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Accumulated Comprehensive Loss
 6 Months Ended
Jun. 30, 2018
Accumulated Comprehensive Loss [Abstract]  
Accumulated Comprehensive Loss
Note 10 – Accumulated Comprehensive Loss

The following tables present the changes in accumulated other comprehensive loss by component net of tax for the three and six months ended June 30, 2018 and 2017 (in thousands):

 
 
Six months ended June 30, 2018
 
 
 
Unrealized gain
(loss) on available
for sale securities (a)
  
Defined Benefit Pension Items
(a)
  
Total
 
Balance as of December 31, 2017
 
$
(269
)
 
$
(3,129
)
 
$
(3,398
)
Change in Accounting policy for equity securities
  
1
   
-
   
1
 
Other comprehensive loss before reclassifications (net of tax)
  
(2,034
)
  
-
   
(2,034
)
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
-
   
74
   
74
 
Net current period other comprehensive loss
  
(2,034
)
  
74
   
(1,960
)
Balance as of June 30, 2018
 
$
(2,302
)
 
$
(3,055
)
 
$
(5,357
)
 
            
 
 
Six months ended June 30, 2017
 
 
 
Unrealized gain
(loss) on available
for sale securities (a)
  
Defined Benefit
Pension Items
(a)
  
Total
 
Balance as of December 31, 2016
 
$
1,306
  
$
(2,698
)
 
$
(1,392
)
Other comprehensive income  before reclassifications (net of tax)
  
478
   
-
   
478
 
Amounts reclassified from accumulated other
            
     comprehensive loss (net of tax)
  
(129
)
  
74
   
(55
)
Net current period other comprehensive income
  
349
   
74
   
423
 
Balance as of June 30, 2017
 
$
1,655
  
$
(2,624
)
 
$
(969
)
 
            
 
 
Three months ended June 30, 2018
 
 
 
Unrealized gain
(loss) on available
for sale securities (a)
  
Defined Benefit Pension Items
(a)
  
Total
 
Balance as of March 31, 2018
 
$
(1,885
)
 
$
(3,092
)
 
$
(4,977
)
Other comprehensive loss before reclassifications (net of tax)
  
(417
)
  
-
   
(417
)
Amounts reclassified from accumulated other
            
     comprehensive loss (net of tax)
  
-
   
37
   
37
 
Net current period other comprehensive income (loss)
  
(417
)
  
37
   
(380
)
Balance as of June 30, 2018
 
$
(2,302
)
 
$
(3,055
)
 
$
(5,357
)
 
            
 
 
Three months ended June 30, 2017
 
 
 
Unrealized gain
(loss) on available for sale securities (a)
  
Defined Benefit
Pension Items
(a)
  
Total
 
Balance as of March 31, 2017
 
$
1,238
  
$
(2,659
)
 
$
(1,421
)
Other comprehensive income before reclassifications (net of tax)
  
432
   
-
   
432
 
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
(15
)
  
35
   
20
 
Net current period other comprehensive income (loss)
  
417
   
35
   
452
 
Balance as of June 30, 2017
 
$
1,655
  
$
(2,624
)
 
$
(969
)
             
 (a) Amounts in parentheses indicate debits on the Consolidated Balalance Sheet            

The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three and six months ended June 30, 2018 and 2017 (in thousands):

 
Details about accumulated other comprehensive income (loss)
 
Amount reclassified from accumulated
comprehensive income (loss) (a)
 
Affected line item in the Consolidated Statement of Income
 
 
Three Months Ended June 30,
 
 
 
 
2018
  
2017
 
 
Unrealized gains and losses on available for sale securities
      
   
 
 
$
-
  
$
23
 
Available for sale securities gains, net
 
  
-
   
(8
)
Provision for income taxes
 
 
$
-
  
$
15
 
Net of tax
 
        
    
Defined benefit pension items
        
   
 
 
$
(47
)
 
$
(52
)
Salaries and employee benefits
 
  
10
   
17
 
Provision for income taxes
 
 
$
(37
)
 
$
(35
)
Net of tax
 
        
    
Total reclassifications
 
$
(37
)
 
$
(20
)
 
 
        
    
 
 
Six Months Ended June 30
 
 
 
  
2018
   
2017
 
 
Unrealized gains and losses on available for sale securities
        
   
 
 
$
-
  
$
195
 
Available for sale securities gains, net
 
  
-
   
(66
)
Provision for income taxes
 
 
$
-
  
$
129
 
Net of tax
 
        
    
Defined benefit pension items
        
   
 
 
$
(93
)
 
$
(112
)
Salaries and employee benefits
 
  
19
   
38
 
Provision for income taxes
 
 
$
(74
)
 
$
(74
)
Net of tax
 
        
    
Total reclassifications
 
$
(74
)
 
$
55
 
 
 
        
    
(a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income