XML 25 R13.htm IDEA: XBRL DOCUMENT v3.5.0.2
Comprehensive Income
 9 Months Ended
Sep. 30, 2016
Comprehensive Income [Abstract]  
Other Comprehensive Income, Noncontrolling Interest [Text Block]
COMPREHENSIVE INCOME (In Thousands)

The following table presents the components of other comprehensive income for the three- and nine-month periods ended September 30, 2016 and 2015:
Schedule of Comprehensive Income
 
 
 
 
 
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
 
Tax
 
 
 
 
 
Tax
 
 
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Amount
 
Benefit
 
Amount
 
Amount
 
Benefit
 
Amount
2016
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding (Losses) Gains Arising During the Period
$
(1,264
)
 
$
454

 
$
(810
)
 
$
3,868

 
$
(1,559
)
 
$
2,309

Reclassification Adjustment for Securities Gains Included in Net Income
—

 
—

 
—

 
(144
)
 
56

 
(88
)
Amortization of Net Retirement Plan Actuarial Loss
181

 
(70
)
 
111

 
503

 
(189
)
 
314

Accretion of Net Retirement Plan Prior Service Credit
(3
)
 
2

 
(1
)
 
(7
)
 
2

 
(5
)
  Other Comprehensive Income
$
(1,086
)
 
$
386

 
$
(700
)
 
$
4,220

 
$
(1,690
)
 
$
2,530

 
 
 
 
 
 
 
 
 
 
 
 
2015
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Gains Arising During the Period
$
892

 
$
(349
)
 
$
543

 
$
631

 
$
(247
)
 
$
384

Reclassification Adjustment for Securities Losses Included in Net Income
—

 
—

 
—

 
(106
)
 
41

 
(65
)
Amortization of Net Retirement Plan Actuarial Loss
192

 
(75
)
 
117

 
579

 
(227
)
 
352

Accretion of Net Retirement Plan Prior Service Credit
(13
)
 
4

 
(9
)
 
(41
)
 
16

 
(25
)
  Other Comprehensive Income
$
1,071

 
$
(420
)
 
$
651

 
$
1,063

 
$
(417
)
 
$
646



The following table presents the changes in accumulated other comprehensive income by component:
Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
 
 
 
 
 
 
 
 
 
Unrealized
 
Defined Benefit Plan Items
 
 
 
Gains and
 
 
 
 
 
 
 
Losses on
 
 
 
Net Prior
 
 
 
Available-for-
 
Net Gain
 
Service
 
 
 
Sale Securities
 
(Loss)
 
(Cost ) Credit
 
Total
For the Quarter-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
June 30, 2016
$
3,660

 
$
(7,690
)
 
$
(712
)
 
$
(4,742
)
Other comprehensive income or loss before reclassifications
(810
)
 
—

 
—

 
(810
)
Amounts reclassified from accumulated other comprehensive income
—

 
111

 
(1
)
 
110

Net current-period other comprehensive income
(810
)
 
111

 
(1
)
 
(700
)
September 30, 2016
$
2,850

 
$
(7,579
)
 
$
(713
)
 
$
(5,442
)
 
 
 
 
 
 
 
 
June 30, 2015
$
2,315

 
$
(9,020
)
 
$
(466
)
 
$
(7,171
)
Other comprehensive income or loss before reclassifications
543

 
—

 
—

 
543

Amounts reclassified from accumulated other comprehensive income
—

 
117

 
(9
)
 
108

Net current-period other comprehensive income
543

 
117

 
(9
)
 
651

September 30, 2015
$
2,858

 
$
(8,903
)
 
$
(475
)
 
$
(6,520
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Year-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2015
$
629

 
$
(7,893
)
 
$
(708
)
 
$
(7,972
)
Other comprehensive income or loss before reclassifications
2,309

 
—

 
—

 
2,309

Amounts reclassified from accumulated other comprehensive income
(88
)
 
314

 
(5
)
 
221

Net current-period other comprehensive income
2,221

 
314

 
(5
)
 
2,530

September 30, 2016
$
2,850

 
$
(7,579
)
 
$
(713
)
 
$
(5,442
)
 
 
 
 
 
 
 
 
December 31, 2014
$
2,539

 
$
(9,255
)
 
$
(450
)
 
$
(7,166
)
Other comprehensive income or loss before reclassifications
384

 
—

 
—

 
384

Amounts reclassified from accumulated other comprehensive income
(65
)
 
352

 
(25
)
 
262

Net current-period other comprehensive income
319

 
352

 
(25
)
 
646

September 30, 2015
$
2,858

 
$
(8,903
)
 
$
(475
)
 
$
(6,520
)
 
 
 
 
 
 
 
 
 

(1) All amounts are net of tax. Amounts in parentheses indicate debits.
The following table presents the reclassifications out of accumulated other comprehensive income:
Reclassifications Out of Accumulated Other Comprehensive Income (1)
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
For the Quarter-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2016
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
—

 
Gain on Securities Transactions
 
 
—

 
Total before Tax
 
 
—

 
Provision for Income Taxes
 
 
$
—

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
3

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(181
)
(2) 
Salaries and Employee Benefits
 
 
(178
)
 
Total before Tax
 
 
68

 
Provision for Income Taxes
 
 
$
(110
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(110
)
 
Net of Tax
 
 
 
 
 
September 30, 2015
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
—

 
Gain on Securities Transactions
 
 
—

 
Total before Tax
 
 
—

 
Provision for Income Taxes
 
 
$
—

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
13

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(192
)
(2) 
Salaries and Employee Benefits
 
 
(179
)
 
Total before Tax
 
 
71

 
Provision for Income Taxes
 
 
$
(108
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(108
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
Reclassifications Out of Accumulated Other Comprehensive Income (1)
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
 
 
 
 
 
For the Year-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2016
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
144

 
Gain on Securities Transactions
 
 
144

 
Total before Tax
 
 
(56
)
 
Provision for Income Taxes
 
 
$
88

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
7

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(503
)
(2) 
Salaries and Employee Benefits
 
 
(496
)
 
Total before Tax
 
 
187

 
Provision for Income Taxes
 
 
$
(309
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(221
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
September 30, 2015
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
106

 
Gain on Securities Transactions
 
 
106

 
Total before Tax
 
 
(41
)
 
Provision for Income Taxes
 
 
$
65

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
41

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
$
(579
)
(2) 
Salaries and Employee Benefits
 
 
(538
)
 
Total before Tax
 
 
211

 
Provision for Income Taxes
 
 
$
(327
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(262
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
(1) Amounts in parentheses indicate debits to profit/loss.
(2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost.