Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2011

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss)

4.  Comprehensive Income (Loss) - (2011 Restated)

The components of other comprehensive income (loss) are as follows (in thousands):

	Nine Months Ended September 30, 2011
	Before-Tax			Tax				Net-of-Tax
	Amount			Expense				Amount
Unrealized gains on securities:
Unrealized holding gains arising during period		$	47,002		$	(16,451	)		$	30,551
Less:  reclassification adjustment for gains included in net income			9,080			(3,178	)			5,902
Net unrealized gains on securities			37,922			(13,273	)			24,649
Change in pension plans			1,066			(373	)			693
Other comprehensive income		$	38,988		$	(13,646	)		$	25,342

	Three Months Ended September 30, 2011
	Before-Tax			Tax				Net-of-Tax
	Amount			Expense				Amount
Unrealized gains on securities:
Unrealized holding gains arising during period		$	20,722		$	(7,253	)		$	13,469
Less:  reclassification adjustment for gains included in net income			3,609			(1,263	)			2,346
Net unrealized gains on securities			17,113			(5,990	)			11,123
Change in pension plans			355			(124	)			231
Other comprehensive income		$	17,468		$	(6,114	)		$	11,354

	Nine Months Ended September 30, 2010
	Before-Tax				Tax (Expense)				Net-of-Tax
	Amount				Benefit				Amount
Unrealized losses on securities:
Unrealized holding gains arising during period		$	21,029			$	(7,360	)		$	13,669
Noncredit portion of other-than-temporary impairment losses on the AFS securities			36				(13	)			23
Less:  reclassification adjustment for gains included in net income			23,024				(8,058	)			14,966
Less:  reclassification of other-than-temporary impairment charges on AFS securities included in net income			(75	)			26				(49	)
Net unrealized losses on securities			(1,884	)			659				(1,225	)
Change in pension plans			939				(328	)			611
Other comprehensive loss		$	(945	)		$	331			$	(614	)

	Three Months Ended September 30, 2010
	Before-Tax				Tax (Expense)				Net-of-Tax
	Amount				Benefit				Amount
Unrealized losses on securities:
Unrealized holding gains arising during period		$	7,170			$	(2,509	)		$	4,661
Noncredit portion of other-than-temporary impairment losses on the AFS securities			-				-				-
Less:  reclassification adjustment for gains included in net income			8,008				(2,802	)			5,206
Less:  reclassification of other-than-temporary impairment charges on AFS securities included in net income			-				-				-
Net unrealized losses on securities			(838	)			293				(545	)
Change in pension plans			313				(109	)			204
Other comprehensive loss		$	(525	)		$	184			$	(341	)