Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2013

Accumulated Other Comprehensive Income [Abstract]


								Net-of-tax
		Pre-tax Amount			Tax Effect			Amount
March 31, 2013
Net unrealized losses on investment securities:
Net unrealized losses arising during the period	$	(2,942	)	$	(1,166	)	$	(1,776	)
Reclassification adjustment for gains included in income		(892	)		(353	)		(539	)
Net unrealized losses on investment securities		(3,834	)		(1,519	)		(2,315	)
Pension and post-retirement obligations:
Amortization of prior service benefit		(12	)		(5	)		(7	)
Amortization of actuarial losses		341			135			206
Pension and post-retirement obligations, net		329			130			199
Other comprehensive loss	$	(3,505	)	$	(1,389	)	$	(2,116	)

March 31, 2012
Net unrealized losses on investment securities:
Net unrealized losses arising during the period	$	(1,837	)	$	(728	)	$	(1,109	)
Reclassification adjustment for gains included in income		(331	)		(131	)		(200	)
Reclassification adjustment for impairment charges included in income		91			36			55
Net unrealized losses on investment securities		(2,077	)		(823	)		(1,254	)
Pension and post-retirement obligations:
Amortization of prior service benefit		(12	)		(5	)		(7	)
Amortization of actuarial losses		347			138			209
Pension and post-retirement obligations, net		335			133			202
Other comprehensive loss	$	(1,742	)	$	(690	)	$	(1,052	)

Components Of Accumulated Other Comprehensive Income (Loss)


		Net Unrealized
		Gains and
		Losses on			Pension and
		Investment			Post-retirement
		Securities			Obligations			Total
Balance at beginning of year	$	16,060		$	(12,807	)	$	3,253
Other comprehensive loss before reclassifications		(1,776	)		199			(1,577	)
Amounts reclassified from accumulated other comprehensive income		(539	)		-			(539	)
Net current period other comprehensive loss		(2,315	)		199			(2,116	)
Balance at end of period	$	13,745		$	(12,608	)	$	1,137

Amounts Reclassified Out Of Each Component Of Accumulated Other Comprehensive Income (Loss)

		Amount
		Reclassified from
		Accumulated
		Other
Details About Accumulated Other		Comprehensive		Affected Line Item in the
Comprehensive Income Components		Income		Consolidated Statement of Income
Realized gain on sale of investment securities	$	892		Net gain on disposal of investment securities
		(353	)	Income tax expense
	$	539		Net of tax

Pension and post-retirement obligations
Amortization of prior service benefit ⁽¹⁾	$	(12	)	Salaries and employee benefits
Amortization of actuarial losses ⁽¹⁾		341		Salaries and employee benefits
		329		Total before tax
		(130	)	Income tax expense
	$	199		Net of tax

(1) These items are included in the computation of net periodic pension cost. See Note 10 – Employee Benefit Plans for additional information.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 17

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e716-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 18, 19, 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Reclassification Adjustments

-URI http://asc.fasb.org/extlink&oid=6522872

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580

+ Details

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References+ Details