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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2021
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, 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 |
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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- 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=123367319&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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