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OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
9 Months Ended
Sep. 30, 2015
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 (loss) gain on securities in the accompanying condensed consolidated statements of income.

  
Pre-tax
Amount
  
Tax Expense (Benefit)
  
After tax
Amount
 
Three Months Ended September 30, 2015
      
Securities held-to maturity and transferred securities:
      
     Change in non-credit component of OTTI
 
$
9
  
$
4
  
$
5
 
     Change in unrealized loss on securities transferred to held to maturity
  
11
   
5
   
6
 
          Total securities held-to-maturity and transferred securities
  
20
   
9
   
11
 
Securities available-for-sale:
            
      Change in net unrealized gain during the period
  
(176
)
  
(79
)
  
(97
)
          Total securities available-for-sale
  
(176
)
  
(79
)
  
(97
)
Defined benefit plans:
            
      Reclassification adjustment for expense included in salaries and employee benefits expense
  
478
   
216
   
262
 
      Change in the net actuarial gain or loss
  
-
   
-
   
-
 
          Total defined benefit plans
  
478
   
216
   
262
 
      Total other comprehensive income
 
$
322
  
$
146
  
$
176
 
Three Months Ended September 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
  
12
   
5
   
7
 
          Total securities held-to-maturity and transferred securities
  
20
   
9
   
11
 
Securities available-for-sale:
            
      Change in net unrealized gain during the period
  
(54
)
  
(24
)
  
(30
)
          Total securities available-for-sale
  
(54
)
  
(24
)
  
(30
)
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
 
$
227
  
$
102
  
$
125
 



  
Pre-tax
Amount
  
Tax Expense (Benefit)
  
After tax
Amount
 
Nine Months Ended September 30, 2015
      
Securities held-to maturity and transferred securities:
      
     Change in non-credit component of OTTI
 
$
(18
)
 
$
(8
)
 
$
(10
)
     Change in unrealized loss on securities transferred to held to maturity
  
57
   
26
   
31
 
            Total securities held-to-maturity and transferred securities
  
39
   
18
   
21
 
Securities available-for-sale:
            
      Reclassification adjustment for net gains included in net (loss) gain on securities
  
(1,384
)
  
(624
)
  
(760
)
      Change in net unrealized gain during the period
  
(141
)
  
(64
)
  
(77
)
            Total securities available-for-sale
  
(1,525
)
  
(688
)
  
(837
)
Defined benefit plans:
            
      Reclassification adjustment for expense included in salaries and employee benefits expense
  
1,412
   
636
   
776
 
      Change in the net actuarial gain or loss
  
(1,064
)
  
(478
)
  
(586
)
            Total defined benefit plans
  
348
   
158
   
190
 
      Total other comprehensive loss
 
$
(1,138
)
 
$
(512
)
 
$
(626
)
Nine Months Ended September 30, 2014
            
Securities held-to-maturity and transferred securities:
            
     Change in non-credit component of OTTI
 
$
24
  
$
13
  
$
11
 
     Change in unrealized loss on securities transferred to held to maturity
  
50
   
21
   
29
 
           Total securities held-to-maturity and transferred securities
  
74
   
34
   
40
 
Securities available-for-sale:
            
      Change in net unrealized gain during the period
  
5
   
2
   
3
 
            Total securities available-for-sale
  
5
   
2
   
3
 
Defined benefit plans:
            
      Reclassification adjustment for expense included in salaries and employee benefits expense
  
783
   
351
   
432
 
            Total defined benefit plans
  
783
   
351
   
432
 
      Total other comprehensive income
 
$
862
  
$
387
  
$
475
 


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, 2015
 
$
(826
)
 
$
736
  
$
(8,457
)
 
$
(8,547
)
Other comprehensive income (loss) before reclassifications
  
21
   
(77
)
  
(586
)
  
(642
)
Amounts reclassified from accumulated other comprehensive loss
  
-
   
(760
)
  
776
   
16
 
Net other comprehensive income (loss) during the period
  
21
   
(837
)
  
190
   
(626
)
Balance as of September 30, 2015
 
$
(805
)
 
$
(101
)
 
$
(8,267
)
 
$
(9,173
)
                 
Balance as of January 1, 2014
 
$
(878
)
 
$
1,319
  
$
(5,200
)
 
$
(4,759
)
Other comprehensive income before reclassifications
  
41
   
2
   
-
   
43
 
Amounts reclassified from accumulated other comprehensive loss
  
-
   
-
   
432
   
432
 
Net other comprehensive income during the period
  
41
   
2
   
432
   
475
 
Balance as of September 30, 2014
 
$
(837
)
 
$
1,321
  
$
(4,768
)
 
$
(4,284
)