Investments

9 Months Ended

Sep. 30, 2013

Investments, Debt and Equity Securities [Abstract]

Investments

Investments

The investment balances at September 30, 2013 and December 31, 2012, consist of the following:

(in thousands)	September 30, 2013		December 31, 2012
Rabbi trust (associated with Supplemental Executive Retirement Savings Plan)	$	2,691	$	2,116
Rabbi trust (associated with certain directors' compensation)	97		39
Investments in equity securities	—		2,013
Total	$	2,788	$	4,168

We classify these investments as trading securities and report them at their fair value. For the three months ended September 30, 2013 and 2012, we recorded a net unrealized loss of $259,000 and a net unrealized gain of $102,000, respectively, in other income in the condensed consolidated statements of income related to these investments. For the nine months ended September 30, 2013 and 2012, we recorded a net unrealized gain of $217,000 and a net unrealized loss of $502,000, respectively, in other income in the condensed consolidated statements of income related to these investments. We also have recorded an associated liability, which is included in other pension and benefit costs in the condensed consolidated balance sheets and is adjusted each month for the gains and losses incurred by the Rabbi Trusts.