XML 24 R23.htm IDEA: XBRL DOCUMENT v3.19.3
Accumulated Other Comprehensive Income (Tables)
9 Months Ended
Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Income
The following tables summarize the changes, net of tax, within each classification of accumulated other comprehensive income/(loss) for the three and nine months ended September 30, 2019 and 2018
 
 
Unrealized
 
 
 
 
 
 
gains and
 
2019
 
 
(Losses) on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, July 1,
 
$
12,460

 
$
(16,742
)
 
$
(4,282
)
Change in other comprehensive income (loss) before reclassification
 
4,128

 

 
4,128

Amounts reclassified from accumulated other comprehensive income
 
(4
)
 
303

 
299

Net current period other comprehensive income (loss)
 
4,124

 
303

 
4,427

Ending balance, September 30,
 
$
16,584

 
$
(16,439
)
 
$
145

 
 
 
 
 
 
 
 
 
Unrealized
 
 
 
 
 
 
gains and
 
2019
 
 
(Losses) on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, January 1,
 
$
(6,105
)
 
$
(17,349
)
 
$
(23,454
)
Change in other comprehensive income (loss) before reclassification
 
22,702

 

 
22,702

Amounts reclassified from accumulated other comprehensive income
 
(13
)
 
910

 
897

Net current period other comprehensive income (loss)
 
22,689

 
910

 
23,599

Ending balance, September 30,
 
$
16,584

 
$
(16,439
)
 
$
145

 
 
Unrealized
 
 
 
 
 
 
gains and
 
2018
 
 
(Losses) on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, July 1,
 
$
(9,625
)
 
$
(19,264
)
 
$
(28,889
)
Change in other comprehensive income (loss) before reclassification
 
(3,700
)
 

 
(3,700
)
Amounts reclassified from accumulated other comprehensive income
 
(2
)
 
281

 
279

Net current period other comprehensive income (loss)
 
(3,702
)
 
281

 
(3,421
)
Ending balance, September 30,
 
$
(13,327
)
 
$
(18,983
)
 
$
(32,310
)
 
 
 
 
 
 
 
 
 
Unrealized
 
 
 
 
 
 
gains and
 
2018
 
 
(Losses) on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, January 1,
 
$
2,258

 
$
(16,962
)
 
$
(14,704
)
Change in other comprehensive income (loss) before reclassification
 
(16,079
)
 

 
(16,079
)
Amounts reclassified from accumulated other comprehensive income
 
(4
)
 
843

 
839

Net current period other comprehensive income (loss)
 
(16,083
)
 
843

 
(15,240
)
ASU 2018-02 adjustment
 
498

 
(2,864
)
 
(2,366
)
Ending balance, September 30,
 
$
(13,327
)
 
$
(18,983
)
 
$
(32,310
)

Schedule Of Accumulated Other Comprehensive Income Loss Other Than Temporary Impairment
 
 
 
 
 
 
 
 
 
Balance
at
 
Current
Period
 
Balance
at
(Dollar amounts in thousands)
 
1/1/2019
 
Change
 
9/30/2019
Unrealized gains (losses) on securities available-for-sale
 
 
 
 
 
 
without other than temporary impairment
 
$
(8,446
)
 
$
22,332

 
$
13,886

Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

with other than temporary impairment
 
2,341

 
357

 
2,698

Total unrealized gain (loss) on securities available-for-sale
 
$
(6,105
)
 
$
22,689

 
$
16,584

Unrealized loss on retirement plans
 
(17,349
)
 
910

 
(16,439
)
TOTAL
 
$
(23,454
)
 
$
23,599

 
$
145

 
 
Balance
at
 
Current
Period
 
Balance
at
(Dollar amounts in thousands)
 
7/1/2018
 
Change
 
9/30/2018
Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

without other than temporary impairment
 
$
(11,592
)
 
$
(3,710
)
 
$
(15,302
)
Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

with other than temporary impairment
 
1,967

 
8

 
1,975

Total unrealized gain (loss) on securities available-for-sale
 
$
(9,625
)
 
$
(3,702
)
 
$
(13,327
)
Unrealized loss on retirement plans
 
(19,264
)
 
281

 
(18,983
)
TOTAL
 
$
(28,889
)
 
$
(3,421
)
 
$
(32,310
)
 
 
 
 
 
 
 
 
 
 
 
Balance
at
 
Current
Period
 
ASU 2018-02
 
Balance
at
(Dollar amounts in thousands)
 
1/1/2018
 
Change
 
Adjustment
 
9/30/2018
Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 
 
 

without other than temporary impairment
 
$
(1,371
)
 
$
(11,067
)
 
$
(2,864
)
 
$
(15,302
)
Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 
 
 

with other than temporary impairment
 
3,629

 
(1,654
)
 
 
 
1,975

Total unrealized income (loss) on securities available-for-sale
 
$
2,258

 
$
(12,721
)
 
$
(2,864
)
 
$
(13,327
)
Unrealized gain (loss) on retirement plans
 
(16,962
)
 
(2,519
)
 
498

 
(18,983
)
TOTAL
 
$
(14,704
)
 
$
(15,240
)
 
$
(2,366
)
 
$
(32,310
)

Accumulated Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
 
 
Three Months Ended September 30, 2019
 
 
Details about accumulated
 
Amount reclassified from
 
Affected line item in
other comprehensive
 
accumulated other
 
the statement where
income components
 
comprehensive income
 
net income is presented
 
 
(in thousands)
 
 
Unrealized gains and losses
 
$
6

 
Net securities gains (losses)
on available-for-sale
 
(2
)
 
Income tax expense
securities
 
$
4

 
Net of tax
 
 
 
 
 
Amortization of
 
$
(389
)
 
(a) Salary and benefits
retirement plan items
 
86

 
Income tax expense
 
 
$
(303
)
 
Net of tax
Total reclassifications for the period
 
$
(299
)
 
Net of tax
(a) Included in the computation of net periodic benefit cost. (see Footnote 6 for additional details).

 
 
 
 
 
 
 
Nine Months Ended September 30, 2019
 
 
Details about accumulated
 
Amount reclassified from
 
Affected line item in
other comprehensive
 
accumulated other
 
the statement where
income components
 
comprehensive income
 
net income is presented
 
 
(in thousands)
 
 
Unrealized gains and losses
 
$
18

 
Net securities gains (losses)
on available-for-sale
 
(5
)
 
Income tax expense
securities
 
$
13

 
Net of tax
 
 
 
 
 
Amortization of
 
$
(1,168
)
 
(a) Salary and benefits
retirement plan items
 
258

 
Income tax expense
 
 
$
(910
)
 
Net of tax
Total reclassifications for the period
 
$
(897
)
 
Net of tax

 
 
Three Months Ended September 30, 2018
 
 
Details about accumulated
 
Amount reclassified from
 
Affected line item in
other comprehensive
 
accumulated other
 
the statement where
income components
 
comprehensive income
 
net income is presented
 
 
(in thousands)
 
 
Unrealized gains and losses
 
$
3

 
Net securities gains (losses)
on available-for-sale
 
(1
)
 
Income tax expense
securities
 
$
2

 
Net of tax
 
 
 
 
 
Amortization of
 
$
(362
)
 
(a) Salary and benefits
retirement plan items
 
81

 
Income tax expense
 
 
$
(281
)
 
Net of tax
Total reclassifications for the period
 
$
(279
)
 
Net of tax

(a) Included in the computation of net periodic benefit cost. (see Footnote 6 for additional details).