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ACCUMULATED OTHER COMPREHENSIVE LOSS
 3 Months Ended
Mar. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE LOSS
ACCUMULATED OTHER COMPREHENSIVE LOSS
Included in Accumulated Other Comprehensive Loss as of March 31, 2013 and December 31, 2012 are net unrealized losses of $0 and $4,000 (net of tax benefit of $2,000) related to hedging instruments held by the investment funds sponsored by LEAF Financial, in which the Company owns an equity interest. In addition, at March 31, 2013 and December 31, 2012, the Company had a net unrealized loss of $9,000 (net of tax benefit of $4,000) and $10,000 (net of tax benefit of $7,000), respectively, included in Accumulated Other Comprehensive Loss for the hedging activity of LEAF. Except for hedging activity related to RSO (see Note 18), the Company has no other hedging activity as of March 31, 2013.
The following are changes in accumulated other comprehensive loss by category (in thousands):
(Restated)
Investment Securities
Available-for-Sale
 
Cash Flow
Hedges
 
SERP Pension
Liability
 
Total
Balance, December 31, 2012, net of tax of $544, $(10) and $(2,326)
$
846

 
$
(14
)
 
$
(3,029
)
 
$
(2,197
)
Other comprehensive (loss) income before reclassifications
(351
)
 
5

 
—

 
(346
)
Amounts reclassified from accumulated other comprehensive income (1)
131

 
—

 
87

 
218

Net current-period other comprehensive (loss) income
(220
)
 
5

 
87

 
(128
)
Balance, March 31, 2013, net of tax of ($410), $(4), and $(2,318)
$
626

 
$
(9
)
 
$
(2,942
)
 
$
(2,325
)
 
(1)
Amounts reclassified from accumulated other comprehensive income are included in the following line items on the consolidated statements of operations:
Investment securities available-for-sale - included in Other-than-temporary impairment on investments
Cash flow hedges - included in Revenues - commercial finance
SERP pension liability - included in General and administrative expenses