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Accumulated Other Comprehensive Income (Loss)
 3 Months Ended
Mar. 31, 2013
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)

The following is a summary of the gross amounts of accumulated other comprehensive income (loss) and the related income tax effects:

(Dollars in thousands)
 
Gross
 
Tax
 
Net
March 31, 2013:
 
 
 
 
 
 
Net unrealized gain on securities available for sale
 
$
8,524

 
$
3,180

 
$
5,344

Net unrealized loss on other-than-temporarily impaired securities available for sale
 
(2,152
)
 
(803
)
 
(1,349
)
Net unrealized loss on cash flow hedge
 
(2,396
)
 
(894
)
 
(1,502
)
Net unamortized pension costs
 
(1,773
)
 
(662
)
 
(1,111
)
 
 
$
2,203

 
$
821

 
$
1,382

December 31, 2012:
 
 

 
 

 
 

Net unrealized gain on securities available for sale
 
$
9,451

 
$
3,525

 
$
5,926

Net unrealized loss on other-than-temporarily impaired securities available for sale
 
(2,162
)
 
(806
)
 
(1,356
)
Net unrealized loss on cash flow hedge
 
(2,484
)
 
(927
)
 
(1,557
)
Net unamortized pension costs
 
(2,364
)
 
(882
)
 
(1,482
)
 
 
$
2,441

 
$
910

 
$
1,531

March 31, 2012:
 
 

 
 

 
 

Net unrealized gain on securities available for sale
 
$
7,036

 
$
2,624

 
$
4,412

Net unrealized loss on other-than-temporarily impaired securities available for sale
 
(2,265
)
 
(845
)
 
(1,420
)
Net unrealized loss on cash flow hedge
 
(1,728
)
 
(644
)
 
(1,084
)
Net unamortized pension costs
 
(3,738
)
 
(1,394
)
 
(2,344
)
 
 
$
(695
)
 
$
(259
)
 
$
(436
)


The following table summarizes the changes in the gross amounts for each component of other comprehensive income for the quarters ended March 31, 2013 and 2012.

(Dollars in thousands)
 
Available-for-Sale Securities Without Other-Than-Temporary Impairments
 
Available-for-Sale Securities With Other-Than-Temporary Impairments
 
Cash Flow Hedge
 
Defined Benefit Pension Plan
Balance, 12/31/12
 
$
9,451

 
$
(2,162
)
 
$
(2,484
)
 
$
(2,364
)
Unrealized gains/losses arising during the period
 
(911
)
 
10

 
(69
)
 
—

Reclassifications from accumulated other comprehensive income
 
(16
)
 
—

 
157

 
591

Net other comprehensive income
 
$
(927
)
 
$
10

 
$
88

 
$
591

Balance, 03/31/13
 
$
8,524

 
$
(2,152
)
 
$
(2,396
)
 
$
(1,773
)
 
 
 
 
 
 
 
 
 
Balance, 12/31/11
 
$
7,202

 
$
(2,318
)
 
$
(1,834
)
 
$
(4,272
)
Unrealized gains/losses arising during the period
 
425

 
53

 
(40
)
 
—

Reclassifications from accumulated other comprehensive income
 
(591
)
 
—

 
146

 
534

Net other comprehensive income
 
$
(166
)
 
$
53

 
$
106

 
$
534

Balance, 03/31/12
 
$
7,036

 
$
(2,265
)
 
$
(1,728
)
 
$
(3,738
)


Note 10:  (Continued)

The following table summarizes information concerning individual items reclassified out of each component of accumulated other comprehensive income for the quarters ended March 31, 2013 and 2012.

(Dollars in thousands)
 
Amount Reclassified from Accumulated Other Comprehensive Income for the Quarter Ended (a)
 
 
Accumulated Other Comprehensive Income Components
 
March 31, 2013
 
March 31, 2012
 
Affected Line Item in the Statement of Operations
Securities available for sale:
 
 
 
 
 
 
Gains realized on sales of securities
 
$
16

 
$
591

 
Securities gains, net
 
 
(6
)
 
(220
)
 
Income tax expense
 
 
$
10

 
$
371

 
Net of tax
 
 
 
 
 
 
 
Cash flow hedge:
 
 
 
 
 
 
Reclassification of interest rate swap settlement
 
$
(157
)
 
$
(146
)
 
Interest expense on junior subordinated debt
 
 
59

 
54

 
Income tax benefit
 
 
$
(98
)
 
$
(92
)
 
Net of tax
 
 
 
 
 
 
 
Defined benefit pension plan:
 
 
 
 
 
 
Amortization of actuarial loss
 
$
(591
)
 
$
(534
)
 
(b)
 
 
220

 
199

 
Income tax benefit
 
 
$
(371
)
 
$
(335
)
 
Net of tax
 
 
 
 
 
 
 
(a) Positive amounts are credits/revenues and negative amounts are debits/expenses.

(b) This component is included in the computation of net periodic pension expense (see Note 8, Pension and Other Employee Benefit Plans) which is included in salaries and employee benefits expense.