XML 61 R22.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
Dec. 31, 2014
Equity [Abstract] |
Other Comprehensive Income (Loss) | Other Comprehensive Income (Loss) The following table summarizes activity in the unrealized gain or loss on available for sale securities included in other comprehensive income (loss) for the years ended December 31, 2014, 2013 and 2012.
For the years ended December 31, | 2014 |  | 2013 |  | 2012
Balance at beginning of year | $ | (6,591,000 | ) |  | $ | 7,940,000 |  |  | $ | 7,401,000 |
Unrealized gains (losses) arising during the period | 15,175,000 |  |  | (21,268,000 | ) |  | 2,797,000 |
Realized gains during the period | (1,155,000 | ) |  | (1,087,000 | ) |  | (1,968,000 | )
Related deferred taxes | (4,907,000 | ) |  | 7,824,000 |  |  | (290,000 | )
Net change | 9,113,000 |  |  | (14,531,000 | ) |  | 539,000 |
Balance at end of year | $ | 2,522,000 |  |  | $ | (6,591,000 | ) |  | $ | 7,940,000 |
The following table summarizes activity in the unrealized loss on securities transferred from available for sale to held to maturity included in other comprehensive income (loss) for the years ended December 31, 2014, 2013, and 2012.
For the years ended December 31, | 2014 | 2013 | 2012
Balance at beginning of period | $ | — |  | $ | — |  | $ | — |
Net unrealized losses transferred during the period | (23,000 | ) | — |  | — |
Amortization of net unrealized losses | (51,000 | ) | — |  | — |
Related deferred taxes | 26,000 |  | — |  | — |
Net change | (48,000 | ) | — |  | — |
Balance at end of period | $ | (48,000 | ) | $ | — |  | $ | — |
The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in other comprehensive income (loss) for the years ended December 31, 2014, 2013, and 2012:
For the years ended December 31, | 2014 |  | 2013 |  | 2012
Unrecognized postretirement benefits at beginning of period | $ | 188,000 |  |  | $ | (123,000 | ) |  | $ | (87,000 | )
Amortization of unrecognized transition obligation | — |  |  | 5,000 |  |  | 29,000 |
Change in unamortized net actuarial gain (loss) | (481,000 | ) |  | 475,000 |  |  | (86,000 | )
Related deferred taxes | 168,000 |  |  | (169,000 | ) |  | 21,000 |
Unrecognized postretirement benefits at end of period | $ | (125,000 | ) |  | $ | 188,000 |  |  | $ | (123,000 | )
The reclassification of unrecognized transition obligation and accumulated losses is a component of net periodic benefit cost (see Note 13) and the income tax effect is included in the income tax expense line of the consolidated statements of income and comprehensive income (loss).

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_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration