COMERICA INC /NEW/ | 2013 | FY | 3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
The following table presents a reconciliation of the changes in the components of accumulated other comprehensive loss and details the components of other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011, including the amount of income tax expense (benefit) allocated to each component of other comprehensive income (loss).
(in millions)
 
 
 
 
 
Years Ended December 31
2013
 
2012
 
2011
Accumulated net unrealized (losses) gains on investment securities available-for-sale:
 
 
 
 
 
Balance at beginning of period, net of tax
$
150

 
$
129

 
$
14

 
 
 
 
 
 
Net unrealized holding (losses) gains arising during the period
(343
)
 
48

 
202

Less: (Benefit) provision for income taxes
(126
)
 
18

 
74

Net unrealized holding (losses) gains arising during the period, net of tax
(217
)
 
30

 
128

Less:
 
 
 
 
 
Net realized gains included in net securities gains
1

 
14

 
21

Less: Provision for income taxes
—

 
5

 
8

Reclassification adjustment for net securities gains included in net income, net of tax
1

 
9

 
13

Change in net unrealized (losses) gains on investment securities available-for-sale, net of tax
(218
)
 
21

 
115

Balance at end of period, net of tax
$
(68
)
 
$
150

 
$
129

 
 
 
 
 
 
Accumulated defined benefit pension and other postretirement plans adjustment:
 
 
 
 
 
Balance at beginning of period, net of tax
$
(563
)
 
$
(485
)
 
$
(405
)
 
 
 
 
 
 
Actuarial gain (loss) arising during the period
286

 
(192
)
 
(176
)
Less: Provision (benefit) for income taxes
103

 
(70
)
 
(64
)
Net defined benefit pension and other postretirement adjustment arising during the period, net of tax
183

 
(122
)
 
(112
)
Less:
 
 
 
 
 
Amortization of actuarial net loss
(89
)
 
(62
)
 
(42
)
Amortization of prior service cost
(2
)
 
(3
)
 
(3
)
Amortization of transition obligation
—

 
(4
)
 
(4
)
Amounts recognized in employee benefits expense
(91
)
 
(69
)
 
(49
)
Less: Benefit for income taxes
(34
)
 
(25
)
 
(17
)
Adjustment for amounts recognized as components of net periodic benefit cost during the period, net of tax
(57
)
 
(44
)
 
(32
)
Change in defined benefit pension and other postretirement plans adjustment, net of tax
240

 
(78
)
 
(80
)
Balance at end of period, net of tax
$
(323
)
 
$
(563
)
 
$
(485
)
 
 
 
 
 
 
Accumulated net gains on cash flow hedges:
 
 
 
 
 
Balance at beginning of period, net of tax
$
—

 
$
—

 
$
2

Net cash flow hedge losses arising during the period
—

 
—

 
(2
)
Less: Benefit for income taxes
—

 
—

 
(1
)
Net cash flow hedge losses arising during the period, net of tax
—

 
—

 
(1
)
Less:
 
 
 
 
 
Net cash flow hedge gains recognized in interest and fees on loans
—

 
—

 
1

Less: Provision for income taxes
—

 
—

 
—

Reclassification adjustment for net cash flow gains included in net income, net of tax
—

 
—

 
1

Change in net cash flow hedge gains, net of tax
—

 
—

 
(2
)
Balance at end of period, net of tax
$
—

 
$
—

 
$
—

Total accumulated other comprehensive loss at end of period, net of tax
$
(391
)
 
$
(413
)
 
$
(356
)

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