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Accumulated Other Comprehensive Income
 12 Months Ended
Dec. 31, 2014
Accumulated Other Comprehensive Income
Note 17. Accumulated Other Comprehensive Income

The following table presents the activity in AOCI, net of tax, by component for the periods indicated:

 

     Unrealized Gains (Losses)
on Available-for-Sale
Securities		     Employee
Benefit Plan		     Total  
(Amounts in thousands)       

Beginning balance, January 1, 2012

    $ (5,741 )    $ (1,587 )    $ (7,328 ) 

Other comprehensive gain (loss) before reclassifications

      5,743        212        5,955   

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

      (13,406 )      647        (12,759 ) 

Reclassified from AOCI

      49        (205 )      (156 ) 
  

 

 

    

 

 

    

 

 

  

Net comprehensive (loss) gain

      (13,357 )      442        (12,915 ) 
  

 

 

    

 

 

    

 

 

  

Ending balance, December 31, 2013

    $ (13,640 )    $ (1,100 )    $ (14,740 ) 
  

 

 

    

 

 

    

 

 

  

Beginning balance, January 1, 2014

    $ (13,640 )    $ (1,100 )    $ (14,740 ) 

Other comprehensive gain (loss) before reclassifications

      10,697        (77 )      10,620   

Reclassified from AOCI

      (1,323 )      (162 )      (1,485 ) 
  

 

 

    

 

 

    

 

 

  

Net comprehensive gain (loss)

      9,374        (239 )      9,135   
  

 

 

    

 

 

    

 

 

  

Ending balance, December 31, 2014

    $ (4,266 )    $ (1,339 )    $ (5,605 ) 
  

 

 

    

 

 

    

 

 

  

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)    2014     2013     2012    

Available-for-sale securities

         

(Losses) gains realized in net income

    $ (1,385 )    $ 399      $ 483     

Net (loss) gain on sale of securities

Credit-related OTTI recognized in net income

      (737 )      (320 )      (942 )   

Net impairment losses recognized in earnings
  

 

 

    

 

 

    

 

 

    
     (2,122 )      79        (459 )   

Income before taxes

Income tax effect

      (799 )      30        (174 )   

Income tax expense (benefit)
  

 

 

    

 

 

    

 

 

    
     (1,323 )      49        (285 )   

Net income

Employee benefit plans

         

Amortization of prior service cost

      (260 )      (277 )      (223 )   

(1)

Amortization of gains

      —          (50 )      (45 )   

(1)
  

 

 

    

 

 

    

 

 

    
     (260 )      (327 )      (268 )   

Income before taxes

Income tax effect

      (98 )      (122 )      (101 )   

Income tax expense (benefit)
  

 

 

    

 

 

    

 

 

    
     (162 )      (205 )      (167 )   

Net income
  

 

 

    

 

 

    

 

 

    

Reclassified from AOCI, net of tax

    $ (1,485 )    $ (156 )    $ (452 )   

Net income
  

 

 

    

 

 

    

 

 

    

 

(1) Amortization is included in net periodic pension cost. See Note 13, “Employee Benefit Plans.”