Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2011

Comprehensive Income (Loss)

Comprehensive Income (Loss)

(4) Comprehensive Income (Loss)

GAAP requires that recognized revenue, expenses, gains, and losses be included in net income (loss). Changes in certain assets and liabilities such as unrealized gains on securities available for sale and the liability associated with defined benefit plans are reported as a separate component of the shareholders' equity section of the balance sheet. Such items, along with net income (loss), are components of comprehensive income (loss). The components of other comprehensive income (loss), and the related tax effects, are as follows:

(Dollars in thousands)	Years Ended December 31,
	2011			2010			2009
Change in unrealized holding gains (losses) on available for sale securities	$	2,829		$	(971	)	$	400
Less reclassification adjustment for gains realized in income		—			—			—
Net unrealized gains (losses)		2,829			(971	)		400
Change in defined benefit plans		19			(145	)		161
Other comprehensive income (loss)		2,848			(1,116	)		561
Income tax (expense) benefit		(968	)		379			(192	)
Net of tax amount	$	1,880		$	(737	)	$	369

The components of accumulated other comprehensive income, net of taxes, are as follows:

(Dollars in thousands)	Unrealized Gain on Securities		Defined Benefit Plan Liability			Accumulated Other Comprehensive Income
Balance - December 31, 2010	$	176	$	(140	)	$	36
Balance - December 31, 2011	$	2,044	$	(128	)	$	1,916