Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2014

Equity [Abstract]

Activity in Accumulated Other Comprehensive Income (Loss)

The activity in accumulated other comprehensive income (loss) at March 31 is as follows:

	Accumulated Other Comprehensive  Income (Loss) (1) Unrealized Gains (Losses) on Securities Available for Sale
	Three months ended March 31,
(dollars in thousands)	2014			2013
Beginning Balance	$	(2,718	)	$	3,129
Other comprehensive income (loss) before reclassifications		1,579			(700	)
Amounts reclassified from accumulated other comprehensive income		31			—
Period Change		1,610			(700	)
Ending Balance	$	(1,108	)	$	2,429

⁽¹⁾  All amounts are net of tax. Related income tax expense or benefit is calculated using a combined Federal and State income tax rate approximating 39.5%.

Accumulated Other Comprehensive Income Components

	Amount Reclassified from Accumulated Other Comprehensive Income (Loss)
Details about Accumulated Other Comprehensive Income (Loss) Components	Three months ended March 31,					Affected Line Item in the Statement of Income
(dollars in thousands)	2014			2013
Securities available for sale (1):
Net securities gains (losses) reclassified into earnings	$	—		$	—	Net gains on available for sale securities
Other-than-temporary losses reclassified into earnings		49			—	Other-than-temporary losses on investments
Related income tax expense (benefit)		(18	)		—	Provision for income taxes
Net effect on accumulated other comprehensive income (loss) for the period	$	31		$	—	Net of tax
Total reclassifications for the period	$	31		$	—	Net of tax

⁽¹⁾  For additional detail related to unrealized gains (losses) on securities and related amounts reclassified from accumulated other comprehensive income (loss) see Note 2 “Investment Securities.”