Accumulated Other Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2020

Accumulated Other Comprehensive Income

Summary of Accumulated Other Comprehensive (Loss) Income

The following tables present activity net of tax in accumulated other comprehensive income (AOCI) for the three and nine months ended September 30, 2020 and 2019 (dollars in thousands):

	Three months ended September 30, 2020
	Unrealized		Defined		Gain (Loss) on		Total Other
	Gain (Loss) on		Benefit		Cash Flow		Comprehensive
	Securities		Pension Plan		Hedge		Income (Loss)
Beginning balance	$	5,688	$	(886)	$	(572)	$	4,230
Other comprehensive income (loss) before reclassifications		1,353		—		37		1,390
Amounts reclassified from AOCI		(61)		—		—		(61)
Net current period other comprehensive income (loss)		1,292		—		37		1,329
Ending balance	$	6,980	$	(886)	$	(535)	$	5,559

	Three months ended September 30, 2019
	Unrealized		Defined		Gain (Loss) on		Total Other
	Gain (Loss) on		Benefit		Cash Flow		Comprehensive
	Securities		Pension Plan		Hedge		Income (Loss)
Beginning balance	$	2,798	$	(857)	$	9	$	1,950
Other comprehensive income (loss) before reclassifications		948		—		(122)		826
Amounts reclassified from AOCI		(39)		—		—		(39)
Net current period other comprehensive income (loss)		909		—		(122)		787
Ending balance	$	3,707	$	(857)	$	(113)	$	2,737

	Nine months ended September 30, 2020
	Unrealized		Defined		Gain (Loss) on		Total Other
	Gain (Loss) on		Benefit		Cash Flow		Comprehensive
	Securities		Pension Plan		Hedge		Income (Loss)
Beginning balance	$	2,887	$	(886)	$	(36)	$	1,965
Other comprehensive income (loss) before reclassifications		4,312		—		(499)		3,813
Amounts reclassified from AOCI		(219)		—		—		(219)
Net current period other comprehensive income (loss)		4,093		—		(499)		3,594
Ending balance	$	6,980	$	(886)	$	(535)	$	5,559

	Nine months ended September 30, 2019
	Unrealized		Defined		Gain (Loss) on		Total Other
	Gain (Loss) on		Benefit		Cash Flow		Comprehensive
	Securities		Pension Plan		Hedge		Income (Loss)
Beginning balance	$	(618)	$	(857)	$	196	$	(1,279)
Other comprehensive income (loss) before reclassifications		4,539		—		(309)		4,230
Amounts reclassified from AOCI		(214)		—		—		(214)
Net current period other comprehensive income (loss)		4,325		—		(309)		4,016
Ending balance	$	3,707	$	(857)	$	(113)	$	2,737

Effects of Reclassifications Out of AOCI

The following tables present the effects of reclassifications out of AOCI on line items of consolidated income for the three and nine months ended September 30, 2020 and 2019 (dollars in thousands):

					Affected Line Item in the Unaudited Consolidated
Details about AOCI Components	Amount Reclassified from AOCI				Statement of Income
	Three months ended
	September 30, 2020		September 30, 2019
Securities available for sale:
Unrealized gains on securities available for sale	$	(78)	$	(50)	Gain on securities transactions, net
Related tax expense		17		11	Income tax expense
	$	(61)	$	(39)	Net of tax

					Affected Line Item in the Unaudited Consolidated
Details about AOCI Components	Amount Reclassified from AOCI				Statement of Income
	Nine months ended
	September 30, 2020		September 30, 2019
Securities available for sale:
Unrealized gains on securities available for sale	$	(281)	$	(274)	Gain on securities transactions, net
Related tax expense		62		60	Income tax expense
	$	(219)	$	(214)	Net of tax