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Other Comprehensive Income (Loss)
9 Months Ended
Sep. 30, 2013
Other Comprehensive Income (Loss) [Abstract]  
Other Comprehensive Income (Loss)
5.  Other Comprehensive Income (Loss)
 
The following is a summary of the tax effects allocated to each component of other comprehensive income (loss) (in thousands):

 
 
Three Months Ended September 30,
 
 
 
2013
  
2012
 
 
 
Before Tax
Amount
  
Tax
Effect
  
Net of Tax
 Amount
  
Before Tax
 Amount
  
Tax
Effect
  
Net of Tax
Amount
 
Other comprehensive income (loss):
 
  
  
  
  
  
 
Securities available-for-sale:
 
  
  
  
  
  
 
Change in unrealized gain during period
 
$
(95
)
 
$
33
  
$
(62
)
 
$
1,417
  
$
(496
)
 
$
921
 
Reclassification adjustment for gains included in net income
  
(25
)
  
9
   
(16
)
  
(69
)
  
24
   
(45
)
Total other comprehensive income (loss)
 
$
(120
)
 
$
42
  
$
(78
)
 
$
1,348
  
$
(472
)
 
$
876
 

 
 
Nine Months Ended September 30,
 
 
 
2013
  
2012
 
 
 
Before Tax
Amount
  
Tax
Effect
  
Net of Tax
Amount
  
Before Tax
Amount
  
Tax
Effect
  
Net of Tax
Amount
 
Other comprehensive income (loss):
 
  
  
  
  
  
 
Securities available-for-sale:
 
  
  
  
  
  
 
Change in unrealized gain during period
 
$
(10,203
)
 
$
3,571
  
$
(6,632
)
 
$
2,725
  
$
(954
)
 
$
1,771
 
Reclassification adjustment for gains included in net income
  
(229
)
  
80
   
(149
)
  
(204
)
  
71
   
(133
)
Total other comprehensive income (loss)
 
$
(10,432
)
 
$
3,651
  
$
(6,781
)
 
$
2,521
  
$
(883
)
 
$
1,638
 
 
The reclassifications out of accumulated other comprehensive income into net income are presented below (in thousands):
 
 
 
Three Months Ended September 30,
 
 
2013
 
2012
Details about
 Accumulated Other
Comprehensive Income
Components
 
Reclassifications Out
 of Accumulated Other
Comprehensive
 Income
 
Income Statement Line
 Item
 
Reclassifications Out
 of Accumulated Other
 Comprehensive
 Income
 
Income Statement Line
Item
Unrealized gains and losses on securities available-for-sale:
 
 
 
 
 
    
 
 
$
(25
)
Gain on securities, net
 
$
(69
)
 Gain on securities, net
 
  
9
 
Tax expense
  
24
 
 Tax expense
 
 
$
(16
)
Net of tax
 
$
(45
)
 Net of tax
 
 
 
Nine Months Ended September 30,
 
 
2013
 
2012
Details about
 Accumulated Other
 Comprehensive Income
Components
 
Reclassifications Out
 of Accumulated Other
 Comprehensive
 Income
 
Income Statement Line
 Item
 
Reclassifications Out
 of Accumulated Other
 Comprehensive
 Income
 
Income Statement Line
 Item
Unrealized gains and losses on securities available-for-sale:
 
 
 
 
 
    
 
 
$
(229
)
 Gain on securities, net
 
$
(204
)
 Gain on securities, net
 
  
80
 
 Tax expense
  
71
 
 Tax expense
 
 
$
(149
)
 Net of tax
 
$
(133
)
 Net of tax