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Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2023

Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent, Alternative [Abstract]

Accumulated Other Comprehensive Income (Loss).

Accumulated Other Comprehensive Income (Loss)

The following tables present changes in AOCI by component, net of tax, for the periods indicated (dollars in thousands):

			Three Months Ended September 30,
			2023																		2022
			Before Tax						Tax Effect						Net of Tax						Before Tax						Tax Effect						Net of Tax
Unrealized/Unrecognized gains (losses) on debt securities
Balance at beginning of period			$	(335,359)					$	95,591					$	(239,768)					$	(277,310)					$	79,047					$	(198,263)
Unrealized holding gains (losses) on debt securities available for sale, net			(37,696)						10,746						(26,950)						(96,937)						27,631						(69,306)
Amounts reclassified from AOCI, net			33						(9)						24						74						(21)						53
Amortization of unrecognized losses on securities transferred to held to maturity			1,476						(420)						1,056						1,806						(515)						1,291
Balance at end of period			$	(371,546)					$	105,908					$	(265,638)					$	(372,367)					$	106,142					$	(266,225)
Unrealized gains (losses) on cash flow hedges
Balance at beginning of period			$	(29,586)					$	8,433					$	(21,153)					$	(17,963)					$	5,119					$	(12,844)
Unrealized holding gains (losses) on cash flow hedges, net			(7,797)						2,220						(5,577)						(14,253)						4,061						(10,192)
Amounts reclassified from AOCI, net			2,290						(652)						1,638						370						(104)						266
Balance at end of period			$	(35,093)					$	10,001					$	(25,092)					$	(31,846)					$	9,076					$	(22,770)
Total AOCI			$	(406,639)					$	115,909					$	(290,730)					$	(404,213)					$	115,218					$	(288,995)

			Nine Months Ended September 30,
			2023																		2022
			Before Tax						Tax Effect						Net of Tax						Before Tax						Tax Effect						Net of Tax
Unrealized/Unrecognized gains (losses) on debt securities
Balance at beginning of period			$	(352,878)					$	100,585					$	(252,293)					$	(32,272)					$	9,199					$	(23,073)
Unrealized holding gains (losses) on debt securities available for sale, net			(23,600)						6,728						(16,872)						(296,507)						84,519						(211,988)
Unrecognized losses on debt securities transferred to held to maturity from available for sale			—						—						—						(48,456)						13,812						(34,644)
Amounts reclassified from AOCI, net			207						(59)						148						(28)						8						(20)
Amortization of unrecognized losses on securities transferred to held to maturity			4,725						(1,346)						3,379						4,896						(1,396)						3,500
Balance at end of period			$	(371,546)					$	105,908					$	(265,638)					$	(372,367)					$	106,142					$	(266,225)
Unrealized gains (losses) on cash flow hedges
Balance at beginning of period			$	(29,350)					$	8,365					$	(20,985)					$	(958)					$	273					$	(685)
Unrealized holding gains (losses) on cash flow hedges, net			(11,975)						3,412						(8,563)						(30,191)						8,604						(21,587)
Amounts reclassified from AOCI, net			6,232						(1,776)						4,456						(697)						199						(498)
Balance at end of period			$	(35,093)					$	10,001					$	(25,092)					$	(31,846)					$	9,076					$	(22,770)
Total AOCI			$	(406,639)					$	115,909					$	(290,730)					$	(404,213)					$	115,218					$	(288,995)

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- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//220/tableOfContent

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- References

No definition available.

+ Details

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