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Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2017
Accumulated Other Comprehensive Loss |
Accumulated Other Comprehensive Loss | 7. Accumulated Other Comprehensive Loss Accumulated other comprehensive loss is defined as the revenues, expenses, gains and losses that are included in comprehensive income but excluded from net income. The Company’s significant items of accumulated other comprehensive loss are pension and other benefits, net unrealized gains or losses on investment securities and net unrealized gains or losses on cash flow derivative hedges. Changes in accumulated other comprehensive loss for the three and nine months ended September 30, 2017 and 2016 are presented below:
|  |  |  |  | Income |  |  |
|  |  |  |  | Tax |  |  |
|  | Pre-tax |  | Benefit |  | Net of
(dollars in thousands) |  | Amount |  | (Expense) |  | Tax
Accumulated other comprehensive loss at June 30, 2017 |  | $ | (111,823) |  | $ | 44,172 |  | $ | (67,651)
Three months ended September 30, 2017 |  |  |  |  |  |  |  |  |
Investment securities: |  |  |  |  |  |  |  |  |
Unrealized net gains arising during the period |  |  | 212 |  |  | (84) |  |  | 128
Net change in unrealized gains on investment securities |  |  | 212 |  |  | (84) |  |  | 128
Cash flow derivative hedges: |  |  |  |  |  |  |  |  |
Unrealized net gains on cash flow derivative hedges arising during the period |  |  | 675 |  |  | (266) |  |  | 409
Net change in unrealized gains on cash flow derivative hedges |  |  | 675 |  |  | (266) |  |  | 409
Other comprehensive income |  |  | 887 |  |  | (350) |  |  | 537
Accumulated other comprehensive loss at September 30, 2017 |  | $ | (110,936) |  | $ | 43,822 |  | $ | (67,114)
|  |  |  |  | Income |  |  |
|  |  |  |  | Tax |  |  |
|  | Pre-tax |  | Benefit |  | Net of
(dollars in thousands) |  | Amount |  | (Expense) |  | Tax
Accumulated other comprehensive loss at December 31, 2016 |  | $ | (145,472) |  | $ | 57,461 |  | $ | (88,011)
Nine months ended September 30, 2017 |  |  |  |  |  |  |  |  |
Investment securities: |  |  |  |  |  |  |  |  |
Unrealized net gains arising during the period |  |  | 33,005 |  |  | (13,035) |  |  | 19,970
Net change in unrealized gains on investment securities |  |  | 33,005 |  |  | (13,035) |  |  | 19,970
Cash flow derivative hedges: |  |  |  |  |  |  |  |  |
Unrealized net gains on cash flow derivative hedges arising during the period |  |  | 1,531 |  |  | (604) |  |  | 927
Net change in unrealized gains on cash flow derivative hedges |  |  | 1,531 |  |  | (604) |  |  | 927
Other comprehensive income |  |  | 34,536 |  |  | (13,639) |  |  | 20,897
Accumulated other comprehensive loss at September 30, 2017 |  | $ | (110,936) |  | $ | 43,822 |  | $ | (67,114)
|  |  |  |  | Income |  |  |
|  |  |  |  | Tax |  |  |
|  | Pre-tax |  | Benefit |  | Net of
(dollars in thousands) |  | Amount |  | (Expense) |  | Tax
Accumulated other comprehensive loss at June 30, 2016 |  | $ | (8,644) |  | $ | 3,417 |  | $ | (5,227)
Three months ended September 30, 2016 |  |  |  |  |  |  |  |  |
Investment securities: |  |  |  |  |  |  |  |  |
Unrealized net losses arising during the period |  |  | (9,925) |  |  | 3,920 |  |  | (6,005)
Reclassification of net gains to net income: |  |  |  |  |  |  |  |  |
Investment securities gains, net |  |  | (30) |  |  | 12 |  |  | (18)
Net change in unrealized losses on investment securities |  |  | (9,955) |  |  | 3,932 |  |  | (6,023)
Cash flow derivative hedges: |  |  |  |  |  |  |  |  |
Unrealized net gains on cash flow derivative hedges arising during the period |  |  | 1,545 |  |  | (610) |  |  | 935
Net change in unrealized gains on cash flow derivative hedges |  |  | 1,545 |  |  | (610) |  |  | 935
Other comprehensive loss |  |  | (8,410) |  |  | 3,322 |  |  | (5,088)
Accumulated other comprehensive loss at September 30, 2016 |  | $ | (17,054) |  | $ | 6,739 |  | $ | (10,315)
|  |  |  |  | Income |  |  |
|  |  |  |  | Tax |  |  |
|  | Pre-tax |  | Benefit |  | Net of
(dollars in thousands) |  | Amount |  | (Expense) |  | Tax
Accumulated other comprehensive loss at December 31, 2015 |  | $ | (84,722) |  | $ | 33,463 |  | $ | (51,259)
Nine months ended September 30, 2016 |  |  |  |  |  |  |  |  |
Pension and other benefits: |  |  |  |  |  |  |  |  |
Change due to Reorganization Transactions |  |  | (78) |  |  | 32 |  |  | (46)
Net change in pension and other benefits |  |  | (78) |  |  | 32 |  |  | (46)
Investment securities: |  |  |  |  |  |  |  |  |
Unrealized net gains arising during the period |  |  | 92,590 |  |  | (36,573) |  |  | 56,017
Reclassification of net gains to net income: |  |  |  |  |  |  |  |  |
Investment securities gains, net |  |  | (25,761) |  |  | 10,176 |  |  | (15,585)
Net change in unrealized gains on investment securities |  |  | 66,829 |  |  | (26,397) |  |  | 40,432
Cash flow derivative hedges: |  |  |  |  |  |  |  |  |
Unrealized net gains on cash flow derivative hedges arising during the period |  |  | 917 |  |  | (359) |  |  | 558
Net change in unrealized gains on cash flow derivative hedges |  |  | 917 |  |  | (359) |  |  | 558
Other comprehensive income |  |  | 67,668 |  |  | (26,724) |  |  | 40,944
Accumulated other comprehensive loss at September 30, 2016 |  | $ | (17,054) |  | $ | 6,739 |  | $ | (10,315)
The following table summarizes changes in accumulated other comprehensive loss, net of tax, for the periods indicated:
|  |  |  |  |  |  |  |  |  | Total
|  | Pensions |  | Unrealized |  | Unrealized |  | Accumulated
|  | and |  | Gains (Losses) |  | Gains on |  | Other
|  | Other |  | on Investment |  | Cash Flow |  | Comprehensive
(dollars in thousands) |  | Benefits |  | Securities |  | Derivative Hedges |  | Loss
Three Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (30,237) |  | $ | (40,116) |  | $ | 2,702 |  | $ | (67,651)
Other comprehensive income |  |  | — |  |  | 128 |  |  | 409 |  |  | 537
Balance at end of period |  | $ | (30,237) |  | $ | (39,988) |  | $ | 3,111 |  | $ | (67,114)
Nine Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (30,237) |  | $ | (59,958) |  | $ | 2,184 |  | $ | (88,011)
Other comprehensive income |  |  | — |  |  | 19,970 |  |  | 927 |  |  | 20,897
Balance at end of period |  | $ | (30,237) |  | $ | (39,988) |  | $ | 3,111 |  | $ | (67,114)
Three Months Ended September 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (26,929) |  | $ | 21,349 |  | $ | 353 |  | $ | (5,227)
Other comprehensive (loss) income |  |  | — |  |  | (6,023) |  |  | 935 |  |  | (5,088)
Balance at end of period |  | $ | (26,929) |  | $ | 15,326 |  | $ | 1,288 |  | $ | (10,315)
Nine Months Ended September 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (26,883) |  | $ | (25,106) |  | $ | 730 |  | $ | (51,259)
Other comprehensive (loss) income |  |  | (46) |  |  | 40,432 |  |  | 558 |  |  | 40,944
Balance at end of period |  | $ | (26,929) |  | $ | 15,326 |  | $ | 1,288 |  | $ | (10,315)

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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