- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References+ Details

STOCKHOLDERS' EQUITY (Details 2) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
Accumulated other comprehensive income (loss)	$ 2,208	$ 4,276	$ (9,057)	$ (7,029)	$ (6,210)	$ (2,979)
Net unrealized holding gain (loss) on AFS securities
Other accumulated comprehensive income (loss), before tax:	3,981		(9,294)
Income taxes related to items of accumulated other comprehensive income (loss):	(1,486)		3,518
Accumulated other comprehensive income (loss)	2,495	4,876	(5,776)	(1,510)	(1,230)	6,710
Net loss on effective cash flow hedging derivatives
Other accumulated comprehensive income (loss), before tax:	(43)		(2,289)
Income taxes related to items of accumulated other comprehensive income (loss):	17		923
Accumulated other comprehensive income (loss)	(26)	(610)	(1,366)	(2,696)	(2,016)	(6,557)
Net gain (loss) on terminated swap
Other accumulated comprehensive income (loss), before tax:			(3,237)
Income taxes related to items of accumulated other comprehensive income (loss):			1,312
Accumulated other comprehensive income (loss)			(1,925)	(2,068)	(2,209)	(2,377)
Net unrealized holding (loss) gain on pension plans
Other accumulated comprehensive income (loss), before tax:	(438)		17
Income taxes related to items of accumulated other comprehensive income (loss):	177		(7)
Accumulated other comprehensive income (loss)	$ (261)	$ 10	$ 10	$ (755)	$ (755)	$ (755)