Comprehensive Income (Loss) (Tables)

6 Months Ended

Jun. 30, 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)	June 30, 2018			December 31, 2017			June 30, 2017
Unrealized gain (loss) on securities available for sale	$	(11,513	)		(2,211	)		252
Deferred tax asset (liability)		2,691			517			(93	)
Net unrealized gain (loss) on securities available for sale		(8,822	)		(1,694	)		159
Additional pension asset (liability)		(3,097	)		(3,200	)		(4,907	)
Deferred tax asset (liability)		724			748			1,816
Net additional pension asset (liability)		(2,373	)		(2,452	)		(3,091	)
Total accumulated other comprehensive income (loss)	$	(11,195	)		(4,146	)		(2,932	)

Schedule of changes in accumulated other comprehensive income (loss)

The following table discloses the changes in accumulated other comprehensive income (loss) for the six months ended June 30, 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		(7,128	)		—			(7,128	)
Amounts reclassified from accumulated other comprehensive income		—			79			79
Net current-period other comprehensive income (loss)		(7,128	)		79			(7,049	)
Ending balance at June 30, 2018	$	(8,822	)		(2,373	)		(11,195	)

The following table discloses the changes in accumulated other comprehensive income (loss) for the six months ended June 30, 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		1,958			—			1,958
Amounts reclassified from accumulated other comprehensive income		148			69			217
Net current-period other comprehensive income (loss)		2,106			69			2,175
Ending balance at June 30, 2017	$	159			(3,091	)		(2,932	)