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OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2013
Other Income and Expenses [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | NOTE 9 – OTHER COMPREHENSIVE INCOME (LOSS) The following is a summary of the activity within other comprehensive income and the amounts allocated to accumulated other comprehensive income at the end of each reporting period. The reclassification adjustment related to other than temporary impairment on securities available for sale was included in other expense in the accompanying consolidated statements of operations.
|  | Three Months Ended September 30, 2013 |  | Nine Months Ended September 30, 2013
(Dollars in Thousands) |  | Before Tax Amount |  | Tax Expense (Benefit) |  | Net of Tax Amount |  | Before Tax Amount |  | Tax Expense (Benefit) |  | Net of Tax Amount
Investment Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain (loss) |  | $ | 459 |  |  | $ | 169 |  |  | $ | 290 |  |  | $ | (1,149 | ) |  | $ | (449 | ) |  | $ | (700 | )
Unrealized losses on securities transferred from available for sale to held to maturity |  |  | (516 | ) |  |  | (200 | ) |  |  | (316 | ) |  |  | (516 | ) |  |  | (200 | ) |  |  | (316 | )
Amortization of unrealized losses on securities transferred from available for sale to held to maturity |  |  | (7 | ) |  |  | (2 | ) |  |  | (5 | ) |  |  | (7 | ) |  |  | (2 | ) |  |  | (5 | )
Reclassification adjustment for impairment loss realized in net income |  |  | 210 |  |  |  | 162 |  |  |  | 48 |  |  |  | 410 |  |  |  | 158 |  |  |  | 252 |
Total other comprehensive income (loss) |  | $ | 146 |  |  | $ | (129 | ) |  | $ | 17 |  |  | $ | (1,262 | ) |  | $ | (493 | ) |  | $ | (769 | )
|  | Three Months Ended September 30, 2012 |  | Nine Months Ended September 30, 2012
(Dollars in Thousands) |  | Before Tax Amount |  | Tax Expense (Benefit) |  | Net of Tax Amount |  | Before Tax Amount |  | Tax Expense (Benefit) |  | Net of Tax Amount
Investment Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain |  | $ | (24 | ) |  | $ | (10 | ) |  | $ | (14 | ) |  | $ | (754 | ) |  | $ | (286 | ) |  | $ | (468 | )
Total other comprehensive loss |  | $ | (24 | ) |  | $ | (10 | ) |  | $ | (14 | ) |  | $ | (754 | ) |  | $ | (286 | ) |  | $ | (468 | )
Amounts allocated to accumulated other comprehensive loss, net of tax, were as follows:
(Dollars in Thousands) |  | Securities Available for Sale |  | Retirement Plans |  | Accumulated Other Comprehensive Loss, Net of Taxes
Balance, January 1, 2013 |  | $ | 573 |  |  | $ | (30,132 | ) |  | $ | (29,559 | )
Other comprehensive loss before reclassifications |  |  | (1,021 | ) |  |  | — |  |  |  | (1,021 | )
Amount reclassified from accumulated other comprehensive loss |  |  | 252 |  |  |  | — |  |  |  | 252 |
Net other comprehensive loss during the period |  |  | (769 | ) |  |  | — |  |  |  | (769 | )
Balance, September 30, 2013 |  | $ | (196 | ) |  | $ | (30,132 | ) |  | $ | (30,328 | )
Balance, January 1, 2012 |  | $ | 1,064 |  |  | $ | (24,593 | ) |  | $ | (23,529 | )
Other comprehensive loss |  |  | (468 | ) |  |  | — |  |  |  | (468 | )
Net other comprehensive loss during the period |  |  | (468 | ) |  |  | — |  |  |  | (468 | )
Balance, September 30, 2012 |  | $ | 596 |  |  | $ | (24,593 | ) |  | $ | (23,997 | )

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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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