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INVESTMENT SECURITIES (Details 3) (USD $) | 3 Months Ended
--- | ---
Mar. 31, 2013 | Mar. 31, 2012
INVESTMENT SECURITIES |  |
Gross gains on sale of investment securities | $ 5,600,000 | $ 1,700,000
Gross losses on sale of investment securities | 0 | 1,200,000
Net income statement impact of gain on sale of investment securities | 5,600,000 | 483,000
Net proceeds for sales of investment securities | 196,900,000 | 260,300,000
Tax expense on the sale of investment securities | $ 2,300,000 | $ 203,000

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- Definition This item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
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