ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2014

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, 2014
Net unrealized losses on investment securities:
Net unrealized losses arising during the period	$	(2,562	)	$	(897	)	$	(1,665	)

Defined benefit plans:
Amortization of net actuarial losses	305			100			205
Amortization of net transition obligation	4			1			3
Amortization of prior service cost	5			1			4
Defined benefit plans, net	314			102			212

Other comprehensive loss	$	(2,248	)	$	(795	)	$	(1,453	)

Three Months Ended September 30, 2013
Net unrealized gains on investment securities:
Net unrealized gains arising during the period	$	5,476		$	2,809		$	2,667

Defined benefit plans:
Amortization of net actuarial losses	617			248			369
Amortization of net transition obligation	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

	Before Tax			Tax Effect			Net of Tax
	(Dollars in thousands)
Nine Months Ended September 30, 2014
Net unrealized gains on investment securities:
Net unrealized gains arising during the period	$	29,323		$	11,744		$	17,579
Less: Reclassification adjustment for losses realized in net income	1,071			429			642
Net unrealized gains on investment securities	30,394			12,173			18,221

Defined benefit plans:
Amortization of net actuarial losses	915			343			572
Amortization of net transition obligation	12			5			7
Amortization of prior service cost	15			5			10
Defined benefit plans, net	942			353			589

Other comprehensive income	$	31,336		$	12,526		$	18,810

Nine Months Ended September 30, 2013
Net unrealized losses on investment securities:
Net unrealized losses arising during the period	$	(38,924	)	$	(13,668	)	$	(25,256	)

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	1,851			496			1,355
Amortization of net transition obligation	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	)

Schedule of changes in each component of AOCI, net of tax

							Defined			Accumulated Other
	Investment						Benefit			Comprehensive
	Securities			Derivatives			Plans			Income (Loss)
	(Dollars in thousands)
Three Months Ended September 30, 2014
Balance at beginning of period	$	10,761		$	—		$	(6,343	)	$	4,418

Other comprehensive loss before reclassifications	(1,665		)	—			—			(1,665		)
Amounts reclassified from AOCI	—			—			212			212
Total other comprehensive income (loss)	(1,665		)	—			212			(1,453		)

Balance at end of period	$	9,096		$	—		$	(6,131	)	$	2,965

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	)

Nine Months Ended September 30, 2014
Balance at beginning of period	$	(9,125	)	$	—		$	(6,720	)	$	(15,845	)

Other comprehensive income before reclassifications	17,579			—			—			17,579
Amounts reclassified from AOCI	642			—			589			1,231
Total other comprehensive income	18,221			—			589			18,810

Balance at end of period	$	9,096		$	—		$	(6,131	)	$	2,965

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	)

Schedule of amounts reclassified out of each component of AOCI

	Amount Reclassified from AOCI						Affected Line Item in the
	Three Months Ended September 30,						Statement Where Net
Details about AOCI Components	2014			2013			Income is Presented
	(Dollars in thousands)
Amortization of defined benefit plan items
Net actuarial losses	$	(305	)	$	(617	)	(1)
Net transition obligation	(4		)	(4		)	(1)
Prior service cost	(5		)	(5		)	(1)
	(314		)	(626		)	Total before tax
	102			251			Tax benefit
Total reclassifications for the period	$	(212	)	$	(375	)	Net of tax

	Nine Months Ended September 30,
	2014			2013

Sale of investment securities available for sale	$	(1,071	)	$	—		Investment securities gains
	429			—			Tax benefit
	$	(642	)	$	—		Net of tax

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	$	(915	)	$	(1,851	)	(1)
Net transition obligation	(12		)	(12		)	(1)
Prior service cost	(15		)	(15		)	(1)
	(942		)	(1,878		)	Total before tax
	353			503			Tax benefit
	$	(589	)	$	(1,375	)	Net of tax

Total reclassifications for the period	$	(1,231	)	$	(12,368	)	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).