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Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2020
Equity [Abstract] |
Other Comprehensive Income |
9. | OTHER COMPREHENSIVE INCOME
The table below provides a summary of the components of other comprehensive income (“OCI”) for the periods presented.
|  | Three Months Ended September 30,
|  | 2020 |  | 2019
|  | Before-tax |  | Tax effect |  | After-tax |  | Before-tax |  | Tax effect |  | After-tax
|  | (Dollars in thousands)
Investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net change in fair value recorded in accumulated OCI |  | $ | (1,974 | ) |  | $ | 584 |  |  | $ | (1,390 | ) |  | $ | 5,672 |  |  | $ | (1,677 | ) |  | $ | 3,995 |
Amortization of net unrealized losses on securities transferred from available-for-sale to held-to-maturity |  |  | (30 | ) |  |  | 9 |  |  |  | (21 | ) |  |  | (249 | ) |  |  | 74 |  |  |  | (175 | )
Net realized gain reclassified into earnings (1) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5 | ) |  |  | 1 |  |  |  | (4 | )
Net change |  | $ | (2,004 | ) |  | $ | 593 |  |  | $ | (1,411 | ) |  | $ | 5,418 |  |  | $ | (1,602 | ) |  | $ | 3,816 |
|  | Nine Months Ended September 30,
|  | 2020 |  | 2019
|  | Before-tax |  | Tax effect |  | After-tax |  | Before-tax |  | Tax effect |  | After-tax
|  | (Dollars in thousands)
Investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net change in fair value recorded in accumulated OCI |  | $ | 33,382 |  |  | $ | (9,869 | ) |  | $ | 23,513 |  |  | $ | 44,586 |  |  | $ | (13,181 | ) |  | $ | 31,405 |
Amortization of net unrealized losses on securities transferred from available-for-sale to held-to-maturity |  |  | (48 | ) |  |  | 14 |  |  |  | (34 | ) |  |  | (1,450 | ) |  |  | 429 |  |  |  | (1,021 | )
Net realized gain reclassified into earnings (1) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5 | ) |  |  | 1 |  |  |  | (4 | )
Net change |  | $ | 33,334 |  |  | $ | (9,855 | ) |  | $ | 23,479 |  |  | $ | 43,131 |  |  | $ | (12,751 | ) |  | $ | 30,380 |
| (1) | Included in other noninterest 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=120395209&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 + Details
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