XML 50 R15.htm IDEA: XBRL DOCUMENT
v2.4.0.8

ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS | 6 Months Ended
--- | ---
Jun. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS | NOTE 7 ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS Accumulated other comprehensive income or loss represents the net unrealized holding gains or losses on securities available for sale and the funded status of the Corporation's defined benefit pension plan and other benefit plans, as of the consolidated balance sheet dates, net of the related tax effect. The following is a summary of the changes in accumulated other comprehensive income or loss by component, net of tax, for the periods indicated (dollars in thousands): `
|  | Unrealized Gains and Losses on Securities Available for Sale |  |  | Defined Benefit and Other Benefit Plans |  |  | Total |
Balance at December 31, 2013 |  | $ | 6,043 |  |  | $ | (5,888 | ) |  | $ | 155 |
Other comprehensive income before reclassification |  |  | 1,240 |  |  |  | - |  |  |  | 1,240 |
Amounts reclassified from accumulated other comprehensive income |  |  | (321 | ) |  |  | 176 |  |  |  | (145 | )
Net current period other comprehensive loss |  |  | 919 |  |  |  | 176 |  |  |  | 1,095 |
Balance at June 30, 2014 |  | $ | 6,962 |  |  | $ | (5,712 | ) |  | $ | 1,250 |
|  | Unrealized Gains and Losses on Securities Available for Sale |  |  | Defined Benefit and Other Benefit Plans |  |  | Total |
Balance at March 31, 2014 |  | $ | 6,587 |  |  | $ | (5,800 | ) |  | $ | 787 |
Other comprehensive income before Reclassification |  |  | 696 |  |  |  | - |  |  |  | 696 |
Amounts reclassified from accumulated other comprehensive income |  |  | (321 | ) |  |  | 88 |  |  |  | (233 | )
Net current period other comprehensive loss |  |  | 375 |  |  |  | 88 |  |  |  | 463 |
Balance at June 30, 2014 |  | $ | 6,962 |  |  | $ | (5,712 | ) |  | $ | 1,250 |
|  | Unrealized Gains and Losses on Securities Available for Sale |  |  | Defined Benefit and Other Benefit Plans |  |  | Total |
Balance at December 31, 2012 |  | $ | 8,023 |  |  | $ | (10,830 | ) |  | $ | (2,807 | )
Other comprehensive income before reclassification |  |  | (2,035 | ) |  |  | - |  |  |  | (2,035 | )
Amounts reclassified from accumulated other comprehensive income |  |  | - |  |  |  | 467 |  |  |  | 467 |
Net current period other comprehensive loss |  |  | (2,035 | ) |  |  | 467 |  |  |  | (1,568 | )
Balance at June 30, 2013 |  | $ | 5,988 |  |  | $ | (10,363 | ) |  | $ | (4,375 | )
|  | Unrealized Gains and Losses on Securities Available for Sale |  |  | Defined Benefit and Other Benefit Plans |  |  | Total |
Balance at March 31, 2013 |  | $ | 7,980 |  |  | $ | (10,603 | ) |  | $ | (2,623 | )
Other comprehensive income before Reclassification |  |  | (1,992 | ) |  |  | - |  |  |  | (1.992 | )
Amounts reclassified from accumulated other comprehensive income |  |  | - |  |  |  | 240 |  |  |  | 240 |
Net current period other comprehensive loss |  |  | (1,992 | ) |  |  | 240 |  |  |  | (1,752 | )
Balance at June 30, 2013 |  | $ | 5,988 |  |  | $ | (10,363 | ) |  | $ | (4,375 | )
The following is the reclassification out of accumulated other comprehensive income for the periods indicated (dollars in thousands):
Details about Accumulated Other Comprehensive Income Components |  | Six Months Ended June 30, |  | Affected Line Item in the Statement Where Net Income is Presented
|  | 2014 |  |  | 2013 |  |
Unrealized gains and losses on securities available for sale: |  |  |  |  |  |  |
Reclassification adjustment for other-than- temporary gains (losses) realized in income |  | $ | - |  |  | $ | - |  |
Realized gains on securities available for sale |  |  | 522 |  |  |  | 1 |  | Net gains on securities transactions
Tax effect |  |  | 201 |  |  |  | - |  | Income tax expense
Net of tax |  |  | 321 |  |  |  | 1 |  |
Amortization of defined pension plan and other benefit plan items: |  |  |  |  |  |  |  |  |
Prior service costs (a) |  |  | 44 |  |  |  | 41 |  | Pension and other employee benefits
Actuarial losses (a) |  |  | (330 | ) |  |  | (801 | ) | Pension and other employee benefits
Tax effect |  |  | 110 |  |  |  | 293 |  | Income tax expense
Net of tax |  |  | (176 | ) |  |  | (467 | ) |
Total reclassification for the period, net of tax |  | $ | 145 |  |  | $ | (466 | ) |
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 9 for additional information).
Details about Accumulated Other Comprehensive Income Components |  | Three Months Ended June 30, |  | Affected Line Item in the Statement Where Net Income is Presented
|  | 2014 |  |  | 2013 |  |
Unrealized gains and losses on securities available for sale: |  |  |  |  |  |  |
Reclassification adjustment for other-than- temporary gains (losses) realized in income |  | $ | - |  |  | $ | - |  |
Realized gains on securities available for sale |  |  | 522 |  |  |  | 1 |  | Net gains on securities transactions
Tax effect |  |  | 201 |  |  |  | - |  | Income tax expense
Net of tax |  |  | 321 |  |  |  | 1 |  |
Amortization of defined pension plan and other benefit plan items: |  |  |  |  |  |  |  |  |
Prior service costs (a) |  |  | 22 |  |  |  | 21 |  | Pension and other employee benefits
Actuarial losses (a) |  |  | (165 | ) |  |  | (401 | ) | Pension and other employee benefits
Tax effect |  |  | 55 |  |  |  | 140 |  | Income tax expense
Net of tax |  |  | (88 | ) |  |  | (240 | ) |
Total reclassification for the period, net of tax |  | $ | 233 |  |  | $ | (239 | ) |
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 9 for additional information).

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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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=36458714&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_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecreaseAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration