XML 33 R23.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
--- | ---
Sep. 30, 2022
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 |  | Unrealized Gains and Losses on Held-to- Maturity Securities |  | Gains and Losses on Cash Flow Hedges |  | Defined Benefit Pension Plans |  | Total
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | (437,075) |  |  | $ | (122,199) |  |  | $ | (9,875) |  |  | $ | 16 |  |  | $ | (569,133) |
Other comprehensive income (loss) before reclassifications | (217,401) |  |  | — |  |  | (27,725) |  |  | — |  |  | (245,126) |
Amounts reclassified from AOCI to income (1) | 131 |  |  | 5,121 |  |  | 565 |  |  | (8) |  |  | 5,809 |
Balance at end of period | $ | (654,345) |  |  | $ | (117,078) |  |  | $ | (37,035) |  |  | $ | 8 |  |  | $ | (808,450) |
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 |
Nine Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |
Balance at beginning of period | $ | (2,950) |  |  | $ | — |  |  | $ | 543 |  |  | $ | 32 |  |  | $ | (2,375) |
Other comprehensive income (loss) before reclassifications | (651,330) |  |  | (125,229) |  |  | (37,473) |  |  | — |  |  | (814,032) |
Amounts reclassified from AOCI to income (1) | (65) |  |  | 8,151 |  |  | (105) |  |  | (24) |  |  | 7,957 |
Balance at end of period | $ | (654,345) |  |  | $ | (117,078) |  |  | $ | (37,035) |  |  | $ | 8 |  |  | $ | (808,450) |
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 |
(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, 2022 and 2021:
| Three Months Ended September 30, |  |
(dollars in thousands) | 2022 |  | 2021 |  |
Details about AOCI Components | Amount Reclassified from AOCI |  | Affected Line Item in the Statement of Income
Unrealized gains and losses on available-for-sale securities | $ | (172) |  |  | $ | 1,207 |  |  | Debt securities gains (losses), net
| 41 |  |  | (262) |  |  | Income tax (expense) benefit
| $ | (131) |  |  | $ | 945 |  |  | Net income
Unrealized gains and losses on held-to-maturity securities | $ | (6,772) |  |  | $ | — |  |  | Interest income (expense)
| 1,651 |  |  | — |  |  | Income tax (expense) benefit
| $ | (5,121) |  |  | $ | — |  |  | Net income
Gains and losses on cash flow hedges Interest rate contracts | $ | (749) |  |  | $ | 1,578 |  |  | Interest income (expense)
| 184 |  |  | (388) |  |  | Income tax (expense) benefit
| $ | (565) |  |  | $ | 1,190 |  |  | Net income
Amortization of defined benefit pension items |  |  |  |  |
Actuarial gains (losses) | $ | 11 |  |  | $ | (49) |  |  | Salaries and employee benefits
| (3) |  |  | 12 |  |  | Income tax (expense) benefit
| $ | 8 |  |  | $ | (37) |  |  | Net income
Total reclassifications for the period | $ | (5,809) |  |  | $ | 2,098 |  |  | Net income
The following table summarizes the significant amounts reclassified out of each component of AOCI for the nine months ended September 30, 2022 and 2021:
| Nine Months Ended September 30, |  |
(dollars in thousands) | 2022 |  | 2021 |  |
Details about AOCI Components | Amount Reclassified from AOCI |  | Affected Line Item in the Statement of Income
Unrealized gains and losses on available-for-sale securities | $ | 85 |  |  | $ | 3,892 |  |  | Debt securities gains (losses), net
| (20) |  |  | (880) |  |  | Income tax (expense) benefit
| $ | 65 |  |  | $ | 3,012 |  |  | Net income
Unrealized gains and losses on held-to-maturity securities | $ | (10,774) |  |  | $ | — |  |  | Interest income (expense)
| 2,623 |  |  | — |  |  | Income tax (expense) benefit
| $ | (8,151) |  |  | $ | — |  |  | Net income
Gains and losses on cash flow hedges Interest rate contracts | $ | 139 |  |  | $ | 3,483 |  |  | Interest income (expense)
| (34) |  |  | (856) |  |  | Income tax (expense) benefit
| $ | 105 |  |  | $ | 2,627 |  |  | Net income
Amortization of defined benefit pension items |  |  |  |  |
Actuarial gains (losses) | $ | 32 |  |  | $ | (147) |  |  | Salaries and employee benefits
| (8) |  |  | 36 |  |  | Income tax (expense) benefit
| $ | 24 |  |  | $ | (111) |  |  | Net income
Total reclassifications for the period | $ | (7,957) |  |  | $ | 5,528 |  |  | Net income

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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://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 https://asc.fasb.org/extlink&oid=126953954&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 https://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 https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration