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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 6 Months Ended
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Jun. 30, 2024
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, 2024
|  | 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 |  | $ | (2,562) |  |  | $ | 0 |  |  | $ | (2,562) |  |  | $ | 563 |  |  | $ | (1,999) |  |  | $ | (289,144) |  |  | $ | (1,999) |  |  | $ | (291,143) |
Unrealized gain (loss) on derivatives |  | (795) |  |  | (199) |  |  | (596) |  |  | 138 |  |  | (458) |  |  | (336) |  |  | (458) |  |  | (794) |
Retirement obligation |  | 0 |  |  | (375) |  |  | 375 |  |  | (86) |  |  | 289 |  |  | (30,829) |  |  | 289 |  |  | (30,540) |
Foreign currency translation |  | (132) |  |  | 0 |  |  | (132) |  |  | 0 |  |  | (132) |  |  | (800) |  |  | (132) |  |  | (932) |
Total |  | $ | (3,489) |  |  | $ | (574) |  |  | $ | (2,915) |  |  | $ | 615 |  |  | $ | (2,300) |  |  | $ | (321,109) |  |  | $ | (2,300) |  |  | $ | (323,409) |
|  | 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) |
|  | Six months ended June 30, 2024
|  | 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 |  | $ | (19,297) |  |  | $ | (7,518) |  |  | $ | (11,779) |  |  | $ | 2,594 |  |  | $ | (9,185) |  |  | $ | (281,958) |  |  | $ | (9,185) |  |  | $ | (291,143) |
Unrealized gain (loss) on derivatives |  | (6,316) |  |  | (398) |  |  | (5,918) |  |  | 1,369 |  |  | (4,549) |  |  | 3,755 |  |  | (4,549) |  |  | (794) |
Retirement obligation |  | 0 |  |  | (750) |  |  | 750 |  |  | (173) |  |  | 577 |  |  | (31,117) |  |  | 577 |  |  | (30,540) |
Foreign currency translation |  | (433) |  |  | 0 |  |  | (433) |  |  | 0 |  |  | (433) |  |  | (499) |  |  | (433) |  |  | (932) |
Total |  | $ | (26,046) |  |  | $ | (8,666) |  |  | $ | (17,380) |  |  | $ | 3,790 |  |  | $ | (13,590) |  |  | $ | (309,819) |  |  | $ | (13,590) |  |  | $ | (323,409) |
|  | 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) |
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, 2024 and 2023, respectively:
|  | Amount reclassified from accumulated other comprehensive income (loss) |  |
|  | Three months ended |  | Six months ended |  |
|  | June 30, |  | June 30, |  |
(Dollars in thousands) |  | 2024 |  | 2023 |  | 2024 |  | 2023 |  | Affected Line Item in the Consolidated Statements of Income
Gains and losses on cash flow hedges |  |  |  |  |  |  |  |  |  |
Interest rate contracts |  | $ | (199) |  |  | $ | 0 |  |  | $ | (398) |  |  | $ | 0 |  |  | Interest income - Loans and leases, including fees
Realized gain (loss) on securities available-for-sale |  | 0 |  |  | 384 |  |  | (7,518) |  |  | 903 |  |  | Net gain (loss) on sales of investments securities
Defined benefit pension plan |  |  |  |  |  |  |  |
Amortization of prior service cost (1) |  | 0 |  |  | (1) |  |  | 0 |  |  | (1) |  |  | Other noninterest expense
Recognized net actuarial loss (1) |  | (375) |  |  | (170) |  |  | (750) |  |  | (320) |  |  | Other noninterest expense
Defined benefit pension plan total |  | (375) |  |  | (171) |  |  | (750) |  |  | (321) |  |  |
Total reclassifications for the period, before tax |  | $ | (574) |  |  | $ | 213 |  |  | $ | (8,666) |  |  | $ | 582 |  |  |
(1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481674/830-30-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20 + Details
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