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Comprehensive Income and Accumulated Other Comprehensive Income (Tables) | 6 Months Ended
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Jun. 30, 2013
Equity [Abstract] |
Schedule of Changes in Accumulated Other Comprehensive Income (AOCI) | The following table presents the changes in the Company’s accumulated other comprehensive income (AOCI) for the three months ended June 30, 2013.
|  | Changes in Net Unrealized Gains on Investment Securities Having No Credit Losses Recognized in the Consolidated Statement of Income |  |  | Changes in Net Unrealized Gains on Investment Securities Having Credit Losses Recognized in the Consolidated Statement of Income |  |  | Total Accumulated Other Comprehensive Income |
|  | (in thousands) |
Balance at March 31, 2013 |  | $ | 2,421 |  |  | $ | 13 |  |  | $ | 2,434 |
Other comprehensive income (loss) before reclassifications |  |  | (4,448 | ) |  |  | — |  |  |  | (4,448 | )
Amounts reclassified from accumulated other comprehensive income |  |  | 388 |  |  |  | — |  |  |  | 388 | )
Net current-period other comprehensive income (loss) |  |  | (4,060 | ) |  |  | — |  |  |  | (4,060 | )
Balance at June 30, 2013 |  | $ | (1,639 | ) |  | $ | 13 |  |  | $ | (1,626 | )
The following table presents the changes in the Company’s accumulated other comprehensive income (AOCI) for the six months ended June 30, 2013.
|  | Changes in Net Unrealized Gains on Investment Securities Having No Credit Losses Recognized in the Consolidated Statement of Income |  |  | Changes in Net Unrealized Gains on Investment Securities Having Credit Losses Recognized in the Consolidated Statement of Income |  |  | Total Accumulated Other Comprehensive Income |
|  | (in thousands) |
Balance at December 31, 2012 |  | $ | 2,966 |  |  | $ | 13 |  |  | $ | 2,979 |
Other comprehensive income (loss) before reclassifications |  |  | (4,867 | ) |  |  | — |  |  |  | (4,867 | )
Amounts reclassified from accumulated other comprehensive income |  |  | 262 |  |  |  | — |  |  |  | 262 | )
Net current-period other comprehensive income (loss) |  |  | (4,605 | ) |  |  | — |  |  |  | (4,605 | )
Balance at June 30, 2013 |  | $ | (1,639 | ) |  | $ | 13 |  |  | $ | (1,626 | )
Components of Pretax and Related Income Tax Expense (Benefit) | The following table presents the pretax and related income tax expense (benefit) components of the amounts reclassified from the Company’s accumulated other comprehensive income to the Company’s consolidated statement of income for the three and six months ended June 30, 2013 and 2012.
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
|  | (in thousands) |  |  | (in thousands) |
Reclassification adjustments related to unrealized gains on investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Having no credit losses recognized in the consolidated statement of income (1) |  | $ | 597 |  |  | $ | (63 | ) |  | $ | 403 |  |  | $ | (1,136 | )
Income tax expense (2) |  |  | 209 |  |  |  | (22 | ) |  |  | 141 |  |  |  | (397 | )
Net of taxes |  | $ | 388 |  |  | $ | (41 | ) |  | $ | 262 |  |  | $ | (739 | )
Reclassification adjustments related to unrealized gains on investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Having credit losses recognized in the consolidated statement of income (1) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
Income tax expense (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net of taxes |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
Total reclassifications |  |  | 597 |  |  |  | (63 | ) |  |  | 403 |  |  |  | (1,135 | )
Total income tax expense |  |  | 209 |  |  |  | (22 | ) |  |  | 141 |  |  |  | (397 | )
Net of taxes |  | $ | 388 |  |  | $ | (41 | ) |  | $ | 262 |  |  | $ | (738 | )
(1) | (Increases) decreases in net realized gains on investments on the consolidated statement of income.
(2) | (Increases) decreases in income tax expense on the consolidated statement of income.
Components of Other Comprehensive Income (Loss) and Related Income Tax Expense (Benefits) | The following table presents the pretax components of other comprehensive income (loss) and related income tax expense for the three and six months ended June 30, 2013 and 2012.
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
|  | (in thousands) |  |  | (in thousands) |
Changes in net unrealized gains on investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Having no credit losses recognized in the consolidated statement of income |  | $ | (6,248 | ) |  | $ | 774 |  |  | $ | (7,085 | ) |  | $ | 691 |
Income tax expense |  |  | (2,188 | ) |  |  | 271 |  |  |  | (2,480 | ) |  |  | 242 |
Total other comprehensive income (loss), net of taxes |  | $ | (4,060 | ) |  | $ | 503 |  |  | $ | (4,605 | ) |  | $ | 449 |
Changes in net unrealized gains on investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Having credit losses recognized in the consolidated statement of income |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
Income tax expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total other comprehensive income (loss), net of taxes |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
Total other comprehensive income/(loss) |  |  | (6,248 | ) |  |  | 774 |  |  |  | (7,085 | ) |  |  | 692 |
Total Income tax expense |  |  | (2,188 | ) |  |  | 271 |  |  |  | (2,480 | ) |  |  | 242 |
Total other comprehensive income (loss), net of taxes |  | $ | (4,060 | ) |  | $ | 503 |  |  | $ | (4,605 | ) |  | $ | 450 |

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e526-108580 + Details
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