Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2019

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

Reclassification out of Accumulated Other Comprehensive Income

The following tables present the components of accumulated other comprehensive income (“AOCI”) nine months ended September 30, 2019 and 2018:

(Dollars in thousands)	Nine Months Ended September 30, 2019		Nine Months Ended September 30, 2018		Three Months Ended September 30, 2019		Three Months Ended September 30, 2018
Details about AOCI Components	Amount Reclassified from AOCI		Amount Reclassified from AOCI		Amount Reclassified from AOCI		Amount Reclassified from AOCI		Affected line item in the Statement where Net Income is presented
Available-for-sale securities
Unrealized holding gains (losses)	$	(179)	$	327	$	(11)	$	1	Gain (loss) on sale of securities
	(179)		327		(11)		1		Total before tax
	48		(88)		2		—		Income tax expense
	(131)		239		(9)		1		Net of tax
Defined benefit pension plan items
Amortization of net actuarial loss	(204)		(230)		(68)		(77)		Salaries and benefits
	(204)		(230)		(68)		(77)		Total before tax
	55		62		18		21		Income tax expense
	(149)		(168)		(50)		(56)		Net of tax
Investment hedge
Carrying value adjustment	162		—		36		—		Interest on investment securities - taxable
	162		—		36		—		Total before tax
	(44)		—		(10)		—		Income tax expense
	118		—		26		—		Net of tax
Total reclassifications	$	(162)	$	71	$	(33)	$	(55)

Components of Accumulated Other Comprehensive Income

(Dollars in thousands)	Unrealized gains (losses) on available for-sale securities		Defined benefit pension plan items		Investment Hedge		Total
Balance at December 31, 2018	$	(3,384)	$	(3,422)	$	—	$	(6,806)
Other comprehensive income (loss) before reclassification	5,776		(1,274)		—		4,502
Amounts reclassified from AOCI	131		149		(118)		162
Net current period OCI	5,907		(1,125)		(118)		4,664
Balance at September 30, 2019	$	2,523	$	(4,547)	$	(118)	$	(2,142)
Balance at July 1, 2019	$	1,520	$	(3,942)	$	(92)	$	(2,514)
Other comprehensive income (loss) before reclassification	994		(655)		—		339
Amounts reclassified from AOCI	9		50		(26)		33
Net current period OCI	1,003		(605)		(26)		372
Balance at September 30, 2019	$	2,523	$	(4,547)	$	(118)	$	(2,142)
Balance at December 31, 2017	(5)		(2,983)		—		(2,988)
Other comprehensive income (loss) before reclassification	(5,443)		542		—		(4,901)
Amounts reclassified from AOCI	(239)		168		—		(71)
Net current period OCI	(5,682)		710		—		(4,972)
Stranded AOCI	—		(646)		—		(646)
Mark to Market on equity positions held at December 31, 2017	(98)		—		—		(98)
Balance at September 30, 2018	$	(5,785)	$	(2,919)	$	—	$	(8,704)
Balance at July 1, 2018	(4,236)		(3,065)		—		(7,301)
Other comprehensive income (loss) before reclassification	(1,548)		90		—		(1,458)
Amounts reclassified from AOCI	(1)		56		—		55
Net current period OCI	(1,549)		146		—		(1,403)
Balance at September 30, 2018	$	(5,785)	$	(2,919)	$	—	$	(8,704)