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Accumulated Other Comprehensive Loss (AOCL) | 12 Months Ended
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Dec. 31, 2015
Accumulated Other Comprehensive Loss ("AOCL") [Abstract] |
Accumulated Other Comprehensive Loss ("AOCL") | 16.Accumulated Other Comprehensive Loss (“AOCL”) The following table presents the changes in each component of accumulated other comprehensive loss for the years ended December 31, 2015 and 2014:
| Investment | Investment |  | Investment |  |  |  |  |  |  |  |
| securities- | securities- |  | securities- | Cash Flow | Pension |  |  |  |
(in thousands) | with OTTI AFS | all other AFS |  | HTM | Hedge | 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 loss |  | (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 |  | 1,154 |  | 1,344 |  | 0 |  | 80 |  | (1,736) |  | (113) |  | 729
Amounts reclassified from accumulated other comprehensive loss |  | 2,059 |  | (174) |  | 284 |  | 0 |  | 465 |  | 41 |  | 2,675
Balance - December 31, 2015 | $ | (466) | $ | (1,385) | $ | (1,971) | $ | (39) | $ | (12,663) | $ | (305) | $ | (16,829)
The following tables present the components of other comprehensive income for the years ended December 31, 2015 and 2014:
Components of Other Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the year ended December 31, 2015 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 1,915 | $ | (761) | $ | 1,154
Less: losses recognized in income |  | (2,849) |  | 1,138 |  | (1,711)
Less: accretable yield recognized in income |  | (580) |  | 232 |  | (348)
Net unrealized gains on investments with OTTI |  | 5,344 |  | (2,131) |  | 3,213
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 1,658 |  | (662) |  | 996
Plus: gains recognized in income |  | 290 |  | (116) |  | 174
Net unrealized gains on all other AFS securities |  | 1,948 |  | (778) |  | 1,170
Held to maturity securities: |  |  |  |  |  |
Unrealized holding gains |  | 0 |  | 0 |  | 0
Less: amortization recognized in income |  | (473) |  | 189 |  | (284)
Net unrealized gains on HTM securities |  | 473 |  | (189) |  | 284
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 133 |  | (53) |  | 80
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial loss |  | (2,890) |  | 1,154 |  | (1,736)
Less: amortization of unrecognized loss |  | (781) |  | 312 |  | (469)
Less: amortization of transition asset |  | 19 |  | (8) |  | 11
Less: amortization of prior service costs |  | (12) |  | 5 |  | (7)
Net pension plan liability adjustment |  | (2,116) |  | 845 |  | (1,271)
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | (188) |  | 75 |  | (113)
Less: amortization of unrecognized loss |  | (49) |  | 20 |  | (29)
Less: amortization of prior service costs |  | (20) |  | 8 |  | (12)
Net SERP liability adjustment |  | (119) |  | 47 |  | (72)
Other comprehensive income | $ | 5,663 | $ | (2,259) | $ | 3,404
Components of Other Comprehensive Income (in thousands) | Before Tax Amount | Tax (Expense) Benefit | Net
For the year ended December 31, 2014 |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |
Unrealized holding gains | $ | 7,234 | $ | (2,885) | $ | 4,349
Less: accretable yield recognized in income |  | 674 |  | (269) |  | 405
Net unrealized gains on investments with OTTI |  | 6,560 |  | (2,616) |  | 3,944
Available for sale securities – all other: |  |  |  |  |  |
Unrealized holding gains |  | 14,501 |  | (5,789) |  | 8,712
Less: losses recognized in income |  | (41) |  | 16 |  | (25)
Net unrealized gains on all other AFS securities |  | 14,542 |  | (5,805) |  | 8,737
Held to maturity securities: |  |  |  |  |  |
Unrealized holding losses |  | (3,984) |  | 1,589 |  | (2,395)
Less: amortization recognized in income |  | (233) |  | 93 |  | (140)
Net unrealized losses on HTM securities |  | (3,751) |  | 1,496 |  | (2,255)
Cash flow hedges: |  |  |  |  |  |
Unrealized holding gains |  | 258 |  | (103) |  | 155
Pension Plan: |  |  |  |  |  |
Unrealized net actuarial loss |  | (10,833) |  | 4,320 |  | (6,513)
Less: amortization of unrecognized loss |  | (374) |  | 149 |  | (225)
Less: amortization of transition asset |  | 39 |  | (16) |  | 23
Less: amortization of prior service costs |  | (12) |  | 5 |  | (7)
Net pension plan liability adjustment |  | (10,486) |  | 4,182 |  | (6,304)
SERP: |  |  |  |  |  |
Unrealized net actuarial loss |  | (531) |  | 212 |  | (319)
Less: amortization of unrecognized loss |  | (17) |  | 7 |  | (10)
Less: amortization of prior service costs |  | (20) |  | 8 |  | (12)
Net SERP liability adjustment |  | (494) |  | 197 |  | (297)
Other comprehensive income | $ | 6,629 | $ | (2,649) | $ | 3,980
The following tables present the details of accumulated other comprehensive income components for the years ended December 31, 2015 and 2014:
| Amount Reclassified from Accumulated Other Comprehensive Income |  |
Details of Accumulated Other Comprehensive Income Components (in thousands) | 2015 |  | Affected Line Item in the Statement Where Net Income is Presented
Net unrealized losses on investment securities with OTTI: |  |  |  |
Losses recognized | $ | (2,849) |  | Net losses - other
Accretable Yield reversal |  | (580) |  | Interest income on taxable investment securities
Taxes |  | 1,370 |  | Tax benefit
| $ | (2,059) |  | Net of tax
Net unrealized gains on available for sale investment securities - all other: |  |  |  |
Gains on sales | $ | 290 |  | Net gains - other
Taxes |  | (116) |  | Tax expense
| $ | 174 |  | Net of tax
Net unrealized gains on held to maturity investment securities: |  |  |  |
Amortization | $ | (473) |  | Interest income on taxable investment securities
Taxes |  | 189 |  | Tax benefit
| $ | (284) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |
Amortization of unrecognized loss |  | (781) |  | Salaries and employee benefits
Amortization of transition asset |  | 19 |  | Salaries and employee benefits
Amortization of prior service costs |  | (12) |  | Salaries and employee benefits
Taxes |  | 309 |  | Tax benefit
| $ | (465) |  | Net of tax
Net SERP liability adjustment: |  |  |  |
Amortization of unrecognized loss |  | (49) |  | Salaries and employee benefits
Amortization of prior service costs |  | (20) |  | Salaries and employee benefits
Taxes |  | 28 |  | Tax benefit
| $ | (41) |  | Net of tax
Total reclassifications for the period | $ | (2,675) |  | Net of tax
| Amount Reclassified from Accumulated Other Comprehensive Income |  |
Details of Accumulated Other Comprehensive Income Components (in thousands) | 2014 |  | Affected Line Item in the Statement Where Net Income is Presented
Net unrealized gains on investment securities with OTTI: |  |  |  |
Accretable Yield | $ | 674 |  | Interest income on taxable investment securities
Taxes |  | (269) |  | Tax expense
| $ | 405 |  | Net of tax
Net unrealized losses on available for sale investment securities - all other: |  |  |  |
Losses on sales | $ | (41) |  | Net gains - other
Taxes |  | 16 |  | Tax benefit
| $ | (25) |  | Net of tax
Net unrealized losses on held to maturity investment securities: |  |  |  |
Amortization | $ | (233) |  | Interest income on taxable investment securities
Taxes |  | 93 |  | Tax benefit
| $ | (140) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |
Amortization of unrecognized loss |  | (374) |  | Salaries and employee benefits
Amortization of transition asset |  | 39 |  | Salaries and employee benefits
Amortization of prior service costs |  | (12) |  | Salaries and employee benefits
Taxes |  | 138 |  | Tax benefit
| $ | (209) |  | Net of tax
Net SERP liability adjustment: |  |  |  |
Amortization of unrecognized loss |  | (17) |  | Salaries and employee benefits
Amortization of prior service costs |  | (20) |  | Salaries and employee benefits
Taxes |  | 15 |  | Tax benefit
| $ | (22) |  | Net of tax
Total reclassifications for the period | $ | 9 |  | Net of tax

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- 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 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: 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 3: 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 4: 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 5: 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 6: 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 7: 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 8: 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 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
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