Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2013

Accumulated Other Comprehensive Income

Note 24. Accumulated Other Comprehensive Income

The balances in accumulated other comprehensive income( loss) are shown in the following table (dollars in thousands):

	Net Unrealized Gains (Losses) on Securities			Pension and Post-retirement Benefit Plans			Accumulated Other Comprehensive Income (Loss)
Balance January 1, 2012	$	761		$	(316	)	$	445
Change in net unrealized holding gains on securities, before reclassification, net of tax expense of $78		151			—			151
Reclassification for previously unrealized net (gains) recognized in income, net of tax benefit of $325		(632	)		—			(632	)
Net periodic pension cost, net of tax benefit of $257		—			(498	)		(498	)
Net gain (loss) on pension and postretirement plans, net of tax expense of $78		—			152			152
Net postretirement plan transition cost, net of tax expense of $1		—			1			1
Balance December 31, 2012	$	280		$	(661	)	$	(381	)
Change in net unrealized holding losses on securities, before reclassification, net of tax benefit of $550		(1,068	)		—			(1,068	)
Reclassification for previously unrealized net (gains) recognized in income, net of tax benefit of $1		(3	)		—			(3	)
Net gain (loss) on pension and postretirement plans, net of tax expense of $143		—			276			276
Net postretirement plan transition cost, net of tax expense of $1		—			2			2
Balance at December 31, 2013	$	(791	)	$	(383	)	$	(1,174	)

Reclassification for previously unrealized gains and impairments on securities and pension and postemployment related costs are reported in the consolidated statements of income as follows:

	Accumulated Other Comprehensive Income (Loss) Reclassification for the Year Ended December 31, 2013
(In thousands)	Holding gains (losses) on securities			Pension and postemployment costs
Net gains on sale of securities available-for-securities	$	284		$	—
Loss on security with other-than-temporary impairment		(288	)		—
Salaries and employee benefits		—			422
Tax (expense) benefit		1			(144	)
Impact on net income	$	(3	)	$	278

	Accumulated Other Comprehensive Income (Loss) Reclassification for the Year Ended December 31, 2012
(In thousands)	Holding gains (losses) on securities			Pension and postemployment costs
Net gains on sale of securities available-for-securities	$	(957	)	$	—
Salaries and employee benefits		—			(523	)
Tax (expense) benefit		325			178
Impact on net income	$	(632	)	$	(345	)