Change in Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2013

Components of Accumulated Other Comprehensive Income

Changes to accumulated other comprehensive income by components are shown in the following tables for the period indicated:


	Net unrealized gains on investment securities available for sale			Net unrealized losses on defined benefit pension plan			Total
Balance, December 31, 2012	$	13,415		$	(472	)	$	12,943
Other comprehensive income (loss) before reclassifications		(4,827	)		—			(4,827	)
Less: Amounts reclassified from accumulated other comprehensive income (loss)		(1,019	)		—			(1,019	)

Net current-period other comprehensive income (loss)		(5,846	)		—			(5,846	)

Balance, March 31, 2013	$	7,569		$	(472	)	$	7,097

Balance, December 31, 2011	$	11,674		$	(472	)	$	11,202
Other comprehensive income (loss) before reclassifications		316			—			316
Less: Amounts reclassified from accumulated other comprehensive income (loss)		(1,262	)		—			(1,262	)

Net current-period other comprehensive income (loss)		(946	)		—			(946	)

Balance, March 31, 2012	$	10,728		$	(472	)	$	10,256

Components of Other Comprehensive Income

The statement of operations line items impacted by components of other comprehensive income are presented in the table below.


	Three Months Ended March 31,						Affected line item in Statements of Operations
	2013			2012
Securities available for sale:
Realized gains on securities transactions	$	1,644		$	2,036		Securities gains, net
Income taxes		(625	)		(774	)	Income tax provision

Net of tax	$	1,019		$	1,262

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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