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Changes in Accumulated Other Comprehensive Income (Loss) By Component | 6 Months Ended
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Jun. 30, 2020
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 and six months ended June 30, 2020 and 2019. All amounts are presented net of tax. Amounts in parentheses indicate reductions to AOCI.
|  |  |  | Three Months Ended June 30, 2020 |  |  |  |
(amounts in thousands) |  |  |  | Unrealized Gains (Losses) on Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  | Total
Balance - March 31, 2020 |  |  |  | $ | 4,614 |  |  | $ | (34,789) |  |  | $ | (30,175) |
Unrealized gains (losses) arising during period, before tax |  |  |  | 35,315 |  |  | (6,369) |  |  | 28,946 |
Income tax effect |  |  |  | (9,182) |  |  | 1,684 |  |  | (7,498) |
Other comprehensive income (loss) before reclassifications |  |  |  | 26,133 |  |  | (4,685) |  |  | 21,448 |
Reclassification adjustments for (gains) losses included in net income, before tax |  |  |  | (4,353) |  |  | 2,718 |  |  | (1,635) |
Income tax effect |  |  |  | 1,131 |  |  | (734) |  |  | 397 |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  |  | (3,222) |  |  | 1,984 |  |  | (1,238) |
Net current-period other comprehensive income (loss) |  |  |  | 22,911 |  |  | (2,701) |  |  | 20,210 |
Balance - June 30, 2020 |  |  |  | $ | 27,525 |  |  | $ | (37,490) |  |  | $ | (9,965) |
|  |  | Six Months Ended June 30, 2020 |  |  |  |  |  |
(amounts in thousands) |  |  | Unrealized Gains (Losses) Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  |  |  | Total
Balance - December 31, 2019 |  |  | $ | 14,287 |  |  | $ | (15,537) |  |  |  |  | $ | (1,250) |
Unrealized gains (losses) arising during period, before tax |  |  | 26,217 |  |  | (34,066) |  |  |  |  | (7,849) |
Income tax effect |  |  | (6,816) |  |  | 9,035 |  |  |  |  | 2,219 |
Other comprehensive income (loss) before reclassifications |  |  | 19,401 |  |  | (25,031) |  |  |  |  | (5,630) |
Reclassification adjustments for (gains) losses included in net income, before tax |  |  | (8,328) |  |  | 4,196 |  |  |  |  | (4,132) |
Income tax effect |  |  | 2,165 |  |  | (1,118) |  |  |  |  | 1,047 |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  | (6,163) |  |  | 3,078 |  |  |  |  | (3,085) |
Net current-period other comprehensive income (loss) |  |  | 13,238 |  |  | (21,953) |  |  |  |  | (8,715) |
Balance - June 30, 2020 |  |  | $ | 27,525 |  |  | $ | (37,490) |  |  |  |  | $ | (9,965) |
(1)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. (2)Reclassification amounts for cash flow hedges are reported as interest expense for the applicable hedged items on the consolidated statements of income.
|  |  | Three Months Ended June 30, 2019 |  |  |  |
(amounts in thousands) |  |  | Unrealized Gains (Losses) on Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  | Total
Balance - March 31, 2019 |  |  | $ | (8,556) |  |  | $ | (6,363) |  |  | $ | (14,919) |
Unrealized gains (losses) arising during period, before tax |  |  | 20,755 |  |  | (14,102) |  |  | 6,653 |
Income tax effect |  |  | (5,397) |  |  | 3,667 |  |  | (1,730) |
Other comprehensive income (loss) before reclassifications |  |  | 15,358 |  |  | (10,435) |  |  | 4,923 |
Reclassification adjustments for losses (gains) included in net income, before tax |  |  | — |  |  | 4 |  |  | 4 |
Income tax effect |  |  | — |  |  | (1) |  |  | (1) |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  | — |  |  | 3 |  |  | 3 |
Net current-period other comprehensive income (loss) |  |  | 15,358 |  |  | (10,432) |  |  | 4,926 |
Balance - June 30, 2019 |  |  | $ | 6,802 |  |  | $ | (16,795) |  |  | $ | (9,993) |
|  |  | Six Months Ended June 30, 2019 |  |  |  |
(amounts in thousands) |  |  | Unrealized Gains (Losses) on Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  | Total
Balance - December 31, 2018 |  |  | $ | (21,741) |  |  | $ | (922) |  |  | $ | (22,663) |
Unrealized gains (losses) arising during period, before tax |  |  | 38,572 |  |  | (21,041) |  |  | 17,531 |
Income tax effect |  |  | (10,029) |  |  | 5,471 |  |  | (4,558) |
Other comprehensive income (loss) before reclassifications |  |  | 28,543 |  |  | (15,570) |  |  | 12,973 |
Reclassification adjustments for losses (gains) included in net income, before tax |  |  | — |  |  | (409) |  |  | (409) |
Income tax effect |  |  | — |  |  | 106 |  |  | 106 |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  | — |  |  | (303) |  |  | (303) |
Net current-period other comprehensive income |  |  | 28,543 |  |  | (15,873) |  |  | 12,670 |
Balance - June 30, 2019 |  |  | $ | 6,802 |  |  | $ | (16,795) |  |  | $ | (9,993) |
(1)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. (2)Reclassification amounts for cash flow hedges are reported as interest expense for the applicable hedged items 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://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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- References No definition available. + Details
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