Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2018

Accumulated Other Comprehensive Income (Loss) [Abstract]

Accumulated Other Comprehensive (Loss) Income Balances, Net of Tax

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

	Three months ended 9/30/2018
(dollars in thousands)	Balance at 7/1/2018			Other Comprehensive Income (loss)- Before Reclassifications			Amount reclassified from Accumulated Other Comprehensive Income			Other Comprehensive Income (loss)- Three months ended 9/30/2018			Balance at 9/30/2018
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	(11,576	)		(3,010	)		-			(3,010	)		(14,586	)
Net change in net actuarial (gain) loss and prior service cost on pension and postretirement benefit plans, net of tax		3,126			-			(194	)		(194	)		2,932
Tax Cuts and Jobs Act of 2017, Reclassification from AOCI to Retained Earnings, Tax Effect		(1,346	)		-			-			-			(1,346	)
Accumulated other comprehensive income (loss), net of tax	$	(9,796	)		(3,010	)		(194	)		(3,204	)		(13,000	)

	Three months ended 9/30/2017
(dollars in thousands)	Balance at 7/1/2017			Other Comprehensive Income (loss)- Before Reclassifications		Amount reclassified from Accumulated Other Comprehensive Income			Other Comprehensive Income (loss)- Three months ended 9/30/2017			Balance at 9/30/2017
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	(4,049	)		562		-			562			(3,487	)
Net change in net actuarial gain and prior service cost on pension and postretirement benefit plans, net of tax		456			-		(29	)		(29	)		427
Accumulated other comprehensive income (loss), net of tax	$	(3,593	)		562		(29	)		533			(3,060	)

	Nine months ended 9/30/2018
(dollars in thousands)	Balance at 1/1/2018			Other Comprehensive Income (loss)- Before Reclassifications			Amount reclassified from Accumulated Other Comprehensive Income			Other Comprehensive Income (loss)- Nine months ended 9/30/2018			Balance at 9/30/2018
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	(5,030	)		(9,556	)		-			(9,556	)		(14,586	)
Net change in net actuarial (gain) loss and prior service cost on pension and postretirement benefit plans, net of tax		3,224			-			(292	)		(292	)		2,932
Tax Cuts and Jobs Act of 2017, Reclassification from AOCI to Retained Earnings, Tax Effect		-			-			(1,346	)		-			(1,346	)
Accumulated other comprehensive income (loss), net of tax	$	(1,806	)		(9,556	)		(1,638	)		(9,848	)		(13,000	)

	Nine months ended 9/30/2017
(dollars in thousands)	Balance at 1/1/2017			Other Comprehensive Income (loss)- Before Reclassifications		Amount reclassified from Accumulated Other Comprehensive Income			Other Comprehensive Income (loss)- Nine months ended 9/30/2017			Balance at 9/30/2017
Net unrealized holding gain (loss) on securities available for sale, net of tax	$	(6,762	)		3,275		-			3,275			(3,487	)
Net change in net actuarial gain and prior service cost on pension and postretirement benefit plans, net of tax		511			-		(84	)		(84	)		427
Accumulated other comprehensive income (loss), net of tax	$	(6,251	)		3,275		(84	)		3,191			(3,060	)

Reclassifications out of Accumulated Other Comprehensive Income (Loss)

The following represents the reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2018 and 2017:

	Three months ended September 30,						Nine months ended September 30,
(dollars in thousands)	2018			2017			2018			2017			Affected Line Item in Statements:
Amortization of pension and postretirement benefit items:
Amortization of net actuarial gain	$	189			72		$	367			208		Salaries and employee benefits
Amortization of prior service cost		73			(23	)		28			(68	)	Salaries and employee benefits
Income tax effect		(68	)		(20	)		(103	)		(56	)	Income taxes
Net of tax		194			29			292			84
Total reclassifications, net of tax	$	194			29		$	292			84