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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
6 Months Ended
Jun. 30, 2017
Stockholders Equity Note [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
NOTE 10. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the six months ended June 30, 2017 and the year ended December 31, 2016:

 
Unrealized
 
 
 
 
 
Gains and
 
 
 
 
 
Losses on
 
Defined
 
 
 
Available-
 
Benefit
 
 
 
for-Sales
 
Pension
 
 
(dollars in thousands)
Securities
 
Items
 
Total
Balance at December 31, 2016
 $(722)
 
 $(1,665)
 
 $(2,387)
Other comprehensive income before reclassification
2,706
 
0
 
2,706
Amounts reclassified from accumulated other comprehensive income (loss)
(31)
 
81
 
50
    Net current period other comprehensive income
2,675
 
81
 
2,756
Balance at June 30, 2017
 $1,953
 
 $(1,584)
 
 $369


 
Unrealized
 
 
 
 
 
Gains and
 
 
 
 
 
Losses on
 
Defined
 
 
 
Available-
 
Benefit
 
 
 
for-Sales
 
Pension
 
 
(dollars in thousands)
Securities
 
Items
 
Total
Balance at December 31, 2015
 $3,836
 
 $(1,694)
 
 $2,142
Other comprehensive income before reclassification
(4,518)
 
(101)
 
(4,619)
Amounts reclassified from accumulated other comprehensive income (loss)
(40)
 
130
 
90
    Net current period other comprehensive income
(4,558)
 
29
 
(4,529)
Balance at December 31, 2016
 $(722)
 
 $(1,665)
 
 $(2,387)
 
Reclassifications out of accumulated comprehensive income for the three months ended June 30, 2017 are as follows:


Details about
 
Amount
 
Affected Line Item
Accumulated Other
 
Reclassified From
 
in the Statement
Comprehensive
 
Accumulated Other
 
Where Net
Income Components
 
Comprehensive Income
 
Income is Presented
 
 
 
 
 
(dollars in thousands)
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 $49
 
Net securities gains (losses)
Tax effect
 
(21)
 
Income tax expense
 
 
28
 
Net of tax
Amortization of defined benefit pension items
 
(67)
 
Salaries and employee benefits
Tax effect
 
26
 
Income tax expense
 
 
(41)
 
Net of tax
Total reclassifications for the period
 
 $(13)
 
Net income

Reclassifications out of accumulated comprehensive income for the three months ended June 30, 2016 are as follows:


Details about
 
Amount
 
Affected Line Item
Accumulated Other
 
Reclassified From
 
in the Statement
Comprehensive
 
Accumulated Other
 
Where Net
Income Components
 
Comprehensive Income
 
Income is Presented
 
 
 
 
 
(dollars in thousands)
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 $0
 
Net securities gains (losses)
Tax effect
 
0
 
Income tax expense
 
 
0
 
Net of tax
Amortization of defined benefit pension items
 
(54)
 
Salaries and employee benefits
Tax effect
 
21
 
Income tax expense
 
 
(33)
 
Net of tax
Total reclassifications for the period
 
 $(33)
 
Net income
Reclassifications out of accumulated comprehensive income for the six months ended June 30, 2017 are as follows:


Details about
 
Amount
 
Affected Line Item
Accumulated Other
 
Reclassified From
 
in the Statement
Comprehensive
 
Accumulated Other
 
Where Net
Income Components
 
Comprehensive Income
 
Income is Presented
 
 
 
 
 
(dollars in thousands)
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 $52
 
Net securities gains (losses)
Tax effect
 
(21)
 
Income tax expense
 
 
31
 
Net of tax
Amortization of defined benefit pension items
 
(133)
 
Salaries and employee benefits
Tax effect
 
52
 
Income tax expense
 
 
(81)
 
Net of tax
Total reclassifications for the period
 
 $(50)
 
Net income


Reclassifications out of accumulated comprehensive income for the six months ended June 30, 2016 are as follows:


Details about
 
Amount
 
Affected Line Item
Accumulated Other
 
Reclassified From
 
in the Statement
Comprehensive
 
Accumulated Other
 
Where Net
Income Components
 
Comprehensive Income
 
Income is Presented
 
 
 
 
 
(dollars in thousands)
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 $52
 
Net securities gains (losses)
Tax effect
 
(21)
 
Income tax expense
 
 
31
 
Net of tax
Amortization of defined benefit pension items
 
(108)
 
Salaries and employee benefits
Tax effect
 
43
 
Income tax expense
 
 
(65)
 
Net of tax
Total reclassifications for the period
 
 $(34)
 
Net income