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Accumulated Other Comprehensive Income
9 Months Ended
Sep. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss)
The following table shows changes in accumulated other comprehensive income (loss) by component for the three and nine month periods ended September 30, 2013:
 
 
Unrealized Gains and Losses on Available-for-Sale Securities (1)
 
Unrealized Gains and Losses on Pension Plan Liability (1)
 
Total (1)
Three months ended September 30, 2013
 
(in thousands)
Beginning balance
 
$
(7,804
)
 
$
(1,406
)
 
$
(9,210
)
Other comprehensive loss before reclassifications
 
5,943

 

 
5,943

Amounts reclassified from accumulated other comprehensive income (2)
 

 
59

 
59

Net current-period other comprehensive loss
 
5,943

 
59

 
6,002

Ending balance
 
$
(1,861
)
 
$
(1,347
)
 
$
(3,208
)
Nine months ended September 30, 2013
 
 
 
 
 
 
Beginning balance
 
$
20,918

 
$
(769
)
 
$
20,149

Other comprehensive loss before reclassifications
 
(22,480
)
 
(756
)
 
(23,236
)
Amounts reclassified from accumulated other comprehensive income (2)
 
(299
)
 
178

 
(121
)
Net current-period other comprehensive loss
 
(22,779
)
 
(578
)
 
(23,357
)
Ending balance
 
$
(1,861
)
 
$
(1,347
)
 
$
(3,208
)
__________
(1) All amounts are net of tax. Amounts in parenthesis indicate debits.
(2) See following table for details about these reclassifications.

The following table shows details regarding the reclassifications from accumulated other comprehensive income for the three and nine month periods ended September 30, 2013:
 
 
Amount Reclassified from Accumulated Other Comprehensive Income
 
Affected line Item in the Consolidated Statement of Income
 
 
Three Months Ended
 
Nine Months Ended
 
 
 
 
September 30, 2013
 
September 30, 2013
 
 
 
 
(in thousands)
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
 
 
$

 
$
462

 
Investment securities gains, net
 
 

 
462

 
Total before tax
 
 

 
(163
)
 
Income tax provision
 
 
$

 
$
299

 
Net of tax
 
 
 
 
 
 
 
Amortization of pension plan liability
 
 
 
 
 
 
Actuarial losses
 
$
(92
)
 
$
(276
)
 
Compensation and employee benefits
 
 
(92
)
 
(276
)
 
Total before tax
 
 
33

 
98

 
Income tax benefit
 
 
$
(59
)
 
$
(178
)
 
Net of tax