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Changes in Accumulated Other Comprehensive Income (Loss) By Component | 3 Months Ended
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Mar. 31, 2018
Equity [Abstract] |
Changes in Accumulated Other Comprehensive Income (Loss) By Component | CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT The following tables present the changes in accumulated other comprehensive income (loss) by component for the three months ended March 31, 2018 and 2017. All amounts are presented net of tax. Amounts in parentheses indicate reductions to accumulated other comprehensive income.
| Three Months Ended March 31, 2018
| Available-for-sale securities |  |  |  |
(amounts in thousands) | Unrealized Gains (Losses) | Foreign Currency Items | Total Unrealized Gains (Losses) |  | Unrealized Gains (Losses) on Cash Flow Hedges |  | Total
Balance - December 31, 2017 | $ | (249 | ) | $ | 88 |  | $ | (161 | ) |  | $ | (198 | ) |  | $ | (359 | )
Reclassification of the income tax effects of the Tax Cuts and Jobs Act (1) | (256 | ) | — |  | (256 | ) |  | (42 | ) |  | (298 | )
Reclassification of net unrealized gains on equity securities (1) | (953 | ) | (88 | ) | (1,041 | ) |  | — |  |  | (1,041 | )
Balance after reclassification adjustments on January 1, 2018 | (1,458 | ) | — |  | (1,458 | ) |  | (240 | ) |  | (1,698 | )
Other comprehensive income (loss) before reclassifications | (25,233 | ) | — |  | (25,233 | ) |  | 646 |  |  | (24,587 | )
Amounts reclassified from accumulated other comprehensive income (loss) to net income (2) | — |  | — |  | — |  |  | 97 |  |  | 97 |
Net current-period other comprehensive income (loss) | (25,233 | ) | — |  | (25,233 | ) |  | 743 |  |  | (24,490 | )
Balance - March 31, 2018 | $ | (26,691 | ) | $ | — |  | $ | (26,691 | ) |  | $ | 503 |  |  | $ | (26,188 | )
(1) Amounts reclassified from accumulated other comprehensive income (loss) on January 1, 2018 as a result of the adoption of ASU 2018-02 and ASU 2016-01 resulted in a decrease in accumulated other comprehensive income of $1.3 million and a corresponding increase in retained earnings for the same amount. See NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION for more information. (2) Reclassification amounts for available-for-sale securities are reported as gain (loss) on sale of investment securities on the consolidated statements of income. Reclassification amounts for cash flow hedges are reported as interest expense on FHLB advances on the consolidated statements of income.
| Three Months Ended March 31, 2017
| Available-for-sale securities |  |  |  |
(amounts in thousands) | Unrealized Gains (Losses) | Foreign Currency Items | Total Unrealized Gains (Losses) |  | Unrealized Gains (Losses) on Cash Flow Hedges |  | Total
Balance - December 31, 2016 | $ | (2,681 | ) | $ | — |  | $ | (2,681 | ) |  | $ | (2,211 | ) |  | $ | (4,892 | )
Other comprehensive income (loss) before reclassifications | (685 | ) | — |  | (685 | ) |  | 201 |  |  | (484 | )
Amounts reclassified from accumulated other comprehensive income (loss) to net income (1) | — |  | — |  | — |  |  | 504 |  |  | 504 |
Net current-period other comprehensive income (loss) | (685 | ) | — |  | (685 | ) |  | 705 |  |  | 20 |
Balance - March 31, 2017 | $ | (3,366 | ) | $ | — |  | $ | (3,366 | ) |  | $ | (1,506 | ) |  | $ | (4,872 | )
(1) | Reclassification amounts for available-for-sale securities are reported as gain (loss) on sale of investment securities on the consolidated statements of income. Reclassification amounts for cash flow hedges are reported as interest expense on FHLB advances on the consolidated statements of income.

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- Definition The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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- References No definition available. + Details
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