Accumulated Other Comprehensive Income

12 Months Ended

Sep. 30, 2014

Equity [Abstract]

Accumulated Other Comprehensive Income

19. ACCUMULATED OTHER COMPREHENSIVE INCOME

The activity in accumulated other comprehensive income for the years ended September 30, 2014 and 2013, is as follows (in thousands):

	Accumulated Other Comprehensive Income (1)
	Defined Benefit Pension Plan			Unrealized Gains (Losses) on Securities Available for Sale			Total
Balance at September 30, 2013	$	(1,306	)	$	71		$	(1,235	)
Other comprehensive income before reclassifications		—			798			798
Amounts reclassified from accumulated other comprehensive income		(1,922	)		(220	)		(2,142	)
Period change		(1,922	)		578			(1,344	)
Balance at September 30, 2014	$	(3,228	)	$	649		$	(2,579	)
Balance at September 30, 2012	$	(4,450	)	$	6,208		$	1,758
Other comprehensive income before reclassifications		—			(5,643	)		(5,643	)
Amounts reclassified from accumulated other comprehensive income		3,144			(494	)		2,650
Period change		3,144			(6,137	)		(2,993	)
Balance at September 30, 2013	$	(1,306	)	$	71		$	(1,235	)

⁽¹⁾  All amounts are net of tax. Related income tax expense or benefit is calculated using an income tax rate approximating 34%.

Details About Accumulated Other Comprehensive Income Components	Amount Reclassified from Accumulated Other Comprehensive Income For the Year Ended September 30, (3)						Affected Line Item in the Consolidated Statement of Income
(in thousands)	2014			2013
Securities available for sale (1):
Net securities gains reclassified into earnings	$	333		$	749		Gain on sale of investments, net
Related income tax expense		(113	)		(255	)	Provision for income taxes
Net effect on accumulated other comprehensive income for the period		220			494		Net of tax
Defined benefit pension plan (2):
Amortization of net (loss) gain and prior service costs		2,912			(4,763	)	Compensation and employee benefits
Related income tax (expense) benefit		(990	)		1,619		Provision for income taxes
Net effect on accumulated other comprehensive income for the period		1,922			(3,144	)	Net of tax
Total reclassifications for the period	$	2,142		$	(2,650	)	Net of tax

(1) For additional details related to unrealized gains on securities and related amounts reclassified from accumulated other comprehensive income see Note 3, “Investment Securities.”

(2) Included in the computation of net periodic pension cost. See Note 13, “Employee Benefits” for additional detail.

(3) Amounts in parenthesis indicate debits.