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Comprehensive Income | 9 Months Ended
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Sep. 30, 2011
Comprehensive Income [Abstract] |
Comprehensive Income | NOTE 12. Comprehensive Income The components of comprehensive income, both gross and net of tax, for Third Quarter 2011 and 2010 are as follows:
Third Quarter 2011 |  |  |  |  |  |
($ in thousands) |  | Gross |  | Tax |  | Net
Net income | $ | (41,828) |  | (21,686) |  | (20,142)
Components of OCI: |  |  |  |  |  |
Unrealized gains on securities: |  |  |  |  |  |
Unrealized holding gains during the period |  | 14,712 |  | 5,148 |  | 9,564
Portion of OTTI recognized in OCI |  | (81) |  | (28) |  | (53)
Amortization of net unrealized gains on HTM securities |  | (664) |  | (232) |  | (432)
Reclassification adjustment for losses included in net |  |  |  |  |  |
income |  | 1,907 |  | 668 |  | 1,239
Net unrealized gains |  | 15,874 |  | 5,556 |  | 10,318
Defined benefit pension and post-retirement plans: |  |  |  |  |  |
Reversal of amortization items: |  |  |  |  |  |
Net actuarial loss |  | 1,043 |  | 365 |  | 678
Prior service cost |  | 38 |  | 14 |  | 24
Defined benefit pension and post-retirement plans |  | 1,081 |  | 379 |  | 702
Comprehensive loss | $ | (24,873) |  | (15,751) |  | (9,122)
Third Quarter 2010 |  |  |  |  |  |
($ in thousands) |  | Gross |  | Tax |  | Net
Net income | $ | 19,546 |  | 2,349 |  | 17,197
Components of other comprehensive income: |  |  |  |  |  |
Unrealized gains on securities: |  |  |  |  |  |
Unrealized holding gains during the period |  | 45,871 |  | 16,055 |  | 29,816
Portion of OTTI recognized in OCI |  | (1,237) |  | (433) |  | (804)
Amortization of net unrealized gains on HTM securities |  | (1,383) |  | (484) |  | (899)
Reclassification adjustment for losses included in net |  |  |  |  |  |
income |  | 2,454 |  | 859 |  | 1,595
Net unrealized gains |  | 45,705 |  | 15,997 |  | 29,708
Defined benefit pension and post-retirement plans: |  |  |  |  |  |
Reversal of amortization items: |  |  |  |  |  |
Net actuarial loss |  | 1,017 |  | 355 |  | 662
Prior service cost |  | 38 |  | 14 |  | 24
Defined benefit pension and post-retirement plans |  | 1,055 |  | 369 |  | 686
Comprehensive income | $ | 66,306 |  | 18,715 |  | 47,591
The components of comprehensive income, both gross and net of tax, for Nine Months 2011 and 2010 are as follows:
Nine Months 2011 |  |  |  |  |  |
($ in thousands) |  | Gross |  | Tax |  | Net
Net income | $ | (12,835) |  | (16,567) |  | 3,732
Components of OCI: |  |  |  |  |  |
Unrealized gains on securities: |  |  |  |  |  |
Unrealized holding gains during the period |  | 43,878 |  | 15,357 |  | 28,521
Portion of OTTI recognized in OCI |  | 517 |  | 181 |  | 336
Amortization of net unrealized gains on HTM securities |  | (3,097) |  | (1,084) |  | (2,013)
Reclassification adjustment for gains included in net |  |  |  |  |  |
income |  | (5,986) |  | (2,095) |  | (3,891)
Net unrealized gains |  | 35,312 |  | 12,359 |  | 22,953
Defined benefit pension and post-retirement plans: |  |  |  |  |  |
Reversal of amortization items: |  |  |  |  |  |
Net actuarial loss |  | 3,252 |  | 1,138 |  | 2,114
Prior service cost |  | 113 |  | 40 |  | 73
Defined benefit pension and post-retirement plans |  | 3,365 |  | 1,178 |  | 2,187
Comprehensive income | $ | 25,842 |  | (3,030) |  | 28,872
Nine Months 2010 |  |  |  |  |  |
($ in thousands) |  | Gross |  | Tax |  | Net
Net income | $ | 46,787 |  | 5,021 |  | 41,766
Components of other comprehensive income: |  |  |  |  |  |
Unrealized gains on securities: |  |  |  |  |  |
Unrealized holding gains during the period |  | 92,569 |  | 32,399 |  | 60,170
Portion of OTTI recognized in OCI |  | 4,655 |  | 1,629 |  | 3,026
Amortization of net unrealized gains on HTM securities |  | (7,938) |  | (2,778) |  | (5,160)
Reclassification adjustment for losses included in net |  |  |  |  |  |
income |  | 840 |  | 294 |  | 546
Net unrealized gains |  | 90,126 |  | 31,544 |  | 58,582
Defined benefit pension and post-retirement plans: |  |  |  |  |  |
Reversal of amortization items: |  |  |  |  |  |
Net actuarial loss |  | 3,115 |  | 1,090 |  | 2,025
Prior service cost |  | 113 |  | 40 |  | 73
Defined benefit pension and post-retirement plans |  | 3,228 |  | 1,130 |  | 2,098
Comprehensive income | $ | 140,141 |  | 37,695 |  | 102,446
The balances of, and changes in, each component of AOCI (net of taxes) as of September 30, 2011 are as follows:
September 30, 2011 |  |  |  | Defined |  |
|  | Net Unrealized (Loss) Gain |  | Benefit |  |
|  | OTTI |  | HTM |  | All |  | Pension and Post-Retirement |  | Total Accumulated
($ in thousands) |  | Related |  | Related |  | Other |  | Plans |  | OCI
Balance, December 31, 2010 | $ | (4,593) |  | 11,144 |  | 47,316 |  | (46,843) |  | 7,024
Changes in component during period |  | 336 |  | (5,927) |  | 28,544 |  | 2,187 |  | 25,140
Balance, September 30, 2011 | $ | (4,257) |  | 5,217 |  | 75,860 |  | (44,656) |  | 32,164

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- Definition The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 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. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) 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; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) 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; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581 Reference 2: 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=6920043&loc=d3e689-108580 Reference 3: 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=6920043&loc=d3e637-108580 Reference 4: 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=6920043&loc=d3e716-108580 Reference 5: 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=6920043&loc=d3e681-108580 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 Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 14-26 -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 8: 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=6920043&loc=d3e640-108580 Reference 9: 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 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580 Reference 11: 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=6920043&loc=d3e709-108580 + Details
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