OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Jun. 30, 2014

Other Comprehensive Income (Loss) [Abstract]

Reclassification Out Of Accumulated Other Comprehensive Income

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 income.

	Pre-tax Amount			Tax Expense (Benefit)			After tax Amount
Three Months Ended June 30, 2014
Securities held-to maturity and transferred securities:
Change in non-credit component of OTTI	$	8		$	4		$	4
Change in unrealized loss on securities transferred to held to maturity		18			8			10
Total securities held-to-maturity and transferred securities		26			12			14
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain (loss) on securities		-			-			-
Change in net unrealized gain during the period		127			57			70
Total securities available-for-sale		127			57			70
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		261			117			144
Total defined benefit plans		261			117			144
Total other comprehensive income (loss)	$	414		$	186		$	228
Three Months Ended June 30, 2013
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	8		$	4		$	4
Change in unrealized loss on securities transferred to held to maturity		51			23			28
Total securities held-to-maturity and transferred securities		59			27			32
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain  (loss) on securities		-			-			-
Change in net unrealized gain during the period		(320	)		(145	)		(175	)
Total securities available-for-sale		(320	)		(145	)		(175	)
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		-			-			-
Total defined benefit plans		-			-			-
Total other comprehensive income (loss)	$	(261	)	$	(118	)	$	(143	)

	Pre-tax Amount			Tax Expense (Benefit)			After tax Amount
Six Months Ended June 30, 2014
Securities held-to-maturity and transferred securities
Change in non-credit component of OTTI	$	16		$	8		$	8
Change in unrealized loss on securities transferred to held to maturity		38			16			22
Total securities held-to-maturity and transferred securities		54			24			30
Securities available-for-sale
Reclassification adjustment for net gains included in net gain (loss) on securities	$	-		$	-		$	-
Change in net unrealized gain during the period		60			27			33
Total securities available-for-sale		60			27			33
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		522			234			288
Total defined benefit plans		522			234			288
Total other comprehensive income (loss)	$	636		$	285		$	351
Six Months Ended June 30, 2013
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	16		$	8		$	8
Change in unrealized loss on securities transferred to held to maturity		112			50			62
Total securities held-to-maturity and transferred securities		128			58			70
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain (loss) on securities		(110	)		(50	)		(60	)
Change in net unrealized gain during the period		117			51			66
Total securities available-for-sale		7			1			6
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		-			-			-
Total defined benefit plans		-			-			-
Total other comprehensive income (loss)	$	135		$	59		$	76

Schedule of Accumulated Other Comprehensive Income (Loss)

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, 2014	$	(878	)	$	1,319		$	(5,200	)	$	(4,759	)
Other comprehensive income before reclassifications		30			33			-			63
Amounts reclassified from accumulated other comprehensive loss		-			-			288			288
Net other comprehensive income during the period		30			33			288			351
Balance as of June 30, 2014	$	(848	)	$	1,352		$	(4,912	)	$	(4,408	)
Balance as of January 1, 2013	$	(1,043	)		1,178		$	(9,775	)	$	(9,640	)
Other comprehensive income before reclassifications		70			66			-			136
Amounts reclassified from accumulated other comprehensive loss		-			(60	)		-			(60	)
Net other comprehensive income during the period		70			6			0			76
Balance as of June 30, 2013	$	(973	)	$	1,184		$	(9,775	)	$	(9,564	)