Accumulated Other Comprehensive Inocme (Loss)

9 Months Ended

Sep. 30, 2017

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

Note 15 — Accumulated Other Comprehensive Income (Loss)

The changes in each components of accumulated other comprehensive income (loss), net of tax, were as follows:

			Unrealized Gains
			and Losses		Gains and
			on Securities		Losses on
	Benefit		Available		Cash Flow
(Dollars in thousands)	Plans		for Sale		Hedges		Total
Three Months Ended September 30, 2017
Balance at June 30, 2017	$	(5,962)	$	2,506	$	(241)	$	(3,697)
Other comprehensive income before reclassifications		—		80		3		83
Amounts reclassified from accumulated other comprehensive income (loss)		116		(325)		35		(174)
Net comprehensive income (loss)		116		(245)		38		(91)
Balance at September 30, 2017	$	(5,846)	$	2,261	$	(203)	$	(3,788)
Three Months Ended September 30, 2016
Balance at June 30, 2016	$	(5,762)	$	12,752	$	(480)	$	6,510
Other comprehensive income (loss) before reclassifications		—		(2,715)		32		(2,683)
Amounts reclassified from accumulated other comprehensive income		126		—		42		168
Net comprehensive income (loss)		126		(2,715)		74		(2,515)
Balance at September 30, 2016	$	(5,636)	$	10,037	$	(406)	$	3,995
Nine Months Ended September 30, 2017
Balance at December 31, 2016	$	(6,195)	$	(1,708)	$	(308)	$	(8,211)
Other comprehensive income (loss) before reclassifications		—		4,362		(35)		4,327
Amounts reclassified from accumulated other comprehensive income (loss)		349		(393)		140		96
Net comprehensive income		349		3,969		105		4,423
Balance at September 30, 2017	$	(5,846)	$	2,261	$	(203)	$	(3,788)
Nine Months Ended September 30, 2016
Balance at December 31, 2015	$	(6,015)	$	2,588	$	(444)	$	(3,871)
Other comprehensive income (loss) before reclassifications		—		7,524		(91)		7,433
Amounts reclassified from accumulated other comprehensive income (loss)		379		(75)		129		433
Net comprehensive income		379		7,449		38		7,866
Balance at September 30, 2016	$	(5,636)	$	10,037	$	(406)	$	3,995

The table below presents the reclassifications out of accumulated other comprehensive income (loss), net of tax:

	Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
(Dollars in thousands)	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
Accumulated Other Comprehensive Income (Loss) Component	2017		2016		2017		2016		Income Statement Line Item Affected
Loss on cash flow hedges:
Interest rate contracts	$	57	$	69	$	226	$	209	Interest expense
		(22)		(27)		(86)		(80)	Provision for income taxes
		35		42		140		129	Net income
Gains on sales of available for sale securities:
	$	(1,278)	$	—	$	(1,388)	$	(122)	Securities gains, net
		487		—		529		47	Provision for income taxes
		(791)		—		(859)		(75)	Net income
Other-than-temporary impairment losses on available for sale securities:
	$	753	$	—	$	753	$	—	Other-than-temporary impairment losses
		(287)		—		(287)		—	Provision for income taxes
		466		—		466		—	Net income
Amortization of defined benefit pension:
Actuarial losses	$	188	$	204	$	564	$	612	Salaries and employee benefits
		(72)		(78)		(215)		(233)	Provision for income taxes
		116		126		349		379	Net income
Total reclassifications for the period	$	(640)	$	168	$	(370)	$	433