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Accumulated Other Comprehensive Income (Tables)
9 Months Ended
Sep. 30, 2013
Equity [Abstract]  
Schedule of Changes in Accumulated Other Comprehensive Income by Component Net of Tax

The following table presents the changes in accumulated other comprehensive income by component net of tax for the three and nine months ended September 30, 2013:

 

(Dollars in thousands)

   Pretax     Tax
(Expense)
Benefit
    After-tax     Affected
Line Item
in the
Consolidated
Statements
of Income

Balance as of June 30, 2013

   $ (1,258   $ 428      $ (830  

Unrealized holding gain on available-for-sale securities arising during the period

     1,346        (457     889     

Amount reclassified for net gains included in net income

     149        (51     98      (a) (b)

Unrealized loss on securities transferred from Available-for-Sale to Held-to-Maturity

     (1,915     651        (1,264  

Amortization of Held-to-maturity discount resulting from transfer

     182        (62     120     
  

 

 

   

 

 

   

 

 

   

Total other comprehensive loss

     (238     81        (157  
  

 

 

   

 

 

   

 

 

   

Balance as of September 30, 2013

   $ (1,496   $ 509      $ (987  
  

 

 

   

 

 

   

 

 

   

Balance as of December 31, 2012

   $ 2,824      $ (960   $ 1,864     

Unrealized holding loss on available-for-sale securities arising during the period

     (2,746     934        (1,812  

Amount reclassified for net gains included in net income

     159        (54     105      (a) (b)

Unrealized loss on securities transferred from Available-for-Sale to Held-to-Maturity

     (1,915     651        (1,264  

Amortization of Held-to-maturity discount resulting from transfer

     182        (62     120     
  

 

 

   

 

 

   

 

 

   

Total other comprehensive loss

     (4,320     1,469        (2,851  
  

 

 

   

 

 

   

 

 

   

Balance as of September 30, 2013

   $ (1,496   $ 509      $ (987  
  

 

 

   

 

 

   

 

 

   

 

(a) Securities gain, net
(b) Federal income tax provision