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Other Comprehensive Income (Tables)
3 Months Ended
Mar. 31, 2013
Other Comprehensive Income [Abstract]  
Accumulated other comprehensive income (loss), net of tax
The following is a summary of the accumulated other comprehensive income (loss) balances, net of tax:
 
 
 
 
 
Other
 
 
Amount
 
 
Other
 
 
 
 
 
 
 
Comprehensive
 
 
reclassified
 
 
Comprehensive
 
 
 
 
 
Income (loss)-
 
 
from Accumulated
 
 
Income (loss)-
 
 
 
 
 
Balance at
 
 
Before
 
 
Other Comprehensive
 
 
Three months
 
 
Balance at
 
 
 
12/31/2012
 
 
Reclassifications
 
 
Income
 
 
ended 3/31/13
 
 
3/31/2013
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net unrealized holding gain (loss) on securities available for sale, net of tax
 
$
3,755
 
 
 
(1,767
)
 
 
(1
)
 
 
(1,768
)
 
 
1,987
 
Net change in net actuarial loss and prior service credit on pension and postretirement benefit plans, net of tax
 
 
(2,197
)
 
 
-
 
 
 
41
 
 
 
41
 
 
 
(2,156
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated other comprehensive income (loss), net of tax
 
$
1,558
 
 
 
(1,767
)
 
 
40
 
 
 
(1,727
)
 
 
(169
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other
 
 
Amount
 
 
Other
 
 
 
 
 
 
 
Comprehensive
 
 
reclassified
 
 
Comprehensive
 
 
 
 
 
Income (loss)-
 
 
from Accumulated
 
 
Income (loss)-
 
 
 
 
 
Balance at
 
 
Before
 
 
Other Comprehensive
 
 
Three months
 
 
Balance at
 
 
 
12/31/2011
 
 
Reclassifications
 
 
Income
 
 
ended 3/31/12
 
 
3/31/2012
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net unrealized holding gain (loss) on securities available for sale, net of tax
 
$
(1,018
)
 
 
2,967
 
 
 
(440
)
 
 
2,527
 
 
 
1,509
 
Net change in net actuarial loss and prior service credit on pension and postretirement benefit plans, net of tax
 
 
(1,475
)
 
 
-
 
 
 
19
 
 
 
19
 
 
 
(1,456
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated other comprehensive income (loss), net of tax
 
$
(2,493
)
 
 
2,967
 
 
 
(421
)
 
 
2,546
 
 
 
53
 
 
Reclassifications out of accumulated other comprehensive income
The following represents the reclassifications out of accumulated other comprehensive income for the three months ended March 31, 2013 and 2012:
 
 
Affected
 
Three Months Ended
 
Line Item
 
March 31,
 
in Statements
 
 
2013
 
 
2012
 
of Income
 
 
 
 
 
Unrealized gains (losses) on securities available for sale
 
 
 
 
 
 
 
 
Realized gain on securities transactions
 
 
2
 
 
 
677
 
Net gain on securities transaction
Income tax expense
 
 
(1
)
 
 
(237
)
Income taxes
 
 
 
 
 
 
 
 
 
Net of tax
 
 
1
 
 
 
440
 
 
 
 
 
 
 
 
 
 
Amortization of pension and postretirement benefit items
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amortization of net actuarial loss
 
 
(132
)
 
 
(97
)
Salaries and employee benefits
Amortization of prior service credit
 
 
66
 
 
 
66
 
Salaries and employee benefits
Income tax expense
 
 
25
 
 
 
12
 
Income taxes
 
 
 
 
 
 
 
 
 
Net of tax
 
 
(41
)
 
 
(19
)
 
 
 
 
 
 
 
 
 
Total reclassifications, net of tax
 
 
(40
)
 
 
421