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STOCKHOLDERS' EQUITY (Tables)

9 Months Ended

Sep. 30, 2014

STOCKHOLDERS' EQUITY

Schedule of actual and required capital ratios

						Regulatory Minimum
		September 30, 2014		December 31, 2013		to be Well Capitalized
Company (consolidated)
Total capital to risk weighted assets		11.6	%	N/A	%	10.0	%
Tier 1 capital to risk weighted assets		9.3		N/A		6.0
Tier 1 capital to average assets		7.1		N/A		5.0
Bank
Total capital to risk weighted assets		11.0	%	11.6	%	10.0	%
Tier 1 capital to risk weighted assets		9.5		10.0		6.0
Tier 1 capital to average assets		7.3		8.0		5.0

Schedule of components of accumulated other comprehensive income (loss)

(In thousands)		September 30, 2014			December 31, 2013
Other accumulated comprehensive income (loss), before tax:
Net unrealized holding gain (loss) on AFS securities		$	3,981		$	(9,294	)
Net loss on effective cash flow hedging derivatives		(43		)	(2,289		)
Net loss on terminated swap		—			(3,237		)
Net unrealized holding (loss) gain on pension plans		(438		)	17
Income taxes related to items of accumulated other comprehensive income (loss):
Net unrealized holding gain (loss) on AFS securities		(1,486		)	3,518
Net loss on effective cash flow hedging derivatives		17			923
Net loss on terminated swap		—			1,312
Net unrealized holding (loss) gain on pension plans		177			(7		)
Accumulated other comprehensive income (loss)		$	2,208		$	(9,057	)

Schedule of components of other comprehensive income (loss)

(In thousands)		Before Tax			Tax Effect			Net of Tax
Three Months Ended September 30, 2014
Net unrealized holding loss on AFS securities:
Net unrealized loss arising during the period		$	(3,613	)	$	1,377		$	(2,236	)
Less: reclassification adjustment for (gains) realized in net income		(245		)	100			(145		)
Net unrealized holding gain on AFS securities		(3,858		)	1,477			(2,381		)
Net gain on cash flow hedging derivatives:
Net unrealized (gain) arising during the period		980			(396		)	584
Less: reclassification adjustment for losses realized in net income		—			—			—
Net gain on cash flow hedging derivatives		980			(396		)	584
Net unrealized holding loss on pension plans
Net unrealized loss arising during the period		(455		)	184			(271		)
Less: reclassification adjustment for gains (losses) realized in net income		—			—			—
Net unrealized holding loss on pension plans		(455		)	184			(271		)
Other Comprehensive Loss		$	(3,333	)	$	1,265		$	(2,068	)
Three Months Ended September 30, 2013
Net unrealized holding loss on AFS securities:
Net unrealized loss arising during the period		$	(82	)	$	17		$	(65	)
Less: reclassification adjustment for (gains) realized in net income		(361		)	146			(215		)
Net unrealized holding loss on AFS securities		(443		)	163			(280		)
Net loss on cash flow hedging derivatives:
Net unrealized loss arising during the period		(785		)	324			(461		)
Less: reclassification adjustment for (gains) realized in net income		(367		)	148			(219		)
Net gain on cash flow hedging derivatives		(1,152		)	472			(680		)
Net gain on terminated swap:
Net unrealized loss arising during the period		—			—			—
Less: reclassification adjustment for losses realized in net income		236			(95		)	141
Net gain on terminated swap		236			(95		)	141
Other Comprehensive Loss		$	(1,359	)	$	540		$	(819	)

(In thousands)		Before Tax			Tax Effect			Net of Tax
Nine Months Ended September 30, 2014
Net unrealized holding gain on AFS securities:
Net unrealized gain arising during the period		$	13,757		$	(5,197	)	$	8,560
Less: reclassification adjustment for (gains) realized in net income		(482		)	193			(289		)
Net unrealized holding gain on AFS securities		13,275			(5,004		)	8,271
Net loss on cash flow hedging derivatives:
Net unrealized (loss) arising during the period		(3,147		)	1,295				(1,852	)
Less: reclassification adjustment for losses realized in net income		5,393			(2,201		)	3,192
Net gain on cash flow hedging derivatives		2,246			(906		)	1,340
Net loss on terminated swap:
Net unrealized loss arising during the period		—			—			—
Less: reclassification adjustment for losses realized in net income		3,237			(1,312		)	1,925
Net loss on terminated swap		3,237			(1,312		)	1,925
Net unrealized holding loss on pension plans
Net unrealized loss arising during the period		(455		)	184			(271		)
Less: reclassification adjustment for (gains) losses realized in net income		—			—			—
Net unrealized holding loss on pension plans		(455		)	184			(271		)
Other Comprehensive Income		$	18,303		$	(7,038	)	$	11,265
Nine Months Ended September 30, 2013
Net unrealized holding loss on AFS securities:
Net unrealized (loss) arising during the period		$	(11,774	)	$	4,369		$	(7,405	)
Less: reclassification adjustment for (gains) realized in net income		(1,366		)	551			(815		)
Net unrealized holding loss on AFS securities		(13,140		)	4,920			(8,220		)
Net gain on cash flow hedging derivatives:
Net unrealized gain arising during the period		7,540			(3,025		)	4,515
Less: reclassification adjustment for losses realized in net income		(1,094		)	440			(654		)
Net gain on cash flow hedging derivatives		6,446			(2,585		)	3,861
Net gain on terminated swap:
Net unrealized loss arising during the period		—			—			—
Less: reclassification adjustment for losses realized in net income		707			(398		)	309
Net gain on terminated swap		707			(398		)	309
Other Comprehensive Loss		$	(5,987	)	$	1,937		$	(4,050	)

Schedule of gross changes in each component of accumulated other comprehensive income (loss)

		Net unrealized			Net loss on			Net loss			Net unrealized
		holding (loss) gain			effective cash			on			holding loss
		on AFS			flow hedging			terminated			on
(in thousands)		Securities			derivatives			swap			pension plans			Total
Three Months Ended September 30, 2014
Balance at Beginning of Period		$	4,876		$	(610	)	$	—		$	10		$	4,276
Other Comprehensive Loss Before reclassifications		(2,236		)	584			—			(271		)	(1,923		)
Amounts Reclassified from Accumulated other comprehensive income		(145		)	—			—			—			(145		)
Total Other Comprehensive (Loss) Income		(2,381		)	584			—			(271		)	(2,068		)
Balance at End of Period		$	2,495		$	(26	)	$	—		$	(261	)	$	2,208
Three Months Ended September 30, 2013
Balance at Beginning of Period		$	(1,230	)	$	(2,016	)	$	(2,209	)	$	(755	)	$	(6,210	)
Other Comprehensive Loss Before reclassifications		(65		)	(461		)	—			—			(526		)
Amounts Reclassified from Accumulated other comprehensive income		(215		)	(219		)	141			—			(293		)
Total Other Comprehensive (Loss) Income		(280		)	(680		)	141			—			(819		)
Balance at End of Period		$	(1,510	)	$	(2,696	)	$	(2,068	)	$	(755	)	$	(7,029	)
Nine Months Ended September 30, 2014
Balance at Beginning of Period		$	(5,776	)	$	(1,366	)	$	(1,925	)	$	10		$	(9,057	)
Other Comprehensive Loss Before reclassifications		8,560			(1,852		)	—			(271		)	6,437
Amounts Reclassified from Accumulated other comprehensive income		(289		)	3,192			1,925			—			4,828
Total Other Comprehensive (Loss)		8,271			1,340			1,925			(271		)	11,265
Balance at End of Period		$	2,495		$	(26	)	$	—		$	(261	)	$	2,208
Nine Months Ended September 30, 2013
Balance at Beginning of Period		$	6,710		$	(6,557	)	$	(2,377	)	$	(755	)	$	(2,979	)
Other Comprehensive Loss Before reclassifications		(7,405		)	4,515			—			—			(2,890		)
Amounts Reclassified from Accumulated other comprehensive income		(815		)	(654		)	309			—			(1,160		)
Total Other Comprehensive (Loss) Income		(8,220		)	3,861			309			—			(4,050		)
Balance at End of Period		$	(1,510	)	$	(2,696	)	$	(2,068	)	$	(755	)	$	(7,029	)

Schedule of amounts reclassified out of each component of accumulated other comprehensive income (loss)

								Affected Line Item in the
		Three Months Ended September 30,						Statement where Net Income
(in thousands)		2014			2013			is Presented
Realized (gains) on AFS securities:
		$	(245	)	$	(361	)	Non-interest income
		100			146			Tax expense
		(145		)	(215		)	Net of tax
Realized losses on cash flow hedging derivatives:
		—			(367		)	Non-interest income
		—			148			Tax expense
		—			(219		)	Net of tax
Amortization of realized gains on terminated swap:
		—			236			Non-interest income
		—			(95		)	Tax expense
		—			141			Net of tax
Total reclassifications for the period		$	(145	)	$	(293	)	Net of tax

								Affected Line Item in the
		Nine Months Ended September 30,						Statement Where Net Income
(in thousands)		2014			2013			Is Presented
Realized (gains) on AFS securities:
		$	(482	)	$	(1,366	)	Non-interest income
		193			551			Tax expense
		(289		)	(815		)	Net of tax
Realized losses on cash flow hedging derivatives:
		5,393			(1,094		)	Interest income
		(2,201		)	440			Tax expense
		3,192			(654		)	Net of tax
Amortization of realized gains on terminated swap:
		3,237			707			Interest income
		(1,312		)	(398		)	Tax expense
		1,925			309			Net of tax
Total reclassifications for the period		$	4,828		$	(1,160	)	Net of tax

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity.

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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

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