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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 9 Months Ended
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Sep. 30, 2021
Equity [Abstract] |
Related Tax Effects Allocated to Other Comprehensive Income and 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, 2021
|  | Total other comprehensive income (loss) |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) |  | Prior to reclass |  | Reclass from |  | Pre-tax |  | Tax effect |  | Net of tax |  | Beginning balance |  | Net activity |  |  |  | Ending balance
Unrealized gain (loss) on debt securities |  | $ | (21,920) |  |  | $ | (313) |  |  | $ | (21,607) |  |  | $ | 4,664 |  |  | $ | (16,943) |  |  | $ | 54,826 |  |  | $ | (16,943) |  |  |  |  | $ | 37,883 |
Retirement obligation |  | 0 |  |  | (567) |  |  | 567 |  |  | (129) |  |  | 438 |  |  | (24,091) |  |  | 438 |  |  |  |  | (23,653) |
Total |  | $ | (21,920) |  |  | $ | (880) |  |  | $ | (21,040) |  |  | $ | 4,535 |  |  | $ | (16,505) |  |  | $ | 30,735 |  |  | $ | (16,505) |  |  |  |  | $ | 14,230 |
|  | Three months ended September 30, 2020
|  | Total other comprehensive income (loss) |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) |  | Prior to reclass |  | Reclass from |  | Pre-tax |  | Tax effect |  | Net of tax |  | Beginning balance |  | Net activity |  |  |  | Ending balance
Unrealized gain (loss) on debt securities |  | $ | 6,931 |  |  | $ | 2 |  |  | $ | 6,929 |  |  | $ | (1,495) |  |  | $ | 5,434 |  |  | $ | 63,691 |  |  | $ | 5,434 |  |  |  |  | $ | 69,125 |
Retirement obligation |  | 0 |  |  | (519) |  |  | 519 |  |  | (118) |  |  | 401 |  |  | (27,260) |  |  | 401 |  |  |  |  | (26,859) |
Total |  | $ | 6,931 |  |  | $ | (517) |  |  | $ | 7,448 |  |  | $ | (1,613) |  |  | $ | 5,835 |  |  | $ | 36,431 |  |  | $ | 5,835 |  |  |  |  | $ | 42,266 |
|  | Nine months ended September 30, 2021
|  | Total other comprehensive income (loss) |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) |  | Prior to reclass |  | Reclass from |  | Pre-tax |  | Tax effect |  | Net of tax |  | Beginning balance |  | Net activity |  |  |  | Ending balance
Unrealized gain (loss) on debt securities |  | $ | (46,262) |  |  | $ | (744) |  |  | $ | (45,518) |  |  | $ | 9,825 |  |  | $ | (35,693) |  |  | $ | 73,576 |  |  | $ | (35,693) |  |  |  |  | $ | 37,883 |
Retirement obligation |  | 0 |  |  | (1,631) |  |  | 1,631 |  |  | (372) |  |  | 1,259 |  |  | (24,912) |  |  | 1,259 |  |  |  |  | (23,653) |
Total |  | $ | (46,262) |  |  | $ | (2,375) |  |  | $ | (43,887) |  |  | $ | 9,453 |  |  | $ | (34,434) |  |  | $ | 48,664 |  |  | $ | (34,434) |  |  |  |  | $ | 14,230 |
|  | Nine months ended September 30, 2020
|  | Total other comprehensive income (loss) |  | Total accumulated other comprehensive income (loss)
(Dollars in thousands) |  | Prior to reclass |  | Reclass from |  | Pre-tax |  | Tax effect |  | Net of tax |  | Beginning balance |  | Net activity |  |  |  | Ending balance
Unrealized gain (loss) on debt securities |  | $ | 35,474 |  |  | $ | (55) |  |  | $ | 35,529 |  |  | $ | (7,668) |  |  | $ | 27,861 |  |  | $ | 41,264 |  |  | $ | 27,861 |  |  |  |  | $ | 69,125 |
Retirement obligation |  | 0 |  |  | (1,401) |  |  | 1,401 |  |  | (319) |  |  | 1,082 |  |  | (27,941) |  |  | 1,082 |  |  |  |  | (26,859) |
Total |  | $ | 35,474 |  |  | $ | (1,456) |  |  | $ | 36,930 |  |  | $ | (7,987) |  |  | $ | 28,943 |  |  | $ | 13,323 |  |  | $ | 28,943 |  |  |  |  | $ | 42,266 |
Other Accumulated Comprehensive income reclassified from AOCI | The following table presents the activity reclassified from accumulated other comprehensive income into income during the three and nine month periods ended September 30, 2021 and 2020, respectively:
|  | Amount reclassified from accumulated other comprehensive income (loss) |  |
|  | Three months ended |  | Nine months ended |  |
|  | September 30, |  | September 30, |  |
(Dollars in thousands) |  | 2021 |  | 2020 |  | 2021 |  | 2020 |  | Affected Line Item in the Consolidated Statements of Income
Realized gain (loss) on securities available-for-sale |  | $ | (313) |  |  | $ | 2 |  |  | $ | (744) |  |  | $ | (55) |  |  | Net gains (losses) on sales of investments securities
Defined benefit pension plan |  |  |  |  |  |  |  |
Amortization of prior service cost (1) |  | 105 |  |  | 106 |  |  | 307 |  |  | 308 |  |  | Other noninterest expense
Recognized net actuarial loss (1) |  | (672) |  |  | (625) |  |  | (1,938) |  |  | (1,709) |  |  | Other noninterest expense
Defined benefit pension plan total |  | (567) |  |  | (519) |  |  | (1,631) |  |  | (1,401) |  |  |
Total reclassifications for the period, before tax |  | $ | (880) |  |  | $ | (517) |  |  | $ | (2,375) |  |  | $ | (1,456) |  |  |
(1) Included in the computation of net periodic pension cost (see Note 13 - Employee Benefit Plans for additional details).

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