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Accumulated Other Comprehensive Income (Loss) (Tables)
 3 Months Ended
Mar. 31, 2014
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]  
Components of other comprehensive income
The following table presents the components of other comprehensive income (loss) for the three months ended March 31, 2014 and 2013:
(dollars in thousands)
Before Tax

 
Tax Effect

 
Net of Tax

Three Months Ended March 31, 2014
 

 
 

 
 

Net Unrealized Gains on Investment Securities:
 

 
 

 
 

Net Unrealized Gains Arising During the Period
$
10,697

 
$
4,224

 
$
6,473

Less: Reclassification Adjustment for Gains Realized in Net Income 1
(333
)
 
(131
)
 
(202
)
Net Unrealized Gains on Investment Securities
10,364

 
4,093

 
6,271

Defined Benefit Plans:
 

 
 

 
 

Amortization of Net Actuarial Losses
339

 
134

 
205

Amortization of Prior Service Credit
(81
)
 
(32
)
 
(49
)
Defined Benefit Plans, Net
258

 
102

 
156

Other Comprehensive Income
$
10,622

 
$
4,195

 
$
6,427

 
 
 
 
 
 
Three Months Ended March 31, 2013
 

 
 

 
 

Net Unrealized Losses on Investment Securities:
 

 
 

 
 

Net Unrealized Losses Arising During the Period
$
(12,595
)
 
$
(4,957
)
 
$
(7,638
)
Less: Reclassification Adjustment for Gains Realized in Net Income 1
(3,307
)
 
(1,304
)
 
(2,003
)
Net Unrealized Losses on Investment Securities
(15,902
)
 
(6,261
)
 
(9,641
)
Defined Benefit Plans:
 

 
 

 
 

Net Actuarial Losses Arising During the Period
(206
)
 
(81
)
 
(125
)
Amortization of Net Actuarial Losses
414

 
163

 
251

Amortization of Prior Service Credit
(80
)
 
(32
)
 
(48
)
Defined Benefit Plans, Net
128

 
50

 
78

Other Comprehensive Loss
$
(15,774
)
 
$
(6,211
)
 
$
(9,563
)

1 
Includes amounts related to the amortization/accretion of unrealized net gains and losses related to the Company's reclassification of available-for-sale investment securities to the held-to-maturity category. The unrealized net gains/losses will be amortized/accreted over the remaining life of the investment securities as an adjustment of yield.
Schedule of accumulated other comprehensive income (loss)
The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax, for the three months ended March 31, 2014 and 2013:
(dollars in thousands)
 
Investment Securities-Available-for-Sale

 
Investment Securities-Held-to-Maturity

 
Defined Benefit Plans

 
Accumulated Other Comprehensive Income (Loss)

Three Months Ended March 31, 2014
 
 
 
 
 
 
 
 
Balance at Beginning of Period
 
$
(1,300
)
 
$
(8,129
)
 
$
(22,394
)
 
$
(31,823
)
Other Comprehensive Income Before Reclassifications
 
6,473

 
—

 
—

 
6,473

Amounts Reclassified from Accumulated Other
        Comprehensive Income
 
—

 
(202
)
 
156

 
(46
)
Total Other Comprehensive Income (Loss)
 
6,473

 
(202
)
 
156

 
6,427

Balance at End of Period
 
$
5,173

 
$
(8,331
)
 
$
(22,238
)
 
$
(25,396
)
 
 
 
 
 
 
 
 
 
Three Months Ended March 31, 2013
 
 
 
 
 
 
 
 
Balance at Beginning of Period
 
$
45,996

 
$
13,781

 
$
(30,569
)
 
$
29,208

Other Comprehensive Loss Before Reclassifications
 
(7,638
)
 
—

 
(125
)
 
(7,763
)
Amounts Reclassified from Accumulated Other
        Comprehensive Income
 
—

 
(2,003
)
 
203

 
(1,800
)
Total Other Comprehensive Income (Loss)
 
(7,638
)
 
(2,003
)
 
78

 
(9,563
)
Balance at End of Period
 
$
38,358

 
$
11,778

 
$
(30,491
)
 
$
19,645
Reclassification out of accumulated other comprehensive income
The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three months ended March 31, 2014 and 2013:
Details about Accumulated Other
Comprehensive Income (Loss) Components 
Amount Reclassified from Accumulated Other Comprehensive Income (Loss)1
 
Affected Line Item in the Statement Where Net Income Is Presented
 
Three Months Ended
March 31,
 
(dollars in thousands)
2014

2013

 
Amortization of Unrealized Holding Gains (Losses) on Investment Securities Transferred from Available-for-Sale to Held-to-Maturity                                                                                           
$
333

$
3,307

Interest Income
 
(131
)
(1,304
)
Tax Expense
 
202

2,003

Net of Tax
 
 
 
 
Amortization of Defined Benefit Plan Items
 
 
 
Prior Service Credit 2
81

80

 
Net Actuarial Losses 2
(339
)
(414
)
 
 
(258
)
(334
)
Total Before Tax
 
102

131

Tax Benefit
 
(156
)
(203
)
Net of Tax
 
 
 
 
Total Reclassifications for the Period
$
46

$
1,800

Net of Tax
1 
Amounts in parentheses indicate reductions to net income.
2 
These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost and are included in Salaries and Benefits on the consolidated statements of income (see Note 9 for additional details).