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Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2021

Equity [Abstract]

Accumulated Other Comprehensive Income (Loss)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table summarizes the changes within each classification of AOCI, net of tax:

(dollars in thousands)			Unrealized Gains and Losses on Available- for-Sale Debt Securities												Gains and Losses on Cash Flow Hedges						Defined Benefit Pension Plans						Total
Three Months Ended September 30, 2021
Balance at beginning of period			$	59,095											$	3,241					$	(74)					$	62,262
Other comprehensive income (loss) before    reclassifications			(3,230)												(124)						—						(3,354)
Amounts reclassified from AOCI to income (1)			(945)												(1,190)						37						(2,098)
Balance at end of period			$	54,920											$	1,927					$	(37)					$	56,810
Three Months Ended September 30, 2020
Balance at beginning of period			$	144,811											$	4,355					$	(123)					$	149,043
Other comprehensive income (loss) before    reclassifications			5,234												(8)						—						5,226
Amounts reclassified from AOCI to income (1)			(3,837)												(1,169)						21						(4,985)
Balance at end of period			$	146,208											$	3,178					$	(102)					$	149,284
Nine Months Ended September 30, 2021
Balance at beginning of period			$	145,335											$	2,584					$	(148)					$	147,771
Other comprehensive income (loss) before    reclassifications			(87,403)												1,970						—						(85,433)
Amounts reclassified from AOCI to income (1)			(3,012)												(2,627)						111						(5,528)
Balance at end of period			$	54,920											$	1,927					$	(37)					$	56,810
Nine Months Ended September 30, 2020
Balance at beginning of period			$	56,131											$	240					$	(164)					$	56,207
Other comprehensive income (loss) before    reclassifications			98,336												5,692						—						104,028
Amounts reclassified from AOCI to income (1)			(8,259)												(2,754)						62						(10,951)
Balance at end of period			$	146,208											$	3,178					$	(102)					$	149,284

(1)See tables below for details about reclassifications to income.

The following table summarizes the significant amounts reclassified out of each component of AOCI for the three months ended September 30, 2021 and 2020:

			Three Months Ended September 30,
(dollars in thousands)			2021						2020
Details about AOCI Components			Amount Reclassified from AOCI												Affected Line Item in the Statement of Income
Unrealized gains and losses on    available-for-sale debt securities			$	1,207					$	4,921					Debt securities gains (losses), net
			(262)						(1,084)						Income tax (expense) benefit
			$	945					$	3,837					Net income
Gains and losses on cash flow hedges    Interest rate contracts			$	1,578					$	1,550					Interest income (expense)
			(388)						(381)						Income tax (expense) benefit
			$	1,190					$	1,169					Net income
Amortization of defined benefit    pension items
Actuarial gains (losses)			$	(49)					$	(28)					Salaries and employee benefits
			12						7						Income tax (expense) benefit
			$	(37)					$	(21)					Net income
Total reclassifications for the period			$	2,098					$	4,985					Net income

The following table summarizes the significant amounts reclassified out of each component of AOCI for the nine months ended September 30, 2021 and 2020:

			Nine Months Ended September 30,
(dollars in thousands)			2021						2020
Details about AOCI Components			Amount Reclassified from AOCI												Affected Line Item in the Statement of Income
Unrealized gains and losses on    available-for-sale debt securities			$	3,892					$	10,606					Debt securities gains (losses), net
			(880)						(2,347)						Income tax (expense) benefit
			$	3,012					$	8,259					Net income
Gains and losses on cash flow hedges    Interest rate contracts			$	3,483					$	3,651					Interest income (expense)
			(856)						(897)						Income tax (expense) benefit
			$	2,627					$	2,754					Net income
Amortization of defined benefit    pension items
Actuarial gains (losses)			$	(147)					$	(82)					Salaries and employee benefits
			36						20						Income tax (expense) benefit
			$	(111)					$	(62)					Net income
Total reclassifications for the period			$	5,528					$	10,951					Net income

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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=123367319&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

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- References

No definition available.

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