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Accumulated Comprehensive Income
9 Months Ended
Sep. 30, 2015
Accumulated Comprehensive Income [Abstract]  
Accumulated Comprehensive Income
Note 9 – Accumulated Comprehensive Income
 
The following tables present the changes in accumulated other comprehensive income by component net of tax for the three and nine months ended September 30, 2015 and 2014 (in thousands):

 
Three months ended September 30, 2015
 
Unrealized gain
(loss) on available
for sale securities (a)
Defined Benefit
Pension Items (a)
Total
Balance as of June 30, 2015
 $                     2,430
 $     (2,259)
 $         171
Other comprehensive income (loss) before reclassifications, net of tax
                           722
               -
            722
Amounts reclassified from accumulated other
     
     comprehensive income (loss), net of tax
                           (85)
              34
             (51)
Net current period other comprehensive income
                           637
              34
            671
Balance as of September 30, 2015
 $                     3,067
 $     (2,225)
 $         842
       
 
Nine months ended September 30, 2015
 
Unrealized gain
(loss) on available
for sale securities (a)
Defined Benefit
Pension Items (a)
Total
Balance as of December 31, 2014
 $                     3,093
 $     (2,326)
 $         767
Other comprehensive income (loss) before reclassifications, net of tax
                           258
               -
            258
Amounts reclassified from accumulated other
     
     comprehensive income (loss), net of tax
                         (284)
            101
           (183)
Net current period other comprehensive income (loss)
                           (26)
            101
              75
Balance as of September 30, 2015
 $                     3,067
 $     (2,225)
 $         842

 
Three months ended September 30, 2014
 
Unrealized gain (loss)
on available for sale
securities (a)
Defined Benefit
Pension Items (a)
Total
Balance as of June 30, 2014
 $                     2,201
 $     (1,101)
 $      1,100
Other comprehensive income (loss) before reclassifications, net of tax
                           564
               -
            564
Amounts reclassified from accumulated other
     
     comprehensive income (loss), net of tax
                         (160)
                9
           (151)
Net current period other comprehensive income
                           404
                9
            413
Balance as of September  30, 2014
 $                     2,605
 $     (1,092)
 $      1,513
 
       
 
Nine months ended September 30, 2014
 
Unrealized gain (loss)
on available for sale
securities (a)
Defined Benefit
Pension Items (a)
Total
Balance as of December 31, 2013
 $                      (108)
 $     (1,117)
 $     (1,225)
Other comprehensive income (loss) before reclassifications, net of tax
                        3,035
               -
         3,035
Amounts reclassified from accumulated other
     
     comprehensive income (loss), net of tax
                         (322)
              25
           (297)
Net current period other comprehensive income
                        2,713
              25
         2,738
Balance as of September  30, 2014
 $                     2,605
 $     (1,092)
 $      1,513
       
(a) Amounts in parentheses indicate debits to the Consolidated Balance Sheet
   
 
The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three and nine months ended September 30, 2015 and 2014 (in thousands):

Details about accumulated other comprehensive income (loss)
Amount reclassified from accumulated comprehensive income (loss) (a)
 
Affected line item in the income statement where net Income is presented
 
Three Months Ended  September 30,
  
 
2015
2014
  
Unrealized gains and losses on available for sale securities
      
 
 $                          129
 $                    242
 
Investment securities gains, net
 
                             (44)
                       (82)
 
Provision for income taxes
 
 $                            85
 $                    160
 
Net of tax
Defined benefit pension items
      
 
 $                          (51)
 $                    (13)
 
Salaries and employee benefits
 
                               17
                           4
 
Provision for income taxes
 
 $                          (34)
 $                      (9)
 
Net of tax
Total reclassifications
 $                            51
 $                    151
  
        
 
Nine Months Ended  September 30,
  
 
2015
2014
  
Unrealized gains and losses on available for sale securities
      
 
 $                          430
 $                    488
 
Investment securities gains, net
 
                           (146)
                     (166)
 
Provision for income taxes
 
 $                          284
 $                    322
 
Net of tax
Defined benefit pension items
      
 
 $                        (153)
 $                    (38)
 
Salaries and employee benefits
 
                               52
                         13
 
Provision for income taxes
 
 $                        (101)
 $                    (25)
 
Net of tax
Total reclassifications
 $                          183
 $                    297
  
        
(a) Amounts in parentheses indicate expenses and other amounts indicate income