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CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables) | 3 Months Ended
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Mar. 31, 2018
Stockholders' Equity Note [Abstract] |
Schedule of Actual and Required Capital Ratios | The actual and required capital ratios were as follows:
|  | March 31, 2018 |  | Regulatory Minimum to be Well Capitalized |  | December 31, 2017 |  | Regulatory Minimum to be Well Capitalized
Company (consolidated) |  |  |  |  |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 12.8 | % |  | N/A |  |  | 12.4 | % |  | N/A |
Common equity tier 1 capital to risk weighted assets |  | 11.3 |  |  | N/A |  |  | 11.0 |  |  | N/A |
Tier 1 capital to risk weighted assets |  | 11.5 |  |  | N/A |  |  | 11.2 |  |  | N/A |
Tier 1 capital to average assets |  | 9.0 |  |  | N/A |  |  | 9.0 |  |  | N/A |
Bank |  |  |  |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 12.0 | % |  | 8.0 | % |  | 11.2 | % |  | 8.0 | %
Common equity tier 1 capital to risk weighted assets |  | 11.1 |  |  | 4.5 |  |  | 10.3 |  |  | 4.5 |
Tier 1 capital to risk weighted assets |  | 11.1 |  |  | 6.0 |  |  | 10.3 |  |  | 6.0 |
Tier 1 capital to average assets |  | 8.7 |  |  | 4.0 |  |  | 8.3 |  |  | 4.0 |
Schedule of Components of Accumulated Other Comprehensive Income | Components of accumulated other comprehensive income is as follows:
(In thousands) |  | March 31, 2018 |  | December 31, 2017
Other accumulated comprehensive income, before tax: |  |  |  |  |  |
Net unrealized holding loss on AFS securities |  | $ | (17,507 | ) |  | $ | 10,034 |
Net unrealized holding loss on pension plans |  | (3,048 | ) |  | (3,048 | )
Income taxes related to items of accumulated other comprehensive income: |  |  |  |  |  |
Net unrealized holding gain on AFS securities |  | 4,325 |  |  | (4,026 | )
Net unrealized holding loss on pension plans |  | 803 |  |  | 1,201 |
Accumulated other comprehensive (loss)/income |  | $ | (15,427 | ) |  | $ | 4,161 |
Schedule of Components of Other Comprehensive Income | The following table presents the components of other comprehensive income for the three months ended March 31, 2018 and 2017:
(In thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended March 31, 2018 |  |  |  |  |  |  |  |  |
Net unrealized holding (loss) on AFS securities: |  | x |  |  |  |  |  |
Net unrealized (losses) arising during the period |  | $ | (19,162 | ) |  | $ | 4,931 |  |  | $ | (14,231 | )
Less: reclassification adjustment for losses realized in net income |  | — |  |  | — |  |  | — |
Net unrealized holding (loss) on AFS securities |  | (19,162 | ) |  | 4,931 |  |  | (14,231 | )
Other comprehensive (loss) |  | $ | (19,162 | ) |  | $ | 4,931 |  |  | $ | (14,231 | )
Less: reclassification related to adoption of ASU 2016-01 |  | 8,379 |  |  | (2,126 | ) |  | 6,253 |
Less: reclassification related to adoption of ASU 2018-02 |  | — |  |  | (896 | ) |  | (896 | )
Total change to accumulated other comprehensive (loss) |  | (27,541 | ) |  | 7,953 |  |  | (19,588 | )
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |
Net unrealized holding gain on AFS securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period |  | $ | 3,137 |  |  | $ | (1,173 | ) |  | $ | 1,964 |
Less: reclassification adjustment for gains realized in net income |  | 12,570 |  |  | (4,713 | ) |  | 7,857 |
Net unrealized holding (loss) on AFS securities |  | (9,433 | ) |  | 3,540 |  |  | (5,893 | )
Net unrealized loss on cash flow hedging derivatives: |  |  |  |  |  |  |  |
Net unrealized (loss) arising during the period |  | (449 | ) |  | 180 |  |  | (269 | )
Less: reclassification adjustment for (losses) realized in net income |  | (7,022 | ) |  | 2,768 |  |  | (4,254 | )
Net unrealized gain on cash flow hedging derivatives |  | 6,573 |  |  | (2,588 | ) |  | 3,985 |
Other comprehensive (loss) |  | $ | (2,860 | ) |  | $ | 952 |  |  | $ | (1,908 | )
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income | The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three months ended March 31, 2018 and 2017:
(In thousands) |  | Net unrealized holding gain on AFS Securities |  | Net loss on effective cash flow hedging derivatives |  | Net unrealized holding loss on pension plans |  | Total
Three Months Ended March 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | 6,008 |  |  | $ | — |  |  | $ | (1,847 | ) |  | $ | 4,161 |
Other comprehensive loss before reclassifications |  | (14,231 | ) |  | — |  |  | — |  |  | (14,231 | )
Less: amounts reclassified from accumulated other comprehensive income (loss) |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive loss |  | (14,231 | ) |  | — |  |  | — |  |  | (14,231 | )
Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02 |  | $ | 4,959 |  |  | $ | — |  |  | $ | 398 |  |  | $ | 5,357 |
Balance at End of Period |  | $ | (13,182 | ) |  | $ | — |  |  | $ | (2,245 | ) |  | $ | (15,427 | )
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | 15,541 |  |  | $ | (3,985 | ) |  | $ | (1,790 | ) |  | $ | 9,766 |
Other comprehensive (loss) gain before reclassifications |  | 1,964 |  |  | (269 | ) |  | — |  |  | 1,695 |
Less: amounts reclassified from accumulated other comprehensive income (loss) |  | 7,857 |  |  | (4,254 | ) |  | — |  |  | 3,603 |
Total other comprehensive (loss) income |  | (5,893 | ) |  | 3,985 |  |  | — |  |  | (1,908 | )
Balance at End of Period |  | $ | 9,648 |  |  | $ | — |  |  | $ | (1,790 | ) |  | $ | 7,858 |
Schedule of Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income | The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three months ended March 31, 2018 and 2017:
|  |  |  |  |  | Affected Line Item in the
|  | Three Months Ended March 31, |  | Statement where Net Income
(In thousands) |  | 2018 |  | 2017 |  | is Presented
Realized gains on AFS securities: |  |  |  |  |  |  |  |
|  | $ | — |  |  | $ | 12,570 |  |  | Non-interest income
|  | — |  |  | (4,713 | ) |  | Tax expense
|  | — |  |  | 7,857 |  |  | Net of tax
Realized (losses) on cash flow hedging derivatives: |  |  |  |  |  |  |  |
|  | — |  |  | (393 | ) |  | Interest expense
|  | — |  |  | (6,629 | ) |  | Non-interest expense
|  | — |  |  | 2,768 |  |  | Tax benefit
|  | — |  |  | (4,254 | ) |  | Net of tax
Realized gains on pension plans: |  |  |  |  |  |  |  |
|  | — |  |  | — |  |  | Non-interest income
|  | — |  |  | — |  |  | Tax expense
|  | — |  |  | — |  |  | Net of tax
Total reclassifications for the period |  | $ | — |  |  | $ | 3,603 |  |  | Net of tax

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