XML 76 R20.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Accumulated Other Comprehensive Income | 9 Months Ended
--- | ---
Sep. 30, 2014
Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income The following tables provides changes in the balances of each component of accumulated other comprehensive income, net of tax, for the periods ended September 30, 2014 and 2013:
Three Months Ended September 30, 2014 | Unrealized Gains and Losses On Available-for-Sale Securities |  | Postretirement Benefits Plans |  | Total
Beginning balance at July 1 | $ | 12,800,951 |  |  | $ | (47,621 | ) |  | $ | 12,753,330 |
Other comprehensive loss before reclassifications | (628,914 | ) |  | — |  |  | (628,914 | )
Amounts reclassified from accumulated other comprehensive (loss) income | (4,206 | ) |  | 366 |  |  | (3,840 | )
Net current-period other comprehensive (loss) income | (633,120 | ) |  | 366 |  |  | (632,754 | )
Ending balance | $ | 12,167,831 |  |  | $ | (47,255 | ) |  | $ | 12,120,576 |
Three Months Ended September 30, 2013 | Unrealized Gains and Losses On Available-for-Sale Securities |  | Postretirement Benefits Plans |  | Total
Beginning balance at July 1 | $ | 9,361,879 |  |  | $ | (100,878 | ) |  | $ | 9,261,001 |
Other comprehensive income before reclassifications | 730,005 |  |  | — |  |  | 730,005 |
Amounts reclassified from accumulated other comprehensive income | (172,363 | ) |  | 778 |  |  | (171,585 | )
Net current-period other comprehensive income | 557,642 |  |  | 778 |  |  | 558,420 |
Ending balance | $ | 9,919,521 |  |  | $ | (100,100 | ) |  | $ | 9,819,421 |
Nine Months Ended September 30, 2014 | Unrealized Gains and Losses On Available-for-Sale Securities |  | Postretirement Benefits Plans |  | Total
Beginning balance at January 1 | $ | 11,395,757 |  |  | $ | (48,353 | ) |  | $ | 11,347,404 |
Other comprehensive income before reclassifications | 1,324,166 |  |  | — |  |  | 1,324,166 |
Amounts reclassified from accumulated other comprehensive income | (552,092 | ) |  | 1,098 |  |  | (550,994 | )
Net current-period other comprehensive income | 772,074 |  |  | 1,098 |  |  | 773,172 |
Ending balance | $ | 12,167,831 |  |  | $ | (47,255 | ) |  | $ | 12,120,576 |
Nine Months Ended September 30, 2013 | Unrealized Gains and Losses On Available-for-Sale Securities |  | Postretirement Benefits Plans |  | Total
Beginning balance at January 1 | $ | 8,920,883 |  |  | $ | (102,453 | ) |  | $ | 8,818,430 |
Other comprehensive income before reclassifications | 1,219,153 |  |  | — |  |  | 1,219,153 |
Amounts reclassified from accumulated other comprehensive income | (220,515 | ) |  | 2,353 |  |  | (218,162 | )
Net current-period other comprehensive income | 998,638 |  |  | 2,353 |  |  | 1,000,991 |
Ending balance | $ | 9,919,521 |  |  | $ | (100,100 | ) |  | $ | 9,819,421 |
The following tables provides significant amounts reclassified out of each component of accumulated other comprehensive income for the periods ended September 30, 2014 and 2013:
Three Months Ended September 30, 2014 |  |  |
Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income |  | Affected Line Item in the Consolidated Statements of Income
Unrealized gains and losses on available-for-sale securities: |  |  |
Net realized gain on investment | $ | 6,534 |  |  |
Other-than-temporary impairments | — |  |  |
Total | $ | 6,534 |  |  | Net realized gain on investment
Tax | (2,328 | ) |  | Provision for Income Taxes
Net of Tax | $ | 4,206 |  |  |
Amortization related to postretirement benefit plans: |  |  |  |
Prior year service cost | $ | (554 | ) |  |
Unrecognized gain (loss) | — |  |  |
Total | $ | (554 | ) |  | (a)
Tax | 188 |  |  | Provision for Income Taxes
Net of Tax | $ | (366 | ) |  |
Reclassifications for the period | $ | 3,840 |  |  |
Three Months Ended September 30, 2013 |  |  |
Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income |  | Affected Line Item in the Consolidated Statements of Income
Unrealized gains and losses on available-for-sale securities: |  |  |
Net realized gain on investment | $ | 261,938 |  |  |
Other-than-temporary impairments | — |  |  |
Total | $ | 261,938 |  |  | Net realized gain on investment
Tax | (89,575 | ) |  | Provision for Income Taxes
Net of Tax | $ | 172,363 |  |  |
Accretion (amortization) related to postretirement benefit plans: |  |  |  |
Prior year service cost | $ | 380 |  |  |
Unrecognized loss | (1,573 | ) |  |
Total | $ | (1,193 | ) |  | (a)
Tax | 415 |  |  | Provision for Income Taxes
Net of Tax | $ | (778 | ) |  |
Reclassifications for the period | $ | 171,585 |  |  |
Nine Months Ended September 30, 2014 |  |  |
Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income |  | Affected Line Item in the Consolidated Statements of Income
Unrealized gains and losses on available-for-sale securities: |  |  |
Net realized gain on investment | $ | 840,170 |  |  |
Other-than-temporary impairments | — |  |  |
Total | $ | 840,170 |  |  | Net realized gain on investment
Tax | (288,078 | ) |  | Provision for Income Taxes
Net of Tax | $ | 552,092 |  |  |
Amortization related to postretirement benefit plans: |  |  |  |
Prior year service cost | $ | (1,663 | ) |  |
Unrecognized gain (loss) | — |  |  |
Total | $ | (1,663 | ) |  | (a)
Tax | 565 |  |  | Provision for Income Taxes
Net of Tax | $ | (1,098 | ) |  |
Reclassifications for the period | $ | 550,994 |  |  |
Nine Months Ended September 30, 2013 |  |  |
Details about Accumulated Other Comprehensive Income Components | Amount Reclassified from Accumulated Other Comprehensive Income |  | Affected Line Item in the Consolidated Statements of Income
Unrealized gains and losses on available-for-sale securities: |  |  |
Net realized gain on investment | $ | 367,624 |  |  |
Other-than-temporary impairments | (34,070 | ) |  |
Total | $ | 333,554 |  |  | Net realized gain on investment
Tax | (113,039 | ) |  | Provision for Income Taxes
Net of Tax | $ | 220,515 |  |  |
Accretion (amortization) related to postretirement benefit plans: |  |  |  |
Prior year service cost | $ | 1,139 |  |  |
Unrecognized loss | (4,720 | ) |  |
Total | $ | (3,581 | ) |  | (a)
Tax | 1,228 |  |  | Provision for Income Taxes
Net of Tax | $ | (2,353 | ) |  |
Reclassifications for the period | $ | 218,162 |  |  |
(a) | These accumulated other comprehensive income components are not reclassified to net income in their entirety in the same reporting period. The amounts are presented within salaries, employee benefits and payroll taxes on the Consolidated Statements of Income as amortized. Amortization and accretion related to postretirement benefit plans is included in the computation of net periodic pension costs, as discussed in Note 5.

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 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: 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=28358780&loc=d3e681-108580 Reference 3: 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 4: 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=28358780&loc=d3e689-108580 Reference 5: 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=28358780&loc=SL7669619-108580 Reference 6: 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=28358780&loc=d3e640-108580 Reference 7: 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=28358780&loc=d3e716-108580 Reference 8: 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=28358780&loc=d3e709-108580 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

X
- Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration