Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2018

Comprehensive Income [Abstract]

Schedule of accumulated other comprehensive income (loss)

Comprehensive income (loss) is defined as the change in equity during a period for non-owner transactions and is divided into net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) includes revenues, expenses, gains, and losses that are excluded from earnings under current accounting standards. The components of accumulated other comprehensive income (loss) for the Company are as follows:

($ in thousands)	March 31, 2018			December 31, 2017			March 31, 2017
Unrealized gain (loss) on securities available for sale	$	(9,501	)		(2,211	)		(1,737	)
Deferred tax asset (liability)		2,220			517			644
Net unrealized gain (loss) on securities available for sale		(7,281	)		(1,694	)		(1,093	)
Additional pension asset (liability)		(3,148	)		(3,200	)		(4,961	)
Deferred tax asset (liability)		736			748			1,832
Net additional pension asset (liability)		(2,412	)		(2,452	)		(3,129	)
Total accumulated other comprehensive income (loss)	$	(9,693	)		(4,146	)		(4,222	)

Schedule of changes in accumulated other comprehensive income (loss)

The following table discloses the changes in accumulated other comprehensive income (loss) for the three months ended March 31, 2018 (all amounts are net of tax).

($ in thousands)	Unrealized Gain (Loss) on Securities Available for Sale			Additional Pension Asset (Liability)			Total
Beginning balance at January 1, 2018	$	(1,694	)		(2,452	)		(4,146	)
Other comprehensive income (loss) before reclassifications		(5,587	)		—			(5,587	)
Amounts reclassified from accumulated other comprehensive income		—			40			40
Net current-period other comprehensive income (loss)		(5,587	)		40			(5,547	)
Ending balance at March 31, 2018	$	(7,281	)		(2,412	)		(9,693	)

The following table discloses the changes in accumulated other comprehensive income (loss) for the three months ended March 31, 2017 (all amounts are net of tax).

($ in thousands)	Unrealized Gain (Loss) on Securities Available for Sale			Additional Pension Asset (Liability)			Total
Beginning balance at January 1, 2017	$	(1,947	)		(3,160	)		(5,107	)
Other comprehensive income (loss) before reclassifications		706			—			706
Amounts reclassified from accumulated other comprehensive income		148			31			179
Net current-period other comprehensive income (loss)		854			31			885
Ending balance at March 31, 2017	$	(1,093	)		(3,129	)		(4,222	)