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Accumulated Other Comprehensive Loss (Tables) | 3 Months Ended
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Mar. 31, 2015
Accumulated Other Comprehensive Loss [Abstract] |
Schedule of Accumulated Other Comprehensive Loss | The following table presents the changes in each component of accumulated other comprehensive loss for the 12 months ended December 31, 2014 and the three-month period ended March 31, 2015:
(in thousands) | Investment securities- with OTTI AFS | Investment securities- all other AFS |  | Investment securities- HTM | Cash Flow Hedge | Pension Plan | SERP | Total
Accumulated OCL, net: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance - January 1, 2014 | $ | (7,623) | $ | (11,292) | $ | 0 | $ | (274) | $ | (5,088) | $ | 64 | $ | (24,213)
Other comprehensive income/(loss) before reclassifications |  | 4,349 |  | 8,712 |  | (2,395) |  | 155 |  | (6,513) |  | (319) |  | 3,989
Amounts reclassified from accumulated other comprehensive income |  | (405) |  | 25 |  | 140 |  | 0 |  | 209 |  | 22 |  | (9)
Balance - December 31, 2014 | $ | (3,679) | $ | (2,555) | $ | (2,255) | $ | (119) | $ | (11,392) | $ | (233) | $ | (20,233)
Other comprehensive income/(loss) before reclassifications |  | 1,670 |  | 621 |  | 0 |  | 21 |  | (202) |  | 0 |  | 2,110
Amounts reclassified from accumulated other comprehensive income |  | (100) |  | 58 |  | 70 |  | 0 |  | 112 |  | 10 |  | 150
Balance – March 31, 2015 | $ | (2,109) | $ | (1,876) | $ | (2,185) | $ | (98) | $ | (11,482) | $ | (223) | $ | (17,973)
Components of Comprehensive Income | The following tables present the components of comprehensive income for the three-month periods ended March 31, 2015 and 2014:
Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the three months ended March 31, 2015 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 2,778 | $ | (1,108) | $ | 1,670
Less: accretable yield recognized in income |  | 167 |  | (67) |  | 100
Net unrealized gains on investments with OTTI |  | 2,611 |  | (1,041) |  | 1,570
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 1,032 |  | (411) |  | 621
Less: losses recognized in income |  | (97) |  | 39 |  | (58)
Net unrealized gains on all other AFS securities |  | 1,129 |  | (450) |  | 679
Held to maturity securities: |  |  |  |  |  |
Unrealized holding gains |  | 0 |  | 0 |  | 0
Less: amortization recognized in income |  | (116) |  | 46 |  | (70)
Net unrealized gains on HTM securities |  | 116 |  | (46) |  | 70
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 35 |  | (14) |  | 21
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial loss |  | (334) |  | 132 |  | (202)
Less: amortization of unrecognized loss |  | (186) |  | 74 |  | (112)
Less: amortization of transition asset |  | 5 |  | (2) |  | 3
Less: amortization of prior service costs |  | (3) |  | 0 |  | (3)
Net pension plan liability adjustment |  | (150) |  | 60 |  | (90)
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
Less: amortization of unrecognized loss |  | (12) |  | 5 |  | (7)
Less: amortization of prior service costs |  | (5) |  | 2 |  | (3)
Net SERP liability adjustment |  | 17 |  | (7) |  | 10
Other comprehensive income | $ | 3,758 | $ | (1,498) | $ | 2,260
Components of Comprehensive Income/(Loss) (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the three months ended March 31, 2014 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 4,549 | $ | (1,819) | $ | 2,730
Less: accretable yield recognized in income |  | 160 |  | (64) |  | 96
Net unrealized gains on investments with OTTI |  | 4,389 |  | (1,755) |  | 2,634
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 4,990 |  | (1,995) |  | 2,995
Less: losses recognized in income |  | (68) |  | 27 |  | (41)
Net unrealized gains on all other AFS securities |  | 5,058 |  | (2,022) |  | 3,036
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 92 |  | (37) |  | 55
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial loss |  | (298) |  | 119 |  | (179)
Less: amortization of unrecognized loss |  | (93) |  | 37 |  | (56)
Less: amortization of transition asset |  | 10 |  | (4) |  | 6
Less: amortization of prior service costs |  | (3) |  | 1 |  | (2)
Net pension plan liability adjustment |  | (212) |  | 85 |  | (127)
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
Less: amortization of unrecognized gain |  | 4 |  | (1) |  | 3
Less: amortization of prior service costs |  | (5) |  | 1 |  | (4)
Net SERP liability adjustment |  | 1 |  | 0 |  | 1
Other comprehensive income | $ | 9,328 | $ | (3,729) | $ | 5,599
Reclassification Out of Accumulated Other Comprehensive Income | The following table presents the details of accumulated other comprehensive income components for the three-month period ended March 31, 2015:
Details of Accumulated Other Comprehensive Income Components (in thousands) | Amount Reclassified from Accumulated Other Comprehensive Income For the Three months ended March 31, 2015 |  | Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains and losses on investment securities with OTTI: |  |  |  |
Accretable Yield | $ | 167 |  | Interest income on taxable investment securities
Taxes |  | (67) |  | Tax expense
| $ | 100 |  | Net of tax
Unrealized gains and losses on available for sale investment securities - all others: |  |  |  |
Losses on sales | $ | (97) |  | Net losses - other
Taxes |  | 39 |  | Tax benefit
| $ | (58) |  | Net of tax
Unrealized gains and losses on held to maturity securities: |  |  |  |
Amortization | $ | (116) |  | Interest income on taxable investment securities
Taxes |  | 46 |  | Tax benefit
| $ | (70) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |
Amortization of unrecognized loss |  | (186) |  | Salaries and employee benefits
Amortization of transition asset |  | 5 |  | Salaries and employee benefits
Amortization of prior service costs |  | (3) |  | Salaries and employee benefits
Taxes |  | 72 |  | Tax benefit
| $ | (112) |  | Net of tax
Net SERP liability adjustment: |  |  |  |
Amortization of unrecognized loss |  | (12) |  | Salaries and employee benefits
Amortization of prior service costs |  | (5) |  | Salaries and employee benefits
Taxes |  | 7 |  | Tax benefit
| $ | (10) |  | Net of tax
Total reclassifications for the period | $ | (150) |  | Net of tax
Details of Accumulated Other Comprehensive Income Components (in thousands) | Amount Reclassified from Accumulated Other Comprehensive Income For the Three months ended March 31, 2014 |  | Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains and losses on investment securities with OTTI: |  |  |  |
Accretable Yield | $ | 160 |  | Interest income on taxable investment securities
Taxes |  | (64) |  | Tax expense
| $ | 96 |  | Net of tax
Unrealized gains and losses on available for sale investment securities - all others: |  |  |  |
Losses on sales | $ | (68) |  | Net losses - other
Taxes |  | 27 |  | Tax benefit
| $ | (41) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |
Amortization of unrecognized loss |  | (93) |  | Salaries and employee benefits
Amortization of transition asset |  | 10 |  | Salaries and employee benefits
Amortization of prior service costs |  | (3) |  | Salaries and employee benefits
Taxes |  | 34 |  | Tax benefit
| $ | (52) |  | Net of tax
Net SERP liability adjustment: |  |  |  |
Amortization of unrecognized gain |  | 4 |  | Salaries and employee benefits
Amortization of prior service costs |  | (5) |  | Salaries and employee benefits
Taxes |  | 0 |  | Tax benefit
| $ | (1) |  | Net of tax
Total reclassifications for the period | $ | 2 |  | Net of tax

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580 + Details
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- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e526-108580 + Details
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