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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 6 Months Ended
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Jun. 30, 2023
Equity [Abstract] |
Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss) | The following table summarizes the changes within each classification of AOCI:
|  | Three months ended June 30, 2023
|  | 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 |  | $ | (31,545) |  |  | $ | 384 |  |  | $ | (31,929) |  |  | $ | 7,033 |  |  | $ | (24,896) |  |  | $ | (295,440) |  |  | $ | (24,896) |  |  | $ | (320,336) |
Unrealized gain (loss) on derivatives |  | (430) |  |  | 0 |  |  | (430) |  |  | 99 |  |  | (331) |  |  | 0 |  |  | (331) |  |  | (331) |
Retirement obligation |  | 0 |  |  | (171) |  |  | 171 |  |  | (39) |  |  | 132 |  |  | (31,908) |  |  | 132 |  |  | (31,776) |
Foreign currency translation |  | 144 |  |  | 0 |  |  | 144 |  |  | 0 |  |  | 144 |  |  | (711) |  |  | 144 |  |  | (567) |
Total |  | $ | (31,831) |  |  | $ | 213 |  |  | $ | (32,044) |  |  | $ | 7,093 |  |  | $ | (24,951) |  |  | $ | (328,059) |  |  | $ | (24,951) |  |  | $ | (353,010) |
|  | Three months ended June 30, 2022
|  | 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 |  | $ | (129,632) |  |  | $ | 0 |  |  | $ | (129,632) |  |  | $ | 28,554 |  |  | $ | (101,078) |  |  | $ | (121,363) |  |  | $ | (101,078) |  |  | $ | (222,441) |
Retirement obligation |  | 0 |  |  | (330) |  |  | 330 |  |  | (76) |  |  | 254 |  |  | (20,500) |  |  | 254 |  |  | (20,246) |
Foreign currency translation |  | (27) |  |  | 0 |  |  | (27) |  |  | 0 |  | (27) |  |  | (614) |  |  | (27) |  |  | (641) |
Total |  | $ | (129,659) |  |  | $ | (330) |  |  | $ | (129,329) |  |  | $ | 28,478 |  |  | $ | (100,851) |  |  | $ | (142,477) |  |  | $ | (100,851) |  |  | $ | (243,328) |
|  | Six months ended June 30, 2023
|  | 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 |  | $ | 8,072 |  |  | $ | 903 |  |  | $ | 7,169 |  |  | $ | (1,580) |  |  | $ | 5,589 |  |  | $ | (325,925) |  |  | $ | 5,589 |  |  | $ | (320,336) |
Unrealized gain (loss) on derivatives |  | (430) |  |  | 0 |  |  | (430) |  |  | 99 |  |  | (331) |  |  | 0 |  |  | (331) |  |  | (331) |
Retirement obligation |  | 0 |  |  | (321) |  |  | 321 |  |  | (74) |  |  | 247 |  |  | (32,023) |  |  | 247 |  |  | (31,776) |
Foreign currency translation |  | 148 |  |  | 0 |  |  | 148 |  |  | 0 |  |  | 148 |  |  | (715) |  |  | 148 |  |  | (567) |
Total |  | $ | 7,790 |  |  | $ | 582 |  |  | $ | 7,208 |  |  | $ | (1,555) |  |  | $ | 5,653 |  |  | $ | (358,663) |  |  | $ | 5,653 |  |  | $ | (353,010) |
|  | Six months ended June 30, 2022
|  | 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 |  | $ | (312,111) |  |  | $ | (3) |  |  | $ | (312,108) |  |  | $ | 68,629 |  |  | $ | (243,479) |  |  | $ | 21,038 |  |  | $ | (243,479) |  |  | $ | (222,441) |
Retirement obligation |  | 0 |  |  | (655) |  |  | 655 |  |  | (55) |  |  | 600 |  |  | (20,846) |  |  | 600 |  |  | (20,246) |
Foreign currency translation |  | (16) |  |  | 0 |  |  | (16) |  |  | 0 |  |  | (16) |  |  | (625) |  |  | (16) |  |  | (641) |
Total |  | $ | (312,127) |  |  | $ | (658) |  |  | $ | (311,469) |  |  | $ | 68,574 |  |  | $ | (242,895) |  |  | $ | (433) |  |  | $ | (242,895) |  |  | $ | (243,328) |
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 six month periods ended June 30, 2023 and 2022, respectively:
|  | Amount reclassified from accumulated other comprehensive income (loss) |  |
|  | Three months ended |  | Six months ended |  |
|  | June 30, |  | June 30, |  |
(Dollars in thousands) |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  | Affected Line Item in the Consolidated Statements of Income
Realized gain (loss) on securities available-for-sale |  | $ | 384 |  |  | $ | 0 |  |  | $ | 903 |  |  | $ | (3) |  |  | Net gain (loss) on sales of investments securities
Defined benefit pension plan |  |  |  |  |  |  |  |
Amortization of prior service cost (1) |  | (1) |  |  | 75 |  |  | (1) |  |  | 150 |  |  | Other noninterest expense
Recognized net actuarial loss (1) |  | (170) |  |  | (405) |  |  | (320) |  |  | (805) |  |  | Other noninterest expense
Defined benefit pension plan total |  | (171) |  |  | (330) |  |  | (321) |  |  | (655) |  |  |
Total reclassifications for the period, before tax |  | $ | 213 |  |  | $ | (330) |  |  | $ | 582 |  |  | $ | (658) |  |  |
(1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

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