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Accumulated Other Comprehensive Income
 12 Months Ended
Dec. 31, 2015
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:

 

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

Beginning balance, January 1, 2015

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

Other comprehensive gain before reclassifications

      291        180        471   

Reclassified from AOCI

      90        (203 )      (113 ) 
  

 

 

    

 

 

    

 

 

  

Net comprehensive gain (loss)

      381        (23 )      358   
  

 

 

    

 

 

    

 

 

  

Ending balance, December 31, 2015

    $ (3,885 )    $ (1,362 )    $ (5,247 ) 
  

 

 

    

 

 

    

 

 

  

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 ) 
  

 

 

    

 

 

    

 

 

  

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 ) 
  

 

 

    

 

 

    

 

 

  

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)   2015     2014     2013    

Available-for-sale securities

        

Gains (losses) realized in net income

   $ 144      $ (1,385 )    $ 399     

Net gain (loss) on sale of securities

Credit-related OTTI recognized in net income

     —          (737 )      (320 )   

Net impairment losses recognized in earnings
 

 

 

    

 

 

    

 

 

    
    144        (2,122 )      79     

Income before taxes

Income tax effect

     54        (799 )      30     

Income tax expense (benefit)
 

 

 

    

 

 

    

 

 

    
    90        (1,323 )      49     

Net income

Employee benefit plans

        

Amortization of prior service cost

     (260 )      (260 )      (277 )   

(1)

Amortization of losses

     (66 )      —          (50 )   

(1)
 

 

 

    

 

 

    

 

 

    
    (326 )      (260 )      (327 )   

Income before taxes

Income tax effect

     (123 )      (98 )      (122 )   

Income tax expense (benefit)
 

 

 

    

 

 

    

 

 

    
    (203 )      (162 )      (205 )   

Net income
 

 

 

    

 

 

    

 

 

    

Reclassified from AOCI, net of tax

   $ (113 )    $ (1,485 )    $ (156 )   

Net income
 

 

 

    

 

 

    

 

 

    

 

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