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Accumulated Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2013
Accumulated Other Comprehensive Income |
Note 17. | Accumulated Other Comprehensive Income
The following table presents the activity in accumulated other comprehensive income (“AOCI”), net of tax, by component for the periods indicated:
|  | Gains (Losses) on Cash Flow Hedges |  |  | Unrealized Gains (Losses) on Available-for-Sale Securities |  |  | Employee Benefit Plan |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2011 |  | $ | (20 | ) |  | $ | (11,213 | ) |  | $ | (957 | ) |  | $ | (12,190 | )
Other comprehensive gain (loss) before reclassifications |  |  | 20 |  |  |  | 7,341 |  |  |  | (770 | ) |  |  | 6,591 |
Reclassified from AOCI |  |  | — |  |  |  | (1,869 | ) |  |  | 140 |  |  |  | (1,729 | )
Net other comprehensive gain (loss) |  |  | 20 |  |  |  | 5,472 |  |  |  | (630 | ) |  |  | 4,862 |
Ending balance, December 31, 2011 |  | $ | — |  |  | $ | (5,741 | ) |  | $ | (1,587 | ) |  | $ | (7,328 | )
Beginning balance, January 1, 2012 |  | $ | — |  |  | $ | (5,741 | ) |  | $ | (1,587 | ) |  | $ | (7,328 | )
Other comprehensive gain (loss) before reclassifications |  |  | — |  |  |  | 5,173 |  |  |  | (122 | ) |  |  | 5,051 |
Reclassified from AOCI |  |  | — |  |  |  | 285 |  |  |  | 167 |  |  |  | 452 |
Net other comprehensive gain |  |  | — |  |  |  | 5,458 |  |  |  | 45 |  |  |  | 5,503 |
Ending balance, December 31, 2012 |  | $ | — |  |  | $ | (283 | ) |  | $ | (1,542 | ) |  | $ | (1,825 | )
Beginning balance, January 1, 2013 |  | $ | — |  |  | $ | (283 | ) |  | $ | (1,542 | ) |  | $ | (1,825 | )
Other comprehensive (loss) gain before reclassifications |  |  | — |  |  |  | (13,307 | ) |  |  | 237 |  |  |  | (13,070 | )
Reclassified from AOCI |  |  | — |  |  |  | (50 | ) |  |  | 205 |  |  |  | 155 |
Net comprehensive (loss) gain |  |  | — |  |  |  | (13,357 | ) |  |  | 442 |  |  |  | (12,915 | )
Ending balance, December 31, 2013 |  | $ | — |  |  | $ | (13,640 | ) |  | $ | (1,100 | ) |  | $ | (14,740 | )
The following table presents reclassifications out of AOCI by component in the periods indicated:
|  | Year Ended December 31, |  |  | Income Statement Line Item Affected
(Amounts in thousands) |  | 2013 |  |  | 2012 |  |  | 2011 |  |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gains realized in net income |  | $ | (399 | ) |  | $ | (483 | ) |  | $ | (5,264 | ) |  | Net gain on sale of securities
Credit-related OTTI recognized in net income |  |  | 320 |  |  |  | 942 |  |  |  | 2,285 |  |  | Net impairment losses recognized in earnings
|  |  | (79 | ) |  |  | 459 |  |  |  | (2,979 | ) |  | Income before taxes
Income tax effect |  |  | (29 | ) |  |  | 174 |  |  |  | (1,110 | ) |  | Income tax expense (benefit)
|  |  | (50 | ) |  |  | 285 |  |  |  | (1,869 | ) |  | Net income
Employee benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | 277 |  |  |  | 223 |  |  |  | 223 |  |  | (1)
Amortization of gains |  |  | 50 |  |  |  | 45 |  |  |  | — |  |  | (1)
|  |  | 327 |  |  |  | 268 |  |  |  | 223 |  |  | Income before taxes
Income tax effect |  |  | 122 |  |  |  | 101 |  |  |  | 83 |  |  | Income tax expense (benefit)
|  |  | 205 |  |  |  | 167 |  |  |  | 140 |  |  | Net income
Reclassified from AOCI, net of tax |  | $ | 155 |  |  | $ | 452 |  |  | $ | (1,729 | ) |  | Net income
(1) | Amortization is included in net periodic pension cost. See Note 13, “Employee Benefit Plans.”

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