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Changes In Accumulated Other Comprehensive Income (Loss) By Component | 12 Months Ended
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Dec. 31, 2019
Equity [Abstract] |
Changes in Accumulated Other Comprehensive Income (Loss) By Component | CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT The following table presents the changes in accumulated other comprehensive income (loss) by component for the years ended December 31, 2019 and 2018. Amounts in parentheses indicate reductions to accumulated other comprehensive income (loss).
| Available for Sale Securities |  |  |  |  |  |  |  |
(amounts in thousands) | Unrealized Gains (Losses) |  | Foreign Currency Items |  | Total Unrealized Gains (Losses) (2) |  | Unrealized Gains (Losses) on Cash Flow Hedges (3) |  | 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 the 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) |
Current period: |  |  |  |  |  |  |  |  |
Unrealized gains (losses) arising during period, before tax | (46,069) |  |  | — |  |  | (46,069) |  |  | 1,995 |  |  | (44,074) |
Income tax effect | 11,978 |  |  | — |  |  | 11,978 |  |  | (518) |  |  | 11,460 |
Other comprehensive income (loss) before reclassifications | (34,091) |  |  | — |  |  | (34,091) |  |  | 1,477 |  |  | (32,614) |
Reclassification adjustments for losses (gains) included in net income, before tax | 18,659 |  |  | — |  |  | 18,659 |  |  | (2,917) |  |  | 15,742 |
Income tax effect | (4,851) |  |  | — |  |  | (4,851) |  |  | 758 |  |  | (4,093) |
Amounts reclassified from accumulated other comprehensive income (loss) to net income | 13,808 |  |  | — |  |  | 13,808 |  |  | (2,159) |  |  | 11,649 |
Net current-period other comprehensive income (loss) | (20,283) |  |  | — |  |  | (20,283) |  |  | (682) |  |  | (20,965) |
Balance, December 31, 2018 | (21,741) |  |  | — |  |  | (21,741) |  |  | (922) |  |  | (22,663) |
Current period: |  |  |  |  |  |  |  |  |
Unrealized gains (losses) arising during period, before tax | 49,688 |  |  | — |  |  | 49,688 |  |  | (21,157) |  |  | 28,531 |
Income tax effect | (12,919) |  |  | — |  |  | (12,919) |  |  | 5,501 |  |  | (7,418) |
Other comprehensive income (loss) before reclassifications | 36,769 |  |  | — |  |  | 36,769 |  |  | (15,656) |  |  | 21,113 |
Reclassification adjustments for losses (gains) included in net income, before tax | (1,001) |  |  | — |  |  | (1,001) |  |  | 1,407 |  |  | 406 |
Income, tax effect | 260 |  |  | — |  |  | 260 |  |  | (366) |  |  | (106) |
Amounts reclassified from accumulated other comprehensive income (loss) to net income | (741) |  |  | — |  |  | (741) |  |  | 1,041 |  |  | 300 |
Net current-period other comprehensive income (loss) | 36,028 |  |  | — |  |  | 36,028 |  |  | (14,615) |  |  | 21,413 |
Balance, December 31, 2019 | $ | 14,287 |  |  | $ | — |  |  | $ | 14,287 |  |  | $ | (15,537) |  |  | $ | (1,250) |
(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. (2)Reclassification amounts for available for sale debt securities are reported as gain or loss on sale of investment securities on the consolidated statements of income. (3)Reclassification amounts for cash flow hedges are reported as interest expense for the applicable hedged items on the consolidated statements of income or other non-interest income on the consolidated statements of income for gains recognized from the discontinuance of cash flow hedge accounting for certain interest rate swaps. No cash flow hedges were discontinued during the year ended December 31, 2019. During the year ended December 31, 2018, a reclassification amount of $95 thousand ($70 thousand net of taxes) was reported as a reduction to interest expense on FHLB advances on the consolidated statements of income and a reclassification amount of $2.8 million ($2.1 million net of taxes) was reported as other non-interest income on the consolidated statements of income from the discontinuance of cash flow hedge accounting for certain interest rate swaps.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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