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Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2019
Statement of Comprehensive Income [Abstract] |
Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Loss Other comprehensive income (loss) components, net of income tax, are shown in the following table for the three-month and nine-month periods ended September 30, 2019 and 2018:
(in thousands) |  | Changes in pension plan assets and benefit obligations |  | Unrealized net holding loss on cash flow hedge |  | Unrealized gains (losses) on AFS debt securities |  | Total
Beginning balance at July 1, 2019 |  | $ | (29,672 | ) |  | $ | (507 | ) |  | $ | 3,872 |  |  | $ | (26,307 | )
| Other comprehensive (loss) income before reclassifications (1) |  | — |  |  | (49 | ) |  | 13,889 |  |  | 13,840 |
| Amounts reclassified from accumulated other comprehensive loss |  | — |  |  | — |  |  | (147 | ) |  | (147 | )
Net current period other comprehensive (loss) income |  | — |  |  | (49 | ) |  | 13,742 |  |  | 13,693 |
Ending balance at September 30, 2019 |  | $ | (29,672 | ) |  | $ | (556 | ) |  | $ | 17,614 |  |  | $ | (12,614 | )
Beginning balance at July 1, 2018 |  | $ | (26,701 | ) |  | $ | — |  |  | $ | (28,308 | ) |  | $ | (55,009 | )
| Other comprehensive loss before reclassifications |  | — |  |  | — |  |  | (5,141 | ) |  | (5,141 | )
Net current period other comprehensive loss |  | — |  |  | — |  |  | (5,141 | ) |  | (5,141 | )
Ending balance at September 30, 2018 |  | $ | (26,701 | ) |  | $ | — |  |  | $ | (33,449 | ) |  | $ | (60,150 | )
(in thousands) |  | Changes in pension plan assets and benefit obligations |  | Unrealized net holding loss on cash flow hedge |  | Unrealized gains (losses) on AFS debt securities |  | Total
Beginning balance at January 1, 2019 |  | $ | (29,672 | ) |  | $ | — |  |  | $ | (20,116 | ) |  | $ | (49,788 | )
| Other comprehensive (loss) income before reclassifications (1) |  | — |  |  | (556 | ) |  | 37,397 |  |  | 36,841 |
| Amounts reclassified from accumulated other comprehensive loss |  | — |  |  | — |  |  | 333 |  |  | 333 |
Net current period other comprehensive (loss) income |  | — |  |  | (556 | ) |  | 37,730 |  |  | 37,174 |
Ending balance at September 30, 2019 |  | $ | (29,672 | ) |  | $ | (556 | ) |  | $ | 17,614 |  |  | $ | (12,614 | )
Beginning balance at January 1, 2018, as previously presented |  | $ | (23,526 | ) |  | $ | — |  |  | $ | (2,928 | ) |  | $ | (26,454 | )
| Cumulative effect of change in accounting principle for marketable equity securities, net of tax |  | — |  |  | — |  |  | (995 | ) |  | (995 | )
Beginning balance at January 1, 2018, as adjusted |  | (23,526 | ) |  | — |  |  | (3,923 | ) |  | (27,449 | )
| Reclassification of disproportionate income tax effects |  | (3,175 | ) |  | — |  |  | (631 | ) |  | (3,806 | )
Net current period activity |  |  |  |  |  |  |  |
| Other comprehensive loss before reclassifications |  | — |  |  | — |  |  | (30,919 | ) |  | (30,919 | )
| Amounts reclassified from accumulated other comprehensive loss |  | — |  |  | — |  |  | 2,024 |  |  | 2,024 |
Net current period other comprehensive loss |  | — |  |  | — |  |  | (28,895 | ) |  | (28,895 | )
Ending balance at September 30, 2018 |  | $ | (26,701 | ) |  | $ | — |  |  | $ | (33,449 | ) |  | $ | (60,150 | )
(1) During the three-month and nine-month periods ended September 30, 2019, Park transferred HTM securities with a fair value of $373.9 million to AFS classification. The transfer occurred at fair value and had a related unrealized gain of $24.2 million ($19.1 million net of taxes), recorded in other comprehensive income. During the three-month period ended September 30, 2019, there was $186,000 ($147,000 net of tax) reclassified out of accumulated other comprehensive loss due to net gains on the sale of AFS debt securities. During the nine-month period ended September 30, 2019, there was $421,000 ($333,000 net of tax) reclassified out of accumulated other comprehensive loss due to net losses on the sale of AFS debt securities. During the nine-month period ended September 30, 2018, there was $2.6 million ($2.0 million net of tax) reclassified out of accumulated other comprehensive loss due to net losses on the sale of AFS debt securities. All of these losses were recorded within "net gain (loss) on the sale of investment securities" on the consolidated condensed statements of income. During the three-month period ended September 30, 2018, there were no reclassifications out of accumulated other comprehensive loss.

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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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- References No definition available. + Details
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