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Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2023

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 Hedges						Defined Benefit Pension Plans						Total
Three Months Ended September 30, 2023
Balance at beginning of period			$	(701,393)					$	(103,144)					$	(4,096)					$	—					$	(808,633)
Other comprehensive income (loss) before    reclassifications			(156,660)						—						(11,546)						—						(168,206)
Amounts reclassified from AOCI to income (1)			178						4,193						3,653						—						8,024
Balance at end of period			$	(857,875)					$	(98,951)					$	(11,989)					$	—					$	(968,815)
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)
Nine Months Ended September 30, 2023
Balance at beginning of period			$	(642,346)					$	(112,664)					$	(31,549)					$	137					$	(786,422)
Other comprehensive income (loss) before    reclassifications			(219,562)						1,325						34,279						—						(183,958)
Amounts reclassified from AOCI to income (1)			4,033						12,388						(14,719)						(137)						1,565
Balance at end of period			$	(857,875)					$	(98,951)					$	(11,989)					$	—					$	(968,815)
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)

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

The following table summarizes the amounts reclassified out of each component of AOCI for the three months ended September 30, 2023 and 2022:

			Three Months Ended September 30,
(dollars in thousands)			2023						2022
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			$	(241)					$	(172)					Debt securities gains (losses), net
			63						41						Income tax (expense) benefit
			$	(178)					$	(131)					Net income (loss)
Unrealized gains and losses on    held-to-maturity securities			$	(5,623)					$	(6,772)					Interest income (expense)
			1,430						1,651						Income tax (expense) benefit
			$	(4,193)					$	(5,121)					Net income (loss)
Gains and losses on hedges    Interest rate contracts			$	(4,927)					$	(749)					Interest income (expense)
			1,274						184						Income tax (expense) benefit
			$	(3,653)					$	(565)					Net income (loss)
Amortization of defined benefit    pension items
Actuarial gains (losses)			$	—					$	11					Salaries and employee benefits
			—						(3)						Income tax (expense) benefit
			$	—					$	8					Net income (loss)
Total reclassifications for the period			$	(8,024)					$	(5,809)					Net income (loss)

The following table summarizes the amounts reclassified out of each component of AOCI for the nine months ended September 30, 2023 and 2022:

			Nine Months Ended September 30,
(dollars in thousands)			2023						2022
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			$	(5,440)					$	85					Debt securities gains (losses), net
			1,407						(20)						Income tax (expense) benefit
			$	(4,033)					$	65					Net income (loss)
Unrealized gains and losses on    held-to-maturity securities			$	(16,574)					$	(10,774)					Interest income (expense)
			4,186						2,623						Income tax (expense) benefit
			$	(12,388)					$	(8,151)					Net income (loss)
Gains and losses on hedges    Interest rate contracts			$	19,893					$	139					Interest income (expense)
			(5,174)						(34)						Income tax (expense) benefit
			$	14,719					$	105					Net income (loss)
Amortization of defined benefit    pension items
Actuarial gains (losses)			$	182					$	32					Salaries and employee benefits
			(45)						(8)						Income tax (expense) benefit
			$	137					$	24					Net income (loss)
Total reclassifications for the period			$	(1,565)					$	(7,957)					Net income (loss)

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://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//220/tableOfContent

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X

- References

No definition available.

+ Details

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