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Other Comprehensive Income and Loss
 6 Months Ended
Jun. 30, 2018
Other Comprehensive Income and Loss  
Other Comprehensive Income and Loss

(13)    Other Comprehensive Income and Loss

 

The table below presents the changes in the components of accumulated other comprehensive income and loss, net of taxes:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unfunded

 

Unrealized

 

 

 

 

 

 

Pension

 

Loss on

 

 

 

 

(Dollars in thousands)

 

Liability

 

Securities

 

Total

 

Three months ended June 30, 2018

 

 

 

 

 

 

 

 

 

 

Balances at beginning of period

 

$

6,783

 

$

95

 

$

6,878

 

Other comprehensive loss, net of taxes

 

 

 —

 

 

11

 

 

11

 

Net current period other comprehensive loss

 

 

 —

 

 

11

 

 

11

 

Balances at end of period

 

$

6,783

 

$

106

 

$

6,889

 

 

 

 

 

 

 

 

 

 

 

 

Three months ended June 30, 2017

 

 

 

 

 

 

 

 

 

 

Balances at beginning of period

 

$

5,284

 

$

30

 

$

5,314

 

Other comprehensive loss, net of taxes

 

 

 —

 

 

15

 

 

15

 

Net current period other comprehensive loss

 

 

 —

 

 

15

 

 

15

 

Balances at end of period

 

$

5,284

 

$

45

 

$

5,329

 

 

 

 

 

 

 

 

 

 

 

 

Six months ended June 30, 2018

 

 

 

 

 

 

 

 

 

 

Balances at beginning of period

 

$

5,657

 

$

37

 

$

5,694

 

Other comprehensive loss, net of taxes

 

 

 —

 

 

60

 

 

60

 

Amounts reclassified from accumulated other comprehensive loss

 

 

1,126

 

 

 9

 

 

1,135

 

Net current period other comprehensive loss

 

 

1,126

 

 

69

 

 

1,195

 

Balances at end of period

 

$

6,783

 

$

106

 

$

6,889

 

 

 

 

 

 

 

 

 

 

 

 

Six months ended June 30, 2017

 

 

 

 

 

 

 

 

 

 

Balances at beginning of period

 

$

5,284

 

$

32

 

$

5,316

 

Other comprehensive loss, net of taxes

 

 

 —

 

 

13

 

 

13

 

Net current period other comprehensive loss

 

 

 —

 

 

13

 

 

13

 

Balances at end of period

 

$

5,284

 

$

45

 

$

5,329

 

 

The reclassification from accumulated other comprehensive loss for the six months ended June 30, 2018, was related to the FASB ASC amendment to the Income Statement – Reporting Comprehensive Income topic issued in February 2018.  This amendment allowed the reclassification of deferred taxes in accumulated other comprehensive income to retained earnings.  See Note 3, Recently Issued Accounting Pronouncements, for additional information.

 

The table below presents the tax effect on each component of accumulated other comprehensive income and loss:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended June 30,

 

 

 

2018

 

2017

 

 

 

Pretax

 

 

 

 

After Tax

 

Pretax

 

 

 

 

After Tax

 

(Dollars in thousands)

 

Amount

 

Tax

 

Amount

 

Amount

 

Tax

 

Amount

 

Unrealized loss on securities

 

$

16

 

$

(5)

 

$

11

 

$

25

 

$

(10)

 

$

15

 

Total

 

$

16

 

$

(5)

 

$

11

 

$

25

 

$

(10)

 

$

15

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Six Months Ended June 30,

 

 

 

2018

 

2017

 

 

 

Pretax

 

 

 

 

After Tax

 

Pretax

 

 

 

 

After Tax

 

(Dollars in thousands)

 

Amount

 

Tax

 

Amount

 

Amount

 

Tax

 

Amount

 

Unrealized loss on securities

 

$

82

 

$

(22)

 

$

60

 

$

22

 

$

(9)

 

$

13

 

Total

 

$

82

 

$

(22)

 

$

60

 

$

22

 

$

(9)

 

$

13