Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2012

FASB ASC Topic 220, "Comprehensive Income" ("ASC Topic 220"), requires the reporting of all changes in equity during the reporting period except investments from and distributions to shareholders. Net income (loss) is a component of comprehensive income (loss) with all other components referred to in the aggregate as other comprehensive income. Unrealized gains and losses on AFS securities is an example of an other comprehensive income component.

	Nine months ended September 30, 2012
(In thousands)	Before tax amount			Tax expense (benefit)			Net of tax amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	1,440		$	602		$	838
Less adjustment for impaired investments		(859	)		(301	)		(558	)
Less reclassification adjustment for gains realized in net loss		384			134			250
Unrealized gains on investment securities		1,915			769			1,146
Unrecognized benefit obligation expense:
Less reclassification adjustment for amortization		(354	)		(90	)		(264	)
Other comprehensive income, net	$	2,269		$	859		$	1,410

	Nine months ended September 30, 2011
(In thousands)	Before tax amount			Tax expense (benefit)			Net of tax amount
Unrealized gains on investment securities:
Unrealized holding gains arising during period	$	336		$	104		$	232
Less adjustment for impaired investments		(1,796	)		(629	)		(1,167	)
Less reclassification adjustment for gains realized in net loss		1,565			548			1,017
Unrealized gains on investment securities		567			185			382
Unrecognized benefit obligation expense:
Less reclassification adjustment for amortization		(174	)		(67	)		(107	)
Other comprehensive income, net	$	741		$	252		$	489

- 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.

+ References+ Details