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Accumulated Other Comprehensive Loss (AOCL) (Tables) | 12 Months Ended
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Dec. 31, 2015
Accumulated Other Comprehensive Loss ("AOCL") [Abstract] |
Schedule of Accumulated Other Comprehensive Loss | 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)
Components of Comprehensive Income | 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
Reclassification out of Accumulated Other Comprehensive Income | 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 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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