Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2016

Accumulated Other Comprehensive Income (Loss) [Abstract]

Accumulated other comprehensive income (loss), net of tax

The following is a summary of the accumulated other comprehensive (loss) income balances, net of tax:

	Three months ended 9/30/16
(dollars in thousands)	Balance at 7/1/2016			Other Comprehensive Income (loss)- Before Reclassifications			Amount reclassified from Accumulated Other Comprehensive Income		Other Comprehensive Income (loss)- Three months ended 9/30/16			Balance at 9/30/2016
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	2,667			(75	)		-		(75	)		2,592
Net change in net actuarial loss (gain) and prior service cost on pension and postretirement benefit plans, net of tax		(272	)		-			8		8			(264	)
Accumulated other comprehensive income (loss), net of tax		2,395			(75	)		8		(67	)		2,328

	Three months ended 9/30/2015
(dollars in thousands)	Balance at 7/1/2015			Other Comprehensive Income (loss)- Before Reclassifications		Amount reclassified from Accumulated Other Comprehensive Income		Other Comprehensive Income (loss)- Three months ended 9/30/15		Balance at 9/30/2015
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	(5,144	)		4,713		-		4,713		(431	)
Net change in net actuarial loss (gain) and prior service cost on pension and postretirement benefit plans, net of tax		(783	)		-		40		40		(743	)
Accumulated other comprehensive income (loss), net of tax		(5,927	)		4,713		40		4,753		(1,174	)

	Nine months ended 9/30/16
(dollars in thousands)	Balance at 1/1/2016			Other Comprehensive Loss- Before Reclassifications		Amount reclassified from Accumulated Other Comprehensive Loss			Other Comprehensive Income (loss)- Six months ended 9/30/16		Balance at 9/30/2016
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	(4,492	)		7,484		(401	)		7,084		2,592
Net change in net actuarial loss (gain) and prior service cost on pension and  postretirement benefit plans, net of tax		(289	)		-		25			25		(264	)
Accumulated other comprehensive income (loss), net of tax		(4,781	)		7,484		(376	)		7,109		2,328

	Nine months ended 9/30/15
(dollars in thousands)	Balance at 1/1/2015			Other Comprehensive Income (loss)- Before Reclassifications		Amount reclassified from Accumulated Other Comprehensive Income			Other Comprehensive Income (loss)- Six months ended 9/30/15		Balance at 9/30/2015
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	(3,693	)		3,411		(149	)		3,262		(431	)
Net change in net actuarial loss (gain) and prior service cost on pension and postretirement benefit plans, net of tax		(816	)		-		73			73		(743	)
Accumulated other comprehensive income (loss), net of tax		(4,509	)		3,411		(76	)		3,335		(1,174	)

Reclassifications out of accumulated other comprehensive income (loss)

The following represents the reclassifications out of accumulated other comprehensive income (loss) for the three months and nine months ended September 30, 2016 and 2015:

(dollars in thousands)	Three months ended September 30,						Nine months ended September 30,
	2016			2015			2016			2015			Affected Line Item in Statements
Net unrealized holding gains (losses) on securities available for sale
Realized gain on securities transactions	$	-			-		$	668			249		Net gain on securities transactions
Income tax expense		-			-			(267	)		(100	)	Income taxes
Net of tax		-			-			401			149
Amortization of pension and postretirement benefit items
Amortization of net actuarial loss		8			(43	)		25			(53	)	Salaries and employee benefits
Amortization of prior service credit		(22	)		(23	)		(67	)		(68	)	Salaries and employee benefits
Income tax benefit		6			26			17			48		Income taxes
Net of tax		(8	)		(40	)		(25	)		(73	)
Total reclassifications, net of tax	$	(8	)		(40	)	$	376			76