XML 22 R12.htm IDEA: XBRL DOCUMENT v3.8.0.1
Note 3 - Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 30, 2017
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]
3
.
Accumulated Other Comprehensive
(Loss)
Income
 
The following table presents changes in accumulated other comprehensive
(loss) income by component, net of tax, for the periods indicated.
             
Three Months Ended
September 30,
  
201
7
    
201
6
  
(In thousands)
  
Unrealized
Gains
(Losses)
on Available
for Sale
Investment
Securities
    
Postretirement Benefit
Obligation
    
Total
    
Unrealized
Gains
(Losses)
on Available
for Sale
Investment
Securities
    
Postretirement Benefit
Obligation
    
Total
  
Beginning balance
   $
(1,079
 )   $
23
     $
(1,056
 )   $
7,516
     $
(419
 )   $
7,097
  
Other comprehensive
income (loss) before reclassifications
    
120
      
7
      
127
      
(1,531
 )    
-
      
(1,531
 )
Amounts reclassified from accumulated other comprehensive income
    
(2
 )    
1
      
(1
 )    
(2,454
 )    
9
      
(2,445
 )
Net current-period other comprehensive
income (loss)
    
118
      
8
      
126
      
(3,985
 )    
9
      
(3,976
 )
Ending balance
   $
(961
 )   $
31
     $
(930
 )   $
3,531
     $
(410
 )   $
3,121
  
                                                   
                 
Nine
Months Ended
September 30,
     2017       2016  
(In thousands)
    
Unrealized Gains
(Losses) on Available
for Sale Investment Securities
       Postretirement Benefit Obligation       Total      
Unrealized Gains
(Losses) on Available
for Sale
Investment Securities
       Postretirement Benefit Obligation       Total  
Beginning balance
   $
(3,363
 )   $
(45
 )   $
(3,408
 )   $
3,219
     $
(437
 )   $
2,782
  
Other comprehensive
income before reclassifications
    
2,397
      
25
      
2,422
      
2,905
      
-
      
2,905
  
Amounts reclassified from accumulated other comprehensive income
    
5
      
51
      
56
      
(2,593
 )    
27
      
(2,566
 )
Net current-period other comprehensive
income
    
2,402
      
76
      
2,478
      
312
      
27
      
339
  
Ending balance
   $
(961
 )   $
31
     $
(930
 )   $
3,531
     $
(410
 )   $
3,121
  
                                                 
The following table presents amounts reclassified out of accumulated other comprehensive
income by component for the periods indicated. Line items in the statement of income affected by the reclassification are also presented.
         
   
Amount Reclassified from Accumulated Other
Comprehensive Income
  
Affected Line Item in the
Statement Where Net Income is
Presented
   
Three Months Ended
September 30,
    
Nine
Months Ended
September 30,
    
(In thousands)
  
2017
    
2016
    
2017
    
2016
    
Unrealized gains
(losses) on available for sale investment securities
   $
3
     $
3,776
     $
(7
 )   $
3,990
  
Net g
ain (loss) on sales of available for sale investment securities
     
(1
 )    
(1,322
 )    
2
      
(1,397
 )
Income tax
expense
    $
2
     $
2,454
     $
(5
 )   $
2,593
  
Net of tax
                                   
Amortization related to postretirement benefits
                                  
Prior service costs
   $
-
     $
(12
 )   $
(75
 )   $
(37
 )
Salaries and employee benefits
Actuarial losses
    
(1
 )    
(1
 )    
(4
 )    
(4
 )
Salaries and employee benefits
     
(1
 )    
(13
 )    
(79
 )    
(41
 )
Total before tax
     
-
      
4
      
28
      
14
  
Income tax
expense
    $
(1
 )   $
(9
 )   $
(51
 )   $
(27
 )
Net of tax
                                   
Total reclassifications for the period
   $
1
     $
2,445
     $
(56
 )   $
2,566
  
Net of tax