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Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Accumulated Other Comprehensive Loss | ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME Accumulated other comprehensive (loss) income included the following as of September 30, 2014 and December 31, 2013:
| September 30, 2014 |  | December 31, 2013
(Dollars in thousands) | Accumulated other comprehensive income (loss) |  | Deferred tax expense (benefit) |  | Accumulated other comprehensive income (loss), net of tax |  | Accumulated other comprehensive loss |  | Deferred tax benefit |  | Accumulated other comprehensive loss, net of tax
Unrealized gains (losses) on investment securities available for sale, net | $ | 15,374 |  |  | $ | 5,884 |  |  | $ | 9,490 |  |  | $ | (16,632 | ) |  | $ | (6,541 | ) |  | $ | (10,091 | )
Unrealized loss on cash flow hedge | (4,984 | ) |  | (1,923 | ) |  | (3,061 | ) |  | (7,220 | ) |  | (2,786 | ) |  | (4,434 | )
Funded status of defined benefit plan | (13,563 | ) |  | (5,276 | ) |  | (8,287 | ) |  | (17,582 | ) |  | (6,839 | ) |  | (10,743 | )
Total | $ | (3,173 | ) |  | $ | (1,315 | ) |  | $ | (1,858 | ) |  | $ | (41,434 | ) |  | $ | (16,166 | ) |  | $ | (25,268 | )
The following table highlights changes in accumulated other comprehensive (loss) income by component for the three and nine months ended September 30, 2014 and September 30, 2013:
| Three months ended September 30, 2014
(Dollars in thousands) | Unrealized gains (losses) on available for sale securities 1 |  | Gains (losses) on cash flow hedges 1 |  | Defined benefit pension items 1 |  | Total
Beginning balance | $ | 16,490 |  |  | $ | (3,643 | ) |  | $ | (8,790 | ) |  | $ | 4,057 |
Other comprehensive (loss) income before reclassifications | (7,000 | ) |  | 582 |  |  | — |  |  | (6,418 | )
Amounts reclassified from accumulated other comprehensive income (loss) | — |  |  | — |  |  | 503 |  |  | 503 |
Net current period other comprehensive (loss) income | (7,000 | ) |  | 582 |  |  | 503 |  |  | (5,915 | )
Ending balance | $ | 9,490 |  |  | $ | (3,061 | ) |  | $ | (8,287 | ) |  | $ | (1,858 | )
| Three months ended September 30, 2013
| Unrealized gains (losses) on available for sale securities 1 |  | Gains (losses) on cash flow hedges 1 |  | Defined benefit pension items 1 |  | Total
Beginning balance | $ | (4,117 | ) |  | $ | (4,959 | ) |  | $ | (91,100 | ) |  | $ | (100,176 | )
Other comprehensive income before reclassifications | 2,293 |  |  | 101 |  |  | — |  |  | 2,394 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | — |  |  | 2,237 |  |  | 2,237 |
Net current period other comprehensive income | 2,293 |  |  | 101 |  |  | 2,237 |  |  | 4,631 |
Ending balance | $ | (1,824 | ) |  | $ | (4,858 | ) |  | $ | (88,863 | ) |  | $ | (95,545 | )
| Nine months ended September 30, 2014
| Unrealized gains (losses) on available for sale securities 1 |  | Gains (losses) on cash flow hedges 1 |  | Defined benefit pension items 1 |  | Total
Beginning balance | $ | (10,091 | ) |  | $ | (4,434 | ) |  | $ | (10,743 | ) |  | $ | (25,268 | )
Other comprehensive income before reclassifications | 19,581 |  |  | 1,373 |  |  | — |  |  | 20,954 |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | — |  |  | 2,456 |  |  | 2,456 |
Net current period other comprehensive income | 19,581 |  |  | 1,373 |  |  | 2,456 |  |  | 23,410 |
Ending balance | $ | 9,490 |  |  | $ | (3,061 | ) |  | $ | (8,287 | ) |  | $ | (1,858 | )
| Nine months ended September 30, 2013
| Unrealized gains (losses) on available for sale securities 1 |  | Gains (losses) on cash flow hedges 1 |  | Defined benefit pension items 1 |  | Total
Beginning balance | $ | 20,517 |  |  | $ | (6,292 | ) |  | $ | (96,331 | ) |  | $ | (82,106 | )
Other comprehensive (loss) income before reclassifications | (22,341 | ) |  | 1,434 |  |  | — |  |  | (20,907 | )
Amounts reclassified from accumulated other comprehensive income (loss) | — |  |  | — |  |  | 7,468 |  |  | 7,468 |
Net current period other comprehensive (loss) income | (22,341 | ) |  | 1,434 |  |  | 7,468 |  |  | (13,439 | )
Ending balance | $ | (1,824 | ) |  | $ | (4,858 | ) |  | $ | (88,863 | ) |  | $ | (95,545 | )
1 All amounts are net of tax. The following table presents the amounts reclassified from accumulated other comprehensive (loss) income and the line item affected in the statement where net income is presented for the three and nine months ended September 30, 2014 and September 30, 2013:
|  | Three months ended September 30, 2014
Details about accumulated other comprehensive (loss) income |  | Amount reclassified from accumulated other comprehensive (loss) income 1 |  | Affected line item in the statement where net income is presented
Amortization of defined benefit pension items |  |  |  |
Prior service costs |  | $ | (53 | ) |  | Employee benefits
Actuarial losses |  | (769 | ) |  | Employee benefits
|  | (822 | ) |  | Income before income taxes
|  | 319 |  |  | Provision for income taxes
|  | $ | (503 | ) |  | Net income
Total reclassifications for the period |  | $ | (503 | ) |  |
|  | Three months ended September 30, 2013
Details about accumulated other comprehensive (loss) income |  | Amount reclassified from accumulated other comprehensive (loss) income 1 |  | Affected line item in the statement where net income is presented
Amortization of defined benefit pension items |  |  |  |
Prior service costs |  | $ | (53 | ) |  | Employee benefits
Actuarial losses |  | (4,245 | ) |  | Employee benefits
|  | (4,298 | ) |  | Income before income taxes
|  | 2,061 |  |  | Provision for income taxes
|  | $ | (2,237 | ) |  | Net income
Total reclassifications for the period |  | $ | (2,237 | ) |  |
|  | Nine months ended September 30, 2014
Details about accumulated other comprehensive (loss) income |  | Amount reclassified from accumulated other comprehensive (loss) income 1 |  | Affected line item in the statement where net income is presented
Amortization of defined benefit pension items |  |  |  |
Prior service costs |  | $ | (158 | ) |  | Employee benefits
Actuarial losses |  | (3,861 | ) |  | Employee benefits
|  | (4,019 | ) |  | Income before income taxes
|  | 1,563 |  |  | Provision for income taxes
|  | $ | (2,456 | ) |  | Net income
Total reclassifications for the period |  | $ | (2,456 | ) |  |
|  | Nine months ended September 30, 2013
Details about accumulated other comprehensive (loss) income |  | Amount reclassified from accumulated other comprehensive (loss) income 1 |  | Affected line item in the statement where net income is presented
Amortization of defined benefit pension items |  |  |  |
Prior service costs |  | $ | (158 | ) |  | Employee benefits
Actuarial losses |  | (12,738 | ) |  | Employee benefits
|  | (12,896 | ) |  | Income before income taxes
|  | 5,428 |  |  | Provision for income taxes
|  | $ | (7,468 | ) |  | Net income
Total reclassifications for the period |  | $ | (7,468 | ) |  |
1 Amounts in parentheses indicate debits to profit/loss.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 3: 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=27012166&loc=d3e187085-122770 Reference 4: 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=36458714&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 7: 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=36458714&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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