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ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS (Tables)
9 Months Ended
Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS [Abstract]  
Components of accumulated other comprehensive income (Loss)
The following is a summary of the changes in accumulated other comprehensive income or loss by component, net of tax, for the periods indicated (dollars in thousands):

  
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at December 31, 2013
 
$
6,043
  
$
(5,888
)
 
$
155
 
Other comprehensive income before
  reclassification
  
391
   
-
   
391
 
Amounts reclassified from accumulated other
  comprehensive income
  
(321
)
  
263
   
(58
)
Net current period other comprehensive
  income
  
70
   
263
   
333
 
Balance at September 30, 2014
 
$
6,113
  
$
(5,625
)
 
$
488
 


  
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at June 30, 2014
 
$
6,962
  
$
(5,712
)
 
$
1,250
 
Other comprehensive loss before
  reclassification
  
(849
)
  
-
   
(849
)
Amounts reclassified from accumulated other
  comprehensive income
  
-
   
87
   
87
 
Net current period other comprehensive loss
  
(849
)
  
87
   
(762
Balance at September 30, 2014
 
$
6,113
  
$
(5,625
)
 
$
488
 


  
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at December 31, 2012
 
$
8,023
  
$
(10,830
)
 
$
(2,807
)
Other comprehensive loss before
  reclassification
  
(1,170
)
  
-
   
(1,170
)
Amounts reclassified from accumulated other
  comprehensive income
  
(1
)
  
701
   
700
 
Net current period other comprehensive loss
  
(1,171
)
  
701
   
(470
)
Balance at September 30, 2013
 
$
6,852
  
$
(10,129
)
 
$
(3,277
)


  
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at June 30, 2013
 
$
5,988
  
$
(10,363
)
 
$
(4,375
)
Other comprehensive income before
  reclassification
  
864
   
-
   
864
 
Amounts reclassified from accumulated other
  comprehensive income
  
-
   
234
   
234
 
Net current period other comprehensive income
  
864
   
234
   
1,098
 
Balance at September 30, 2013
 
$
6,852
  
$
(10,129
)
 
$
(3,277
)

Reclassification out of accumulated other comprehensive income
The following is the reclassification out of accumulated other comprehensive income for the periods indicated (dollars in thousands):

Details about Accumulated Other Comprehensive Income Components
 
Nine Months Ended September 30,
 
Affected Line Item
 in the Statement Where
Net Income is Presented
  
2014
  
2013
  
Unrealized gains and losses on securities
  available for sale:
         
Reclassification adjustment for other-than-
  temporary gains (losses) realized in income
 
$
-
  
$
-
  
Realized gains on securities available for sale
  
522
   
1
 
Net gains on securities transactions
Tax effect
  
201
   
-
 
Income tax expense
Net of tax
  
321
   
1
  
Amortization of defined pension plan
  and other benefit plan items:
             
Prior service costs (a)
  
66
   
63
 
Pension and other employee benefits
Actuarial losses (a)
  
(499
)
  
(1,202
)
Pension and other employee benefits
Tax effect
  
170
   
438
 
Income tax expense
Net of tax
  
(263
)
  
(701
)
 
Total reclassification for the period, net of tax
 
$
58
  
$
(700
)
 
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 9 for additional information).

Details about Accumulated Other Comprehensive Income Components
 
Three Months Ended September 30,
 
Affected Line Item
 in the Statement Where
Net Income is Presented
  
2014
  
2013
  
Unrealized gains and losses on securities
  available for sale:
         
Reclassification adjustment for other-than-
  temporary gains (losses) realized in income
 
$
-
  
$
-
  
Realized gains on securities available for sale
  
-
   
-
 
Net gains on securities transactions
Tax effect
  
-
   
-
 
Income tax expense
Net of tax
  
-
   
-
  
Amortization of defined pension plan
  and other benefit plan items:
             
Prior service costs (a)
  
22
   
21
 
Pension and other employee benefits
Actuarial losses (a)
  
(169
)
  
(401
)
Pension and other employee benefits
Tax effect
  
60
   
146
 
Income tax expense
Net of tax
  
(87
)
  
(234
)
 
Total reclassification for the period, net of tax
 
$
(87
)
 
$
(234
)
 
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 9 for additional information).