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Accumulated Other Comprehensive Income (Tables) | 9 Months Ended
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Sep. 30, 2015
Disclosure Text Block Abstract |
Schedule of Accumulated Other Comprehensive Income (Loss) | Accumulated other comprehensive income, net of income tax, as of September 30, 2015 and December 31, 2014 consisted of:
| September 30, |  | December 31,
| 2015 |  | 2014
| (In thousands)
Unrealized gain on securities available-for-sale which are not other-than-temporarily impaired | $ | 25,173 |  | $ | 28,743
Unrealized loss on securities available-for-sale which are other-than-temporarily impaired |  | (338) |  |  | -
Income tax effect of unrealized gain on securities available-for-sale |  | (2,349) |  |  | (2,978)
Net unrealized gain on securities available-for-sale which are not other-than-temporarily impaired |  | 22,486 |  |  | 25,765
Unrealized loss on cash flow hedges |  | (6,395) |  |  | (8,585)
Income tax effect of unrealized loss on cash flow hedges |  | 2,065 |  |  | 2,531
Net unrealized loss on cash flow hedges |  | (4,330) |  |  | (6,054)
Accumulated other comprehensive income, net of taxes | $ | 18,156 |  | $ | 19,711
The following table presents changes in accumulated other comprehensive income by component, net of taxes, for the quarters and nine-month periods ended September 30, 2015 and 2014:
| Quarter Ended September 30,
| 2015 |  | 2014
| Net unrealized |  | Net unrealized |  | Accumulated |  | Net unrealized |  | Net unrealized |  | Accumulated
| gains on |  | loss on |  | other |  | gains on |  | loss on |  | other
| securities |  | cash flow |  | comprehensive |  | securities |  | cash flow |  | comprehensive
| available-for-sale |  | hedges |  | income |  | available-for-sale |  | hedges |  | income
| (In thousands)
Beginning balance | $ | 18,832 |  | $ | (4,531) |  | $ | 14,301 |  | $ | 29,759 |  | $ | (8,004) |  | $ | 21,755
Other comprehensive income (loss) before reclassifications |  | 3,175 |  |  | (1,346) |  |  | 1,829 |  |  | (9,452) |  |  | (559) |  |  | (10,011)
Other-than-temporary impairment amount reclassified from accumulated other comprehensive income |  | 584 |  |  | - |  |  | 584 |  |  | - |  |  | - |  |  | -
Amounts reclassified out of accumulated other comprehensive income (loss) |  | (105) |  |  | 1,547 |  |  | 1,442 |  |  | 11 |  |  | 1,656 |  |  | 1,667
Other comprehensive income |  | 3,654 |  |  | 201 |  |  | 3,855 |  |  | (9,441) |  |  | 1,097 |  |  | (8,344)
Ending balance | $ | 22,486 |  | $ | (4,330) |  | $ | 18,156 |  | $ | 20,318 |  | $ | (6,907) |  | $ | 13,411
| Nine-Month Period Ended September 30,
| 2015 |  | 2014
| Net unrealized |  | Net unrealized |  | Accumulated |  | Net unrealized |  | Net unrealized |  | Accumulated
| gains on |  | loss on |  | other |  | gains on |  | loss on |  | other
| securities |  | cash flow |  | comprehensive |  | securities |  | cash flow |  | comprehensive
| available-for-sale |  | hedges |  | income |  | available-for-sale |  | hedges |  | income
| (In thousands)
Beginning balance | $ | 25,765 |  | $ | (6,054) |  | $ | 19,711 |  | $ | 11,433 |  | $ | (8,242) |  | $ | 3,191
Other comprehensive income before reclassifications |  | (4,037) |  |  | (2,894) |  |  | (6,931) |  |  | 8,727 |  |  | (3,584) |  |  | 5,143
Other-than-temporary impairment amount reclassified from accumulated other comprehensive income |  | 584 |  |  | - |  |  | 584 |  |  | - |  |  | - |  |  | -
Amounts reclassified out of accumulated other comprehensive income |  | 174 |  |  | 4,618 |  |  | 4,792 |  |  | 158 |  |  | 4,919 |  |  | 5,077
Other comprehensive income (loss) |  | (3,279) |  |  | 1,724 |  |  | (1,555) |  |  | 8,885 |  |  | 1,335 |  |  | 10,220
Ending balance | $ | 22,486 |  | $ | (4,330) |  | $ | 18,156 |  |  | 20,318 |  | $ | (6,907) |  | $ | 13,411
Reclassification out of Accumulated Other Comprehensive Income [Table text block] | The following table presents reclassifications out of accumulated other comprehensive income for the quarters and nine-month periods ended September 30, 2015 and 2014:
| Amount reclassified out of accumulated |  |
| other comprehensive income |  |
|  |  |  |  |  |  | Affected Line Item in
| Quarter Ended September 30, |  | Consolidated Statement
|  | 2015 |  |  | 2014 |  | of Operations
| (In thousands) |  |
Cash flow hedges: |  |  |  |  |  |  |
Interest-rate contracts | $ | 1,622 |  | $ | 1,656 |  | Net interest expense
Tax effect from increase in capital gains tax rate |  | (75) |  |  | - |  | Income tax expense
Available-for-sale securities: |  |  |  |  |  |  |
Other-than-temporary impairment losses on investment securities |  | (246) |  |  | - |  | Net impairment losses recognized in earnings
Residual tax effect from OIB's change in applicable tax rate |  | 11 |  |  | 11 |  | Income tax expense
Tax effect from increase in capital gains tax rate |  | 130 |  |  | - |  | Income tax expense
| $ | 1,442 |  | $ | 1,667 |  |
| Amount reclassified out of accumulated |  |
| other comprehensive income |  |
|  |  |  |  |  |  | Affected Line Item in
| Nine-Month Period Ended September 30, |  | Consolidated Statement
|  | 2015 |  |  | 2014 |  | of Operations
| (In thousands) |  |
Cash flow hedges: |  |  |  |  |  |  |
Interest-rate contracts | $ | 4,842 |  | $ | 4,919 |  | Net interest expense
Tax effect from increase in capital gains tax rate |  | (224) |  |  | - |  | Income tax expense
Available-for-sale securities: |  |  |  |  |  |  |
Other-than-temporary impairment losses on investment securities |  | (246) |  |  | - |  | Net impairment losses recognized in earnings
Residual tax effect from OIB's change in applicable tax rate |  | 33 |  |  | 158 |  | Income tax expense
Tax effect from increase in capital gains tax rate |  | 387 |  |  | - |  | Income tax expense
| $ | 4,792 |  | $ | 5,077 |  |

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