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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 9 Months Ended
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Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of components of other comprehensive income (loss) | The following table presents the components of other comprehensive income for the three and nine months ended September 30, 2015 and 2014, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | 12,561 |  |  | $ | 4,998 |  |  | $ | 7,563 |
Less: Reclassification adjustment for losses realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securities | 12,561 |  |  | 4,998 |  |  | 7,563 |
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial losses | 419 |  |  | 165 |  |  | 254 |
Amortization of net transition obligation | 4 |  |  | 2 |  |  | 2 |
Amortization of prior service cost | 5 |  |  | 2 |  |  | 3 |
Defined benefit plans, net | 428 |  |  | 169 |  |  | 259 |
Other comprehensive loss | $ | 12,989 |  |  | $ | 5,167 |  |  | $ | 7,822 |
Three Months Ended September 30, 2014 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | (2,562 | ) |  | $ | (897 | ) |  | $ | (1,665 | )
Less: Reclassification adjustment for losses realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | (2,562 | ) |  | (897 | ) |  | (1,665 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial losses | 305 |  |  | 100 |  |  | 205 |
Amortization of net transition obligation | 4 |  |  | 1 |  |  | 3 |
Amortization of prior service cost | 5 |  |  | 1 |  |  | 4 |
Defined benefit plans, net | 314 |  |  | 102 |  |  | 212 |
Other comprehensive income | $ | (2,248 | ) |  | $ | (795 | ) |  | $ | (1,453 | )
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Nine Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | 3,285 |  |  | $ | 1,306 |  |  | $ | 1,979 |
Less: Reclassification adjustment for losses realized in net income | 1,866 |  |  | 743 |  |  | 1,123 |
Net unrealized losses on investment securities | 5,151 |  |  | 2,049 |  |  | 3,102 |
Defined benefit plans: |  |  |  |  |  |  |
Amortization of net actuarial losses | 1,260 |  |  | 499 |  |  | 761 |
Amortization of net transition obligation | 12 |  |  | 7 |  |  | 5 |
Amortization of prior service cost | 15 |  |  | 6 |  |  | 9 |
Defined benefit plans, net | 1,287 |  |  | 512 |  |  | 775 |
Other comprehensive loss | $ | 6,438 |  |  | $ | 2,561 |  |  | $ | 3,877 |
Nine Months Ended September 30, 2014 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 29,323 |  |  | $ | 11,744 |  |  | $ | 17,579 |
Less: Reclassification adjustment for losses realized in net income | 1,071 |  |  | 429 |  |  | 642 |
Net unrealized gains on investment securities | 30,394 |  |  | 12,173 |  |  | 18,221 |
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial losses | 915 |  |  | 343 |  |  | 572 |
Amortization of net transition obligation | 12 |  |  | 5 |  |  | 7 |
Amortization of prior service cost | 15 |  |  | 5 |  |  | 10 |
Defined benefit plans, net | 942 |  |  | 353 |  |  | 589 |
Other comprehensive income | $ | 31,336 |  |  | $ | 12,526 |  |  | $ | 18,810 |
Schedule of changes in each component of AOCI, net of tax | The following table presents the changes in each component of AOCI, net of tax, for the three and nine months ended September 30, 2015 and 2014:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income (Loss)
Three Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 9,125 |  |  | $ | (9,911 | ) |  | $ | (786 | )
Other comprehensive loss before reclassifications | 7,563 |  |  | — |  |  | 7,563 |
Amounts reclassified from AOCI | — |  |  | 259 |  |  | 259 |
Total other comprehensive income (loss) | 7,563 |  |  | 259 |  |  | 7,822 |
Balance at end of period | $ | 16,688 |  |  | $ | (9,652 | ) |  | $ | 7,036 |
Three Months Ended September 30, 2014 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 10,761 |  |  | $ | (6,343 | ) |  | $ | 4,418 |
Other comprehensive income before reclassifications | (1,665 | ) |  | — |  |  | (1,665 | )
Amounts reclassified from AOCI | — |  |  | 212 |  |  | 212 |
Total other comprehensive income | (1,665 | ) |  | 212 |  |  | (1,453 | )
Balance at end of period | $ | 9,096 |  |  | $ | (6,131 | ) |  | $ | 2,965 |
Nine Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 13,586 |  |  | $ | (10,427 | ) |  | $ | 3,159 |
Other comprehensive loss before reclassifications | 1,979 |  |  | — |  |  | 1,979 |
Amounts reclassified from AOCI | 1,123 |  |  | 775 |  |  | 1,898 |
Total other comprehensive income (loss) | 3,102 |  |  | 775 |  |  | 3,877 |
Balance at end of period | $ | 16,688 |  |  | $ | (9,652 | ) |  | $ | 7,036 |
Nine Months Ended September 30, 2014 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | (9,125 | ) |  | $ | (6,720 | ) |  | $ | (15,845 | )
Other comprehensive income before reclassifications | 17,579 |  |  | — |  |  | 17,579 |
Amounts reclassified from AOCI | 642 |  |  | 589 |  |  | 1,231 |
Total other comprehensive income | 18,221 |  |  | 589 |  |  | 18,810 |
Balance at end of period | $ | 9,096 |  |  | $ | (6,131 | ) |  | $ | 2,965 |
Schedule of amounts reclassified out of each component of AOCI | The following table presents the amounts reclassified out of each component of AOCI for the three and nine months ended September 30, 2015 and 2014:
| Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components | Three months ended September 30, |
(dollars in thousands) | 2015 |  | 2014 |
Sale of investment securities available for sale | $ | — |  |  | $ | — |  |  | Investment securities gains (losses)
| — |  |  | — |  |  | Tax benefit
| $ | — |  |  | $ | — |  |  | Net of tax
Amortization of defined benefit plan items |  |  |  |  |  |  |
Net actuarial losses | $ | (419 | ) |  | $ | (305 | ) |  | (1)
Net transition obligation | (4 | ) |  | (4 | ) |  | (1)
Prior service cost | (5 | ) |  | (5 | ) |  | (1)
| (428 | ) |  | (314 | ) |  | Total before tax
| 169 |  |  | 102 |  |  | Tax benefit
| $ | (259 | ) |  | $ | (212 | ) |  | Net of tax
Total reclassifications for the period | $ | (259 | ) |  | $ | (212 | ) |  | Net of tax
| Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components | Nine months ended September 30, |
(dollars in thousands) | 2015 |  | 2014 |
Sale of investment securities available for sale | $ | (1,866 | ) |  | $ | (1,071 | ) |  | Investment securities gains (losses)
| 743 |  |  | 429 |  |  | Tax benefit
| $ | (1,123 | ) |  | $ | (642 | ) |  | Net of tax
Amortization of defined benefit plan items |  |  |  |  |  |  |
Net actuarial losses | $ | (1,260 | ) |  | $ | (915 | ) |  | (1)
Net transition obligation | (12 | ) |  | (12 | ) |  | (1)
Prior service cost | (15 | ) |  | (15 | ) |  | (1)
| (1,287 | ) |  | (942 | ) |  | Total before tax
| 512 |  |  | 353 |  |  | Tax benefit
| $ | (775 | ) |  | $ | (589 | ) |  | Net of tax
Total reclassifications for the period | $ | (1,898 | ) |  | $ | (1,231 | ) |  | Net of tax
(1) | These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 14 for additional details).

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- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e526-108580 + Details
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