Change in Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2015

Equity [Abstract]

Components of Accumulated Other Comprehensive Income

Changes to accumulated other comprehensive income by component are shown net of taxes in the following tables for the three and nine months periods indicated:

(In Thousands)	Net change in investment securities available-for-sale			Net change in securities held-to- maturity			Net change in defined benefit plan			Total
Balance, June 30, 2015	$	620		$	(208	)	$	817		$	1,229
Other comprehensive income (loss) before reclassifications		6,178			—			(15	)		6,163
Less: Amounts reclassified from accumulated other comprehensive income		(47	)		—			—			(47	)
Amortization of unrealized gain on securities reclassified to held-to-maturity		—			(104	)		—			(104	)
Net current-period other comprehensive income (loss)		6,131			(104	)		(15	)		6,012
Balance, September 30, 2015	$	6,751		$	(312	)	$	802		$	7,241
Balance, June 30, 2014	$	(2,583	)	$	—		$	(412	)	$	(2,995	)
Other comprehensive (loss) income before reclassifications		(778	)		—			5			(773	)
Less: Amounts reclassified from accumulated other comprehensive loss		(23	)		—			—			(23	)
Net current-period other comprehensive (loss) income		(801	)		—			5			(796	)
Balance, September 30, 2014	$	(3,384	)	$	—		$	(407	)	$	(3,791	)

(In Thousands)	Net change in investment securities available-for-sale			Net change in securities held-to- maturity			Net change in defined benefit plan			Total
Balance, December 31, 2014	$	2,653		$	—		$	847		$	3,500
Other comprehensive income (loss) before reclassifications		4,721			—			(45	)		4,676
Less: Amounts reclassified from accumulated other comprehensive income		(623	)		—			—			(623	)
Amortization of unrealized gain on securities reclassified to held-to-maturity		—			(312	)		—			(312	)
Net current-period other comprehensive income (loss)		4,098			(312	)		(45	)		3,741
Balance, September 30, 2015	$	6,751		$	(312	)	$	802		$	7,241
Balance, December 31, 2013		(20,822	)		—		$	(472	)	$	(21,294	)
Other comprehensive income (loss) before reclassifications		18,046			—			65			18,111
Less: Amounts reclassified from accumulated other comprehensive loss		(608	)		—			—			(608	)
Net current-period other comprehensive income		17,438			—			65			17,503
Balance, September 30, 2014	$	(3,384	)	$	—		$	(407	)	$	(3,791	)

Components of Other Comprehensive Income

The statements of operations impacted by components of other comprehensive income are presented in the table below:

(In Thousands)	Three Months Ended September 30,						Affected line item in Statements of Operations
	2015			2014
Securities available-for-sale:
Realized gains on securities transactions	$	(76	)	$	(36	)	Security gains, net
Income taxes		29			13		Income tax provision
Net of tax	$	(47	)	$	(23	)
Net unrealized holding gains on securities transferred between available-for-sale and held-to-maturity:
Amortization of net unrealized gains to income during the period	$	(159	)	$	—		Interest income on investment securities
Income taxes		55			—		Income tax provision
Net of tax	$	(104	)	$	—
Amortization of Defined Benefit Pension items:
Prior service (credits) costs	$	(19	)	$	22
Actuarial (gains) losses		(5	)		(14	)
Total before tax	$	(24	)	$	8		Salaries, benefits and other compensation
Income taxes		9			(3	)	Income tax provision
Net of tax		(15	)		5
Total reclassifications	$	(166	)	$	(18	)
	Nine Months Ended September 30,						Affected line item in Statements of Operations
	2015			2014
Securities available-for-sale:
Realized gains on securities transactions	$	(1,004	)	$	(979	)	Security gains, net
Income taxes		381			371		Income tax provision
Net of tax	$	(623	)	$	(608	)
Net unrealized holding gains on securities transferred between available-for-sale and held-to-maturity:
Amortization of net unrealized gains to income during the period	$	(487	)	$	—		Interest income on investment securities
Income taxes		175			—		Income tax provision
Net of tax	$	(312	)	$	—
Amortization of Defined Benefit Pension items:
Prior service (credits) costs	$	(57	)	$	905
Transition obligation		—			245
Actuarial (gains) losses		(15	)		(1,046	)
Total before tax	$	(72	)	$	104		Salaries, benefits and other compensation
Income taxes		27			(39	)	Income tax provision
Net of tax	$	(45	)	$	65
Total reclassifications	$	(980	)	$	(543	)