Note 14 - Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2019

Notes Tables

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	For the three months ended September 30, 2019
	Unrealized Gains			Unrealized Gains
	(Losses) on			(Losses) on						Fair Value
	Available for Sale			Cash flow			Defined Benefit			Option Elected
	Securities			Hedges			Pension Items			on Liabilities		Total
	(In thousands)
Beginning balance, net of tax	$	(3,815	)	$	(6,132	)	$	(1,658	)	$	989	$	(10,616	)
Other comprehensive income before reclassifications, net of tax		(475	)		(1,664	)		-			61		(2,078	)
Amounts reclassified from accumulated other comprehensive income, net of tax					(282	)		7			-		(275	)
Net current period other comprehensive income (loss), net of tax		(475	)		(1,946	)		7			61		(2,353	)
Ending balance, net of tax	$	(4,290	)	$	(8,078	)	$	(1,651	)	$	1,050	$	(12,969	)

	For the three months ended September 30, 2018
	Unrealized Gains			Unrealized Gains
	(Losses) on			(Losses) on						Fair Value
	Available for Sale			Cash flow			Defined Benefit			Option Elected
	Securities			Hedges			Pension Items			on Liabilities		Total
	(In thousands)
Beginning balance, net of tax	$	(16,501	)	$	8,027		$	(4,325	)	$	792	$	(12,007	)
Other comprehensive income before reclassifications, net of tax		(3,505	)		1,950			-			9		(1,546	)
Amounts reclassified from accumulated other comprehensive income, net of tax		-			(80	)		84			-		4
Net current period other comprehensive income (loss), net of tax		(3,505	)		1,870			84			9		(1,542	)
Ending balance, net of tax	$	(20,006	)	$	9,897		$	(4,241	)	$	801	$	(13,549	)

	For the nine months ended September 30, 2019
	Unrealized Gains			Unrealized Gains
	(Losses) on			(Losses) on						Fair Value
	Available for Sale			Cash flow			Defined Benefit			Option Elected
	Securities			Hedges			Pension Items			on Liabilities		Total
	(In thousands)
Beginning balance, net of tax	$	(15,649	)	$	3,704		$	(1,673	)	$	866	$	(12,752	)
Other comprehensive income before reclassifications, net of tax		11,349			(10,914	)		-			184		619
Amounts reclassified from accumulated other comprehensive income, net of tax		10			(868	)		22			-		(836	)
Net current period other comprehensive income (loss), net of tax		11,359			(11,782	)		22			184		(217	)
Ending balance, net of tax	$	(4,290	)	$	(8,078	)	$	(1,651	)	$	1,050	$	(12,969	)

	For the nine months ended September 30, 2018
	Unrealized Gains			Unrealized Gains
	(Losses) on			(Losses) on					Fair Value
	Available for Sale			Cash flow		Defined Benefit			Option Elected
	Securities			Hedges		Pension Items			on Liabilities		Total
	(In thousands)
Beginning balance, net of tax	$	(5,522	)	$	231	$	(3,695	)	$	-	$	(8,986	)
Reclassification of the Income Tax Effects of the Tax Cuts and Jobs Act from AOCL to Retained Earnings		(1,325	)		50		(798	)		-		(2,073	)
Impact of adoption of Accounting Standard Update 2016-01		-			-		-			779		779
Other comprehensive income before reclassifications, net of tax		(13,159	)		9,455		-			22		(3,682	)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax		-			161		252			-		413
Net current period other comprehensive income, net of tax		(13,159	)		9,616		252			22		(3,269	)
Ending balance, net of tax	$	(20,006	)	$	9,897	$	(4,241	)	$	801	$	(13,549	)

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

For the three months ended September 30, 2019
	Amounts Reclassified from
Details about Accumulated Other	Accumulated Other			Affected Line Item in the Statement
Comprehensive Loss Components	Comprehensive Loss			Where Net Income is Presented
	(In thousands)
Unrealized gains (losses) on available for sale securities	$	-		Net loss on sale of securities
		-		Provision for income taxes
	$	-		Net of tax
Cash flow hedges:
Interest rate swaps	$	409		Other interest expense
		(127	)	Provision for income taxes
	$	282		Net of tax
Amortization of defined benefit pension items:
Actuarial gain (losses)	$	(33	)(1)	Other operating expense
Prior service credits		22	(1)	Other operating expense
		(11	)	Total before tax
		4		Provision for income taxes
	$	(7	)	Net of tax

For the three months ended September 30, 2018
	Amounts Reclassified from
Details about Accumulated Other	Accumulated Other			Affected Line Item in the Statement
Comprehensive Loss Components	Comprehensive Loss			Where Net Income is Presented
	(In thousands)
Cash flow hedges:
Interest rate swaps	$	116		Other interest expense
		(36	)	Tax expense
	$	80		Net of tax
Amortization of defined benefit pension items:
Actuarial losses	$	(132	)(1)	Other operating expense
Prior service credits		10	(1)	Other operating expense
		(122	)	Total before tax
		38		Tax benefit
	$	(84	)	Net of tax

For the nine months ended September 30, 2019
	Amounts Reclassified from
Details about Accumulated Other	Accumulated Other			Affected Line Item in the Statement
Comprehensive Loss Components	Comprehensive Loss			Where Net Income is Presented
	(In thousands)
Unrealized gains (losses) on available for sale securities	$	(15	)	Net loss on sale of securities
		5		Provision for income taxes
	$	(10	)	Net of tax
Cash flow hedges:
Interest rate swaps	$	1,257		Other interest income
		(389	)	Provision for income taxes
	$	868		Net of tax
Amortization of defined benefit pension items:
Actuarial gain (losses)	$	(96	)(1)	Other operating expense
Prior service credits		64	(1)	Other operating expense
		(32	)	Total before tax
		10		Provision for income taxes
	$	(22	)	Net of tax

For the nine months ended September 30, 2018
	Amounts Reclassified from
Details about Accumulated Other	Accumulated Other			Affected Line Item in the Statement
Comprehensive Loss Components	Comprehensive Loss			Where Net Income is Presented
	(In thousands)
Cash flow hedges:
Interest rate swaps	$	(235	)	Interest expense
		74		Tax benefit
	$	(161	)	Net of tax
Amortization of defined benefit pension items:
Actuarial losses	$	(396	)(1)	Other operating expense
Prior service credits		28	(1)	Other operating expense
		(368	)	Total before tax
		116		Tax benefit
	$	(252	)	Net of tax