Accumulated Other Comprehensive Income (Loss) (''AOCI'')

9 Months Ended

Sep. 30, 2014

Accumulated Other Comprehensive Income (Loss) ("AOCI")

Accumulated Other Comprehensive Income (Loss) ("AOCI")

3) Accumulated Other Comprehensive Income (Loss) ("AOCI")

        The following table reflects the changes in AOCI by component for the periods indicated:

	For the Three Months Ended September 30, 2014 and 2013
	Unrealized Gains (Losses) on Available- for-Sale Securities and I/O Strips(1)			Unamortized Unrealized Gain on Available- for-Sale Securities Reclassified to Held-to- Maturity(1)			Defined Benefit Pension Plan Items(1)			Total(1)
	(Dollars in thousands)
Beginning balance July 1, 2014, net of taxes	$	3,533		$	450		$	(4,075	)	$	(92	)
Other comprehensive income (loss) before reclassification, net of taxes		(679	)		—			(12	)		(691	)
Amounts reclassified from other comprehensive income (loss), net of taxes		(27	)		(8	)		6			(29	)
Net current period other comprensive income (loss), net of taxes		(706	)		(8	)		(6	)		(720	)
Ending balance September 30, 2014, net of taxes	$	2,827		$	442		$	(4,081	)	$	(812	)
Beginning balance July 1, 2013, net of taxes	$	494		$	481		$	(5,665	)	$	(4,690	)
Other comprehensive (loss) before reclassification, net of taxes		391			—			(6	)		385
Amounts reclassified from other comprehensive income (loss), net of taxes		—			(8	)		32			24
Net current period other comprehensive income (loss), net of taxes		391			(8	)		26			409
Ending balance September 30, 2013, net of taxes	$	885		$	473		$	(5,639	)	$	(4,281	)

(1)

Amounts in parenthesis indicate debits.

	For the Nine Months Ended September 30, 2014 and 2013
	Unrealized Gains (Losses) on Available- for-Sale Securities and I/O Strips(1)			Unamortized Unrealized Gain on Available- for-Sale Securities Reclassified to Held-to- Maturity(1)			Defined Benefit Pension Plan Items(1)			Total(1)
	(Dollars in thousands)
Beginning balance January 1, 2014, net of taxes	$	(430	)	$	466		$	(4,065	)		(4,029	)
Other comprehensive (loss) before reclassification, net of taxes		3,313			—			(32	)		3,281
Amounts reclassified from other comprehensive income (loss), net of taxes		(56	)		(24	)		16			(64	)
Net current period other comprensive income (loss), net of taxes		3,257			(24	)		(16	)		3,217
Ending balance September 30, 2014, net of taxes	$	2,827		$	442		$	(4,081	)	$	(812	)
Beginning balance January 1, 2013, net of taxes	$	7,887		$	497		$	(5,703	)	$	2,681
Other comprehensive income (loss) before reclassification, net of taxes		(6,980	)		—			(26	)		(7,006	)
Amounts reclassified from other comprehensive income (loss), net of taxes		(22	)		(24	)		90			44
Net current period other comprensive income, net of taxes		(7,002	)		(24	)		64			(6,962	)
Ending balance September 30, 2013, net of taxes	$	885		$	473		$	(5,639	)	$	(4,281	)

(1)

Amounts in parenthesis indicate debits.

	Amounts Reclassified from AOCI(1) For the Three Months Ended September 30,
							Affected Line Item Where Net Income is Presented
Details About AOCI Components	2014			2013
	(Dollars in thousands)
Unrealized gains on available-for-sale securities and I/O strips	$	47		$	—		Realized gains on sale of securities
		(20	)		—		Income tax expense
		27			—		Net of tax
Amortization of unrealized gain on securities available-for-sale that were reclassified to securities held-to-maturity		14			14		Interest income on taxable securities
		(6	)		(6	)	Income tax expense
		8			8		Net of tax
Amortization of defined benefit pension plan items(2)
Prior transition obligation		25			18
Actuarial losses		(35	)		(73	)
		(10	)		(55	)	Income before income tax
		4			23		Income tax expense
		(6	)		(32	)	Net of tax
Total reclassification for the period	$	29		$	(24	)

(1)

Amounts in parenthesis indicate debits.

(2)

This AOCI component is included in the computation of net periodic benefit cost (see Note 7—Benefit Plans).

	Amounts Reclassified from AOCI(1) For the Nine Months Ended September 30,
							Affected Line Item Where Net Income is Presented
Details About AOCI Components	2014			2013
	(Dollars in thousands)
Unrealized gains on available-for-sale securities and I/O strips	$	97		$	38		Realized gains on sale of securities
		(41	)		(16	)	Income tax expense
		56			22		Net of tax
Amortization of unrealized gain on securities available-for-sale that were reclassified to securities held-to-maturity		41			42		Interest income on taxable securities
		(17	)		(18	)	Income tax expense
		24			24		Net of tax
Amortization of defined benefit pension plan items(2)
Prior transition obligation		77			63
Actuarial losses		(105	)		(219	)
		(28	)		(156	)	Income before income tax
		12			66		Income tax expense
		(16	)		(90	)	Net of tax
Total reclassification for the period	$	64		$	(44	)

(1)

Amounts in parenthesis indicate debits.

(2)

This AOCI component is included in the computation of net periodic benefit cost (see Note 7—Benefit Plans).