Comprehensive Income

6 Months Ended

Jun. 30, 2014

Equity [Abstract]

Comprehensive Income

7. Comprehensive Income

The Company has developed the following table to present the components of accumulated OCI for the three and six month periods ended June 30, 2014 and 2013:

(Dollar amounts in thousands)
	Three Months Ended			Three Months Ended
	June 30, 2014			June 30, 2013			Affected line item
Details about AOCI Components	Amount			Amount			in the Statement where net
	Reclassifed from AOCI			Reclassifed from AOCI			income is presented
Available-for-sale securities
Realized gain on sale of securities	$	—		$	(198	)	Net realized gain on securities available for sale
Impairment expense		—			—		Net impairment losses on investment securities
		—			(198	)	Total before tax
		—			67		Provision for income taxes
		—			(131	)	Net of tax
Defined benefit pension plan items
Amortization of prior service costs		23			26		See Note 1 below
Amortization of actuarial gains/(losses)		10			10		See Note 1 below
		33			36		Total before tax
		(11	)		(12	)	Provision for income taxes
		22			24		Net of tax
Total reclassifications	$	22		$	(107	)	Net of tax
	Six Months Ended			Six Months Ended
	June 30, 2014			June 30, 2013			Affected line item
Details about AOCI Components	Amount			Amount			in the Statement where net
	Reclassifed from AOCI			Reclassifed from AOCI			income is presented
Available-for-sale securities
Realized gain on sale of securities	$	(288	)	$	(467	)	Net realized gain on securities available for sale
Impairment expense		193			—		Net impairment losses on investment securities
		(95	)		(467	)	Total before tax
		32			159		Provision for income taxes
		(63	)		(308	)	Net of tax
Defined benefit pension plan items
Amortization of prior service costs		47			53		See Note 1 below
Amortization of actuarial gains/(losses)		20			20		See Note 1 below
		67			73		Total before tax
		(23	)		(25	)	Provision for income taxes
		44			48		Net of tax
Total reclassifications	$	(19	)	$	(260	)	Net of tax

Note 1: These items are included in the computation of net periodic pension cost. See Note 8, Retirement Plans, for additional information.

(Dollar amounts in thousands)
	Three Months ended June 30, 2014
	Gains/(losses) on			Unrealized gains/(losses) on		Defined benefit pension
	Cash Flow Hedges			available-for-sale securities		plan items			Total
Beginning balance	$	(2,417	)	$	12,719	$	(455	)	$	9,847
Other comprehensive income/(loss) before reclassification		29			5,675		—			5,704
Amounts reclassified from AOCI		—			—		22			22
Net current period OCI		29			5,675		22			5,726
Ending Balance	$	(2,388	)	$	18,394	$	(433	)	$	15,573

(Dollar amounts in thousands)
	Three Months ended June 30, 2013
	Gains/(losses) on			Unrealized gains/(losses) on			Defined benefit pension
	Cash Flow Hedges			available-for-sale securities			plan items			Total
Beginning balance	$	(3,556	)	$	27,327		$	(604	)	$	23,167
Other comprehensive income/(loss) before reclassification		726			(14,199	)		—			(13,473	)
Amounts reclassified from AOCI		—			(131	)		24			(107	)
Net current period OCI		726			(14,330	)		24			(13,580	)
Ending Balance	$	(2,830	)	$	12,997		$	(580	)	$	9,587

(Dollar amounts in thousands)
	Six Months ended June 30, 2014
	Gains/(losses) on			Unrealized gains/(losses) on			Defined benefit pension
	Cash Flow Hedges			available-for-sale securities			plan items			Total
Beginning balance	$	(2,515	)	$	7,608		$	(478	)	$	4,615
Other comprehensive income/(loss) before reclassification		127			10,850			—			10,977
Amounts reclassified from AOCI		—			(63	)		44			(19	)
Net current period OCI		127			10,787			44			10,958
Ending Balance	$	(2,388	)	$	18,395		$	(434	)	$	15,573

(Dollar amounts in thousands)
	Six Months ended June 30, 2013
	Gains/(losses) on			Unrealized gains/(losses) on			Defined benefit pension
	Cash Flow Hedges			available-for-sale securities			plan items			Total
Beginning balance	$	(3,733	)	$	29,464		$	(628	)	$	25,103
Other comprehensive income/(loss) before reclassification		904			(16,160	)		—			(15,256	)
Amounts reclassified from AOCI		—			(308	)		48			(260	)
Net current period OCI		904			(16,468	)		48			(15,516	)
Ending Balance	$	(2,829	)	$	12,996		$	(580	)	$	9,587