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Accumulated Other Comprehensive Income
9 Months Ended
Jun. 30, 2013
Equity [Abstract]  
Accumulated Other Comprehensive Income
12. Accumulated Other Comprehensive Income

The activity in accumulated other comprehensive income for the three and nine months ended June 30, 2013 and 2012 is as follows:

 

          Accumulated  Other
Comprehensive Income/(Loss)
 
    Defined Benefit
Pension Plan
    Unrealized Gains
(Losses) on Securities

Available for Sale
    Total  

Balance at March 31, 2013

  $ (4,318   $ 4,481      $ 163   

Other comprehensive income (loss) before reclassifications

    —          (4,194     (4,194

Amounts reclassified from accumulated other comprehensive income

    65        (7     58   
 

 

 

   

 

 

   

 

 

 

Period change

    65        (4,201     (4,136
 

 

 

   

 

 

   

 

 

 

Balance at June 30, 2013

  $ (4,253   $ 280      $ (3,973
 

 

 

   

 

 

   

 

 

 

Balance at September 30, 2012

  $ (4,450   $ 6,208      $ 1,758   

Other comprehensive income (loss) before reclassifications

    —          (5,431     (5,431

Amounts reclassified from accumulated other comprehensive income

    194        (494     (300
 

 

 

   

 

 

   

 

 

 

Period change

    194        (5,925     (5,731
 

 

 

   

 

 

   

 

 

 

Balance at June 30, 2013

  $ (4,256   $ 283      $ (3,973
 

 

 

   

 

 

   

 

 

 

Balance at March 31, 2012

  $ (4,924   $ 4,113      $ (811

Other comprehensive income before reclassifications

    —          979        979   

Amounts reclassified from accumulated other comprehensive income

    79        —          79   
 

 

 

   

 

 

   

 

 

 

Period change

    79        979        1,058   
 

 

 

   

 

 

   

 

 

 

Balance at June 30, 2012

  $ (4,845   $ 5,092      $ 247   
 

 

 

   

 

 

   

 

 

 

Balance at September 30, 2011

  $ (5,080   $ 5,666      $ 586   

Other comprehensive income (loss) before reclassifications

    —          (478     (478

Amounts reclassified from accumulated other comprehensive income

    236        (97     139   
 

 

 

   

 

 

   

 

 

 

Period change

    236        (575     (339
 

 

 

   

 

 

   

 

 

 

Balance at June 30, 2012

  $ (4,844   $ 5,091      $ 247   
 

 

 

   

 

 

   

 

 

 

 

    Amount Reclassified  from
Accumulated Other Comprehensive Income
    Accumulated Other
Comprehensive Income for
the Three Months Ended
June 30,
   

Affected Line Item in the Consolidated
Statement of Income

    2013     2012      

Securities available for sale:

     

Net securities gains reclassified into earnings

  $ (11   $ —        Gain on sale of investments, net

Related income tax expense

    4        —        Provision for income taxes
 

 

 

   

 

 

   

Net effect on accumulated other comprehensive income for the period

    (7     —        Net of tax
 

 

 

   

 

 

   

Defined benefit pension plan:

     

Amortization of net loss and prior service costs

    98        119      Compensation and employee benefits

Related income tax expense

  $ (33   $ (40   Provision for income taxes
 

 

 

   

 

 

   

Net effect on accumulated other

    65        79      Net of tax
 

 

 

   

 

 

   

Total reclassification for the period

  $ 58      $ 79      Net of tax
 

 

 

   

 

 

   

 

    Amount Reclassified  from
Accumulated Other Comprehensive Income
    Accumulated Other
  Comprehensive Income for 
the Nine Months Ended
June 30,
   

Affected Line Item in the Consolidated
Statement of Income

    2013     2012      

Securities available for sale

     

Net securities gains reclassified into earnings

  $ (749   $ (147   Gain on sale of investments, net

Related income tax expense

    255        50      Provision for income taxes
 

 

 

   

 

 

   

Net effect on accumulated other comprehensive income for the period

    (494     (97   Net of tax
 

 

 

   

 

 

   

Defined benefit pension plan:

     

Amortization of net loss and prior service costs

    294        356      Compensation and employee benefits

Related income tax expense

  $ (100     (120   Provision for income taxes
 

 

 

   

 

 

   

Net effect on accumulated other

    194        236      Net of tax
 

 

 

   

 

 

   

Total reclassification for the period

  $ (300     139      Net of tax