XML 66 R18.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Accumulated Other Comprehensive Loss | 6 Months Ended
--- | ---
Jun. 30, 2014
Accumulated Comprehensive Loss [Abstract] |
Accumulated Other Comprehensive Loss | ## 12. Accumulated Other Comprehensive Loss The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the three months ended June 30, 2014 and 2013 (in thousands):
|  | Three months ended June 30, 2014 |  | Three months ended June 30, 2013
|  | Net Unrealized Gains and Losses on Investment Securities AFS(1) |  | Defined Benefit Pension Items(1) |  | Total(1) |  | Net Unrealized Gains and Losses on Investment Securities AFS(1) |  | Defined Benefit Pension Items(1) |  | Total(1)
Beginning balance |  | $ | 1,345 |  |  | $ | (6,659 | ) |  | $ | (5,314 | ) |  | $ | 3,774 |  |  | $ | (9,197 | ) |  | $ | (5,423 | )
Other comprehensive income before Reclassifications |  |  | 684 |  |  |  | - |  |  |  | 684 |  |  |  | (2,060 | ) |  |  | - |  |  |  | (2,060 | )
Amounts reclassified from accumulated other comprehensive loss |  |  | (79 | ) |  |  | - |  |  |  | (79 | ) |  |  | - |  |  |  | 220 |  |  |  | 220 |
Net current period other comprehensive income (loss) |  |  | 605 |  |  |  | - |  |  |  | 605 |  |  |  | (2,060 | ) |  |  | 220 |  |  |  | (1,840 | )
Ending balance |  | $ | 1,950 |  |  | $ | (6,659 | ) |  | $ | (4,709 | ) |  | $ | 1,714 |  |  | $ | (8,977 | ) |  | $ | (7,263 | )
| (1) | Amounts in parentheses indicate debits.
The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the six months ended June 30, 2014 and 2013 (in thousands):
|  | Six months ended June 30, 2014 |  | Six months ended June 30, 2013
|  | Net Unrealized Gains and Losses on Investment Securities AFS(1) |  | Defined Benefit Pension Items(1) |  | Total(1) |  | Net Unrealized Gains and Losses on Investment Securities AFS(1) |  | Defined Benefit Pension Items(1) |  | Total(1)
Beginning balance |  | $ | 1,043 |  |  | $ | (6,918 | ) |  | $ | (5,875 | ) |  | $ | 4,141 |  |  | $ | (9,520 | ) |  | $ | (5,379 | )
Other comprehensive income before Reclassifications |  |  | 1,024 |  |  |  | 259 |  |  |  | 1,283 |  |  |  | (2,380 | ) |  |  | 103 |  |  |  | (2,277 | )
Amounts reclassified from accumulated other comprehensive loss |  |  | (117 | ) |  |  | - |  |  |  | (117 | ) |  |  | (47 | ) |  |  | 440 |  |  |  | 393 |
Net current period other comprehensive income (loss) |  |  | 907 |  |  |  | 259 |  |  |  | 1,166 |  |  |  | (2,427 | ) |  |  | 543 |  |  |  | (1,884 | )
Ending balance |  | $ | 1,950 |  |  | $ | (6,659 | ) |  | $ | (4,709 | ) |  | $ | 1,714 |  |  | $ | (8,977 | ) |  | $ | (7,263 | )
| (1) | Amounts in parentheses indicate debits.
The following table presents the amounts reclassified out of each component of accumulated other comprehensive loss for the three months ended June 30, 2014 and 2013 (in thousands):
|  | Amount reclassified from accumulated other comprehensive loss(1) |  |
Details about accumulated other comprehensive loss components |  | For the three months ended June 30, 2014 |  | For the three months ended June 30, 2013 |  | Affected line item in the statement of operations
Unrealized gains and losses on sale of securities |  |  |  |  |  |  |  |  |  |  |  |
|  | $ | (120 | ) |  | $ | - |  |  |  | Net realized gains on investment securities |
|  |  | 41 |  |  |  | - |  |  |  | Provision for income tax expense |
|  | $ | (79 | ) |  | $ | - |  |  |  | Net of tax |
Amortization of defined benefit items(2) |  |  |  |  |  |  |  |  |  |  |  |
Estimated net loss |  | $ | - |  |  | $ | 341 |  |  |  | Salaries and employee benefits |
Prior service cost |  |  | - |  |  |  | (5 | ) |  |  | Salaries and employee benefits |
Transition asset |  |  | - |  |  |  | (2 | ) |  |  | Salaries and employee benefits |
|  |  | - |  |  |  | 334 |  |  |  | Pretax income |
|  |  | - |  |  |  | (114 | ) |  |  | Provision for income tax expense |
|  | $ | - |  |  | $ | 220 |  |  |  | Net income |
Total reclassifications for the period |  | $ | (79 | ) |  | $ | 220 |  |  |  | Net income |
| (1) | Amounts in parentheses indicate credits.
| (2) | These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost (see Note 16 for additional details).
The following table presents the amounts reclassified out of each component of accumulated other comprehensive loss for the six months ended June 30, 2014 and 2013 (in thousands):
|  | Amount reclassified from accumulated other comprehensive loss(1) |  |
Details about accumulated other comprehensive loss components |  | For the six months ended June 30, 2014 |  | For the six months ended June 30, 2013 |  | Affected line item in the statement of operations
Unrealized gains and losses on sale of securities |  |  |  |  |  |  |  |  |  |  |  |
|  | $ | (177 | ) |  | $ | (71 | ) |  |  | Net realized gains on investment securities |
|  |  | 60 |  |  |  | 24 |  |  |  | Provision for income tax expense |
|  | $ | (117 | ) |  | $ | (47 | ) |  |  | Net of tax |
Amortization of defined benefit items(2) |  |  |  |  |  |  |  |  |  |  |  |
Estimated net loss |  | $ | - |  |  | $ | 682 |  |  |  | Salaries and employee benefits |
Prior service cost |  |  | - |  |  |  | (10 | ) |  |  | Salaries and employee benefits |
Transition asset |  |  | - |  |  |  | (4 | ) |  |  | Salaries and employee benefits |
|  |  | - |  |  |  | 668 |  |  |  | Pretax income |
|  |  | - |  |  |  | (228 | ) |  |  | Provision for income tax expense |
|  | $ | - |  |  | $ | 440 |  |  |  | Net income |
Total reclassifications for the period |  | $ | (117 | ) |  | $ | 393 |  |  |  | Net income |
| (1) | Amounts in parentheses indicate credits.
| (2) | These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost (see Note 16 for additional details).

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_PartnersCapitalComprehensiveIncomeAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration