Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2017

Components of Other Comprehensive Income (Loss)

Accumulated other comprehensive income represents cumulative gains and losses that are not reflected in earnings. The components of other comprehensive income are as follows:



Three Months Ended March 31,	2017									2016
	Before Tax			Tax Effect			Net of Tax			Before Tax		Tax Effect			Net of Tax
Change in net unrealized gain (loss) on available for sale securities:
Net unrealized gain (loss)	$	52		$	(19	)	$	33		$	21	$	(8	)	$	13
Reclassification of net unrealized loss on securities transferred to held to maturity ⁽¹⁾	227			(85		)	142			—		—			—
Other reclassifications included in other revenue	(1		)	—			(1		)	—		—			—
Change in net unrealized gain (loss) on held to maturity securities:
Reclassification of net unrealized loss on securities transferred from available for sale ⁽¹⁾	(227		)	85			(142		)	—		—			—
Amortization of amounts previously recorded upon transfer from available for sale	2			(1		)	1			—		—			—
Other	(3		)	1			(2		)	1		—			1
Other comprehensive income (loss)	$	50		$	(19	)	$	31		$	22	$	(8	)	$	14


⁽¹⁾	See Note 3 for discussion of the transfer of securities from the AFS category to the HTM category during the first quarter of 2017.

Accumulated Other Comprehensive Income Balances

Accumulated other comprehensive income balances are as follows:



	Total Accumulated Other Comprehensive Income
Balance at December 31, 2015	$	(134	)
Net unrealized gain (loss) on available for sale securities	13
Other	1
Balance at March 31, 2016	$	(120	)
Balance at December 31, 2016	$	(163	)
Available for sale securities:
Net unrealized gain (loss)	33
Reclassification of net unrealized loss on securities transferred to held to maturity	142
Other reclassifications included in other revenue	(1		)
Held to maturity securities:
Reclassification of net unrealized loss on securities transferred from available for sale	(142		)
Amortization of amounts previously recorded upon transfer to held to maturity from available for sale	1
Other	(2		)
Balance at March 31, 2017	$	(132	)