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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2023

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

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

NOTE 20. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

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

			Year Ended December 31, 2023
			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)
Unrealized holding gains (losses) on debt securities available for sale, net			58,498						(16,674)						41,824
Amounts reclassified from AOCI, net			5,503						(1,569)						3,934
Amortization of unrecognized losses on securities transferred to held to maturity			6,189						(1,763)						4,426
Balance at end of period			$	(282,688)					$	80,579					$	(202,109)
Unrealized gains (losses) on cash flow hedges
Balance at beginning of period			$	(29,350)					$	8,365					$	(20,985)
Unrealized holding gains (losses) on cash flow hedges, net			(2,567)						732						(1,835)
Amounts reclassified from AOCI, net			8,569						(2,443)						6,126
Balance at end of period			$	(23,348)					$	6,654					$	(16,694)
Total AOCI			$	(306,036)					$	87,233					$	(218,803)

									Year Ended December 31, 2022
																					Before Tax						Tax Effect						Net of Tax
Unrealized/Unrecognized gains (losses) on debt securities
Balance at beginning of period																					$	(32,272)					$	9,199					$	(23,073)
Unrealized holding gains (losses) on debt securities available for sale, net																					(278,762)						79,460						(199,302)
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																					(26)						7						(19)
Amortization of unrecognized losses on securities transferred to held to maturity																					6,638						(1,893)						4,745
Balance at end of period																					$	(352,878)					$	100,585					$	(252,293)
Unrealized gains (losses) on cash flow hedges
Balance at beginning of period																					$	(958)					$	273					$	(685)
Unrealized holding gains (losses) on cash flow hedges, net																					(28,975)						8,258						(20,717)
Amounts reclassified from AOCI, net																					583						(166)						417
Balance at end of period																					$	(29,350)					$	8,365					$	(20,985)
Total AOCI																					$	(382,228)					$	108,950					$	(273,278)

															Year Ended December 31, 2021
																																							Before Tax						Tax Effect						Net of Tax
Unrealized/Unrecognized gains (losses) on debt securities
Balance at beginning of period																																							$	49,644					$	(14,151)					$	35,493
Unrealized holding gains (losses) on debt securities available for sale, net																																							(81,977)						23,367						(58,610)
Amounts reclassified from AOCI, net																																							61						(17)						44
Balance at end of period																																							$	(32,272)					$	9,199					$	(23,073)
Unrealized gains (losses) on cash flow hedges
Balance at beginning of period																																							$	(3,055)					$	871					$	(2,184)
Unrealized holding gains (losses) on cash flow hedges, net																																							1,030						(294)						736
Amounts reclassified from AOCI, net																																							1,067						(304)						763
Balance at end of period																																							$	(958)					$	273					$	(685)
Total AOCI																																							$	(33,230)					$	9,472					$	(23,758)

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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.

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