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Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Accumulated Other Comprehensive Loss | ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME Accumulated other comprehensive (loss) income included the following as of September 30, 2021 and December 31, 2020:
| September 30, 2021 |  | December 31, 2020
(Dollars in thousands) | Accumulated other comprehensive income (loss) |  | Deferred tax expense (benefit) |  | Accumulated other comprehensive income (loss), net of tax |  | Accumulated other comprehensive income (loss) |  | Deferred tax expense (benefit) |  | Accumulated other comprehensive income (loss), net of tax
Unrealized gains on securities available for sale | $ | 25,986 |  |  | $ | 5,977 |  |  | $ | 20,009 |  |  | $ | 102,278 |  |  | $ | 23,524 |  |  | $ | 78,754 |
Unrealized gains on securities available for sale transferred to held to maturity | 3,709 |  |  | 853 |  |  | 2,856 |  |  | 5,399 |  |  | 1,242 |  |  | 4,157 |
Defined benefit pension items | (71,431) |  |  | (16,429) |  |  | (55,002) |  |  | (91,751) |  |  | (21,103) |  |  | (70,648) |
Total | $ | (41,736) |  |  | $ | (9,599) |  |  | $ | (32,137) |  |  | $ | 15,926 |  |  | $ | 3,663 |  |  | $ | 12,263 |
The following table highlights changes in accumulated other comprehensive (loss) income by component for the three and nine months ended September 30, 2021 and 2020:
| Three months ended September 30, 2021
(Dollars in thousands, net of tax) | Unrealized gains (losses) on securities available for sale |  | Unrealized gains on securities available for sale transferred to held to maturity |  |  |  | Defined benefit pension items |  | Total
Beginning balance | $ | 34,910 |  |  | $ | 3,187 |  |  |  |  | $ | (60,217) |  |  | $ | (22,120) |
Net unrealized losses arising during period | (8,677) |  |  | — |  |  |  |  | — |  |  | (8,677) |
Amounts reclassified from accumulated other comprehensive loss | (6,224) |  |  | (331) |  |  |  |  | 5,215 |  |  | (1,340) |
Net current period other comprehensive (loss) income | (14,901) |  |  | (331) |  |  |  |  | 5,215 |  |  | (10,017) |
Ending balance | $ | 20,009 |  |  | $ | 2,856 |  |  |  |  | $ | (55,002) |  |  | $ | (32,137) |
| Three months ended September 30, 2020
(Dollars in thousands, net of tax) | Unrealized gains (losses) on securities available for sale |  | Unrealized gains on securities available for sale transferred to held to maturity |  |  |  | Defined benefit pension items |  | Total
Beginning balance | $ | 113,102 |  |  | $ | — |  |  |  |  | $ | (122,766) |  |  | $ | (9,664) |
Net unrealized gains arising during period | 7,530 |  |  | — |  |  |  |  | — |  |  | 7,530 |
Amounts reclassified from accumulated other comprehensive loss | (16,497) |  |  | — |  |  |  |  | 4,875 |  |  | (11,622) |
Net current period other comprehensive income | (8,967) |  |  | — |  |  |  |  | 4,875 |  |  | (4,092) |
Ending balance | $ | 104,135 |  |  | $ | — |  |  |  |  | $ | (117,891) |  |  | $ | (13,756) |
| Nine months ended September 30, 2021
(Dollars in thousands, net of tax) | Unrealized gains on securities available for sale |  | Unrealized gains on securities available for sale transferred to held to maturity |  |  |  | Defined benefit pension items |  | Total
Beginning balance | $ | 78,754 |  |  | $ | 4,157 |  |  |  |  | $ | (70,648) |  |  | $ | 12,263 |
Net unrealized losses arising during period | (33,243) |  |  | — |  |  |  |  | — |  |  | (33,243) |
Amounts reclassified from accumulated other comprehensive income | (25,502) |  |  | (1,301) |  |  |  |  | 15,646 |  |  | (11,157) |
Net current period other comprehensive (loss) income | (58,745) |  |  | (1,301) |  |  |  |  | 15,646 |  |  | (44,400) |
Ending balance | $ | 20,009 |  |  | $ | 2,856 |  |  |  |  | $ | (55,002) |  |  | $ | (32,137) |
| Nine months ended September 30, 2020
(Dollars in thousands, net of tax) | Unrealized gains on securities available for sale |  | Unrealized gains on securities available for sale transferred to held to maturity |  |  |  | Defined benefit pension items |  | Total
Beginning balance | $ | 5,792 |  |  | $ | — |  |  |  |  | $ | (132,515) |  |  | $ | (126,723) |
Net unrealized gains arising during period | 140,671 |  |  | — |  |  |  |  | — |  |  | 140,671 |
Amounts reclassified from accumulated other comprehensive loss | (42,328) |  |  | — |  |  |  |  | 14,624 |  |  | (27,704) |
Net current period other comprehensive income | 98,343 |  |  | — |  |  |  |  | 14,624 |  |  | 112,967 |
Ending balance | $ | 104,135 |  |  | $ | — |  |  |  |  | $ | (117,891) |  |  | $ | (13,756) |
The following table presents the amounts reclassified from accumulated other comprehensive (loss) income and the line item affected in the statement where net income is presented for the three and nine months ended September 30, 2021 and 2020:
(Dollars in thousands) |  | Three months ended September 30, 2021
Details about accumulated other comprehensive income (loss) |  | Amounts reclassified from accumulated other comprehensive income (loss) |  | Affected line item in the statement where net income is presented
Unrealized gains on securities available for sale |  | $ | 8,082 |  |  | Realized gains on investment securities available for sale, net
|  | (1,858) |  |  | Income taxes
|  | $ | 6,224 |  |  |
Accretion of unrealized gains on securities available for sale transferred to held to maturity |  | $ | 430 |  |  | Net interest income
|  | (99) |  |  | Income taxes
|  | $ | 331 |  |  |
Amortization of defined benefit pension actuarial losses |  | (6,773) |  |  | Other noninterest expense
|  | 1,558 |  |  | Income taxes
|  | $ | (5,215) |  |  |
Total reclassifications for the period |  | $ | 1,340 |  |  |
(Dollars in thousands) |  | Three months ended September 30, 2020
Details about accumulated other comprehensive income (loss) |  | Amounts reclassified from accumulated other comprehensive income (loss) |  | Affected line item in the statement where net income is presented
Unrealized gains on securities available for sale |  | $ | 21,425 |  |  | Realized gains on investment securities available for sale, net
|  | (4,928) |  |  | Income taxes
|  | $ | 16,497 |  |  |
Amortization of defined benefit pension actuarial losses |  | (6,332) |  |  | Other noninterest expense
|  | 1,457 |  |  | Income taxes
|  | $ | (4,875) |  |  |
Total reclassifications for the period |  | $ | 11,622 |  |  |
(Dollars in thousands) |  | Nine months ended September 30, 2021
Details about accumulated other comprehensive income (loss) |  | Amounts reclassified from accumulated other comprehensive income (loss) |  | Affected line item in the statement where net income is presented
Unrealized gains on securities available for sale |  | $ | 33,119 |  |  | Realized gains on investment securities available for sale, net
|  | (7,617) |  |  | Income taxes
|  | $ | 25,502 |  |  |
Amortization of unrealized losses on securities available for sale transferred to held to maturity |  | $ | 1,690 |  |  | Net interest income
|  | (389) |  |  | Income taxes
|  | $ | 1,301 |  |  |
Amortization of defined benefit pension actuarial losses |  | $ | (20,320) |  |  | Other noninterest expense
|  | 4,674 |  |  | Income taxes
|  | $ | (15,646) |  |  |
Total reclassifications for the period |  | $ | 11,157 |  |  |
(Dollars in thousands) |  | Nine months ended September 30, 2020
Details about accumulated other comprehensive income (loss) |  | Amounts reclassified from accumulated other comprehensive income (loss) |  | Affected line item in the statement where net income is presented
Unrealized gains on securities available for sale |  | $ | 54,972 |  |  | Realized gains on investment securities available for sale, net
|  | (12,644) |  |  | Income taxes
|  | $ | 42,328 |  |  |
Amortization of defined benefit pension actuarial losses |  | (18,994) |  |  | Other noninterest expense
|  | 4,370 |  |  | Income taxes
|  | $ | (14,624) |  |  |
Total reclassifications for the period |  | $ | 27,704 |  |  |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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