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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 9 Months Ended
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Sep. 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 nine months ended September 30, 2016 and 2015, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2016 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the perio d | $ | (3,390 | ) |  | $ | (1,348 | ) |  | $ | (2,042 | )
Less: Reclassification adjustment for gains realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securitie s | (3,390 | ) |  | (1,348 | ) |  | (2,042 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 366 |  |  | 123 |  |  | 243 |
Amortization of net transition obligation | 4 |  |  | 1 |  |  | 3 |
Amortization of prior service cost | 4 |  |  | 1 |  |  | 3 |
Defined benefit plans, net | 374 |  |  | 125 |  |  | 249 |
Other comprehensive loss | $ | (3,016 | ) |  | $ | (1,223 | ) |  | $ | (1,793 | )
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 12,561 |  |  | $ | 4,998 |  |  | $ | 7,563 |
Less: Reclassification adjustment for losses realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 12,561 |  |  | 4,998 |  |  | 7,563 |
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 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 inco me | $ | 12,989 |  |  | $ | 5,167 |  |  | $ | 7,822 |
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Nine Months Ended September 30, 2016 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 26,030 |  |  | $ | 10,353 |  |  | $ | 15,677 |
Less: Reclassification adjustment for gains realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 26,030 |  |  | 10,353 |  |  | 15,677 |
Defined benefit plans: |  |  |  |  |  |  |
Amortization of net actuarial loss | 1,099 |  |  | 371 |  |  | 728 |
Amortization of net transition obligation | 12 |  |  | 3 |  |  | 9 |
Amortization of prior service cost | 14 |  |  | 3 |  |  | 11 |
Defined benefit plans, net | 1,125 |  |  | 377 |  |  | 748 |
Other comprehensive inco me | $ | 27,155 |  |  | $ | 10,730 |  |  | $ | 16,425 |
Nine Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains 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 gains on investment securities | 5,151 |  |  | 2,049 |  |  | 3,102 |
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 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 inco me | $ | 6,438 |  |  | $ | 2,561 |  |  | $ | 3,877 |
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 nine months ended September 30, 2016 and 2015:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Three Months Ended September 30, 2016 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 26,900 |  |  | $ | (8,479 | ) |  | $ | 18,421 |
Other comprehensive loss before reclassifications | (2,042 | ) |  | — |  |  | (2,042 | )
Amounts reclassified from AOCI | — |  |  | 249 |  |  | 249 |
Total other comprehensive income (loss) | (2,042 | ) |  | 249 |  |  | (1,793 | )
Balance at end of period | $ | 24,858 |  |  | $ | (8,230 | ) |  | $ | 16,628 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Three Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 9,125 |  |  | $ | (9,911 | ) |  | $ | (786 | )
Other comprehensive income before reclassifications | 7,563 |  |  | — |  |  | 7,563 |
Amounts reclassified from AOCI | — |  |  | 259 |  |  | 259 |
Total other comprehensive income | 7,563 |  |  | 259 |  |  | 7,822 |
Balance at end of period | $ | 16,688 |  |  | $ | (9,652 | ) |  | $ | 7,036 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Nine Months Ended September 30, 2016 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 9,181 |  |  | $ | (8,978 | ) |  | $ | 203 |
Other comprehensive income before reclassifications | 15,677 |  |  | — |  |  | 15,677 |
Amounts reclassified from AOCI | — |  |  | 748 |  |  | 748 |
Total other comprehensive income | 15,677 |  |  | 748 |  |  | 16,425 |
Balance at end of period | $ | 24,858 |  |  | $ | (8,230 | ) |  | $ | 16,628 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Nine Months Ended September 30, 2015 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 13,586 |  |  | $ | (10,427 | ) |  | $ | 3,159 |
Other comprehensive income before reclassifications | 1,979 |  |  | — |  |  | 1,979 |
Amounts reclassified from AOCI | 1,123 |  |  | 775 |  |  | 1,898 |
Total other comprehensive income | 3,102 |  |  | 775 |  |  | 3,877 |
Balance at end of period | $ | 16,688 |  |  | $ | (9,652 | ) |  | $ | 7,036 |
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, 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 September 30, |
(dollars in thousands) | 2016 |  | 2015 |
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial loss | $ | (366 | ) |  | $ | (419 | ) |  | (1)
Net transition obligation | (4 | ) |  | (4 | ) |  | (1)
Prior service cost | (4 | ) |  | (5 | ) |  | (1)
| (374 | ) |  | (428 | ) |  | Total before tax
| 125 |  |  | 169 |  |  | Tax benefit
Total reclassifications for the period | $ | (249 | ) |  | $ | (259 | ) |  | 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) | 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 loss | $ | (1,099 | ) |  | $ | (1,260 | ) |  | (1)
Net transition obligation | (12 | ) |  | (12 | ) |  | (1)
Prior service cost | (14 | ) |  | (15 | ) |  | (1)
| (1,125 | ) |  | (1,287 | ) |  | Total before tax
| 377 |  |  | 512 |  |  | Tax benefit
| $ | (748 | ) |  | $ | (775 | ) |  | Net of tax
Total reclassifications for the period | $ | (748 | ) |  | $ | (1,898 | ) |  | 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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