XML 76 R21.htm IDEA: XBRL DOCUMENT
v2.4.0.8

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 3 Months Ended
--- | ---
Mar. 31, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table presents the components of other comprehensive income for the three months ended March 31, 2014 and 2013, by component:
|  | Before Tax |  | Tax Effect |  | Net of Tax |
|  | (Dollars in thousands) |
Three Months Ended March 31, 2014 |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |
Net unrealized gains arising during the period |  | $ | 15,944 |  | $ | 6,368 |  | $ | 9,576 |
Defined benefit plans: |  |  |  |  |  |  |
Amortization of net actuarial losses |  | 305 |  | 123 |  | 182 |
Amortization of net transition obligation |  | 4 |  | 2 |  | 2 |
Amortization of prior service cost |  | 5 |  | 2 |  | 3 |
Defined benefit plans, net |  | 314 |  | 127 |  | 187 |
Other comprehensive income |  | $ | 16,258 |  | $ | 6,495 |  | $ | 9,763 |
Three Months Ended March 31, 2013 |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |
Net unrealized losses arising during the period |  | $ | (4,823 | ) | $ | — |  | $ | (4,823 | )
Net unrealized gains on derivatives: |  |  |  |  |  |  |
Reclassification adjustment for losses realized in net income |  | 394 |  | (10,599 | ) | 10,993 |
Defined benefit plans: |  |  |  |  |  |  |
Amortization of net actuarial losses |  | 616 |  | — |  | 616 |
Amortization of net transition obligation |  | 4 |  | — |  | 4 |
Amortization of prior service cost |  | 5 |  | — |  | 5 |
Defined benefit plans, net |  | 625 |  | — |  | 625 |
Other comprehensive income |  | $ | (3,804 | ) | $ | (10,599 | ) | $ | 6,795 |
The following table presents the changes in each component of AOCI, net of tax, for the three months ended March 31, 204 and 2013:
|  |  |  |  |  | Defined |  | Accumulated Other |
|  | Investment |  |  |  | Benefit |  | Comprehensive |
|  | Securities |  | Derivatives |  | Plans |  | Income (Loss) |
|  | (Dollars in thousands) |
Three Months Ended March 31, 2014 |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (9,125 | ) | $ | — |  | $ | (6,720 | ) | $ | (15,845 | )
Other comprehensive income before reclassifications |  | 9,576 |  | — |  | — |  | 9,576 |
Amounts reclassified from AOCI |  | — |  | — |  | 187 |  | 187 |
Total other comprehensive income |  | 9,576 |  | — |  | 187 |  | 9,763 |
Balance at end of period |  | $ | 451 |  | $ | — |  | $ | (6,533 | ) | $ | (6,082 | )
Three Months Ended March 31, 2013 |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 22,740 |  | $ | (10,993 | ) | $ | (12,577 | ) | $ | (830 | )
Other comprehensive loss before reclassifications |  | (4,823 | ) | — |  | — |  | (4,823 | )
Amounts reclassified from AOCI |  | — |  | 10,993 |  | 625 |  | 11,618 |
Total other comprehensive income (loss) |  | (4,823 | ) | 10,993 |  | 625 |  | 6,795 |
Balance at end of period |  | $ | 17,917 |  | $ | — |  | $ | (11,952 | ) | $ | 5,965 |
The following table presents the amounts reclassified out of each component of AOCI for the three months ended March 31, 2014 and 2013:
|  |  |  |  |  | Affected Line Item in the |
Details about AOCI Components |  |  |  |  |  | Statement Where Net |
(Dollars in thousands) |  | Amount Reclassified from AOCI |  | Income is Presented |
|  | Three Months Ended March 31, |  |  |
|  | 2014 |  | 2013 |  |  |
Unrealized losses on derivatives |  | $ | — |  | $ | (394 | ) | Interest income |
|  | — |  | (10,599 | ) | Tax expense |
|  | $ | — |  | $ | (10,993 | ) | Net of tax |
Amortization of defined benefit plan items |  |  |  |  |  |  |
Net actuarial losses |  | $ | (305 | ) | $ | (616 | ) | (1) |
Net transition obligation |  | (4 | ) | (4 | ) | (1) |
Prior service cost |  | (5 | ) | (5 | ) | (1) |
|  | (314 | ) | (625 | ) | Total before tax |
|  | 127 |  | — |  | Tax benefit |
|  | $ | (187 | ) | $ | (625 | ) | Net of tax |
Total reclassifications for the period |  | $ | (187 | ) | $ | (11,618 | ) | 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).

X
- Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration