XML 25 R15.htm IDEA: XBRL DOCUMENT v3.10.0.1
Accumulated Comprehensive Loss
 9 Months Ended
Sep. 30, 2018
Accumulated Comprehensive Loss [Abstract]  
Accumulated Comprehensive Loss
Note 9 – Accumulated Comprehensive Loss

The following tables present the changes in accumulated other comprehensive loss by component net of tax for the three and nine months ended September 30, 2018 and 2017 (in thousands):

 
 
Nine months ended September 30, 2018
 
 
 
Unrealized gain
(loss) on available
for sale securities (a)
  
Defined Benefit Pension Items
(a)
  
Total
 
Balance as of December 31, 2017
 
$
(269
)
 
$
(3,129
)
 
$
(3,398
)
Change in Accounting policy for equity securities
  
1
   
-
   
1
 
Other comprehensive income (loss) before reclassifications (net of tax)
  
(2,800
)
  
-
   
(2,800
)
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
6
   
110
   
116
 
Net current period other comprehensive income (loss)
  
(2,794
)
  
110
   
(2,684
)
Balance as of September 30, 2018
 
$
(3,062
)
 
$
(3,019
)
 
$
(6,081
)

 
 
Nine months ended September 30, 2017
 
 
 
Unrealized gain
(loss) on available
for sale securities (a)
  
Defined Benefit
Pension Items
(a)
  
Total
 
Balance as of December 31, 2016
 
$
1,306
  
$
(2,698
)
 
$
(1,392
)
Other comprehensive income (loss) before reclassifications (net of tax)
  
288
   
-
   
288
 
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
(135
)
  
111
   
(24
)
Net current period other comprehensive income
  
153
   
111
   
264
 
Balance as of September 30, 2017
 
$
1,459
  
$
(2,587
)
 
$
(1,128
)

 
 
Three months ended September 30, 2018
 
 
 
Unrealized gain
(loss) on available
for sale securities (a)
  
Defined Benefit Pension Items
(a)
  
Total
 
Balance as of June 30, 2018
 
$
(2,302
)
 
$
(3,055
)
 
$
(5,357
)
Other comprehensive income (loss) before reclassifications (net of tax)
  
(766
)
  
-
   
(766
)
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
6
   
36
   
42
 
Net current period other comprehensive income (loss)
  
(760
)
  
36
   
(724
)
Balance as of September 30, 2018
 
$
(3,062
)
 
$
(3,019
)
 
$
(6,081
)

 
 
Three months ended September 30, 2017
 
 
 
Unrealized gain
(loss) on available
for sale securities (a)
  
Defined Benefit
Pension Items (a)
  
Total
 
Balance as of June 30, 2017
 
$
1,655
  
$
(2,624
)
 
$
(969
)
Other comprehensive income (loss) before reclassifications (net of tax)
  
(190
)
  
-
   
(190
)
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
(6
)
  
37
   
31
 
Net current period other comprehensive income (loss)
  
(196
)
  
37
   
(159
)
Balance as of September 30, 2017
 
$
1,459
  
$
(2,587
)
 
$
(1,128
)
(a) Amounts in parentheses indicate debits on 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, 2018 and 2017 (in thousands):

Details about accumulated other comprehensive income (loss)
 
Amount reclassified from accumulated comprehensive income (loss) (a)
 
Affected line item in the Consolidated Statement of Income
 
 
Three Months Ended September 30,
 
 
 
 
2018
  
2017
 
 
Unrealized gains and losses on available for sale securities
      
   
 
 
$
(8
)
 
$
9
 
Available for sale securities gains, net
 
  
2
   
(3
)
Provision for income taxes
 
 
$
(6
)
 
$
6
 
Net of tax
 
        
    
Defined benefit pension items
        
   
 
 
$
(47
)
 
$
(56
)
Other expenses
 
  
11
   
19
 
Provision for income taxes
 
 
$
(36
)
 
$
(37
)
Net of tax
 
        
    
Total reclassifications
 
$
(42
)
 
$
(31
)
 

Details about accumulated other comprehensive income (loss)
 
Amount reclassified from accumulated comprehensive income (loss) (a)
 
Affected line item in the Consolidated Statement of Income
 
 
Nine Months Ended September 30
 
 
 
 
2018
  
2017
 
 
Unrealized gains and losses on available for sale securities
      
   
 
 
$
(8
)
 
$
204
 
Available for sale securities gains, net
 
  
2
   
(69
)
Provision for income taxes
 
 
$
(6
)
 
$
135
 
Net of tax
 
        
    
Defined benefit pension items
        
   
 
 
$
(140
)
 
$
(168
)
Other expenses
 
  
30
   
57
 
Provision for income taxes
 
 
$
(110
)
 
$
(111
)
Net of tax
 
        
    
Total reclassifications
 
$
(116
)
 
$
24
 
 
 
        
    
(a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income