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Accumulated Other Comprehensive Income (Loss) (Tables)
9 Months Ended
Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table represents changes in accumulated other comprehensive income (loss) by component, net of tax, for the periods below (dollars in thousands):

Three Months Ended

September 30, 

    

2019

2018

Before Tax

Tax Effect

Net of Tax

Before Tax

Tax Effect

Net of Tax

Unrealized gains (losses) on debt securities available for

sale:

Balance at beginning of period

$

20,459

$

(5,832)

$

14,627

$

(15,197)

$

4,332

$

(10,865)

Unrealized holding gains (losses) on debt securities

available for sale, net

4,991

(1,423)

3,568

(3,019)

860

(2,159)

Unrealized gains on debt securities transferred from held

to maturity to available for sale

Amounts reclassified from accumulated other

comprehensive income, net

(297)

85

(212)

Tax Cuts and Jobs Act of 2017 reclassification

Balance at end of period

$

25,153

$

(7,170)

$

17,983

$

(18,216)

$

5,192

$

(13,024)

Unrealized gains (losses) on cash flow hedges:

Balance at beginning of period

Unrealized holding gains (losses) on cash flow hedges,

net

(837)

239

(598)

Amounts reclassified from accumulated other

comprehensive income, net

9

(3)

6

Balance at end of period

$

(828)

$

236

$

(592)

$

$

$

Total accumulated other comprehensive income (loss)

$

24,325

$

(6,934)

$

17,391

$

(18,216)

$

5,192

$

(13,024)

Nine Months Ended

September 30, 

    

2019

2018

Before Tax

Tax Effect

Net of Tax

Before Tax

Tax Effect

Net of Tax

Unrealized gains (losses) on debt securities available for

sale:

Balance at beginning of period

$

(9,528)

2,716

(6,812)

$

(4,777)

1,967

(2,810)

Unrealized holding gains (losses) on debt securities

available for sale, net

30,005

(8,552)

21,453

(13,439)

3,830

(9,609)

Unrealized gains on debt securities transferred from held

to maturity to available for sale

4,780

(1,363)

3,417

Amounts reclassified from accumulated other

comprehensive income, net

(104)

29

(75)

Tax Cuts and Jobs Act of 2017 reclassification

(605)

(605)

Balance at end of period

$

25,153

(7,170)

17,983

$

(18,216)

5,192

(13,024)

Unrealized gains (losses) on cash flow hedges:

Balance at beginning of period

Unrealized holding gains (losses) on cash flow hedges,

net

(837)

239

(598)

Amounts reclassified from accumulated other

comprehensive income, net

9

(3)

6

Balance at end of period

$

(828)

236

(592)

$

Total accumulated other comprehensive income (loss)

$

24,325

(6,934)

17,391

$

(18,216)

5,192

(13,024)