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Accumulated Other Comprehensive Income (Loss) | 3 Months Ended
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Mar. 31, 2024
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract] |
Accumulated Other Comprehensive Income (Loss) | Note 8. Accumulated Other Comprehensive Income (Loss) The following table presents the components of other comprehensive income (loss) for the three months ended March 31, 2024, and March 31, 2023:
(dollars in thousands) |  | Before Tax |  |  | Tax Effect |  |  | Net of Tax |
Three Months Ended March 31, 2024 |  |  |  |  |  |  |  |  |
Net Unrealized Gains (Losses) on Investment Securities: |  |  |  |  |  |  |  |  |
Net Unrealized Gains (Losses) Arising During the Period |  | $ | 11,404 |  |  | $ | 3,024 |  |  | $ | 8,380 |
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) that (Increase) Decrease Net Income: |  |  |  |  |  |  |  |  |
Amortization of Unrealized Holding (Gains) Losses on Held-to- Maturity Securities 1 |  |  | 6,202 |  |  |  | 1,644 |  |  |  | 4,558 |
Net Unrealized Gains (Losses) on Investment Securities |  |  | 17,606 |  |  |  | 4,668 |  |  |  | 12,938 |
Defined Benefit Plans: |  |  |  |  |  |  |  |  |
Amortization of Net Actuarial Losses (Gains) |  |  | 291 |  |  |  | 77 |  |  |  | 214 |
Amortization of Prior Service Credit |  |  | (61 | ) |  |  | (16 | ) |  |  | (45 | )
Defined Benefit Plans, Net |  |  | 230 |  |  |  | 61 |  |  |  | 169 |
Other Comprehensive Income (Loss) |  | $ | 17,836 |  |  | $ | 4,729 |  |  | $ | 13,107 |
Three Months Ended March 31, 2023 |  |  |  |  |  |  |  |  |
Net Unrealized Gains (Losses) on Investment Securities: |  |  |  |  |  |  |  |  |
Net Unrealized Gains (Losses) Arising During the Period |  | $ | 32,918 |  |  | $ | 8,723 |  |  | $ | 24,195 |
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) that (Increase) Decrease Net Income: |  |  |  |  |  |  |  |  |
Amortization of Unrealized Holding (Gains) Losses on Held-to- Maturity Securities 1 |  |  | 6,913 |  |  |  | 1,832 |  |  |  | 5,081 |
Net Unrealized Gains (Losses) on Investment Securities |  |  | 39,831 |  |  |  | 10,555 |  |  |  | 29,276 |
Defined Benefit Plans: |  |  |  |  |  |  |  |  |
Amortization of Net Actuarial Losses (Gains) |  |  | 175 |  |  |  | 47 |  |  |  | 128 |
Amortization of Prior Service Credit |  |  | (61 | ) |  |  | (17 | ) |  |  | (44 | )
Defined Benefit Plans, Net |  |  | 114 |  |  |  | 30 |  |  |  | 84 |
Other Comprehensive Income (Loss) |  | $ | 39,945 |  |  | $ | 10,585 |  |  | $ | 29,360 |
1 These amounts relate to the amortization/accretion of unrealized net gains and losses related to the Company’s reclassification of available-for-sale investment securities to the held-to-maturity category. The unrealized net gains/losses will be amortized/accreted over the remaining life of the investment securities as an adjustment of yield. The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax, for the three months ended March 31, 2024, and March 31, 2023:
(dollars in thousands) |  | Investment Securities- Available- for-Sale |  |  | Investment Securities- Held-to-Maturity |  |  | Defined Benefit Plans |  |  | Accumulated Other Comprehensive Income (Loss) |
Three Months Ended March 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (224,407 | ) |  | $ | (149,021 | ) |  | $ | (23,260 | ) |  | $ | (396,688 | )
Other Comprehensive Income (Loss) Before Reclassifications |  |  | 8,380 |  |  |  | — |  |  |  | — |  |  |  | 8,380 |
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) |  |  | — |  |  |  | 4,558 |  |  |  | 169 |  |  |  | 4,727 |
Total Other Comprehensive Income (Loss) |  |  | 8,380 |  |  |  | 4,558 |  |  |  | 169 |  |  |  | 13,107 |
Balance at End of Period |  | $ | (216,027 | ) |  | $ | (144,463 | ) |  | $ | (23,091 | ) |  | $ | (383,581 | )
Three Months Ended March 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (240,783 | ) |  | $ | (168,797 | ) |  | $ | (25,078 | ) |  | $ | (434,658 | )
Other Comprehensive Income (Loss) Before Reclassifications |  |  | 24,195 |  |  |  | — |  |  |  | — |  |  |  | 24,195 |
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) |  |  | — |  |  |  | 5,081 |  |  |  | 84 |  |  |  | 5,165 |
Total Other Comprehensive Income (Loss) |  |  | 24,195 |  |  |  | 5,081 |  |  |  | 84 |  |  |  | 29,360 |
Balance at End of Period |  | $ | (216,588 | ) |  | $ | (163,716 | ) |  | $ | (24,994 | ) |  | $ | (405,298 | )
The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three months ended March 31, 2024, and March 31, 2023:
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amount Reclassified from Accumulated Other Comprehensive Income (Loss)1 |  |  | Affected Line Item in the Statement Where Net Income Is Presented
|  | Three Months Ended March 31, |  |  |
(dollars in thousands) |  | 2024 |  |  | 2023 |  |  |
Amortization of Unrealized Holding Gains (Losses) on Investment Securities Held-to-Maturity |  | $ | (6,202 | ) |  | $ | (6,913 | ) |  | Interest Income
|  |  | 1,644 |  |  |  | 1,832 |  |  | Provision for Income Tax
|  |  | (4,558 | ) |  |  | (5,081 | ) |  | Net of Tax
Amortization of Defined Benefit Plan Items |  |  |  |  |  |  |  |
Prior Service Credit 2 |  |  | 61 |  |  |  | 61 |  |  |
Net Actuarial Losses 2 |  |  | (291 | ) |  |  | (175 | ) |  |
|  |  | (230 | ) |  |  | (114 | ) |  | Total Before Tax
|  |  | 61 |  |  |  | 30 |  |  | Provision for Income Tax
|  |  | (169 | ) |  |  | (84 | ) |  | Net of Tax
Total Reclassifications for the Period |  | $ | (4,727 | ) |  | $ | (5,165 | ) |  | Net of Tax
1 Amounts in parentheses indicate reductions to net income. 2 These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost and are included in other noninterest expense on the consolidated statements of 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://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 + Details
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