Changes in Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2016

Changes in Accumulated Other Comprehensive Income (Loss)

Note 12: Changes in Accumulated Other Comprehensive Income (Loss)

The balances in accumulated other comprehensive income (loss) are shown in the following tables:

	For the Three Months Ended September 30, 2016
	Net Unrealized			Pension and			Accumulated Other
	Gains (Losses)			Post-retirement			Comprehensive
(Dollars in thousands)	on Securities			Benefit Plans			Income (Loss)
Balance July 1, 2016	$	624		$	(883	)	$	(259	)
Change in net unrealized holding gains on securities, before reclassification		—			—			—
Reclassification for previously unrealized net gains recognized in income, net of tax expense of $62		(118	)		—			(118	)
Balance September 30, 2016	$	506		$	(883	)	$	(377	)
	For the Three Months Ended September 30, 2015
	Net Unrealized Gains (Losses)			Pension and Post-retirement			Accumulated Other Comprehensive
(Dollars in thousands)	on Securities			Benefit Plans			Income (Loss)
Balance July 1, 2015	$	(130	)	$	(966	)	$	(1,096	)
Change in net unrealized holding gains on securities, before reclassification, net of tax expense of $136		267			—			267
Reclassification for previously unrealized net gains recognized in income, net of tax expense of $0		(2	)		—			(2	)
Balance September 30, 2015	$	135		$	(966	)	$	(831	)

	For the Nine Months Ended September 30 , 2016
	Net Unrealized Gains (Losses)			Pension and Post-retirement			Accumulated Other Comprehensive
(Dollars in thousands)	on Securities			Benefit Plans			Income (Loss)
Balance January 1, 2016	$	107		$	(883	)	$	(776	)
Change in net unrealized holding gains on securities, before reclassification, net of tax expense of $305		590			—			590
Reclassification for previously unrealized net gains recognized in income, net of tax expense of $99		(191	)		—			(191	)
Balance September 30, 2016	$	506		$	(883	)	$	(377	)
	For the Nine Months Ended September 30, 2015
	Net Unrealized Gains (Losses)			Pension and Post-retirement			Accumulated Other Comprehensive
(Dollars in thousands)	on Securities			Benefit Plans			Income (Loss)
Balance January 1, 2015	$	45		$	(966	)	$	(921	)
Change in net unrealized holding losses on securities, before reclassification, net of tax expense of $47		93			—			93
Reclassification for previously unrealized net gains recognized in income, net of tax expense of $1		(3	)		—			(3	)
Balance September 30, 2015	$	135		$	(966	)	$	(831	)

Reclassification for previously unrealized gains (losses) and impairments on securities are reported in the Consolidated Statements of Income as follows. No unrealized gains (losses) on pension and post-employment related costs were reclassified to the Consolidated Statements of Income in the three and nine months ended September 30, 2016 and 2015.

Accumulated Other Comprehensive Income (Loss)

Reclassification for the Three Months Ended

Holding Losses on Securities

(Dollars in thousands)	September 30, 2016			September 30, 2015
Net gains on sale of securities available-for-securities	$	180		$	2
Tax expense		(62	)		—
Impact on net income	$	118		$	2

Accumulated Other Comprehensive Income (Loss)

Reclassification for the Nine Months Ended

Holding Losses on Securities

(Dollars in thousands)	September 30, 2016			September 30, 2015
Net gains on sale of securities available-for-securities	$	290		$	4
Tax expense		(99	)		(1	)
Impact on net income	$	191		$	3