unfunded
Pension
Liability
 
Accumulated
Other
Comprehensive
Loss
Balance January 1, 2018
 
$
(434
)
 
$
(382
)
 
$
80

 
$
(736
)
Other comprehensive loss before reclassifications
 
(1,144
)
 
—

 
64

 
(1,080
)
Amounts reclassified from accumulated other comprehensive income
 
—

 
—

 
(22
)
 
(22
)
Reclassification adjustment for gains realized in income
 
(9
)
 
—

 
—

 
(9
)
Other comprehensive income (loss)
 
(1,153
)
 
—


42


(1,111
)
Balance June 30, 2018
 
$
(1,587
)
 
$
(382
)
 
$
122

 
$
(1,847
)
 
 
 
 
 
 
 
 
 
Balance January 1, 2017
 
$
(334
)
 
$
(331
)
 
$
65

 
$
(600
)
Other comprehensive income before reclassifications
 
459

 
—

 
—

 
459

Amounts reclassified from accumulated other comprehensive income
 
—

 
—

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

 
—

 
(48
)
Other comprehensive income (loss)
 
411

 
—

 
(26
)
 
385

Balance June 30, 2017
 
$
77

 
$
(331
)
 
$
39

 
$
(215
)