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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 3 Months Ended
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Mar. 31, 2024
OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract] |
Schedule of Changes in Accumulated Other Comprehensive Income (loss) | The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended March 31, 2024 and 2023, 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, 2024 |  | $ | (154,460) |  |  | $ | (735) |  |  | $ | (155,195) |
Other comprehensive income (loss) before reclassification |  | (12,157) |  |  | 0 |  |  | (12,157) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 428 |  |  | 11 |  |  | 439 |
Net current period other comprehensive income (loss) |  | (11,729) |  |  | 11 |  |  | (11,718) |
Balance at March 31, 2024 |  | $ | (166,189) |  |  | $ | (724) |  |  | $ | (166,913) |
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at January 1, 2023 |  | $ | (188,154) |  |  | $ | (769) |  |  | $ | (188,923) |
Other comprehensive income (loss) before reclassification |  | 21,167 |  |  | 0 |  |  | 21,167 |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 375 |  |  | 11 |  |  | 386 |
Net current period other comprehensive income (loss) |  | 21,542 |  |  | 11 |  |  | 21,553 |
Balance at March 31, 2023 |  | $ | (166,612) |  |  | $ | (758) |  |  | $ | (167,370) |
Schedule of Reclassification Accumulated Other Comprehensive Income (loss) | Reclassifications out of accumulated comprehensive income (loss) for the three months ended March 31, 2024 are as follows:
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amount Reclassified From Accumulated Other Comprehensive Income (Loss) |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  |  |  |
Amortization of unrealized losses on held-to-maturity securities |  | $ | (496) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities |  | (46) |  |  | Net securities gains (losses)
Tax effect |  | 114 |  |  | Income tax expense
|  | (428) |  |  | Net of tax
Amortization of defined benefit pension items |  | (15) |  |  | Other expense
Tax effect |  | 4 |  |  | Income tax expense
|  | (11) |  |  | Net of tax
Total reclassifications for the period |  | $ | (439) |  |  | Net income
Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2023 are as follows:
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amount Reclassified From Accumulated Other Comprehensive Income (Loss) |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  |  |  |
Amortization of unrealized losses on held-to-maturity securities |  | $ | (491) |  |  | Interest income
Tax effect |  | 100 |  |  | Income tax expense
|  | (375) |  |  | Net of tax
Amortization of defined benefit pension items |  | (15) |  |  | Other expense
Tax effect |  | 4 |  |  | Income tax expense
|  | (11) |  |  | Net of tax
Total reclassifications for the period |  | $ | (386) |  |  | Net income

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