XML 76 R19.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Accumulated Other Comprehensive Income | 6 Months Ended
--- | ---
Jun. 30, 2015
Accumulated Other Comprehensive Income |
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:
|  | Three Months Ended June 30, |
|  | 2015 |  |  | 2014 |
|  | Unrealized Gains (Losses) on Available-for-Sale Securities |  |  | Employee Benefit Plan |  |  | Total |  |  | Unrealized Gains (Losses) on Available-for-Sale Securities |  |  | Employee Benefit Plan |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (3,241 | ) |  | $ | (1,350 | ) |  | $ | (4,591 | ) |  | $ | (9,645 | ) |  | $ | (1,042 | ) |  | $ | (10,687 | )
Other comprehensive (loss) gain before reclassifications |  |  | (1,791 | ) |  |  | 102 |  |  |  | (1,689 | ) |  |  | 4,104 |  |  |  | 81 |  |  |  | 4,185 |
Reclassified from AOCI |  |  | 133 |  |  |  | (51 | ) |  |  | 82 |  |  |  | (195 | ) |  |  | (40 | ) |  |  | (235 | )
Net comprehensive (loss) gain |  |  | (1,658 | ) |  |  | 51 |  |  |  | (1,607 | ) |  |  | 3,909 |  |  |  | 41 |  |  |  | 3,950 |
Ending balance |  | $ | (4,899 | ) |  | $ | (1,299 | ) |  | $ | (6,198 | ) |  | $ | (5,736 | ) |  | $ | (1,001 | ) |  | $ | (6,737 | )
|  | Six Months Ended June 30, |
|  | 2015 |  |  | 2014 |
|  | Unrealized Gains (Losses) on Available-for-Sale Securities |  |  | Employee Benefit Plan |  |  | Total |  |  | Unrealized Gains (Losses) on Available-for-Sale Securities |  |  | Employee Benefit Plan |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (4,266 | ) |  | $ | (1,339 | ) |  | $ | (5,605 | ) |  | $ | (13,640 | ) |  | $ | (1,100 | ) |  | $ | (14,740 | )
Other comprehensive (loss) gain before reclassifications |  |  | (752 | ) |  |  | 142 |  |  |  | (610 | ) |  |  | 8,236 |  |  |  | 179 |  |  |  | 8,415 |
Reclassified from AOCI |  |  | 119 |  |  |  | (102 | ) |  |  | 17 |  |  |  | (332 | ) |  |  | (80 | ) |  |  | (412 | )
Net comprehensive (loss) gain |  |  | (633 | ) |  |  | 40 |  |  |  | (593 | ) |  |  | 7,904 |  |  |  | 99 |  |  |  | 8,003 |
Ending balance |  | $ | (4,899 | ) |  | $ | (1,299 | ) |  | $ | (6,198 | ) |  | $ | (5,736 | ) |  | $ | (1,001 | ) |  | $ | (6,737 | )
The following table presents reclassifications out of AOCI by component in the periods indicated:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |  |  | Income Statement
(Amounts in thousands) |  | 2015 |  |  | 2014 |  |  | 2015 |  |  | 2014 |  |  | Line Item Affected
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gains (losses) realized in net income |  | $ | 213 |  |  | $ | (59 | ) |  | $ | 190 |  |  | $ | (14 | ) |  | Net gain (loss) on sale of securities
Credit-related OTTI recognized in net income |  |  | — |  |  |  | (254 | ) |  |  | — |  |  |  | (518 | ) |  | Net impairment losses recognized in earnings
|  |  | 213 |  |  |  | (313 | ) |  |  | 190 |  |  |  | (532 | ) |  | Income before income taxes
Income tax effect |  |  | 80 |  |  |  | (118 | ) |  |  | 71 |  |  |  | (200 | ) |  | Income tax expense
|  |  | 133 |  |  |  | (195 | ) |  |  | 119 |  |  |  | (332 | ) |  | Net income
Employee benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | (65 | ) |  |  | (64 | ) |  |  | (130 | ) |  |  | (129 | ) |  | (1)
Amortization of losses |  |  | (16 | ) |  |  | — |  |  |  | (33 | ) |  |  | — |  |  | (1)
|  |  | (81 | ) |  |  | (64 | ) |  |  | (163 | ) |  |  | (129 | ) |  | Income before income taxes
Income tax effect |  |  | (30 | ) |  |  | (24 | ) |  |  | (61 | ) |  |  | (49 | ) |  | Income tax expense
|  |  | (51 | ) |  |  | (40 | ) |  |  | (102 | ) |  |  | (80 | ) |  | Net income
Reclassified from AOCI, net of tax |  | $ | 82 |  |  | $ | (235 | ) |  | $ | 17 |  |  | $ | (412 | ) |  | Net income
(1) | Amortization is included in net periodic pension cost. See Note 10, “Employee Benefit Plans.”

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 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 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