OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2013

Other Comprehensive Income (Loss) [Abstract]

Other Comprehensive Income (Loss) [Text Block]

3.   OTHER COMPREHENSIVE INCOME (LOSS)

The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the table below.  Reclassification adjustments related to securities available-for-sale are included in the line entitled net gain on securities in the accompanying consolidated statements of operations.

	Pre-tax Amount			Tax Expense (Benefit)			After tax Amount
Year Ended December 31, 2013
Securities held-to-maturity and transferred securities
Change in non-credit component of OTTI	$	32		$	16		$	16
Change in unrealized loss on securities transferred to held to maturity		271			122			149
Total securities held-to-maturity and transferred securities		303			138			165
Securities available-for-sale
Reclassification adjustment for net gains included in net gain on securities		(110	)		(50	)		(60	)
Change in net unrealized gain during the period		363			162			201
Total securities available-for-sale		253			112			141
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		2,396			1,082			1,314
Change in the net actuarial gain or loss		5,944			2,683			3,261
Total defined benefit plans		8,340			3,765			4,575
Total other comprehensive income	$	8,896		$	4,015		$	4,881
Year Ended December 31, 2012
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	296		$	134		$	162
Change in unrealized loss on securities transferred to held to maturity		202			91			111
Total securities held-to-maturity and transferred securities		498			225			273
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain on securities		(1,022	)		(461	)		(561	)
Change in net unrealized gain during the period		(2,441	)		(1,102	)		(1,339	)
Total securities available-for-sale		(3,463	)		(1,563	)		(1,900	)
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		2,166			978			1,188
Change in the net actuarial gain or loss		925			417			508
Total defined benefit plans		3,091			1,395			1,696
Total other comprehensive income	$	126		$	57		$	69
Year Ended December 31, 2011
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	1,274		$	574		$	700
Change in unrealized loss on securities transferred to held to maturity		446			201			245
Total securities held-to-maturity and transferred securities		1,720			775			945
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain on securities		(32	)		(14	)		(18	)
Change in net unrealized gain during the period		(1,335	)		(615	)		(720	)
Total securities available-for-sale		(1,367	)		(629	)		(738	)
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		1,362			615			747
Change in the net actuarial gain or loss		(7,859	)		(3,548	)		(4,311	)
Total defined benefit plans		(6,497	)		(2,933	)		(3,564	)
Total other comprehensive income	$	(6,144	)	$	(2,787	)	$	(3,357	)

Activity in accumulated other comprehensive gain (loss), net of tax, was as follows:

	Securities Held-to-Maturity and Transferred Securities			Securities Available-for-Sale			Defined Benefit Plans			Total Accumulated Other Comprehensive Gain (Loss)
Balance as of January 1, 2013	$	(1,043	)	$	1,178		$	(9,775	)	$	(9,640	)
Other comprehensive income before reclassifications		165			201			3,261			3,627
Amounts reclassified from accumulated other comprehensive loss		-			(60	)		1,314			1,254
Net other comprehensive income during the period		165			141			4,575			4,881
Balance as of December 31, 2013	$	(878	)	$	1,319		$	(5,200	)	$	(4,759	)
Balance as of January 1, 2012	$	(1,316	)	$	3,078		$	(11,471	)	$	(9,709	)
Other comprehensive income (loss) before reclassifications		273			(1,339	)		508			(558	)
Amounts reclassified from accumulated other comprehensive loss		-			(561	)		1,188			627
Net other comprehensive income (loss)  during the period		273			(1,900	)		1,696			69
Balance as of December 31, 2012	$	(1,043	)	$	1,178		$	(9,775	)	$	(9,640	)