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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2017
Equity [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Shareholders’ equity is affected by transactions and valuations of asset and liability positions that require adjustments to accumulated other comprehensive income (loss). The related tax effects allocated to other comprehensive income and reclassifications out of accumulated other comprehensive income (loss) are as follows:
| Three months ended September 30, 2017
| Total other comprehensive income |  | Total accumulated other comprehensive income
(Dollars in thousands) | Prior to Reclassification |  | Reclassification from |  | Pre-tax |  | Tax-effect |  | Net of tax |  | Beginning Balance |  | Net Activity |  | Ending Balance
Unrealized gain (loss) on investment securities | $ | 2,612 |  |  | $ | 276 |  |  | $ | 2,336 |  |  | $ | (835 | ) |  | $ | 1,501 |  |  | $ | 1,014 |  |  | $ | 1,501 |  |  | $ | 2,515 |
Unrealized gain (loss) on derivatives | 202 |  |  | 0 |  |  | 202 |  |  | (73 | ) |  | 129 |  |  | (835 | ) |  | 129 |  |  | (706 | )
Retirement obligation | 0 |  |  | (335 | ) |  | 335 |  |  | (122 | ) |  | 213 |  |  | (22,401 | ) |  | 213 |  |  | (22,188 | )
Total | $ | 2,814 |  |  | $ | (59 | ) |  | $ | 2,873 |  |  | $ | (1,030 | ) |  | $ | 1,843 |  |  | $ | (22,222 | ) |  | $ | 1,843 |  |  | $ | (20,379 | )
| Three months ended September 30, 2016
| Total other comprehensive income |  | Total accumulated other comprehensive income
(Dollars in thousands) | Prior to Reclassification |  | Reclassification from |  | Pre-tax |  | Tax-effect |  | Net of tax |  | Beginning Balance |  | Net Activity |  | Ending Balance
Unrealized gain (loss) on investment securities | $ | 99 |  |  | $ | 398 |  |  | $ | (299 | ) |  | $ | 137 |  |  | $ | (162 | ) |  | $ | 7,302 |  |  | $ | (162 | ) |  | $ | 7,140 |
Unrealized gain (loss) on derivatives | 202 |  |  | 0 |  |  | 202 |  |  | (74 | ) |  | 128 |  |  | (1,343 | ) |  | 128 |  |  | (1,215 | )
Retirement obligation | 0 |  |  | (317 | ) |  | 317 |  |  | (117 | ) |  | 200 |  |  | (23,647 | ) |  | 200 |  |  | (23,447 | )
Total | $ | 301 |  |  | $ | 81 |  |  | $ | 220 |  |  | $ | (54 | ) |  | $ | 166 |  |  | $ | (17,688 | ) |  | $ | 166 |  |  | $ | (17,522 | )
| Nine months ended September 30, 2017
| Total other comprehensive income |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) | Prior to Reclassification |  | Reclassification from |  | Pre-tax |  | Tax-effect |  | Net of tax |  | Beginning Balance |  | Net Activity |  | Ending Balance
Unrealized gain (loss) on investment securities | $ | 12,614 |  |  | $ | 1,630 |  |  | $ | 10,984 |  |  | $ | (3,920 | ) |  | $ | 7,064 |  |  | $ | (4,549 | ) |  | $ | 7,064 |  |  | $ | 2,515 |
Unrealized gain (loss) on derivatives | 607 |  |  | 0 |  |  | 607 |  |  | (222 | ) |  | 385 |  |  | (1,091 | ) |  | 385 |  |  | (706 | )
Retirement obligation | 0 |  |  | (1,005 | ) |  | 1,005 |  |  | (390 | ) |  | 615 |  |  | (22,803 | ) |  | 615 |  |  | (22,188 | )
Total | $ | 13,221 |  |  | $ | 625 |  |  | $ | 12,596 |  |  | $ | (4,532 | ) |  | $ | 8,064 |  |  | $ | (28,443 | ) |  | $ | 8,064 |  |  | $ | (20,379 | )
| Nine months ended September 30, 2016
| Total other comprehensive income |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) | Prior to Reclassification |  | Reclassification from |  | Pre-tax |  | Tax-effect |  | Net of tax |  | Beginning Balance |  | Net Activity |  | Ending Balance
Unrealized gain (loss) on investment securities | $ | 18,951 |  |  | $ | 234 |  |  | $ | 18,717 |  |  | $ | (6,644 | ) |  | $ | 12,073 |  |  | $ | (4,933 | ) |  | $ | 12,073 |  |  | $ | 7,140 |
Unrealized gain (loss) on derivatives | 607 |  |  | 0 |  |  | 607 |  |  | (223 | ) |  | 384 |  |  | (1,599 | ) |  | 384 |  |  | (1,215 | )
Retirement obligation | 0 |  |  | (951 | ) |  | 951 |  |  | (350 | ) |  | 601 |  |  | (24,048 | ) |  | 601 |  |  | (23,447 | )
Total | $ | 19,558 |  |  | $ | (717 | ) |  | $ | 20,275 |  |  | $ | (7,217 | ) |  | $ | 13,058 |  |  | $ | (30,580 | ) |  | $ | 13,058 |  |  | $ | (17,522 | )
The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and nine month periods ended September 30, 2017 and 2016, respectively:
|  | Amount reclassified from accumulated other comprehensive income (1) |  |
|  | Three months ended |  | Nine months ended |  |
|  | September 30, |  | September 30, |  |
(Dollars in thousands) |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  | Affected Line Item in the Consolidated Statements of Income
Realized gains and losses on securities available-for-sale |  | $ | 276 |  |  | $ | 398 |  |  | $ | 1,630 |  |  | $ | 234 |  |  | Net gains on sales of investments securities
Defined benefit pension plan |  |  |  |  |  |  |  |
Amortization of prior service cost (2) |  | 103 |  |  | 103 |  |  | 310 |  |  | 310 |  |  | Salaries and employee benefits
Recognized net actuarial loss (2) |  | (438 | ) |  | (420 | ) |  | (1,315 | ) |  | (1,261 | ) |  | Salaries and employee benefits
Defined benefit pension plan total |  | (335 | ) |  | (317 | ) |  | (1,005 | ) |  | (951 | ) |  |
Total reclassifications for the period, before tax |  | $ | (59 | ) |  | $ | 81 |  |  | $ | 625 |  |  | $ | (717 | ) |  |
(1) Negative amounts are reductions to net income. (2) Included in the computation of net periodic pension cost (see Note 12 - Employee Benefit Plans for additional details).

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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 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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- References No definition available. + Details
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