Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2013

Accumulated Other Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss) Note [Text Block]

Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in the components of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2013 and 2012 (in thousands).

	Net Unrealized Gains (Losses) on Available-for-Sale Securities (1)			Non-Credit Portion of Other-than-Temporary Impairment Losses on Held-to-Maturity Securities			Postretirement Benefits			Total Accumulated Other Comprehensive Income (Loss)
Three Months Ended September 30, 2013
Balance at July 1, 2013	$	3,035		$	(37,337	)	$	434		$	(33,868	)
Reclassifications from accumulated other comprehensive income (loss) to net income
Reclassification adjustment for amortization of prior service credits and net actuarial gains recognized in compensation and benefits expense	—			—			(11		)	(11		)
Other amounts of other comprehensive income (loss)
Net unrealized losses on available-for-sale securities	(5,822		)	—			—			(5,822		)
Accretion of non-credit portion of other-than-temporary impairment losses to the carrying value of held-to-maturity securities	—			2,044			—			2,044
Total other comprehensive income (loss)	(5,822		)	2,044			(11		)	(3,789		)
Balance at September 30, 2013	$	(2,787	)	$	(35,293	)	$	423		$	(37,657	)
Three Months Ended September 30, 2012
Balance at July 1, 2012	$	671		$	(46,031	)	$	582		$	(44,778	)
Reclassifications from accumulated other comprehensive income (loss) to net income
Reclassification adjustment for amortization of prior service credits and net actuarial gains recognized in compensation and benefits expense	—			—			(17		)	(17		)
Other amounts of other comprehensive income (loss)
Net unrealized gains on available-for-sale securities	10,897			—			—			10,897
Accretion of non-credit portion of other-than-temporary impairment losses to the carrying value of held-to-maturity securities	—			2,367			—			2,367
Total other comprehensive income (loss)	10,897			2,367			(17		)	13,247
Balance at September 30, 2012	$	11,568		$	(43,664	)	$	565		$	(31,531	)
_____________________________ (1) Net unrealized gains (losses) on available-for-sale securities are net of unrealized gains and losses relating to hedged interest rate risk included in net income.

	Net Unrealized Gains (Losses) on Available-for-Sale Securities (1)			Non-Credit Portion of Other-than-Temporary Impairment Losses on Held-to-Maturity Securities			Postretirement Benefits			Total Accumulated Other Comprehensive Income (Loss)
Nine Months Ended September 30, 2013
Balance at January 1, 2013	$	22,527		$	(41,437	)	$	665		$	(18,245	)
Reclassifications from accumulated other comprehensive income (loss) to net income
Reclassification adjustment for amortization of prior service credits and net actuarial gains recognized in compensation and benefits expense	—			—			(31		)	(31		)
Other amounts of other comprehensive income (loss)
Net unrealized losses on available-for-sale securities	(25,314		)	—			—			(25,314		)
Accretion of non-credit portion of other-than-temporary impairment losses to the carrying value of held-to-maturity securities	—			6,144			—			6,144
Prior service cost	—			—			(211		)	(211		)
Total other comprehensive income (loss)	(25,314		)	6,144			(242		)	(19,412		)
Balance at September 30, 2013	$	(2,787	)	$	(35,293	)	$	423		$	(37,657	)
Nine Months Ended September 30, 2012
Balance at January 1, 2012	$	5,197		$	(51,429	)	$	617		$	(45,615	)
Reclassifications from accumulated other comprehensive income (loss) to net income
Reclassification adjustment for non-credit portion of other-than-temporary impairment losses on held-to-maturity securities recognized as credit losses in net income	—			351			—			351
Reclassification adjustment for amortization of prior service credits and net actuarial gains recognized in compensation and benefits expense	—			—			(52		)	(52		)
Other amounts of other comprehensive income (loss)
Net unrealized gains on available-for-sale securities	6,371			—			—			6,371
Non-credit portion of other-than-temporary impairment losses on held-to-maturity securities	—			(195		)	—			(195		)
Accretion of non-credit portion of other-than-temporary impairment losses to the carrying value of held-to-maturity securities	—			7,609			—			7,609
Total other comprehensive income (loss)	6,371			7,765			(52		)	14,084
Balance at September 30, 2012	$	11,568		$	(43,664	)	$	565		$	(31,531	)

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⁽¹⁾ Net unrealized gains (losses) on available-for-sale securities are net of unrealized gains and losses relating to hedged interest rate risk included in net income.