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Comprehensive Income
 6 Months Ended
Jun. 30, 2017
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Comprehensive Income
COMPREHENSIVE INCOME (In Thousands)

The following table presents the components of other comprehensive income for the three-month period ended June 30, 2017 and 2016:
Schedule of Comprehensive Income
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
 
 
Tax
 
 
 
 
 
Tax
 
 
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Amount
 
Benefit
 
Amount
 
Amount
 
Benefit
 
Amount
2017
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding (Losses) Gains Arising During the Period
$
666

 
$
(257
)
 
$
409

 
$
743

 
$
(287
)
 
$
456

Amortization of Net Retirement Plan Actuarial Loss
181

 
(109
)
 
72

 
359

 
(178
)
 
181

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

 
(1
)
 
(6
)
 
3

 
(3
)
  Other Comprehensive Income
$
844

 
$
(364
)
 
$
480

 
$
1,096

 
$
(462
)
 
$
634

 
 
 
 
 
 
 
 
 
 
 
 
2016
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Gains (Losses) Arising During the Period
$
1,123

 
$
(441
)
 
$
682

 
$
5,132

 
$
(2,013
)
 
$
3,119

Reclassification Adjustment for Securities Gains Included in Net Income
(144
)
 
56

 
(88
)
 
(144
)
 
56

 
(88
)
Amortization of Net Retirement Plan Actuarial Loss
168

 
(66
)
 
102

 
334

 
(131
)
 
203

Accretion of Net Retirement Plan Prior Service Credit
(4
)
 
2

 
(2
)
 
(7
)
 
3

 
(4
)
  Other Comprehensive Income
$
1,143

 
$
(449
)
 
$
694

 
$
5,315

 
$
(2,085
)
 
$
3,230



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:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
March 31, 2017
$
(335
)
 
$
(5,628
)
 
$
(717
)
 
$
(6,680
)
Other comprehensive income or loss before reclassifications
409

 
—

 
—

 
409

Amounts reclassified from accumulated other comprehensive income
—

 
72

 
(1
)
 
71

Net current-period other comprehensive income
409

 
72

 
(1
)
 
480

June 30, 2017
$
74

 
$
(5,556
)
 
$
(718
)
 
$
(6,200
)
 
 
 
 
 
 
 
 
March 31, 2016
$
3,066

 
$
(7,792
)
 
$
(710
)
 
$
(5,436
)
Other comprehensive income or loss before reclassifications
682

 
—

 
—

 
682

Amounts reclassified from accumulated other comprehensive income
(88
)
 
102

 
(2
)
 
12

Net current-period other comprehensive income
594

 
102

 
(2
)
 
694

June 30, 2016
$
3,660

 
$
(7,690
)
 
$
(712
)
 
$
(4,742
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Year-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2016
$
(382
)
 
$
(5,737
)
 
$
(715
)
 
$
(6,834
)
Other comprehensive income or loss before reclassifications
456

 
—

 
—

 
456

Amounts reclassified from accumulated other comprehensive income
—

 
181

 
(3
)
 
178

Net current-period other comprehensive income
456

 
181

 
(3
)
 
634

June 30, 2017
$
74

 
$
(5,556
)
 
$
(718
)
 
$
(6,200
)
 
 
 
 
 
 
 
 
December 31, 2015
$
629

 
$
(7,893
)
 
$
(708
)
 
$
(7,972
)
Other comprehensive income or loss before reclassifications
3,119

 
—

 
—

 
3,119

Amounts reclassified from accumulated other comprehensive income
(88
)
 
203

 
(4
)
 
111

Net current-period other comprehensive income
3,031

 
203

 
(4
)
 
3,230

June 30, 2016
$
3,660

 
$
(7,690
)
 
$
(712
)
 
$
(4,742
)
 
 
 
 
 
 
 
 
 

(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:
 
 
 
 
 
 
 
 
 
June 30, 2017
 
 
 
 
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
 
 
107

 
Provision for Income Taxes
 
 
$
(71
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(71
)
 
Net of Tax
 
 
 
 
 
June 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
 
$
4

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(168
)
(2) 
Salaries and Employee Benefits
 
 
(164
)
 
Total before Tax
 
 
64

 
Provision for Income Taxes
 
 
$
(100
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(12
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
For the Year-to-date periods ended:
 
 
 
 
 
 
 
 
 
June 30, 2017
 
 
 
 
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
 
$
6

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(359
)
(2) 
Salaries and Employee Benefits
 
 
(353
)
 
Total before Tax
 
 
175

 
Provision for Income Taxes
 
 
$
(178
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(178
)
 
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
 
 
 
 
 
 
 
 
 
 
June 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)
 
$
(334
)
(2) 
Salaries and Employee Benefits
 
 
(327
)
 
Total before Tax
 
 
128

 
Provision for Income Taxes
 
 
$
(199
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(111
)
 
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.