Accumulated Other Comprehensive (Loss) Income

9 Months Ended

Sep. 30, 2018

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Accumulated Other Comprehensive (Loss) Income

Accumulated Other Comprehensive (Loss) Income

The following table details the components of accumulated other comprehensive (loss) income for the three and nine month periods ended September 30, 2018 and 2017:

(dollars in thousands)	Net Change in Unrealized Gains on Available-for- Sale Investment Securities			Net Change in Unfunded Pension Liability			Accumulated Other Comprehensive Loss
Balance, June 30, 2018	$	(9,669	)	$	(1,522	)	$	(11,191	)
Other comprehensive (loss) income	(2,319		)	108			(2,211		)
Balance, September 30, 2018	$	(11,988	)	$	(1,414	)	$	(13,402	)
Balance, June 30, 2017	$	(433	)	$	(1,131	)	$	(1,564	)
Other comprehensive income	149			15			164
Balance, September 30, 2017	$	(284	)	$	(1,116	)	$	(1,400	)

(dollars in thousands)	Net Change in Unrealized Gains on Available-for- Sale Investment Securities			Net Change in Unfunded Pension Liability			Accumulated Other Comprehensive Loss
Balance, December 31, 2017	$	(2,861	)	$	(1,553	)	$	(4,414	)
Other comprehensive (loss) income	(9,127		)	139			(8,988		)
Balance, September 30, 2018	$	(11,988	)	$	(1,414	)	$	(13,402	)
Balance, December 31, 2016	$	(1,231	)	$	(1,178	)	$	(2,409	)
Other comprehensive income	947			62			1,009
Balance, September 30, 2017	$	(284	)	$	(1,116	)	$	(1,400	)

The following table details the amounts reclassified from each component of accumulated other comprehensive loss to each component’s applicable income statement line, for the three and nine month periods ended September 30, 2018 and 2017:

	Amount Reclassified from Accumulated Other Comprehensive Loss
Description of Accumulated Other Comprehensive Loss Component	Three Months Ended September 30,				Affected Income Statement Category
	2018		2017
Net unrealized gain on investment securities available for sale:
Realization of gain on sale of investment securities available for sale	$	—	$	72	Net gain on sale of available for sale investment securities
Realization of gain on transfer of investment securities available for sale to trading	—		—		Other operating income
Total	$	—	$	72
Income tax effect	—		25		Income tax expense
Net of income tax	$	—	$	47	Net income
Unfunded pension liability:
Amortization of net loss included in net periodic pension costs*	$	25	$	24	Other operating expenses
Income tax effect	5		8		Income tax expense
Net of income tax	$	20	$	16	Net income

	Amount Reclassified from Accumulated Other Comprehensive Loss
Description of Accumulated Other Comprehensive Loss Component	Nine Months Ended September 30,				Affected Income Statement Category
	2018		2017
Net unrealized gain on investment securities available for sale:
Realization of gain on sale of investment securities available for sale	$	7	$	73	Net gain on sale of available for sale investment securities
Realization of gain on transfer of investment securities available for sale to trading	417		—		Other operating income
Total	$	424	$	73
Income tax effect	89		27		Income tax expense
Net of income tax	$	335	$	46	Net income
Unfunded pension liability:
Amortization of net loss included in net periodic pension costs*	$	75	$	71	Other operating expenses
Income tax effect	15		25		Income tax expense
Net of income tax	$	60	$	46	Net income

*Accumulated other comprehensive loss components are included in the computation of net periodic pension cost.