Note 11. 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:


(Amounts in thousands)	Unrealized Gains (Losses) on Available-for-Sale Securities			Employee Benefit Plan			Total
Three months ended March 31, 2013
Beginning balance	$	(283	)	$	(1,542	)	$	(1,825	)
Other comprehensive loss before reclassifications		(972	)		(145	)		(1,117	)
Reclassified from AOCI		73			(51	)		22

Net comprehensive loss		(899	)		(196	)		(1,095	)

Ending balance	$	(1,182	)	$	(1,738	)	$	(2,920	)

Three months ended March 31, 2014
Beginning balance	$	(13,640	)	$	(1,100	)	$	(14,740	)
Other comprehensive gain before reclassifications		4,132			98			4,230
Reclassified from AOCI		(137	)		(40	)		(177	)

Net comprehensive gain		3,995			58			4,053

Ending balance	$	(9,645	)	$	(1,042	)	$	(10,687	)

The following table presents reclassifications out of AOCI by component in the periods indicated:


	Three Months Ended March 31,						Income Statement
(Amounts in thousands)	2014			2013			Line Item Affected
Available-for-sale securities
Gains realized in net income	$	45		$	117		Net gain on sale of securities
Credit-related OTTI recognized in net income		(264	)		—		Net impairment losses recognized in earnings

		(219	)		117		Income before taxes
Income tax effect		(82	)		44		Income tax expense (benefit)

		(137	)		73		Net income
Employee benefit plans
Amortization of prior service cost		(65	)		(69	)	(1)
Amortization of losses		—			(12	)	(1)

		(65	)		(81	)	Income before taxes
Income tax effect		(25	)		(30	)	Income tax expense (benefit)

		(40	)		(51	)	Net income

Reclassified from AOCI, net of tax	$	(177	)	$	23		Net income

(1)	Amortization is included in net periodic pension cost. See Note 10, “Employee Benefit Plans.”