Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2014

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			Pension and			Accumulated Other
	Gains (Losses)			Post-retirement			Comprehensive
	on Securities			Benefit Plans			Income (Loss)
Balance January 1, 2013	$	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 on pension and postretirement plans, net of tax expense of $143		—			277			277
Net postretirement plan transition cost, net of tax expense of $1		—			2			2
Balance December 31, 2013		(791	)		(382	)		(1,173	)
Change in net unrealized holding gains on securities, before reclassification, net of tax expense of $422		820			—			820
Reclassification for previously unrealized net losses recognized in income, net of tax benefit of $9		16			—			16
Net loss on pension and postretirement plans, net of tax benefit of $301		—			(584	)		(584	)
Balance at December 31, 2014	$	45		$	(966	)	$	(921	)

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, 2014
	Holding gains (losses)			Pension and
(Dollars in thousands)	on securities			postemployment costs
Net losses on sale of securities available-for-securities	$	(25	)	$	—
Salaries and employee benefits		—			(37	)
Tax (expense) benefit		9			13
Impact on net income	$	(16	)	$	(24	)

	Accumulated Other Comprehensive Income (Loss) Reclassification for the Year Ended December 31, 2013
	Holding gains (losses)			Pension and
(Dollars in thousands)	on securities			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		—			(211	)
Tax (expense) benefit		1			71
Impact on net income	$	(3	)	$	(140	)