ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Sep. 30, 2019

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

NOTE 10. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) net of tax for the three months ended September 30, 2019 and 2018:

	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at July 1, 2019	$	10,818	$	(1,318)	$	9,500
Other comprehensive income before reclassification		3,935		0		3,935
Amounts reclassified from accumulated other comprehensive income (loss)		(6)		38		32
Net current period other comprehensive income		3,929		38		3,967
Balance at September 30, 2019	$	14,747	$	(1,280)	$	13,467

	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at July 1, 2018	$	(8,041)	$	(1,669)	$	(9,710)
Other comprehensive income before reclassification		(3,616)		0		(3,616)
Amounts reclassified from accumulated other comprehensive income (loss)		0		50		50
Net current period other comprehensive income		(3,616)		50		(3,566)
Balance at September 30, 2018	$	(11,657)	$	(1,619)	$	(13,276)

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) net of tax for the nine months ended September 30, 2019 and 2018:

	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at January 1, 2019	$	(4,796)	$	(1,395)	$	(6,191)
Other comprehensive income before reclassification		19,636		0		19,636
Amounts reclassified from accumulated other comprehensive income (loss)		(94)		116		22
Net current period other comprehensive income		19,542		116		19,658
Balance at September 30, 2019	$	14,746	$	(1,279)	$	13,467

	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at January 1, 2018	$	784	$	(1,454)	$	(670)
Other comprehensive income before reclassification		(12,519)		0		(12,519)
Amounts reclassified from accumulated other comprehensive income (loss)		6		148		154
Net current period other comprehensive income		(12,513)		148		(12,365)
Adoption of ASU 2018‑02		140		(313)		(173)
Adoption of ASU 2016‑01		(68)		0		(68)
Balance at September 30, 2018	$	(11,657)	$	(1,619)	$	(13,276)

Reclassifications out of accumulated comprehensive income for the three months ended September 30, 2019 are as follows:

Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented
(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	6	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		6	Net of tax
Amortization of defined benefit pension items		(51)	Other expense
Tax effect		13	Income tax expense
Subtotal		(38)	Net of tax
Total reclassifications for the period	$	(32)	Net income

Reclassifications out of accumulated comprehensive income for the three months ended September 30, 2018 are as follows:

Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented
(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	0	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		0	Net of tax
Amortization of defined benefit pension items		(67)	Other expense
Tax effect		17	Income tax expense
Subtotal		(50)	Net of tax
Total reclassifications for the period	$	(50)	Net income

Reclassifications out of accumulated comprehensive income for the nine months ended September 30, 2019 are as follows:

Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented
(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	94	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		94	Net of tax
Amortization of defined benefit pension items		(154)	Other expense
Tax effect		38	Income tax expense
Subtotal		(116)	Net of tax
Total reclassifications for the period	$	(22)	Net income

Reclassifications out of accumulated comprehensive income for the nine months ended September 30, 2018 are as follows:

Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented
(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	(6)	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		(6)	Net of tax
Amortization of defined benefit pension items		(200)	Other expense
Tax effect		52	Income tax expense
Subtotal		(148)	Net of tax
Total reclassifications for the period	$	(154)	Net income