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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 6 Months Ended
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Jun. 30, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of components of other comprehensive income (loss) | The following tables present the components of other comprehensive income for the three and six months ended June 30, 2016 and 2015, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended June 30, 2016 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 9,737 |  |  | $ | 3,871 |  |  | $ | 5,866 |
Less: Reclassification adjustment for gains realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 9,737 |  |  | 3,871 |  |  | 5,866 |
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial losses | 366 |  |  | 124 |  |  | 242 |
Amortization of net transition obligation | 4 |  |  | 1 |  |  | 3 |
Amortization of prior service cost | 5 |  |  | 1 |  |  | 4 |
Defined benefit plans, net | 375 |  |  | 126 |  |  | 249 |
Other comprehensive income | $ | 10,112 |  |  | $ | 3,997 |  |  | $ | 6,115 |
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended June 30, 2015 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (20,752 | ) |  | $ | (8,259 | ) |  | $ | (12,493 | )
Less: Reclassification adjustment for losses realized in net income | 1,866 |  |  | 743 |  |  | 1,123 |
Net unrealized losses on investment securities | (18,886 | ) |  | (7,516 | ) |  | (11,370 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial losses | 421 |  |  | 170 |  |  | 251 |
Amortization of net transition obligation | 4 |  |  | 2 |  |  | 2 |
Amortization of prior service cost | 5 |  |  | 2 |  |  | 3 |
Defined benefit plans, net | 430 |  |  | 174 |  |  | 256 |
Other comprehensive loss | $ | (18,456 | ) |  | $ | (7,342 | ) |  | $ | (11,114 | )
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Six Months Ended June 30, 2016 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 29,420 |  |  | $ | 11,701 |  |  | $ | 17,719 |
Less: Reclassification adjustment for gains realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 29,420 |  |  | 11,701 |  |  | 17,719 |
Defined benefit plans: |  |  |  |  |  |  |
Amortization of net actuarial losses | 733 |  |  | 248 |  |  | 485 |
Amortization of net transition obligation | 8 |  |  | 2 |  |  | 6 |
Amortization of prior service cost | 10 |  |  | 2 |  |  | 8 |
Defined benefit plans, net | 751 |  |  | 252 |  |  | 499 |
Other comprehensive income | $ | 30,171 |  |  | $ | 11,953 |  |  | $ | 18,218 |
Six Months Ended June 30, 2015 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (9,276 | ) |  | $ | (3,692 | ) |  | $ | (5,584 | )
Less: Reclassification adjustment for losses realized in net income | 1,866 |  |  | 743 |  |  | 1,123 |
Net unrealized losses on investment securities | (7,410 | ) |  | (2,949 | ) |  | (4,461 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial losses | 841 |  |  | 335 |  |  | 506 |
Amortization of net transition obligation | 8 |  |  | 4 |  |  | 4 |
Amortization of prior service cost | 10 |  |  | 4 |  |  | 6 |
Defined benefit plans, net | 859 |  |  | 343 |  |  | 516 |
Other comprehensive loss | $ | (6,551 | ) |  | $ | (2,606 | ) |  | $ | (3,945 | )
Schedule of changes in each component of AOCI, net of tax | The following tables present the changes in each component of AOCI, net of tax, for the three and six months ended June 30, 2016 and 2015:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Three Months Ended June 30, 2016 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 21,034 |  |  | $ | (8,728 | ) |  | $ | 12,306 |
Other comprehensive income before reclassifications | 5,866 |  |  | — |  |  | 5,866 |
Amounts reclassified from AOCI | — |  |  | 249 |  |  | 249 |
Total other comprehensive income | 5,866 |  |  | 249 |  |  | 6,115 |
Balance at end of period | $ | 26,900 |  |  | $ | (8,479 | ) |  | $ | 18,421 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Three Months Ended June 30, 2015 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 20,495 |  |  | $ | (10,167 | ) |  | $ | 10,328 |
Other comprehensive loss before reclassifications | (12,493 | ) |  | — |  |  | (12,493 | )
Amounts reclassified from AOCI | 1,123 |  |  | 256 |  |  | 1,379 |
Total other comprehensive (loss) income | (11,370 | ) |  | 256 |  |  | (11,114 | )
Balance at end of period | $ | 9,125 |  |  | $ | (9,911 | ) |  | $ | (786 | )
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Six Months Ended June 30, 2016 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 9,181 |  |  | $ | (8,978 | ) |  | $ | 203 |
Other comprehensive income before reclassifications | 17,719 |  |  | — |  |  | 17,719 |
Amounts reclassified from AOCI | — |  |  | 499 |  |  | 499 |
Total other comprehensive income | 17,719 |  |  | 499 |  |  | 18,218 |
Balance at end of period | $ | 26,900 |  |  | $ | (8,479 | ) |  | $ | 18,421 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Six Months Ended June 30, 2015 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 13,586 |  |  | $ | (10,427 | ) |  | $ | 3,159 |
Other comprehensive loss before reclassifications | (5,584 | ) |  | — |  |  | (5,584 | )
Amounts reclassified from AOCI | 1,123 |  |  | 516 |  |  | 1,639 |
Total other comprehensive (loss) income | (4,461 | ) |  | 516 |  |  | (3,945 | )
Balance at end of period | $ | 9,125 |  |  | $ | (9,911 | ) |  | $ | (786 | )
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 six months ended June 30, 2016 and 2015:
| Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components | Three months ended June 30, |
(dollars in thousands) | 2016 |  | 2015 |
Sale of investment securities available for sale | $ | — |  |  | $ | (1,866 | ) |  | Investment securities losses
| — |  |  | 743 |  |  | Tax benefit
| $ | — |  |  | $ | (1,123 | ) |  | Net of tax
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial losses | $ | (366 | ) |  | $ | (421 | ) |  | (1)
Net transition obligation | (4 | ) |  | (4 | ) |  | (1)
Prior service cost | (5 | ) |  | (5 | ) |  | (1)
| (375 | ) |  | (430 | ) |  | Total before tax
| 126 |  |  | 174 |  |  | Tax benefit
| $ | (249 | ) |  | $ | (256 | ) |  | Net of tax
Total reclassifications for the period | $ | (249 | ) |  | $ | (1,379 | ) |  | Net of tax
| Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components | Six months ended June 30, |
(dollars in thousands) | 2016 |  | 2015 |
Sale of investment securities available for sale | $ | — |  |  | $ | (1,866 | ) |  | Investment securities losses
| — |  |  | 743 |  |  | Tax benefit
| $ | — |  |  | $ | (1,123 | ) |  | Net of tax
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial losses | $ | (733 | ) |  | $ | (841 | ) |  | (1)
Net transition obligation | (8 | ) |  | (8 | ) |  | (1)
Prior service cost | (10 | ) |  | (10 | ) |  | (1)
| (751 | ) |  | (859 | ) |  | Total before tax
| 252 |  |  | 343 |  |  | Tax benefit
| $ | (499 | ) |  | $ | (516 | ) |  | Net of tax
Total reclassifications for the period | $ | (499 | ) |  | $ | (1,639 | ) |  | 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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