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Change in Accumulated Other Comprehensive (Loss) Income
 9 Months Ended
Sep. 30, 2017
Equity [Abstract]  
Change in Accumulated Other Comprehensive (Loss) Income
CHANGE IN ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
Accumulated other comprehensive (loss) income includes unrealized gains and losses on available-for-sale investments, unrealized gains and losses on cash flow hedges, as well as unrecognized prior service costs, transition costs, and actuarial gains and losses on defined benefit pension plans. Changes to accumulated other comprehensive (loss) income are presented net of tax as a component of stockholders' equity. Amounts that are reclassified out of accumulated other comprehensive (loss) income are recorded on the Consolidated Statement of Income either as a gain or loss.
Changes to accumulated other comprehensive (loss) income by component are shown net of taxes in the following tables for the period indicated:
 
(Dollars in thousands)
 
Net change in
investment
securities
available for sale
 
Net change
in securities
held to
maturity
 
Net
change in
defined
benefit
plan
 
Net change in
fair value of
derivative
used for cash
flow hedge
 
Total
Balance, June 30, 2017
 
$
(4,342
)
 
$
1,194

 
$
912

 
$
(1,622
)
 
$
(3,858
)
Other comprehensive income before reclassifications
 
1,289

 
—

 
—

 
42

 
1,331

Less: Amounts reclassified from accumulated other comprehensive (loss) income
 
(475
)
 
(99
)
 
(22
)
 
—

 
(596
)
Net current-period other comprehensive income (loss)
 
814

 
(99
)
 
(22
)
 
42

 
735

Balance, September 30, 2017
 
$
(3,528
)
 
$
1,095

 
$
890

 
$
(1,580
)
 
$
(3,123
)
Balance, June 30, 2016
 
$
12,841

 
$
1,592

 
$
1,244

 
$
—

 
$
15,677

Other comprehensive (loss) income before reclassifications
 
(1,112
)
 
—

 
—

 
61

 
(1,051
)
Less: Amounts reclassified from accumulated other comprehensive income
 
(645
)
 
(102
)
 
(20
)
 
—

 
(767
)
Net current-period other comprehensive (loss) income
 
(1,757
)
 
(102
)
 
(20
)
 
61

 
(1,818
)
Balance, September 30, 2016
 
$
11,084

 
$
1,490

 
$
1,224

 
$
61

 
$
13,859

 
 
 
 
 
 
 
 
 
 
 
Balance, December 31, 2016
 
$
(8,194
)
 
$
1,392

 
$
957

 
$
(1,772
)
 
$
(7,617
)
Other comprehensive income before reclassifications
 
5,802

 
—

 
—

 
192

 
5,994

Less: Amounts reclassified from accumulated other comprehensive (loss) income
 
(1,136
)
 
(297
)
 
(67
)
 
—

 
(1,500
)
Net current-period other comprehensive income (loss)
 
4,666

 
(297
)
 
(67
)
 
192

 
4,494

Balance, September 30, 2017
 
$
(3,528
)
 
$
1,095

 
$
890

 
$
(1,580
)
 
$
(3,123
)
Balance, December 31, 2015
 
$
(1,887
)
 
$
1,795

 
$
788

 
$
—

 
$
696

Other comprehensive income before reclassifications
 
14,143

 
—

 
—

 
61

 
14,204

Less: Amounts reclassified from accumulated other comprehensive (loss) income
 
(1,172
)
 
(305
)
 
436

 
—

 
(1,041
)
Net current-period other comprehensive income (loss)
 
12,971

 
(305
)
 
436

 
61

 
13,163

Balance, September 30, 2016
 
$
11,084

 
$
1,490

 
$
1,224

 
$
61

 
$
13,859


The Consolidated Statements of Income were impacted by components of other comprehensive income (loss) as shown in the table below:
 
(Dollars in thousands)
 
Three Months Ended September 30,
 
Affected line item in Consolidated Statements of Income
 
 
2017
 
2016
 
Securities available for sale:
 
 
 
 
 
 
Realized gains on securities transactions
 
$
(736
)
 
$
(1,040
)
 
Security gains, net
Income taxes
 
261

 
395

 
Income tax provision
Net of tax
 
$
(475
)
 
$
(645
)
 
 
Net unrealized holding gains on securities transferred between available-for-sale and held-to-maturity:
 
 
 
 
 
 
Amortization of net unrealized gains to income during the period
 
$
(159
)
 
$
(162
)
 
Interest income on investment securities
Income taxes
 
60

 
60

 
Income tax provision
Net of tax
 
$
(99
)
 
$
(102
)
 
 
Amortization of Defined Benefit Pension items:
 
 
 
 
 
 
Prior service (credits) costs
 
$
(19
)
 
$
(18
)
 
 
Actuarial (gains) losses
 
(18
)
 
(16
)
 
 
Total before tax
 
$
(37
)
 
$
(34
)
 
Salaries, benefits and other compensation
Income taxes
 
15

 
14

 
Income tax provision
Net of tax
 
(22
)
 
(20
)
 
 
Total reclassifications
 
$
(596
)
 
$
(767
)
 
 

(Dollars in thousands)
 
Nine Months Ended September 30,
 
Affected line item in Consolidated Statements of Income
 
 
2017
 
2016
 
Securities available for sale:
 
 
 
 
 
 
Realized gains on securities transactions
 
$
(1,764
)
 
$
(1,890
)
 
Security gains, net
Income taxes
 
628

 
718

 
Income tax provision
Net of tax
 
$
(1,136
)
 
$
(1,172
)
 
 
Net unrealized holding gains on securities transferred between available-for-sale and held-to-maturity:
 
 
 
 
 
 
Amortization of net unrealized gains to income during the period
 
$
(478
)
 
$
(492
)
 
Interest income on investment securities
Income taxes
 
181

 
187

 
Income tax provision
Net of tax
 
$
(297
)
 
$
(305
)
 
 
Amortization of Defined Benefit Pension items:
 
 
 
 
 
 
Prior service (credits) costs
 
$
(57
)
 
$
(44
)
 
 
Actuarial (gains) losses
 
(52
)
 
746

 
 
Total before tax
 
$
(109
)
 
$
702

 
Salaries, benefits and other compensation
Income taxes
 
42

 
(266
)
 
Income tax provision
Net of tax
 
(67
)
 
436

 
 
Total reclassifications
 
$
(1,500
)
 
$
(1,041
)