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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 12 Months Ended
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Dec. 31, 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 years ended December 31, 2024 and 2023, all shown net of tax:
(dollars in thousands) | Unrealized Gains and (Losses) on Available-for-Sale Securities |  | Defined Benefit Pension Items |  | Total
Balance at January 1, 2024 | $ | (154,460) |  |  | $ | (735) |  |  | $ | (155,195) |
Other comprehensive income (loss) before reclassification | (13,058) |  |  | 121 |  |  | (12,937) |
Amounts reclassified from accumulated other comprehensive income (loss) | 1,586 |  |  | 46 |  |  | 1,632 |
Net current period other comprehensive income (loss) | (11,472) |  |  | 167 |  |  | (11,305) |
Balance at December 31, 2024 | $ | (165,932) |  |  | $ | (568) |  |  | $ | (166,500) |
(dollars in thousands) | Unrealized Gains and (Losses) on Available-for-Sale Securities |  | Defined Benefit Pension Items |  | Total
Balance at January 1, 2023 | $ | (188,154) |  |  | $ | (769) |  |  | $ | (188,923) |
Other comprehensive income (loss) before reclassification | 32,105 |  |  | (10) |  |  | 32,095 |
Amounts reclassified from accumulated other comprehensive income (loss) | 1,589 |  |  | 44 |  |  | 1,633 |
Net current period other comprehensive income (loss) | 33,694 |  |  | 34 |  |  | 33,728 |
Balance at December 31, 2023 | $ | (154,460) |  |  | $ | (735) |  |  | $ | (155,195) |
NOTE 20 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (continued) Reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2024, 2023 and 2022 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
2024 |  |  |
(dollars in thousands) |  |  |
Amortization of unrealized losses on held-to-maturity securities | $ | (1,962) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities | (46) |  |  | Net securities gains (losses)
Tax effect | 422 |  |  | Income tax expense
Subtotal | (1,586) |  |  | Net of tax
Amortization of defined benefit pension items(1) | (62) |  |  | Salaries and employee benefits
Tax effect | 16 |  |  | Income tax expense
Subtotal | (46) |  |  | Net of tax
Total reclassifications for the period | $ | (1,632) |  |  | Net income
2023 |  |  |
(dollars in thousands) |  |  |
Amortization of unrealized losses on held-to-maturity securities | $ | (1,987) |  |  | Interest income
Realized gains and (losses) on available-for-sale securities | (25) |  |  | Net securities gains (losses)
Tax effect | 423 |  |  | Income tax expense
Subtotal | (1,589) |  |  | Net of tax
Amortization of defined benefit pension items(1) | (59) |  |  | Salaries and employee benefits
Tax effect | 15 |  |  | Income tax expense
Subtotal | (44) |  |  | Net of tax
Total reclassifications for the period | $ | (1,633) |  |  | Net income
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 (losses)
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
(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://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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