XML 44 R23.htm IDEA: XBRL DOCUMENT v3.8.0.1
Accumulated Other Comprehensive Loss
 12 Months Ended
Dec. 31, 2017
Accumulated Other Comprehensive Loss [Abstract]  
Accumulated Other Comprehensive Loss
(15) Accumulated Other Comprehensive Loss

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

 The following represents the reclassifications out of accumulated other comprehensive loss for the years ended December 31, 2017,2016 and 2015:

  For the year ended 12/31/17 
(dollars in thousands)
 
Balance at
12/31/2016
  
Other
comprehensive
income (loss) -
before
reclassifications
  
Amount
reclassified
from accumulated
other comprehensive
loss
  
Other
comprehensive
income (loss) -
year
ended 12/31/2017
  
Balance at
12/31/2017
 
                
Net unrealized holding loss on securities available for sale, net of tax
 
$
(6,762
)
  
1,732
      
1,732
   
(5,030
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
  
42
   
3,012
   
-
   
3,012
   
3,054
 
Net change in net actuarial loss and prior service cost on pension and postretirement benefit plans, net of tax
  
469
   
-
   
(299
)
  
(299
)
  
170
 
                     
Accumulated other comprehensive loss, net of tax
  
(6,251
)
  
4,744
   
(299
)
  
4,445
   
(1,806
)

  
For the year ended 12/31/16
 
(dollars in thousands)
 
Balance at
12/31/2014
  
Other
comprehensive
(loss) income -
before
reclassifications
  
Amount
reclassified
from accumulated
other comprehensive
loss
  
Other
comprehensive
(loss) income -
year
ended 12/31/2016
  
Balance at
12/31/2016
 
                
Net unrealized holding gain (loss) on securities available for sale, net of tax
 
$
(4,492
)
  
(1,869
)
  
(401
)
  
(2,270
)
  
(6,762
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
  
(758
)
  
800
   
-
   
800
   
42
 
Net change in net actuarial loss and prior service credit on pension and postretirement benefit plans, net of tax
  
469
   
-
   
-
   
-
   
469
 
                     
Accumulated other comprehensive loss, net of tax
  
(4,781
)
  
(1,069
)
  
(401
)
  
(1,470
)
  
(6,251
)

  
For the year ended 12/31/15
 
(dollars in thousands)
 
Balance at
12/31/2014
  
Other
comprehensive
(loss) income -
before
reclassifications
  
Amount
reclassified
from accumulated
other comprehensive
loss
  
Other
comprehensive
(loss) Income-
year
ended 12/31/2015
  
Balance at
12/31/2015
 
                
Net unrealized holding gain (loss) on securities available for sale, net of tax
 
$
(3,693
)
  
(648
)
  
(151
)
  
(799
)
  
(4,492
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
  
(1,188
)
  
430
   
-
   
430
   
(758
)
Net change in net actuarial loss and prior service credit on pension and postretirement benefit plans, net of tax
  
372
   
-
   
97
   
97
   
469
 
                     
Accumulated other comprehensive loss, net of tax
 
$
(4,509
)
  
(218
)
  
(54
)
  
(272
)
  
(4,781
)
 
(dollars in thousands)
 
Years Ended
December 31,
 
Affected Line Item
  
2017
  
2016
  
2015
 
in Financial Statements
Unrealized gains on securities available for sale
             
                
Realized gain on securities transactions
 
$
-
   
668
   
251
 
Net gain on securities transactions
Income tax expense
  
-
   
(267
)
  
(100
)
Income taxes
Net of tax
  
-
   
401
   
151
  
                   
Amortization of pension and postretirement benefit items
                
                   
Amortization of net actuarial gain (loss)
  
289
   
90
   
(70
)
Salaries and employee benefits
Amortization of prior service cost
  
(90
)
  
(90
)
  
(90
)
Salaries and employee benefits
Income tax benefit
  
100
   
-
   
63
 
Income taxes
Net of tax
  
299
   
-
   
(97
)
 
                   
Total reclassifications, net of tax
 
$
299
   
401
   
54