13. ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

6 Months Ended

Jun. 30, 2014

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

Changes in each component of accumulated other comprehensive (loss) income for the periods ended June 30, 2014 and 2013 were as follows (in thousands):

	Net Unrealized Gains (Losses) on Securities			Adjustments Related to Defined Benefit Pension Plan			Accumulated Other Comprehensive (Loss) Income
Balance at March 31, 2014	$	(2,547	)	$	(1,308	)	$	(3,855	)
Net unrealized gain on securities available for sale, net of tax, $1,374		1,976			—			1,976
Reclassification adjustment for gains on securities, net of tax, ($23)		(33	)		—			(33	)
Net loss arising during the period, net of tax, ($46)		—			(64	)		(64	)
Reclassification adjustment for amortization of prior service cost and net gain included in  salaries and employee benefits, net of tax $25		—			35			35
Balance at June 30, 2014	$	(604	)	$	(1,337	)	$	(1,941	)
Balance at March 31, 2013	$	2,585		$	(1,478	)	$	1,107
Net unrealized losses on securities available for sale, net of tax, ($4,047)		(5,823	)		—			(5,823	)
Reclassification adjustment for gains on securities, net of tax		—			—			—
Net gain arising during the period, net of tax, $400		—			577			577
Reclassification adjustment for amortization of prior service cost and net gain included in salaries and employee benefits, net of tax $30		—			44			44
Balance at June 30, 2013	$	(3,238	)	$	(857	)	$	(4,095	)
	Net Unrealized Gains (Losses) on Securities			Adjustments Related to Defined Benefit Pension Plan			Accumulated Other Comprehensive (Loss) Income
Balance at December 31, 2013	$	(3,734	)	$	(1,286	)	$	(5,020	)
Net unrealized gain on securities available for sale, net of tax, $2,199		3,163			—			3,163
Reclassification adjustment for gains on securities, net of tax, ($23)		(33	)		—			(33	)
Net loss arising during the period, net of tax, ($85)		—			(122	)		(122	)
Reclassification adjustment for amortization of prior service cost and net gain included in salaries and employee benefits, net of tax $49		—			71			71
Balance at June 30, 2014	$	(604	)	$	(1,337	)	$	(1,941	)
Balance at December 31, 2012	$	3,287		$	(1,621	)	$	1,666
Net unrealized losses on securities available for sale, net of tax, ($4,312)		(6,205	)		—			(6,205	)
Reclassification adjustment for gains on securities, net of tax, ($223)		(320	)		—			(320	)
Net gain arising during the period, net of tax, $470		—			676			676
Reclassification adjustment for amortization of prior service cost and net gain included in salaries and employee benefits, net of tax $60		—			88			88
Balance at June 30, 2013	$	(3,238	)	$	(857	)	$	(4,095	)

Amounts reclassified out of accumulated other comprehensive income were as follows (in thousands):

Details About Accumulated Other Comprehensive (Loss) Income Components	Amount Reclassified From Accumulated Other Comprehensive (Loss) Income						Affected Line Item in the Statement Where Net Income is Presented
	Three months ended June 30,
	2014			2013
Gain on investment securities	$	56		$	—		Gain on sales or calls of securities, net
Amortization of prior service cost and net gain included in net periodic pension cost		(60	)		(74	)	Salaries and employee benefits
		(4	)		(74	)	Total before tax
		2			30		Provision for income tax
	$	(2	)	$	(44	)	Net of tax
Details About Accumulated Other Comprehensive (Loss) Income Components	Amount Reclassified From Accumulated Other Comprehensive (Loss) Income						Affected Line Item in the Statement Where Net Income is Presented
	Six months ended June 30,
	2014			2013
Gain on investment securities	$	56		$	543		Gain on sales or calls of securities, net
Amortization of prior service cost and net gain included in net periodic pension cost		(120	)		(148	)	Salaries and employee benefits
		(64	)		395		Total before tax
		26			(163	)	Provision for income tax
	$	(38	)	$	232		Net of tax