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Accumulated Other Comprehensive Loss (Tables) | 9 Months Ended
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Sep. 30, 2014
Accumulated Comprehensive Loss [Abstract] |
Changes in Each Component of Accumulated Other Comprehensive Loss |
|  | Three months ended September 30, 2014 |  | Three months ended September 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 |  | $ | 1,950 |  |  | $ | (6,659 | ) |  | $ | (4,709 | ) |  | $ | 1,714 |  |  | $ | (8,977 | ) |  | $ | (7,263 | )
Other comprehensive income before Reclassifications |  |  | (463 | ) |  |  | - |  |  |  | (463 | ) |  |  | 116 |  |  |  | — |  |  |  | 116 |
Amounts reclassified from accumulated other comprehensive loss |  |  | - |  |  |  | 527 |  |  |  | 527 |  |  |  | (43 | ) |  |  | - |  |  |  | (43 | )
Net current period other comprehensive income (loss) |  |  | (463 | ) |  |  | 527 |  |  |  | 64 |  |  |  | 73 |  |  |  | - |  |  |  | 73 |
Ending balance |  | $ | 1,487 |  |  | $ | (6,132 | ) |  | $ | (4,645 | ) |  | $ | 1,787 |  |  | $ | (8,977 | ) |  | $ | (7,190 | )
| (1) | Amounts in parentheses indicate debits on the Consolidated Balance Sheets.
The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the nine months ended September 30, 2014 and 2013 (in thousands):
|  | Nine months ended September 30, 2014 |  | Nine months ended September 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 |  |  | 561 |  |  |  | 259 |  |  |  | 820 |  |  |  | (2,264 | ) |  |  | 103 |  |  |  | (2,161 | )
Amounts reclassified from accumulated other comprehensive loss |  |  | (117 | ) |  |  | 527 |  |  |  | 410 |  |  |  | (90 | ) |  |  | 440 |  |  |  | 350 |
Net current period other comprehensive income (loss) |  |  | 444 |  |  |  | 786 |  |  |  | 1,230 |  |  |  | (2,354 | ) |  |  | 543 |  |  |  | (1,811 | )
Ending balance |  | $ | 1,487 |  |  | $ | (6,132 | ) |  | $ | (4,645 | ) |  | $ | 1,787 |  |  | $ | (8,977 | ) |  | $ | (7,190 | )
| (1) | Amounts in parentheses indicate debits on the Consolidated Balance Sheets.
Amounts Reclassified out of Each Component of Accumulated Other Comprehensive Loss | The following table presents the amounts reclassified out of each component of accumulated other comprehensive loss for the three months ended September 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 September 30, 2014 |  | For the three months ended September 30, 2013 |  | Affected line item in the statement of operations
Unrealized gains and losses on sale of securities |  |  |  |  |  |  |  |  |  |  |  |
|  | $ | - |  |  | $ | (66 | ) |  |  | Net realized gains on investment securities |
|  |  | - |  |  |  | 23 |  |  |  | Provision for income tax expense |
|  | $ | - |  |  | $ | (43 | ) |  |  | Net of tax |
Amortization of defined benefit items(2) |  |  |  |  |  |  |  |  |  |  |  |
Recognized net actuarial loss |  | $ | 813 |  |  | $ | - |  |  |  | Salaries and employee benefits |
Prior service cost |  |  | (14 | ) |  |  | - |  |  |  | Salaries and employee benefits |
|  |  | 799 |  |  |  | - |  |  |  | Pretax income |
|  |  | (272 | ) |  |  | - |  |  |  | Provision for income tax expense |
|  | $ | 527 |  |  | $ | - |  |  |  | Net income |
Total reclassifications for the period |  | $ | 527 |  |  | $ | (43 | ) |  |  | 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 nine months ended September 30, 2014 and 2013 (in thousands):
|  | Amount reclassified from accumulated other comprehensive loss(1) |  |
Details about accumulated other comprehensive loss components |  | For the nine months ended September 30, 2014 |  | For the nine months ended September 30, 2013 |  | Affected line item in the statement of operations
Unrealized gains and losses on sale of securities |  |  |  |  |  |  |  |  |  |  |  |
|  | $ | (177 | ) |  | $ | (137 | ) |  |  | Net realized gains on investment securities |
|  |  | 60 |  |  |  | 47 |  |  |  | Provision for income tax expense |
|  | $ | (117 | ) |  | $ | (90 | ) |  |  | Net of tax |
Amortization of defined benefit items(2) |  |  |  |  |  |  |  |  |  |  |  |
Recognized net actuarial loss |  | $ | 813 |  |  | $ | 682 |  |  |  | Salaries and employee benefits |
Prior service cost |  |  | (14 | ) |  |  | (10 | ) |  |  | Salaries and employee benefits |
Transition asset |  |  | — |  |  |  | (4 | ) |  |  | Salaries and employee benefits |
|  |  | 799 |  |  |  | 668 |  |  |  | Pretax income |
|  |  | (272 | ) |  |  | (228 | ) |  |  | Provision for income tax expense |
|  | $ | 527 |  |  | $ | 440 |  |  |  | Net income |
Total reclassifications for the period |  | $ | 410 |  |  | $ | 350 |  |  |  | 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).

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- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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