Accumulated Other Comprehensive Income (Loss) (''AOCI'')

9 Months Ended

Sep. 30, 2017

Accumulated Other Comprehensive Income (Loss) ("AOCI")

Accumulated Other Comprehensive Income (Loss) ("AOCI")

3) Accumulated Other Comprehensive Income (Loss) (“AOCI”)

The following table reflects the changes in AOCI by component for the periods indicated:

	Three Months Ended September 30, 2017 and 2016
			Unamortized
			Unrealized
	Unrealized		Gain on
	Gains (Losses) on		Available-
	Available-		for-Sale		Defined
	for-Sale		Securities		Benefit
	Securities		Reclassified		Pension
	and I/O		to Held-to-		Plan
	Strips(1)		Maturity		Items		Total
	(Dollars in thousands)
Beginning balance July 1, 2017, net of taxes	$	877	$	321	$	(7,665)	$	(6,467)
Other comprehensive income (loss) before reclassification, net of taxes		312		—		(7)		305
Amounts reclassified from other comprehensive income (loss), net of taxes		—		(7)		29		22
Net current period other comprehensive income (loss), net of taxes		312		(7)		22		327
Ending balance September 30, 2017, net of taxes	$	1,189	$	314	$	(7,643)	$	(6,140)
Beginning balance July 1, 2016, net of taxes	$	5,170	$	351	$	(7,663)	$	(2,142)
Other comprehensive income (loss) before reclassification, net of taxes		121		—		(6)		115
Amounts reclassified from other comprehensive income (loss), net of taxes		—		(8)		27		19
Net current period other comprehensive income (loss), net of taxes		121		(8)		21		134
Ending balance September 30, 2016, net of taxes	$	5,291	$	343	$	(7,642)	$	(2,008)

	Nine Months Ended September 30, 2017 and 2016
			Unamortized
			Unrealized
	Unrealized		Gain on
	Gains (Losses) on		Available-
	Available-		for-Sale		Defined
	for-Sale		Securities		Benefit
	Securities		Reclassified		Pension
	and I/O		to Held-to-		Plan
	Strips		Maturity		Items		Total
	(Dollars in thousands)
Beginning balance January 1, 2017, net of taxes	$	(540)	$	336	$	(7,710)	$	(7,914)
Other comprehensive (loss) before reclassification, net of taxes		1,725		—		(22)		1,703
Amounts reclassified from other comprehensive income (loss), net of taxes		4		(22)		89		71
Net current period other comprehensive income (loss), net of taxes		1,729		(22)		67		1,774
Ending balance September 30, 2017, net of taxes	$	1,189	$	314	$	(7,643)	$	(6,140)
Beginning balance January 1, 2016, net of taxes	$	1,090	$	403	$	(7,713)	$	(6,220)
Other comprehensive (loss) before reclassification, net of taxes		4,507		—		(11)		4,496
Amounts reclassified from other comprehensive income (loss), net of taxes		(306)		(60)		82		(284)
Net current period other comprehensive income (loss), net of taxes		4,201		(60)		71		4,212
Ending balance September 30, 2016, net of taxes	$	5,291	$	343	$	(7,642)	$	(2,008)

	Amounts Reclassified from
	AOCI(1)
	Three Months Ended
	September 30,				Affected Line Item Where
Details About AOCI Components	2017		2016		Net Income is Presented
	(Dollars in thousands)
Unrealized (loss) gains on available-for-sale securities and I/O strips	$	—	$	—	Gain on sales of securities
		—		—	Income tax expense
		—		—	Net of tax
Amortization of unrealized gain on securities available-for-sale that were reclassified to securities held-to-maturity		12		13	Interest income on taxable securities
		(5)		(5)	Income tax expense
		7		8	Net of tax
Amortization of defined benefit pension plan items (1)
Prior transition obligation		18		13
Actuarial losses		(69)		(60)
		(51)		(47)	Income before income tax
		22		20	Income tax benefit
		(29)		(27)	Net of tax
Total reclassification for the year	$	(22)	$	(19)

(1) This AOCI component is included in the computation of net periodic benefit cost (see Note 8—Benefit Plans) and includes split-dollar life insurance benefit plan.

	Amounts Reclassified from
	AOCI(1)
	Nine Months Ended
	September 30,
Details About AOCI Components	2017		2016		Net Income is Presented
	(Dollars in thousands)
Unrealized gains on available-for-sale securities and I/O strips	$	(6)	$	527	Gain (loss) on sales of securities
		2		(221)	Income tax expense
		(4)		306	Net of tax
Amortization of unrealized gain on securities available-for-sale that were reclassified to securities held-to-maturity		38		103	Interest income on taxable securities
		(16)		(43)	Income tax expense
		22		60	Net of tax
Amortization of defined benefit pension plan items (1)
Prior transition obligation		53		39
Actuarial losses		(207)		(180)
		(154)		(141)	Income before income tax
		65		59	Income tax benefit
		(89)		(82)	Net of tax
Total reclassification from AOCI for the year	$	(71)	$	284

(1) This AOCI component is included in the computation of net periodic benefit cost (see Note 8—Benefit Plans) and includes split-dollar life insurance benefit plan.