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ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables) | 6 Months Ended
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Jun. 30, 2022
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract] |
Schedule of Changes in Accumulated Other Comprehensive Income | The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended June 30, 2022 and 2021, all shown net of tax:
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at April 1, 2022 |  | $ | (92,751) |  |  | $ | (936) |  |  | $ | (93,687) |
Other comprehensive income (loss) before reclassification |  | (65,179) |  |  | 0 |  |  | (65,179) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 305 |  |  | 27 |  |  | 332 |
Net current period other comprehensive income (loss) |  | (64,874) |  |  | 27 |  |  | (64,847) |
Balance at June 30, 2022 |  | $ | (157,625) |  |  | $ | (909) |  |  | $ | (158,534) |
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at April 1, 2021 |  | $ | 16,503 |  |  | $ | (1,393) |  |  | $ | 15,110 |
Other comprehensive income (loss) before reclassification |  | 7,151 |  |  | 0 |  |  | 7,151 |
Amounts reclassified from accumulated other comprehensive income (loss) |  | (35) |  |  | 45 |  |  | 10 |
Net current period other comprehensive income (loss) |  | 7,116 |  |  | 45 |  |  | 7,161 |
Balance at June 30, 2021 |  | $ | 23,619 |  |  | $ | (1,348) |  |  | $ | 22,271 |
The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the six months ended June 30, 2022 and 2021, all shown net of tax:
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at January 1, 2022 |  | $ | 17,056 |  |  | $ | (963) |  |  | $ | 16,093 |
Other comprehensive income (loss) before reclassification |  | (174,986) |  |  | 0 |  |  | (174,986) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 305 |  |  | 54 |  |  | 359 |
Net current period other comprehensive income (loss) |  | (174,681) |  |  | 54 |  |  | (174,627) |
Balance at June 30, 2022 |  | $ | (157,625) |  |  | $ | (909) |  |  | $ | (158,534) |
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at January 1, 2021 |  | $ | 29,182 |  |  | $ | (1,438) |  |  | $ | 27,744 |
Other comprehensive income (loss) before reclassification |  | (4,933) |  |  | 0 |  |  | (4,933) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | (630) |  |  | 90 |  |  | (540) |
Net current period other comprehensive income (loss) |  | (5,563) |  |  | 90 |  |  | (5,473) |
Balance at June 30, 2021 |  | $ | 23,619 |  |  | $ | (1,348) |  |  | $ | 22,271 |
Schedule of Reclassification Accumulated Other Comprehensive Income | Reclassifications out of other accumulated comprehensive loss for the three months ended June 30, 2022 are as follows:
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amount Reclassified From Accumulated Other Comprehensive Income |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  |  |  |
Amortization of unrealized losses on held-to-maturity securities |  | (386) |  |  | Interest income
Tax effect |  | 81 |  |  | Income tax expense
|  | (305) |  |  | Net of tax
Amortization of defined benefit pension items |  | (36) |  |  | Other expense
Tax effect |  | 9 |  |  | Income tax expense
|  | (27) |  |  | Net of tax
Total reclassifications for the period |  | $ | (332) |  |  | Net income
Reclassifications out of other accumulated comprehensive income for the three months ended June 30, 2021 are as follows:
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amount Reclassified From Accumulated Other Comprehensive Income |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  |  |  |
Realized gains and losses on available-for-sale securities |  | $ | 44 |  |  | Net securities gains
Tax effect |  | (9) |  |  | Income tax expense
|  | 35 |  |  | Net of tax
Amortization of defined benefit pension items |  | (60) |  |  | Other expense
Tax effect |  | 15 |  |  | Income tax expense
|  | (45) |  |  | Net of tax
Total reclassifications for the period |  | $ | (10) |  |  | Net income
Reclassifications out of other accumulated comprehensive loss for the six months ended June 30, 2022 are as follows:
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amount Reclassified From Accumulated Other Comprehensive Income |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  |  |  |
Amortization of unrealized losses on held-to-maturity securities |  | (386) |  |  | Interest income
Tax effect |  | 81 |  |  | Income tax expense
|  | (305) |  |  | Net of tax
Amortization of defined benefit pension items |  | (72) |  |  | Other expense
Tax effect |  | 18 |  |  | Income tax expense
|  | (54) |  |  | Net of tax
Total reclassifications for the period |  | $ | (359) |  |  | Net income
Reclassifications out of other accumulated comprehensive income for the six months ended June 30, 2021 are as follows:
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amount Reclassified From Accumulated Other Comprehensive Income |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  |  |  |
Realized gains and losses on available-for-sale securities |  | $ | 797 |  |  | Net securities gains
Tax effect |  | (167) |  |  | Income tax expense
|  | 630 |  |  | Net of tax
Amortization of defined benefit pension items |  | (120) |  |  | Other expense
Tax effect |  | 30 |  |  | Income tax expense
|  | (90) |  |  | Net of tax
Total reclassifications for the period |  | $ | 540 |  |  | Net income

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