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Comprehensive Income (Tables)
6 Months Ended
Jun. 30, 2014
Comprehensive Income [Abstract]  
Schedule of Comprehensive Income (Loss) [Table Text Block]
The following table presents the components of other comprehensive income for the three and six months ended June 30, 2014 and 2013 :
Schedule of Comprehensive Income
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
 
 
Tax
 
 
 
 
 
Tax
 
 
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Amount
 
Benefit
 
Amount
 
Amount
 
Benefit
 
Amount
2014
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Gains Arising During the Period
$
850

 
$
(336
)
 
$
514

 
$
1,249

 
$
(494
)
 
$
755

Reclassification Adjustment for Securities Gains Included in Net Income
27

 
(11
)
 
16

 
27

 
(11
)
 
16

Amortization of Net Retirement Plan Actuarial Loss
114

 
(45
)
 
69

 
230

 
(91
)
 
139

Accretion of Net Retirement Plan Prior Service Credit
(21
)
 
8

 
(13
)
 
(43
)
 
17

 
(26
)
  Other Comprehensive Income
$
970

 
$
(384
)
 
$
586

 
$
1,463

 
$
(579
)
 
$
884

 
 
 
 
 
 
 
 
 
 
 
 
2013
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Gains Arising During the Period
$
(6,034
)
 
$
2,391

 
$
(3,643
)
 
$
(5,667
)
 
$
2,244

 
$
(3,423
)
Reclassification Adjustment for Securities Gains Included in Net Income
(13
)
 
5

 
(8
)
 
(540
)
 
214

 
(326
)
Amortization of Net Retirement Plan Actuarial Loss
392

 
(156
)
 
236

 
783

 
(311
)
 
472

  Other Comprehensive Loss
$
(5,655
)
 
$
2,240

 
$
(3,415
)
 
$
(5,424
)
 
$
2,147

 
$
(3,277
)
Changes in Accumulated Other Comprehensive Income By Component [Table Text Block]
The following table presents the changes in accumulated other comprehensive income by component:

Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
 
 
 
 
 
 
 
 
 
Unrealized
 
Defined Benefit Plan Items
 
 
 
Gains and
 
 
 
 
 
 
 
Losses on
 
 
 
Net Prior
 
 
 
Available-for-
 
Net Gain
 
Service
 
 
 
Sale Securities
 
(Loss)
 
(Cost ) Credit
 
Total
For the Quarter-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
March 31, 2014
$
2,615

 
$
(6,627
)
 
$
(63
)
 
$
(4,075
)
Other comprehensive income before reclassifications
514

 

 

 
514

Amounts reclassified from accumulated other comprehensive income
16

 
69

 
(13
)
 
72

Net current-period other comprehensive income
530

 
69

 
(13
)
 
586

June 30, 2014
$
3,145

 
$
(6,558
)
 
$
(76
)
 
$
(3,489
)
 
 
 
 
 
 
 
 
March 31, 2013
$
5,527

 
$
(13,800
)
 
$
(51
)
 
$
(8,324
)
Other comprehensive income before reclassifications
(3,643
)
 

 

 
(3,643
)
Amounts reclassified from accumulated other comprehensive income
(8
)
 
236

 

 
228

Net current-period other comprehensive income
(3,651
)
 
236

 

 
(3,415
)
June 30, 2013
$
1,876

 
$
(13,564
)
 
$
(51
)
 
$
(11,739
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Year-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2013
$
2,374

 
$
(6,697
)
 
$
(50
)
 
$
(4,373
)
Other comprehensive income before reclassifications
755

 

 

 
755

Amounts reclassified from accumulated other comprehensive income
16

 
139

 
(26
)
 
129

Net current-period other comprehensive income
771

 
139

 
(26
)
 
884

June 30, 2014
$
3,145

 
$
(6,558
)
 
$
(76
)
 
$
(3,489
)
 
 
 
 
 
 
 
 
December 31, 2012
$
5,625

 
$
(14,036
)
 
$
(51
)
 
$
(8,462
)
Other comprehensive income before reclassifications
(3,423
)
 

 

 
(3,423
)
Amounts reclassified from accumulated other comprehensive income
(326
)
 
472

 

 
146

Net current-period other comprehensive income
(3,749
)
 
472

 

 
(3,277
)
June 30, 2013
$
1,876

 
$
(13,564
)
 
$
(51
)
 
$
(11,739
)
 
 
 
 
 
 
 
 
 


(1) All amounts are net of tax. Amounts in parentheses indicate debits.
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]
The following table presents the reclassifications out of accumulated other comprehensive income:

Reclassifications Out of Accumulated Other Comprehensive Income (1)
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
For the Quarter-to-date periods ended:
 
 
 
 
 
 
 
 
 
June 30, 2014
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
(27
)
 
Gain on Securities Transactions
 
 
(27
)
 
Total before tax
 
 
11

 
Provision for Income Taxes
 
 
$
(16
)
 
Net of tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
$
21

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(114
)
(2) 
Salaries and Employee Benefits
 
 
(93
)
 
Total before tax
 
 
37

 
Provision for Income Taxes
 
 
$
(56
)
 
Net of tax
 
 
 
 
 
Total reclassifications for the period
 
$
(72
)
 
Net of tax
 
 
 
 
 
June 30, 2013
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
13

 
Gain on Securities Transactions
 
 
13

 
Total before tax
 
 
(5
)
 
Provision for Income Taxes
 
 
$
8

 
Net of tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
$

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(392
)
(2) 
Salaries and Employee Benefits
 
 
(392
)
 
Total before tax
 
 
156

 
Provision for Income Taxes
 
 
$
(236
)
 
Net of tax
 
 
 
 
 
Total reclassifications for the period
 
$
(228
)
 
Net of tax
 
 
 
 
 
 
 
 
 
 
Reclassifications Out of Accumulated Other Comprehensive Income (1)
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
 
 
 
 
 
For the Year-to-date periods ended:
 
 
 
 
 
 
 
 
 
June 30, 2014
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
(27
)
 
Gain on Securities Transactions
 
 
(27
)
 
Total before tax
 
 
11

 
Provision for Income Taxes
 
 
$
(16
)
 
Net of tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
$
43

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(230
)
(2) 
Salaries and Employee Benefits
 
 
(187
)
 
Total before tax
 
 
74

 
Provision for Income Taxes
 
 
$
(113
)
 
Net of tax
 
 
 
 
 
Total reclassifications for the period
 
$
(129
)
 
Net of tax
 
 
 
 
 
 
 
 
 
 
June 30, 2013
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
540

 
Gain on Securities Transactions
 
 
540

 
Total before tax
 
 
(214
)
 
Provision for Income Taxes
 
 
$
326

 
Net of tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
$
(783
)
(2) 
Salaries and Employee Benefits
 
 
(783
)
 
Total before tax
 
 
311

 
Provision for Income Taxes
 
 
$
(472
)
 
Net of tax
 
 
 
 
 
Total reclassifications for the period
 
$
(146
)
 
Net of tax
 
 
 
 
 
 
 
 
 
 
(1) Amounts in parentheses indicate debits to profit/loss.
(2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see pension footnote for additional details.).