XML 101 R38.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Accumulated Other Comprehensive Loss (Tables) | 6 Months Ended
--- | ---
Jun. 30, 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 periods ended March 31, 2015 and June 30, 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)
Other comprehensive income/(loss) before reclassifications |  | 1,350 |  | 36 |  | 0 |  | 14 |  | (856) |  | 0 |  | 544
Amounts reclassified from accumulated other comprehensive income |  | (104) |  | (48) |  | 91 |  | 0 |  | 110 |  | 11 |  | 60
Balance – June 30, 2015 | $ | (863) | $ | (1,888) | $ | (2,094) | $ | (84) | $ | (12,228) | $ | (212) | $ | (17,369)
Components of Comprehensive Income | The following tables present the components of comprehensive income for the six- and three-month periods ended June 30, 2015 and 2014:
Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the six months ended June 30, 2015 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 5,024 | $ | (2,004) | $ | 3,020
Less: accretable yield recognized in income |  | 340 |  | (136) |  | 204
Net unrealized gains on investments with OTTI |  | 4,684 |  | (1,868) |  | 2,816
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 1,092 |  | (435) |  | 657
Less: losses recognized in income |  | (17) |  | 7 |  | (10)
Net unrealized gains on all other AFS securities |  | 1,109 |  | (442) |  | 667
Held to maturity securities: |  |  |  |  |  |
Unrealized holding gains |  | 0 |  | 0 |  | 0
Less: amortization recognized in income |  | (268) |  | 107 |  | (161)
Net unrealized gains on HTM securities |  | 268 |  | (107) |  | 161
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 59 |  | (24) |  | 35
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial loss |  | (1,759) |  | 701 |  | (1,058)
Less: amortization of unrecognized loss |  | (372) |  | 148 |  | (224)
Less: amortization of transition asset |  | 10 |  | (4) |  | 6
Less: amortization of prior service costs |  | (6) |  | 2 |  | (4)
Net pension plan liability adjustment |  | (1,391) |  | 555 |  | (836)
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
Less: amortization of unrecognized loss |  | (24) |  | 10 |  | (14)
Less: amortization of prior service costs |  | (10) |  | 3 |  | (7)
Net SERP liability adjustment |  | 34 |  | (13) |  | 21
Other comprehensive income | $ | 4,763 | $ | (1,899) | $ | 2,864
Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the six months ended June 30, 2014 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 5,401 | $ | (2,160) | $ | 3,241
Less: accretable yield recognized in income |  | 331 |  | (132) |  | 199
Net unrealized gains on investments with OTTI |  | 5,070 |  | (2,028) |  | 3,042
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 13,743 |  | (5,494) |  | 8,249
Less: losses recognized in income |  | (154) |  | 61 |  | (93)
Net unrealized gains on all other AFS securities |  | 13,897 |  | (5,555) |  | 8,342
Held to maturity securities: |  |  |  |  |  |
Unrealized holding losses |  | (3,984) |  | 1,593 |  | (2,391)
Less: amortization recognized in income |  | (32) |  | 13 |  | (19)
Net unrealized losses on HTM securities |  | (3,952) |  | 1,580 |  | (2,372)
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 185 |  | (74) |  | 111
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial loss |  | (112) |  | 45 |  | (67)
Less: amortization of unrecognized loss |  | (187) |  | 75 |  | (112)
Less: amortization of transition asset |  | 20 |  | (8) |  | 12
Less: amortization of prior service costs |  | (6) |  | 2 |  | (4)
Net pension plan liability adjustment |  | 61 |  | (24) |  | 37
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
Less: amortization of unrecognized gain |  | 9 |  | (4) |  | 5
Less: amortization of prior service costs |  | (10) |  | 4 |  | (6)
Net SERP liability adjustment |  | 1 |  | 0 |  | 1
Other comprehensive income | $ | 15,262 | $ | (6,101) | $ | 9,161
Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the three months ended June 30, 2015 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 2,246 | $ | (896) | $ | 1,350
Less: accretable yield recognized in income |  | 173 |  | (69) |  | 104
Net unrealized gains on investments with OTTI |  | 2,073 |  | (827) |  | 1,246
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 60 |  | (24) |  | 36
Less: gains recognized in income |  | 80 |  | (32) |  | 48
Net unrealized losses on all other AFS securities |  | (20) |  | 8 |  | (12)
Held to maturity securities: |  |  |  |  |  |
Unrealized holding losses |  | 0 |  | 0 |  | 0
Less: amortization recognized in income |  | (152) |  | 61 |  | (91)
Net unrealized gains on HTM securities |  | 152 |  | (61) |  | 91
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 24 |  | (10) |  | 14
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial loss |  | (1,425) |  | 569 |  | (856)
Less: amortization of unrecognized loss |  | (186) |  | 74 |  | (112)
Less: amortization of transition asset |  | 5 |  | (2) |  | 3
Less: amortization of prior service costs |  | (3) |  | 2 |  | (1)
Net pension plan liability adjustment |  | (1,241) |  | 495 |  | (746)
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
Less: amortization of unrecognized gain |  | (12) |  | 5 |  | (7)
Less: amortization of prior service costs |  | (5) |  | 1 |  | (4)
Net SERP liability adjustment |  | 17 |  | (6) |  | 11
Other comprehensive income | $ | 1,005 | $ | (401) | $ | 604
Components of Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the three months ended June 30, 2014 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 852 | $ | (341) | $ | 511
Less: accretable yield recognized in income |  | 171 |  | (68) |  | 103
Net unrealized gains on investments with OTTI |  | 681 |  | (273) |  | 408
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 8,753 |  | (3,499) |  | 5,254
Less: losses recognized in income |  | (86) |  | 34 |  | (52)
Net unrealized gains on all other AFS securities |  | 8,839 |  | (3,533) |  | 5,306
Held to maturity securities: |  |  |  |  |  |
Unrealized holding losses |  | (3,984) |  | 1,593 |  | (2,391)
Less: amortization recognized in income |  | (32) |  | 13 |  | (19)
Net unrealized losses on HTM securities |  | (3,952) |  | 1,580 |  | (2,372)
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 93 |  | (37) |  | 56
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial gain |  | 186 |  | (74) |  | 112
Less: amortization of unrecognized loss |  | (94) |  | 38 |  | (56)
Less: amortization of transition asset |  | 10 |  | (4) |  | 6
Less: amortization of prior service costs |  | (3) |  | 1 |  | (2)
Net pension plan liability adjustment |  | 273 |  | (109) |  | 164
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | 0 |  | 0 |  | 0
Less: amortization of unrecognized gain |  | 5 |  | (1) |  | 4
Less: amortization of prior service costs |  | (5) |  | 1 |  | (4)
Net SERP liability adjustment |  | 0 |  | 0 |  | 0
Other comprehensive income | $ | 5,934 | $ | (2,372) | $ | 3,562
Reclassification Out of Accumulated Other Comprehensive Income | The following table presents the details of amount reclassified from accumula ted other comprehensive loss for the six- and three-month periods ended June 30, 2015 and 2014:
Amounts Reclassified From Accumulated Other Comprehensive Loss (in thousands) | For the six months ended June 30, 2015 | For the six months ended June 30, 2014 |  | Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains and losses on investment securities with OTTI: |  |  |  |  |  |
Accretable yield | $ | 340 | $ | 331 |  | Interest income on taxable investment securities
Taxes |  | (136) |  | (132) |  | Tax expense
| $ | 204 | $ | 199 |  | Net of tax
Unrealized gains and losses on available for sale investment securities - all others: |  |  |  |  |  |
Losses on sales | $ | (17) | $ | (154) |  | Net gains/(losses) - other
Taxes |  | 7 |  | 61 |  | Tax benefit
| $ | (10) | $ | (93) |  | Net of tax
Unrealized gains and losses on held to maturity securities: |  |  |  |  |  |
Amortization | $ | (268) | $ | (32) |  | Interest income on taxable investment securities
Taxes |  | 107 |  | 13 |  | Tax benefit
| $ | (161) | $ | (19) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |  |  |
Amortization of unrecognized loss |  | (372) |  | (187) |  | Salaries and employee benefits
Amortization of transition asset |  | 10 |  | 20 |  | Salaries and employee benefits
Amortization of prior service costs |  | (7) |  | (6) |  | Salaries and employee benefits
Taxes |  | 147 |  | 69 |  | Tax benefit
| $ | (222) | $ | (104) |  | Net of tax
Net SERP liability adjustment: |  |  |  |  |  |
Amortization of unrecognized loss |  | (24) |  | 9 |  | Salaries and employee benefits
Amortization of prior service costs |  | (10) |  | (10) |  | Salaries and employee benefits
Taxes |  | 13 |  | 0 |  | Tax benefit
| $ | (21) | $ | (1) |  | Net of tax
Total reclassifications for the period | $ | (210) | $ | (18) |  | Net of tax

X
- References No definition available. + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration