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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 12 Months Ended
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Dec. 31, 2022
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for December 31, 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 | (206,392) |  |  | 86 |  |  | (206,306) |
Amounts reclassified from accumulated other comprehensive income (loss) | 1,182 |  |  | 108 |  |  | 1,290 |
Net current period other comprehensive income (loss) | (205,210) |  |  | 194 |  |  | (205,016) |
Balance at December 31, 2022 | $ | (188,154) |  |  | $ | (769) |  |  | $ | (188,923) |
(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 | (11,496) |  |  | 293 |  |  | (11,203) |
Amounts reclassified from accumulated other comprehensive income (loss) | (630) |  |  | 182 |  |  | (448) |
Net current period other comprehensive income (loss) | (12,126) |  |  | 475 |  |  | (11,651) |
Balance at December 31, 2021 | $ | 17,056 |  |  | $ | (963) |  |  | $ | 16,093 |
NOTE 20 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (continued) Reclassifications out of accumulated other comprehensive income for the years ended December 31, 2022, 2021 and 2020 are as follows:
Details about Accumulated Other Comprehensive Income Components | Amount Reclassified From Accumulated Other Comprehensive Income (Loss) |  | Affected Line Item in the Statement Where Net Income is Presented
2022 |  |  |
(dollars in thousands) |  |  |
Amortization of unrealized losses on held-to-maturity securities | $ | (1,518) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities | 21 |  |  | Net securities gains
Tax effect | 315 |  |  | Income tax expense
Subtotal | (1,182) |  |  | Net of tax
Amortization of defined benefit pension items(1) | (144) |  |  | Salaries and employee benefits
Tax effect | 36 |  |  | Income tax expense
Subtotal | (108) |  |  | Net of tax
Total reclassifications for the period | $ | (1,290) |  |  | Net income
2021 |  |  |
(dollars in thousands) |  |  |
Realized gains and (losses) on available-for-sale securities | $ | 797 |  |  | Net securities gains
Tax effect | (167) |  |  | Income tax expense
Subtotal | 630 |  |  | Net of tax
Amortization of defined benefit pension items(1) | (242) |  |  | Salaries and employee benefits
Tax effect | 60 |  |  | Income tax expense
Subtotal | (182) |  |  | Net of tax
Total reclassifications for the period | $ | 448 |  |  | Net income
2020 |  |  |
(dollars in thousands) |  |  |
Realized gains and (losses) on available-for-sale securities | $ | 433 |  |  | Net securities gains
Tax effect | (91) |  |  | Income tax expense
Subtotal | 342 |  |  | Net of tax
Amortization of defined benefit pension items(1) | (251) |  |  | Salaries and employee benefits
Tax effect | 63 |  |  | Income tax expense
Subtotal | (188) |  |  | Net of tax
Total reclassifications for the period | $ | 154 |  |  | Net income
(1)Included in the computation of net pension plan expense as more fully discussed in Note 10 – Pension and Other Postretirement Plans.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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