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Accumulated Other Comprehensive Income
9 Months Ended
Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated Other Comprehensive Income

9.
Accumulated Other Comprehensive Income

The following table summarizes the changes, net of tax within each classification of accumulated other comprehensive income for the three and nine months ended September 30, 2015 and 2014
 
 
Unrealized
 
 
 
 
 
 
gains and
 
2015
 
 
Losses on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, July 1,
 
$
7,476

 
$
(21,524
)
 
$
(14,048
)
Change in other comprehensive income before reclassification
 
4,464

 

 
4,464

Amounts reclassified from accumulated other comprehensive income
 
7

 
819

 
826

Net Current period other comprehensive other income
 
4,471

 
819

 
5,290

Ending balance, September 30,
 
$
11,947

 
$
(20,705
)
 
$
(8,758
)
 
 
Unrealized
 
 
 
 
 
 
gains and
 
2015
 
 
Losses on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, January 1,
 
$
10,278

 
$
(24,807
)
 
$
(14,529
)
Change in other comprehensive income before reclassification
 
1,654

 

 
1,654

Amounts reclassified from accumulated other comprehensive income
 
15

 
4,102

 
4,117

Net Current period other comprehensive other income
 
1,669

 
4,102

 
5,771

Ending balance, September 30,
 
$
11,947

 
$
(20,705
)
 
$
(8,758
)
 
 
Unrealized
 
 
 
 
 
 
gains and
 
2014
 
 
Losses on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, July 1,
 
$
5,784

 
$
(10,104
)
 
$
(4,320
)
Change in other comprehensive income before reclassification
 
1,879

 

 
1,879

Amounts reclassified from accumulated other comprehensive income
 

 
116

 
116

Net Current period other comprehensive other income
 
1,879

 
116

 
1,995

Ending balance, September 30,
 
$
7,663

 
$
(9,988
)
 
$
(2,325
)
 
 
Unrealized
 
 
 
 
 
 
gains and
 
2014
 
 
Losses on
available-
for-sale
 
Retirement
 
 
(Dollar amounts in thousands)
 
Securities
 
plans
 
Total
Beginning balance, January 1,
 
$
(3,635
)
 
$
(10,334
)
 
$
(13,969
)
Change in other comprehensive income before reclassification
 
11,297

 

 
11,297

Amounts reclassified from accumulated other comprehensive income
 
1

 
346

 
347

Net Current period other comprehensive other income
 
11,298

 
346

 
11,644

Ending balance, September 30,
 
$
7,663

 
$
(9,988
)
 
$
(2,325
)


 
 
Balance
at
 
Current
Period
 
Balance
at
(Dollar amounts in thousands)
 
7/1/2015
 
Change
 
9/30/2015
Unrealized gains (losses) on securities available-for-sale
 
 
 
 
 
 
without other than temporary impairment
 
$
4,429

 
$
4,231

 
$
8,660

Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

with other than temporary impairment
 
3,047

 
240

 
3,287

Total unrealized loss on securities available-for-sale
 
$
7,476

 
$
4,471

 
$
11,947

Unrealized loss on retirement plans
 
(21,524
)
 
819

 
(20,705
)
TOTAL
 
$
(14,048
)
 
$
5,290

 
$
(8,758
)
 
 
 
 
 
 
 

 
 
Balance
at
 
Current
Period
 
Balance
at
(Dollar amounts in thousands)
 
12/31/2014
 
Change
 
9/30/2015
Unrealized gains (losses) on securities available-for-sale
 
 
 
 
 
 
without other than temporary impairment
 
$
7,164

 
$
1,496

 
$
8,660

Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

with other than temporary impairment
 
3,114

 
173

 
3,287

Total unrealized loss on securities available-for-sale
 
$
10,278

 
$
1,669

 
$
11,947

Unrealized loss on retirement plans
 
(24,807
)
 
4,102

 
(20,705
)
TOTAL
 
$
(14,529
)
 
$
5,771

 
$
(8,758
)

 
 
Balance
at
 
Current
Period
 
Balance
at
(Dollar amounts in thousands)
 
7/1/2014
 
Change
 
9/30/2014
Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

without other than temporary impairment
 
$
3,296

 
$
831

 
$
4,127

Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

with other than temporary impairment
 
2,488

 
1,048

 
3,536

Total unrealized loss on securities available-for-sale
 
$
5,784

 
$
1,879

 
$
7,663

Unrealized loss on retirement plans
 
(10,104
)
 
116

 
(9,988
)
TOTAL
 
$
(4,320
)
 
$
1,995

 
$
(2,325
)


 
 
Balance
at
 
Current
Period
 
Balance
at
(Dollar amounts in thousands)
 
12/31/2013
 
Change
 
9/30/2014
Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

without other than temporary impairment
 
$
(2,499
)
 
$
6,626

 
$
4,127

Unrealized gains (losses) on securities available-for-sale
 
 

 
 

 
 

with other than temporary impairment
 
(1,136
)
 
4,672

 
3,536

Total unrealized loss on securities available-for-sale
 
$
(3,635
)
 
$
11,298

 
$
7,663

Unrealized loss on retirement plans
 
(10,334
)
 
346

 
(9,988
)
TOTAL
 
$
(13,969
)
 
$
11,644

 
$
(2,325
)



 
 
Three Months Ended September 30, 2015
 
 
Details about accumulated
 
Amount reclassified from
 
Affected line item in
other comprehensive
 
accumulated other
 
the statement where
income components
 
comprehensive income
 
net income is presented
 
 
(in thousands)
 
 
Unrealized gains and losses
 
$
9

 
Net securities gains (losses)
on available-for-sale
 
(2
)
 
Income tax expense
securities
 
$
7

 
Net of tax
 
 
 
 
 
Amortization of
 
$
1,365

 
(a) Salary and benefits
retirement plan items
 
(546
)
 
Income tax expense
 
 
$
819

 
Net of tax
Total reclassifications for the period
 
$
826

 
Net of tax

 
(a) Included in the computation of net periodic benefit cost. (see Footnote 7 for additional details).
 
 
Nine Months Ended September 30, 2015
 
 
Details about accumulated
 
Amount reclassified from
 
Affected line item in
other comprehensive
 
accumulated other
 
the statement where
income components
 
comprehensive income
 
net income is presented
 
 
(in thousands)
 
 
Unrealized gains and losses
 
$
23

 
Net securities gains (losses)
on available-for-sale
 
(8
)
 
Income tax expense
securities
 
$
15

 
Net of tax
 
 
 
 
 
Amortization of
 
$
6,837

 
(a) Salary and benefits
retirement plan items
 
(2,735
)
 
Income tax expense
 
 
$
4,102

 
Net of tax
Total reclassifications for the period
 
$
4,117

 
Net of tax

(a) Included in the computation of net periodic benefit cost. (see Footnote 7 for additional details).
 
 
Three Months Ended September 30, 2014
 
 
Details about accumulated
 
Amount reclassified from
 
Affected line item in
other comprehensive
 
accumulated other
 
the statement where
income components
 
comprehensive income
 
net income is presented
 
 
(in thousands)
 
 
Unrealized gains and losses
 
$

 
Net securities gains (losses)
on available-for-sale
 

 
Income tax expense
securities
 
$

 
Net of tax
 
 
 
 
 
Amortization of
 
$
(237
)
 
(a) Salary and benefits
retirement plan items
 
121

 
Income tax expense
 
 
$
(116
)
 
Net of tax
Total reclassifications for the period
 
$
(116
)
 
Net of tax

 
(a) Included in the computation of net periodic benefit cost. (see Footnote 7 for additional details). 

 
 
Nine Months Ended September 30, 2014
 
 
Details about accumulated
 
Amount reclassified from
 
Affected line item in
other comprehensive
 
accumulated other
 
the statement where
income components
 
comprehensive income
 
net income is presented
 
 
(in thousands)
 
 
Unrealized gains and losses
 
$
(1
)
 
Net securities gains (losses)
on available-for-sale
 

 
Income tax expense
securities
 
$
(1
)
 
Net of tax
 
 
 
 
 
Amortization of
 
$
(711
)
 
(a) Salary and benefits
retirement plan items
 
365

 
Income tax expense
 
 
$
(346
)
 
Net of tax
Total reclassifications for the period
 
$
(347
)
 
Net of tax
 
(a) Included in the computation of net periodic benefit cost. (see Footnote 7 for additional details).