Changes and Reclassifications Out of Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2013

Changes and Reclassifications Out of Accumulated Other Comprehensive Income [Abstract]

Changes and Reclassifications Out of Accumulated Other Comprehensive Income

The following table presents the changes in AOCI by component of comprehensive for years ended December 31, 2013, 2012 and 2011:



	December 31, 2013									December 31, 2012										December 31, 2011
	Unrealized securities gains and losses			Pension and post- retirement costs			Total			Unrealized securities gains and losses				Pension and post- retirement costs			Total			Unrealized securities gains and losses			Pension and post- retirement costs				Total
Balance at the beginning of the period	$	3,295		$	(2,055	)	$	1,240		$	4,019			$	(1,818	)	$	2,201		$	3,479		$	(1,472	)		$	2,007
Amounts recognized in other comprehensive income, net of taxes of $3,227, $430 and $386	(7,070		)	759			(6,311		)	(598		)		(237		)	(835		)	1,095			(346		)		749
Reclassified amounts out of accumulated other comprehensive income, net of tax of $60, $65 and $286	117			—			117			126				—			126			555			—				555
Balance at the end of the period	$	(3,892	)	$	(1,296	)	$	(5,188	)	$	3,295		—	$	(2,055	)	$	1,240		$	4,019	—	$	(1,818	)	—	$	2,201

The following table presents current period reclassifications out of AOCI by component of comprehensive income for the years ended December 31, 2013, 2012 and 2011:



	December 31, 2013		December 31, 2012		December 31, 2011		Income statement line item presentation
Realized (gains) losses on sale of securities	$	178	$	189	$	832	Investment securities losses (gains), net
Tax expense (benefit) (34%)	60		65		286		Income tax expense (benefit)
Reclassified amount, net of tax	$	118	$	124	$	546

- Definition

The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation.

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