XML 54 R18.htm IDEA: XBRL DOCUMENT
v2.4.0.8

OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
--- | ---
Sep. 30, 2014
Equity [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | NOTE 10 – OTHER COMPREHENSIVE INCOME (LOSS) The amounts allocated to other comprehensive income (loss) are presented in the table below. Reclassification adjustments related to securities held for sale are included in net gain (loss) on securities transactions in the accompanying consolidated statements of comprehensive income. For the periods presented, reclassifications adjustments related to securities held for sale was not material.
(Dollars in Thousands) |  | Before Tax Amount |  |  | Tax (Expense) Benefit |  |  | Net of Tax Amount |
Three Months Ended September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Investment Securities: |  |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain/loss on securities available for sale |  | $ | (173 | ) |  | $ | 61 |  |  | $ | (112 | )
Amortization of losses on securities transferred from available for sale to held to maturity |  |  | 17 |  |  |  | (7 | ) |  |  | 10 |
Total Other Comprehensive Loss |  | $ | (156 | ) |  | $ | 54 |  |  | $ | (102 | )
Nine Months Ended September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Investment Securities: |  |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain/ loss on securities available for sale |  | $ | 78 |  |  | $ | (36 | ) |  | $ | 42 |
Amortization of losses on securities transferred from available for sale to held to maturity |  |  | 53 |  |  |  | (20 | ) |  |  | 33 |
Total Other Comprehensive Income |  | $ | 131 |  |  | $ | (56 | ) |  | $ | 75 |
(Dollars in Thousands) |  | Before Tax Amount |  |  | Tax (Expense) Benefit |  |  | Net of Tax Amount |
Three Months Ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Investment Securities: |  |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain/loss on securities available for sale |  | $ | 459 |  |  | $ | (177 | ) |  | $ | 282 |
Unrealized losses on securities transferred from available for sale to held to maturity |  |  | (523 | ) |  |  | 202 |  |  |  | (321 | )
Amortization of losses on securities transferred from available for sale to held to maturity |  |  | 7 |  |  |  | (3 | ) |  |  | 4 |
Reclassification adjustment for impairment loss realized in net income |  |  | 210 |  |  |  | (158 | ) |  |  | 52 |
Total Other Comprehensive Income |  | $ | 153 |  |  | $ | 136 |  |  | $ | 17 |
Nine Months Ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Investment Securities: |  |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain/loss on securities available for sale |  | $ | (1,149 | ) |  | $ | 445 |  |  | $ | (704 | )
Unrealized losses on securities transferred from available for sale to held to maturity |  |  | (523 | ) |  |  | 202 |  |  |  | (321 | )
Amortization of losses on securities transferred from available for sale to held to maturity |  |  | 7 |  |  |  | (3 | ) |  |  | 4 |
Reclassification adjustment for impairment loss realized in net income |  |  | 410 |  |  |  | (158 | ) |  |  | 252 |
Total Other Comprehensive Loss |  | $ | (1,255 | ) |  | $ | 486 |  |  | $ | (769 | )
Accumulated other comprehensive loss was comprised of the following components:
(Dollars in Thousands) |  | Securities Available for Sale |  |  | Retirement Plans |  |  | Accumulated Other Comprehensive Loss |
Balance as of January 1, 2014 |  | $ | (132 | ) |  | $ | (8,408 | ) |  | $ | (8,540 | )
Other comprehensive income during the period |  |  | 75 |  |  |  | — |  |  |  | 75 |
Balance as of September 30, 2014 |  | $ | (57 | ) |  | $ | (8,408 | ) |  | $ | (8,465 | )
Balance as of January 1, 2013 |  | $ | 573 |  |  | $ | (30,132 | ) |  | $ | (29,559 | )
Other comprehensive loss during the period |  |  | (769 | ) |  |  | — |  |  |  | (769 | )
Balance as of September 30, 2013 |  | $ | (196 | ) |  | $ | (30,132 | ) |  | $ | (30,328 | )

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

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