ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2013

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Schedule of components of other comprehensive income (loss)

	Before Tax			Tax Effect		Net of Tax
	(Dollars in thousands)
Three Months Ended September 30, 2013
Net unrealized gain on investment securities:
Net unrealized gain arising during the period	$	5,476		$	2,809	$	2,667
Net unrealized gain on investment securities	5,476			2,809		2,667

Defined benefit plans:
Amortization of accumulated benefit plan losses	617			248		369
Amortization of unrecognized transition obligations	4			1		3
Amortization of prior service cost	5			2		3
Defined benefit plans, net	626			251		375

Other comprehensive income	$	6,102		$	3,060	$	3,042

Three Months Ended September 30, 2012
Net unrealized gain on investment securities:
Net unrealized gain arising during the period	$	9,444		$	—	$	9,444
Less: Reclassification adjustment for gain realized in net income	(1,382		)	—		(1,382		)
Net unrealized gain on investment securities	8,062			—		8,062

Net unrealized loss on derivatives:
Reclassification adjustment for gain realized in net income	(3		)	—		(3		)
Net unrealized loss on derivatives	(3		)	—		(3		)

Defined benefit plans:
Amortization of accumulated benefit plan losses	580			—		580
Amortization of unrecognized transition obligations	4			—		4
Amortization of prior service cost	4			—		4
Defined benefit plans, net	588			—		588

Other comprehensive income	$	8,647		$	—	$	8,647

	Before Tax			Tax Effect			Net of Tax
	(Dollars in thousands)
Nine Months Ended September 30, 2013
Net unrealized loss on investment securities:
Net unrealized loss arising during the period	$	(38,924	)	$	(13,668	)	$	(25,256	)
Net unrealized loss on investment securities	(38,924		)	(13,668		)	(25,256		)

Net unrealized gain on derivatives:
Reclassification adjustment for loss realized in net income	394			(10,599		)	10,993
Net unrealized gain on derivatives	394			(10,599		)	10,993

Defined benefit plans:
Amortization of accumulated benefit plan losses	1,851			496			1,355
Amortization of unrecognized transition obligations	12			3			9
Amortization of prior service cost	15			4			11
Defined benefit plans, net	1,878			503			1,375

Other comprehensive loss	$	(36,652	)	$	(23,764	)	$	(12,888	)

Nine Months Ended September 30, 2012
Net unrealized gain on investment securities:
Net unrealized gain arising during the period	$	7,660		$	—		$	7,660
Less: Reclassification adjustment for gain realized in net income	(1,382		)	—			(1,382		)
Net unrealized gain on investment securities	6,278			—			6,278

Net unrealized loss on derivatives:
Reclassification adjustment for gain realized in net income	(934		)	—			(934		)
Net unrealized loss on derivatives	(934		)	—			(934		)

Defined benefit plans:
Amortization of accumulated benefit plan losses	1,740			—			1,740
Amortization of unrecognized transition obligations	12			—			12
Amortization of prior service cost	13			—			13
Defined benefit plans, net	1,765			—			1,765

Other comprehensive income	$	7,109		$	—		$	7,109

Schedule of changes in each component of accumulated other comprehensive income (loss), net of tax

							Defined			Accumulated Other
	Investment						Benefit			Comprehensive
	Securities			Derivatives			Plans			Income (Loss)
	(Dollars in thousands)
Three Months Ended September 30, 2013
Balance at beginning of period	$	(5,183	)	$	—		$	(11,577	)	$	(16,760	)
Other comprehensive income before reclassifications	2,667			—			—			2,667
Amounts reclassified from AOCI	—			—			375			375
Total other comprehensive income	2,667			—			375			3,042
Balance at end of period	$	(2,516	)	$	—		$	(11,202	)	$	(13,718	)

Three Months Ended September 30, 2012
Balance at beginning of period	$	22,227		$	(11,490	)	$	(10,111	)	$	626
Other comprehensive income before reclassifications	9,444			—			—			9,444
Amounts reclassified from AOCI	(1,382		)	(3		)	588			(797		)
Total other comprehensive income (loss)	8,062			(3		)	588			8,647
Balance at end of period	$	30,289		$	(11,493	)	$	(9,523	)	$	9,273

Nine Months Ended September 30, 2013
Balance at beginning of period	$	22,740		$	(10,993	)	$	(12,577	)	$	(830	)
Other comprehensive loss before reclassifications	(25,256		)	—			—			(25,256		)
Amounts reclassified from AOCI	—			10,993			1,375			12,368
Total other comprehensive income (loss)	(25,256		)	10,993			1,375			(12,888		)
Balance at end of period	$	(2,516	)	$	—		$	(11,202	)	$	(13,718	)

Nine Months Ended September 30, 2012
Balance at beginning of period	$	24,011		$	(10,559	)	$	(11,288	)	$	2,164
Other comprehensive income before reclassifications	7,660			—			—			7,660
Amounts reclassified from AOCI	(1,382		)	(934		)	1,765			(551		)
Total other comprehensive income (loss)	6,278			(934		)	1,765			7,109
Balance at end of period	$	30,289		$	(11,493	)	$	(9,523	)	$	9,273

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

							Affected Line Item in the
Details about AOCI Components	Amount Reclassified						Statement Where Net
(Dollars in thousands)	from AOCI						Income is Presented
	Three months ended September 30,
	2013			2012
Sale of investment securities available for sale
	$	—		$	1,382		Investment securities gain
	—			—			Tax expense
	$	—		$	1,382		Net of tax

Unrealized gain on derivatives
	$	—		$	3		Interest income
	—			—			Tax expense
	$	—		$	3		Net of tax

Amortization of defined benefit plan items
Net actuarial losses	$	(617	)	$	(580	)	(1)
Transition obligations	(4		)	(4		)	(1)
Prior service cost	(5		)	(4		)	(1)
	(626		)	(588		)	Total before tax
	251			—			Tax benefit
	$	(375	)	$	(588	)	Net of tax

Total reclassifications for the period	$	(375	)	$	797		Net of tax

	Nine months ended September 30,
	2013			2012
Sale of investment securities available for sale
	$	—		$	1,382		Investment securities gain
	—			—			Tax expense
	$	—		$	1,382		Net of tax

Unrealized gain (loss) on derivatives
	$	(394	)	$	934		Interest income
	(10,599		)	—			Tax expense
	$	(10,993	)	$	934		Net of tax

Amortization of defined benefit plan items
Net actuarial losses	$	(1,851	)	$	(1,740	)	(1)
Transition obligations	(12		)	(12		)	(1)
Prior service cost	(15		)	(13		)	(1)
	(1,878		)	(1,765		)	Total before tax
	503			—			Tax benefit
	$	(1,375	)	$	(1,765	)	Net of tax

Total reclassifications for the period	$	(12,368	)	$	551		Net of tax

(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 14 for additional details).