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OTHER COMPREHENSIVE LOSS | 12 Months Ended
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Dec. 31, 2019
Equity [Abstract] |
OTHER COMPREHENSIVE LOSS | OTHER COMPREHENSIVE INCOME (LOSS) The following table presents a reconciliation of the changes in the components of other comprehensive income (loss) for the periods indicated, including the amount of income tax (expense) benefit allocated to each component of other comprehensive income (loss):
| Year Ended December 31, 2019
| Pre Tax Amount |  | Tax (Expense) Benefit |  | After Tax Amount
| (Dollars in thousands)
Change in fair value of securities available for sale | $ | 12,055 |  |  | $ | (2,761 | ) |  | $ | 9,294 |
Less: net security losses reclassified into other noninterest expense | (1,462 | ) |  | 411 |  |  | (1,051 | )
Net change in fair value of securities available for sale | 13,517 |  |  | (3,172 | ) |  | 10,345 |
Change in fair value of cash flow hedges | 16,725 |  |  | (4,708 | ) |  | 12,017 |
Less: net cash flow hedge gains reclassified into interest income or interest expense | 2,346 |  |  | (660 | ) |  | 1,686 |
Net change in fair value of cash flow hedges | 14,379 |  |  | (4,048 | ) |  | 10,331 |
Net unamortized loss related to defined benefit pension and other postretirement adjustments arising during the period | (2,123 | ) |  | 597 |  |  | (1,526 | )
Amortization of net actuarial gains | (8 | ) |  | 2 |  |  | (6 | )
Amortization of net prior service costs | 276 |  |  | (78 | ) |  | 198 |
Net change in other comprehensive income for defined benefit postretirement plans (2) | (1,855 | ) |  | 521 |  |  | (1,334 | )
Total other comprehensive income | $ | 26,041 |  |  | $ | (6,699 | ) |  | $ | 19,342 |
| Year Ended December 31, 2018
| Pre Tax Amount |  | Tax (Expense) Benefit |  | After Tax Amount
| (Dollars in thousands)
Change in fair value of securities available for sale | $ | (5,923 | ) |  | $ | 1,422 |  |  | $ | (4,501 | )
Less: net security gains reclassified into other noninterest income (expense) | — |  |  | — |  |  | — |
Net change in fair value of securities available for sale | (5,923 | ) |  | 1,422 |  |  | (4,501 | )
Change in fair value of cash flow hedges | 7,717 |  |  | (2,169 | ) |  | 5,548 |
Less: net cash flow hedge losses reclassified into interest income or interest expense (1) | 1,000 |  |  | (281 | ) |  | 719 |
Net change in fair value of cash flow hedges | 6,717 |  |  | (1,888 | ) |  | 4,829 |
Net unamortized gain related to defined benefit pension and other postretirement adjustments arising during the period | 1,521 |  |  | (428 | ) |  | 1,093 |
Amortization of net actuarial losses | 372 |  |  | (105 | ) |  | 267 |
Amortization of net prior service costs | 276 |  |  | (78 | ) |  | 198 |
Net change in other comprehensive income for defined benefit postretirement plans (2) | 2,169 |  |  | (611 | ) |  | 1,558 |
Total other comprehensive income | $ | 2,963 |  |  | $ | (1,077 | ) |  | $ | 1,886 |
| Year Ended December 31, 2017
| Pre Tax Amount |  | Tax (Expense) Benefit |  | After Tax Amount
| (Dollars in thousands)
Change in fair value of securities available for sale | $ | (996 | ) |  | $ | 321 |  |  | $ | (675 | )
Less: net security gains reclassified into other noninterest income (expense) | 3 |  |  | (1 | ) |  | 2 |
Net change in fair value of securities available for sale | (999 | ) |  | 322 |  |  | (677 | )
Change in fair value of cash flow hedges | 307 |  |  | (125 | ) |  | 182 |
Less: net cash flow hedge losses reclassified into interest income or interest expense (1) | (441 | ) |  | 180 |  |  | (261 | )
Net change in fair value of cash flow hedges | 748 |  |  | (305 | ) |  | 443 |
Net unamortized loss related to defined benefit pension and other postretirement adjustments arising during the period | (995 | ) |  | 407 |  |  | (588 | )
Amortization of net actuarial losses | 278 |  |  | (113 | ) |  | 165 |
Amortization of net prior service costs | 276 |  |  | (113 | ) |  | 163 |
Net change in other comprehensive income for defined benefit postretirement plans (2) | (441 | ) |  | 181 |  |  | (260 | )
Total other comprehensive loss | $ | (692 | ) |  | $ | 198 |  |  | $ | (494 | )
(1) | Includes the amortization of the remaining balance of a realized but unrecognized gain, net of tax, from the termination of interest rate swaps in 2009. The original gain of $1.4 million, net of tax, was recognized in earnings through December 2018, the original maturity date of the swap. The balance of the gain was amortized to $137,000 at December 31, 2017.
(2) | The amortization of prior service costs is included in the computation of net periodic pension costs as disclosed in Note 15 - Employee Benefit Plans.
Effective January 1, 2018, the Company elected to reclassify certain tax effects from accumulated other comprehensive income to retained earnings, related to items that were stranded in other comprehensive income as a result of the Tax Act. A description of the other income tax effects that were reclassified as a result of the Tax Act are listed in the table below. Information on the Company's accumulated other comprehensive income (loss), net of tax, is comprised of the following components for the periods indicated:
| Unrealized Gain (Loss) on Securities |  | Unrealized Gain (Loss) on Cash Flow Hedge |  | Deferred Gain on Hedge Transactions |  | Defined Benefit Postretirement Plans |  | Accumulated Other Comprehensive Income (Loss)
| (Dollars in Thousands)
Beginning balance: January 1, 2017 | $ | 173 |  |  | $ | 361 |  |  | $ | 281 |  |  | $ | (2,152 | ) |  | $ | (1,337 | )
Other comprehensive income (loss) | (677 | ) |  | 587 |  |  | (144 | ) |  | (260 | ) |  | (494 | )
Ending balance: December 31, 2017 | $ | (504 | ) |  | $ | 948 |  |  | $ | 137 |  |  | $ | (2,412 | ) |  | $ | (1,831 | )
Opening balance reclassification | (111 | ) |  | 205 |  |  | 29 |  |  | (520 | ) |  | (397 | )
Cumulative effect accounting adjustment | (831 | ) |  | — |  |  | — |  |  | — |  |  | (831 | )
Other comprehensive income (loss) | (4,501 | ) |  | 4,995 |  |  | (166 | ) |  | 1,558 |  |  | 1,886 |
Ending balance: December 31, 2018 | $ | (5,947 | ) |  | $ | 6,148 |  |  | $ | — |  |  | $ | (1,374 | ) |  | $ | (1,173 | )
Other comprehensive income (loss) | 10,345 |  |  | 10,331 |  |  | — |  |  | (1,334 | ) |  | 19,342 |
Ending balance: December 31, 2019 | $ | 4,398 |  |  | $ | 16,479 |  |  | $ | — |  |  | $ | (2,708 | ) |  | $ | 18,169 |

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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 + Details
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