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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 6 Months Ended
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Jun. 30, 2024
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 the three months ended June 30, 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 April 1, 2024 |  | $ | (166,189) |  |  | $ | (724) |  |  | $ | (166,913) |
Other comprehensive income (loss) before reclassification |  | (3,943) |  |  | 0 |  |  | (3,943) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 386 |  |  | 12 |  |  | 398 |
Net current period other comprehensive income (loss) |  | (3,557) |  |  | 12 |  |  | (3,545) |
Balance at June 30, 2024 |  | $ | (169,746) |  |  | $ | (712) |  |  | $ | (170,458) |
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at April 1, 2023 |  | $ | (166,612) |  |  | $ | (758) |  |  | $ | (167,370) |
Other comprehensive income (loss) before reclassification |  | (10,674) |  |  | 0 |  |  | (10,674) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 388 |  |  | 11 |  |  | 399 |
Net current period other comprehensive income (loss) |  | (10,286) |  |  | 11 |  |  | (10,275) |
Balance at June 30, 2023 |  | $ | (176,898) |  |  | $ | (747) |  |  | $ | (177,645) |
The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the six months ended June 30, 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 |  | (16,100) |  |  | 0 |  |  | (16,100) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 814 |  |  | 23 |  |  | 837 |
Net current period other comprehensive income (loss) |  | (15,286) |  |  | 23 |  |  | (15,263) |
Balance at June 30, 2024 |  | $ | (169,746) |  |  | $ | (712) |  |  | $ | (170,458) |
(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 |  | 10,493 |  |  | 0 |  |  | 10,493 |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 763 |  |  | 22 |  |  | 785 |
Net current period other comprehensive income (loss) |  | 11,256 |  |  | 22 |  |  | 11,278 |
Balance at June 30, 2023 |  | $ | (176,898) |  |  | $ | (747) |  |  | $ | (177,645) |
Reclassifications out of other accumulated other comprehensive income (loss) for the three months ended June 30, 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 |  | $ | (489) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities |  | 0 |  |  | Net securities gains (losses)
Tax effect |  | 103 |  |  | Income tax expense
|  | (386) |  |  | Net of tax
Amortization of defined benefit pension items |  | (16) |  |  | Other expense
Tax effect |  | 4 |  |  | Income tax expense
|  | (12) |  |  | Net of tax
Total reclassifications for the period |  | $ | (398) |  |  | Net income
Reclassifications out of other accumulated comprehensive income (loss) for the three months ended June 30, 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 |  | $ | (494) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities |  | 3 |  |  | Net securities gains (losses)
Tax effect |  | 103 |  |  | Income tax expense
|  | (388) |  |  | 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 |  | $ | (399) |  |  | Net income
Reclassifications out of accumulated comprehensive income (loss) for the six months ended June 30, 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 |  | $ | (985) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities |  | (46) |  |  | Net securities gains (losses)
Tax effect |  | 217 |  |  | Income tax expense
|  | (814) |  |  | Net of tax
Amortization of defined benefit pension items |  | (31) |  |  | Other expense
Tax effect |  | 8 |  |  | Income tax expense
|  | (23) |  |  | Net of tax
Total reclassifications for the period |  | $ | (837) |  |  | Net income
Reclassifications out of accumulated other comprehensive income (loss) for the six months ended June 30, 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 |  | $ | (985) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities |  | 19 |  |  | Net securities gains (losses)
Tax effect |  | 203 |  |  | Income tax expense
|  | (763) |  |  | Net of tax
Amortization of defined benefit pension items |  | (30) |  |  | Other expense
Tax effect |  | 8 |  |  | Income tax expense
|  | (22) |  |  | Net of tax
Total reclassifications for the period |  | $ | (785) |  |  | Net income

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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/1943274/2147477250/944-220-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/1943274/2147478524/942-220-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 + Details
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