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Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2015
Equity [Abstract] |
Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income Activity in accumulated other comprehensive income for the three months ended September 30, 2015 and 2014 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 three months ended September 30, 2015 |  |  |  |  |  |  |
Balance at beginning of period | $ | (1,079 | ) |  | $ | 16 |  |  | $ | 1,486 |  |  | $ | 423 |
Other comprehensive income (loss) before reclassification | 5,064 |  |  | (7 | ) |  | (1,274 | ) |  | 3,783 |
Reclassification from accumulated other comprehensive income | (2,048 | ) |  | — |  |  | — |  |  | (2,048 | )
Period change | 3,016 |  |  | (7 | ) |  | (1,274 | ) |  | 1,735 |
Balance at end of period | $ | 1,937 |  |  | $ | 9 |  |  | $ | 212 |  |  | $ | 2,158 |
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, 2015, there was a $2.0 million reclassification from accumulated other comprehensive income to gains in earnings resulting from the sale of available-for-sale securities. The $2.0 million reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of securities under noninterest income. The securities sold had a recorded unrealized gain of $1.2 million in accumulated other comprehensive income as of June 30, 2015. For the three months ended September 30, 2014, there was 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 securities under noninterest income. The securities sold had a recorded unrealized gain of $23,000 in accumulated other comprehensive income as of June 30, 2014. Activity in accumulated other comprehensive income for the nine months ended September 30, 2015 and 2014 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, 2015 |  |  |  |  |  |  |
Balance at beginning of period | $ | (985 | ) |  | $ | 16 |  |  | $ | 1,432 |  |  | $ | 463 |
Other comprehensive income (loss) before reclassification | 9,066 |  |  | (7 | ) |  | (1,220 | ) |  | 7,839 |
Reclassification from accumulated other comprehensive income | (6,144 | ) |  | — |  |  | — |  |  | (6,144 | )
Period change | 2,922 |  |  | (7 | ) |  | (1,220 | ) |  | 1,695 |
Balance at end of period | $ | 1,937 |  |  | $ | 9 |  |  | $ | 212 |  |  | $ | 2,158 |
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, 2015, there was a $6.1 million reclassification from accumulated other comprehensive income to gains in earnings resulting from the sale of available-for-sale securities. The $6.1 million reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of securities under noninterest income. The securities sold had a recorded unrealized gain of $2.0 million in accumulated other comprehensive income as of December 31, 2014. For the nine months ended September 30, 2014, there was a $1.9 million reclassification from accumulated other comprehensive income to gains in earnings resulting from the sale of available-for-sale securities. The $1.9 million reclassification adjustment out of accumulated other comprehensive income was included in net gain on sales of securities under noninterest income. The securities sold had a recorded unrealized loss of $498,000 in accumulated other comprehensive income as of December 31, 2013.

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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 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 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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