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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 9 Months Ended
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Sep. 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 September 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 |  | $ | 94,520 |  |  | $ | (17,694) |  |  | $ | 112,214 |  |  | $ | (24,717) |  |  | $ | 87,497 |  |  | $ | (291,143) |  |  | $ | 87,497 |  |  | $ | (203,646) |
Unrealized gain (loss) on derivatives |  | 3,855 |  |  | (199) |  |  | 4,054 |  |  | (938) |  |  | 3,116 |  |  | (794) |  |  | 3,116 |  |  | 2,322 |
Retirement obligation |  | 0 |  |  | (489) |  |  | 489 |  |  | (113) |  |  | 376 |  |  | (30,540) |  |  | 376 |  |  | (30,164) |
Foreign currency translation |  | 158 |  |  | 0 |  |  | 158 |  |  | 0 |  |  | 158 |  |  | (932) |  |  | 158 |  |  | (774) |
Total |  | $ | 98,533 |  |  | $ | (18,382) |  |  | $ | 116,915 |  |  | $ | (25,768) |  |  | $ | 91,147 |  |  | $ | (323,409) |  |  | $ | 91,147 |  |  | $ | (232,262) |
|  | Three months ended September 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 |  | $ | (71,051) |  |  | $ | (4) |  |  | $ | (71,047) |  |  | $ | 15,650 |  |  | $ | (55,397) |  |  | $ | (320,336) |  |  | $ | (55,397) |  |  | $ | (375,733) |
Unrealized gain (loss) on derivatives |  | (2,014) |  |  | (71) |  |  | (1,943) |  |  | 450 |  |  | (1,493) |  |  | (331) |  |  | (1,493) |  |  | (1,824) |
Retirement obligation |  | 0 |  |  | (213) |  |  | 213 |  |  | (49) |  |  | 164 |  |  | (31,776) |  |  | 164 |  |  | (31,612) |
Foreign currency translation |  | (269) |  |  | 0 |  |  | (269) |  |  | 0 |  | (269) |  |  | (567) |  |  | (269) |  |  | (836) |
Total |  | $ | (73,334) |  |  | $ | (288) |  |  | $ | (73,046) |  |  | $ | 16,051 |  |  | $ | (56,995) |  |  | $ | (353,010) |  |  | $ | (56,995) |  |  | $ | (410,005) |
|  | Nine months ended September 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 |  | $ | 75,223 |  |  | $ | (25,212) |  |  | $ | 100,435 |  |  | $ | (22,123) |  |  | $ | 78,312 |  |  | $ | (281,958) |  |  | $ | 78,312 |  |  | $ | (203,646) |
Unrealized gain (loss) on derivatives |  | (2,460) |  |  | (596) |  |  | (1,864) |  |  | 431 |  |  | (1,433) |  |  | 3,755 |  |  | (1,433) |  |  | 2,322 |
Retirement obligation |  | 0 |  |  | (1,239) |  |  | 1,239 |  |  | (286) |  |  | 953 |  |  | (31,117) |  |  | 953 |  |  | (30,164) |
Foreign currency translation |  | (275) |  |  | 0 |  |  | (275) |  |  | 0 |  |  | (275) |  |  | (499) |  |  | (275) |  |  | (774) |
Total |  | $ | 72,488 |  |  | $ | (27,047) |  |  | $ | 99,535 |  |  | $ | (21,978) |  |  | $ | 77,557 |  |  | $ | (309,819) |  |  | $ | 77,557 |  |  | $ | (232,262) |
|  | Nine months ended September 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 |  | $ | (64,285) |  |  | $ | (407) |  |  | $ | (63,878) |  |  | $ | 14,070 |  |  | $ | (49,808) |  |  | $ | (325,925) |  |  | $ | (49,808) |  |  | $ | (375,733) |
Unrealized gain (loss) on derivatives |  | (2,445) |  |  | (72) |  |  | (2,373) |  |  | 549 |  |  | (1,824) |  |  | 0 |  |  | (1,824) |  |  | (1,824) |
Retirement obligation |  | 0 |  |  | (534) |  |  | 534 |  |  | (123) |  |  | 411 |  |  | (32,023) |  |  | 411 |  |  | (31,612) |
Foreign currency translation |  | (121) |  |  | 0 |  |  | (121) |  |  | 0 |  |  | (121) |  |  | (715) |  |  | (121) |  |  | (836) |
Total |  | $ | (66,851) |  |  | $ | (1,013) |  |  | $ | (65,838) |  |  | $ | 14,496 |  |  | $ | (51,342) |  |  | $ | (358,663) |  |  | $ | (51,342) |  |  | $ | (410,005) |
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, 2024 and 2023, respectively:
|  | Amount reclassified from accumulated other comprehensive income (loss) |  |
|  | Three months ended |  | Nine months ended |  |
|  | September 30, |  | September 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) |  |  | $ | (71) |  |  | $ | (596) |  |  | $ | (72) |  |  | Interest income - Loans and leases, including fees
Realized gain (loss) on securities available-for-sale |  | (17,694) |  |  | (4) |  |  | (25,212) |  |  | (407) |  |  | Net gain (loss) on investments securities
Defined benefit pension plan |  |  |  |  |  |  |  |
Amortization of prior service cost (1) |  | (4) |  |  | (5) |  |  | (4) |  |  | (6) |  |  | Other noninterest expense
Recognized net actuarial loss (1) |  | (485) |  |  | (208) |  |  | (1,235) |  |  | (528) |  |  | Other noninterest expense
Defined benefit pension plan total |  | (489) |  |  | (213) |  |  | (1,239) |  |  | (534) |  |  |
Total reclassifications for the period, before tax |  | $ | (18,382) |  |  | $ | (288) |  |  | $ | (27,047) |  |  | $ | (1,013) |  |  |
(1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).

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