- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Investments - Transfers (Details) - USD ($) $ in Thousands	3 Months Ended
Investments - Transfers (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Investment securities
Unrealized holding gains at time of transfer retained in AOCI		$ 566	$ 3,283
Unrealized (gain) loss on securities
Investment securities
Unrealized holding gains at time of transfer retained in AOCI		5,100	$ 6,900
MBS and municipal securities
Investment securities
AFS securities transferred to held-to-maturity, book value	$ 279,800
AFS securities transferred to held-to-maturity, fair value	$ 288,600
Held to maturity securities
Investment securities
Unrealized holding gains at time of transfer retained in AOCI		$ 8,800