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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 12 Months Ended
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Dec. 31, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 20. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table presents the components of other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011, by component:
|  | Before Tax |  | Tax Effect |  | Net of Tax |
|  | (Dollars in thousands) |
Year Ended December 31, 2013 |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |
Net unrealized losses arising during the period |  | $ | (43,687 | ) | $ | (15,577 | ) | $ | (28,110 | )
Less: Reclassification adjustment for gains realized in net income |  | (6,266 | ) | (2,511 | ) | (3,755 | )
Net unrealized losses on investment securities |  | (49,953 | ) | (18,088 | ) | (31,865 | )
Net unrealized gains on derivatives: |  |  |  |  |  |  |
Reclassification adjustment for losses realized in net income |  | 394 |  | (10,599 | ) | 10,993 |
Net unrealized gains on derivatives |  | 394 |  | (10,599 | ) | 10,993 |
Defined benefit plans: |  |  |  |  |  |  |
Net actuarial gains arising during the period |  | 6,952 |  | 2,591 |  | 4,361 |
Amortization of net actuarial losses |  | 2,461 |  | 986 |  | 1,475 |
Amortization of net transition obligation |  | 17 |  | 7 |  | 10 |
Amortization of prior service cost |  | 18 |  | 7 |  | 11 |
Defined benefit plans, net |  | 9,448 |  | 3,591 |  | 5,857 |
Other comprehensive loss |  | $ | (40,111 | ) | $ | (25,096 | ) | $ | (15,015 | )
Year Ended December 31, 2012 |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |
Net unrealized losses arising during the period |  | $ | (2,653 | ) | $ | — |  | $ | (2,653 | )
Less: Reclassification adjustment for losses realized in net income |  | 1,382 |  | — |  | 1,382 |
Net unrealized losses on investment securities |  | (1,271 | ) | — |  | (1,271 | )
Net unrealized losses on derivatives: |  |  |  |  |  |  |
Reclassification adjustment for gains realized in net income |  | (434 | ) | — |  | (434 | )
Net unrealized losses on derivatives |  | (434 | ) | — |  | (434 | )
Defined benefit plans: |  |  |  |  |  |  |
Net actuarial losses arising during the period |  | (3,653 | ) | — |  | (3,653 | )
Amortization of net actuarial losses |  | 2,381 |  | 51 |  | 2,330 |
Amortization of net transition obligation |  | 17 |  | — |  | 17 |
Amortization of prior service cost |  | 17 |  | — |  | 17 |
Defined benefit plans, net |  | (1,238 | ) | 51 |  | (1,289 | )
Other comprehensive loss |  | $ | (2,943 | ) | $ | 51 |  | $ | (2,994 | )
|  | Before Tax |  | Tax Effect |  | Net of Tax |
|  | (Dollars in thousands) |
Year Ended December 31, 2011 |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |
Net unrealized gains arising during the period |  | $ | 22,190 |  | $ | — |  | $ | 22,190 |
Less: Reclassification adjustment for gains realized in net income |  | (1,164 | ) | — |  | (1,164 | )
Net unrealized gains on investment securities |  | 21,026 |  | — |  | 21,026 |
Net unrealized losses on derivatives: |  |  |  |  |  |  |
Reclassification adjustment for gains realized in net income |  | (3,235 | ) | — |  | (3,235 | )
Net unrealized losses on derivatives |  | (3,235 | ) | — |  | (3,235 | )
Defined benefit plans: |  |  |  |  |  |  |
Net actuarial losses arising during the period |  | (3,274 | ) | — |  | (3,274 | )
Amortization of net actuarial losses |  | 2,246 |  | 70 |  | 2,176 |
Amortization of net transition obligation |  | 18 |  | — |  | 18 |
Amortization of prior service cost |  | 18 |  | — |  | 18 |
Defined benefit plans, net |  | (992 | ) | 70 |  | (1,062 | )
Other comprehensive income |  | $ | 16,799 |  | $ | 70 |  | $ | 16,729 |
The following table presents the changes in each component of AOCI, net of tax, for the years ended December 31, 2013, 2012 and 2011:
|  |  |  |  |  | Defined |  | Accumulated Other |
|  | Investment |  |  |  | Benefit |  | Comprehensive |
|  | Securities |  | Derivatives |  | Plans |  | Income (Loss) |
|  | (Dollars in thousands) |
Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 22,740 |  | $ | (10,993 | ) | $ | (12,577 | ) | $ | (830 | )
Other comprehensive income (loss) before reclassifications |  | (28,110 | ) | — |  | 4,361 |  | (23,749 | )
Amounts reclassified from AOCI |  | (3,755 | ) | 10,993 |  | 1,496 |  | 8,734 |
Total other comprehensive income (loss) |  | (31,865 | ) | 10,993 |  | 5,857 |  | (15,015 | )
Balance at end of period |  | $ | (9,125 | ) | $ | — |  | $ | (6,720 | ) | $ | (15,845 | )
Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 24,011 |  | $ | (10,559 | ) | $ | (11,288 | ) | $ | 2,164 |
Other comprehensive loss before reclassifications |  | (2,653 | ) | — |  | (3,653 | ) | (6,306 | )
Amounts reclassified from AOCI |  | 1,382 |  | (434 | ) | 2,364 |  | 3,312 |
Total other comprehensive loss |  | (1,271 | ) | (434 | ) | (1,289 | ) | (2,994 | )
Balance at end of period |  | $ | 22,740 |  | $ | (10,993 | ) | $ | (12,577 | ) | $ | (830 | )
Year Ended December 31, 2011 |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 2,985 |  | $ | (7,324 | ) | $ | (10,226 | ) | $ | (14,565 | )
Other comprehensive income (loss) before reclassifications |  | 22,190 |  | — |  | (3,274 | ) | 18,916 |
Amounts reclassified from AOCI |  | (1,164 | ) | (3,235 | ) | 2,212 |  | (2,187 | )
Total other comprehensive income (loss) |  | 21,026 |  | (3,235 | ) | (1,062 | ) | 16,729 |
Balance at end of period |  | $ | 24,011 |  | $ | (10,559 | ) | $ | (11,288 | ) | $ | 2,164 |
The following table presents the amounts reclassified out of each component of AOCI for the years ended December 31, 2013, 2012 and 2011:
|  |  |  |  |  |  |  | Affected Line Item in the |
Details about AOCI Components |  |  |  |  |  |  |  | Statement Where Net |
(Dollars in thousands) |  | Amount Reclassified from AOCI |  | Income is Presented |
|  | Year ended December 31, |  |  |
|  | 2013 |  | 2012 |  | 2011 |  |  |
Sale of investment securities available for sale |  | $ | 6,266 |  | $ | (1,382 | ) | $ | 1,164 |  | Investment securities gain (loss) |
|  | (2,511 | ) | — |  | — |  | Tax expense |
|  | $ | 3,755 |  | $ | (1,382 | ) | $ | 1,164 |  | Net of tax |
Unrealized gains (losses) on derivatives |  | $ | (394 | ) | $ | 434 |  | $ | 3,235 |  | Interest income |
|  | (10,599 | ) | — |  | — |  | Tax expense |
|  | $ | (10,993 | ) | $ | 434 |  | $ | 3,235 |  | Net of tax |
Amortization of defined benefit plan items |  |  |  |  |  |  |  |  |
Net actuarial losses |  | $ | (2,461 | ) | $ | (2,381 | ) | $ | (2,246 | ) | (1) |
Net transition obligation |  | (17 | ) | (17 | ) | (18 | ) | (1) |
Prior service cost |  | (18 | ) | (17 | ) | (18 | ) | (1) |
|  | (2,496 | ) | (2,415 | ) | (2,282 | ) | Total before tax |
|  | 1,000 |  | 51 |  | 70 |  | Tax benefit |
|  | $ | (1,496 | ) | $ | (2,364 | ) | $ | (2,212 | ) | Net of tax |
Total reclassifications for the period |  | $ | (8,734 | ) | $ | (3,312 | ) | $ | 2,187 |  | 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).

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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