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Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2014
Equity [Abstract] |
Accumulated Other Comprehensive Income | Note 10 – Accumulated Other Comprehensive Income Activity in accumulated other comprehensive income for the three months ended September 30, 2014 and 2013 was as follows:
|  | Unrealized Gains and Losses on Available-for-Sale Securities |  |  | Unrealized Gains and Losses on Interest-Only Strip |  |  | Tax Benefit |  |  | Total |
|  | (In thousands) |
For the three months ended September 30 2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (5,534 | ) |  | $ | 17 |  |  | $ | 3,367 |  |  | $ | (2,150 | )
Other comprehensive (loss) income before reclassification |  |  | (4,947 | ) |  |  | (3 | ) |  |  | 2,102 |  |  |  | (2,848 | )
Reclassification from accumulated other comprehensive income |  |  | (67 | ) |  |  | — |  |  |  | — |  |  |  | (67 | )
Period change |  |  | (5,014 | ) |  |  | (3 | ) |  |  | 2,102 |  |  |  | (2,915 | )
Balance at end of period |  | $ | (10,548 | ) |  | $ | 14 |  |  | $ | 5,469 |  |  | $ | (5,065 | )
For the three months ended September 30, 2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 915 |  |  | $ | 17 |  |  | $ | 702 |  |  | $ | 1,634 |
Other comprehensive (loss) income before reclassification |  |  | (10,020 | ) |  |  | — |  |  |  | 4,528 |  |  |  | (5,492 | )
Reclassification from accumulated other comprehensive income |  |  | (611 | ) |  |  | — |  |  |  | — |  |  |  | (611 | )
Period change |  |  | (10,631 | ) |  |  | — |  |  |  | 4,528 |  |  |  | (6,103 | )
Balance at end of period |  | $ | (9,716 | ) |  | $ | 17 |  |  | $ | 5,230 |  |  | $ | (4,469 | )
For the three months ended September 30, 2014, there were a $2.8 million of net unrealized loss on available-for-sale securities and interest-only strip, and a $67,000 reclassification from accumulated other comprehensive income to gains in earnings resulting from the sale of available-for-sale securities. The $67,000 reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of investment securities under noninterest income. The securities were previously recorded as unrealized gains of $23,000 in accumulated other comprehensive income. For the three months ended September 30, 2013, there were a $5.5 million of net unrealized loss on available-for-sale securities and interest-only strip, and a $611,000 reclassification from accumulated other comprehensive income to gains in earnings resulting from the redemption and sale of available-for-sale securities. The $611,000 reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of investment securities under noninterest income. The securities were previously recorded as unrealized gains of $899,000 in accumulated other comprehensive income. Activity in accumulated other comprehensive income for the nine months ended September 30, 2014 and 2013 was as follows:
|  | Unrealized Gains and Losses on Available-for-Sale Securities |  |  | Unrealized Gains and Losses on Interest-Only Strip |  |  | Tax Benefit (Expense) |  |  | Total |
|  | (In thousands) |
For the nine months ended September 30 2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (18,187 | ) |  | $ | 16 |  |  | $ | 8,791 |  |  | $ | (9,380 | )
Other comprehensive income (loss) before reclassification |  |  | 9,491 |  |  |  | (2 | ) |  |  | (3,322 | ) |  |  | 6,167 |
Reclassification from accumulated other comprehensive income |  |  | (1,852 | ) |  |  | — |  |  |  | — |  |  |  | (1,852 | )
Period change |  |  | 7,639 |  |  |  | (2 | ) |  |  | (3,322 | ) |  |  | 4,315 |
Balance at end of period |  | $ | (10,548 | ) |  | $ | 14 |  |  | $ | 5,469 |  |  | $ | (5,065 | )
For the nine months ended September 30, 2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 7,348 |  |  | $ | 16 |  |  | $ | (1,946 | ) |  | $ | 5,418 |
Other comprehensive (loss) income before reclassification |  |  | (16,141 | ) |  |  | 1 |  |  |  | 7,176 |  |  |  | (8,964 | )
Reclassification from accumulated other comprehensive income |  |  | (923 | ) |  |  | — |  |  |  | — |  |  |  | (923 | )
Period change |  |  | (17,064 | ) |  |  | 1 |  |  |  | 7,176 |  |  |  | (9,887 | )
Balance at end of period |  | $ | (9,716 | ) |  | $ | 17 |  |  | $ | 5,230 |  |  | $ | (4,469 | )
For the nine months ended September 30, 2014, there were a $6.2 million of net unrealized gain on available-for-sale securities and interest-only strip, and a $1.8 million reclassification from accumulated other comprehensive income to gains in earnings resulting from the sale of available-for-sale securities. The $1.8 million reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of investment securities under noninterest income. The securities were previously recorded as unrealized losses of $498,000 in accumulated other comprehensive income. For the nine months ended September 30, 2013, there were a $9.0 million of net unrealized loss on available-for-sale securities and interest-only strip, and a $923,000 reclassification from accumulated other comprehensive income to gains in earnings resulting from the redemption of available-for-sale securities. The $923,000 reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of investment securities under noninterest income. The securities were previously recorded as unrealized gains of $2.4 million in accumulated other comprehensive income.

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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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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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