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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 3 Months Ended
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Mar. 31, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 15. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following tables present the components of other comprehensive income for the three months ended March 31, 2017 and 2016, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 3,527 |  |  | $ | 1,403 |  |  | $ | 2,124 |
Less: Reclassification adjustment for gains realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 3,527 |  |  | 1,403 |  |  | 2,124 |
Defined benefit plans: |  |  |  |  |  |  |  |
Net actuarial losses arising during the period | (1,042 | ) |  | (415 | ) |  | (627 | )
Amortization of net actuarial loss | 421 |  |  | 164 |  |  | 257 |
Amortization of net transition obligation | 4 |  |  | 1 |  |  | 3 |
Amortization of prior service cost | 4 |  |  | 1 |  |  | 3 |
Defined benefit plans, net | (613 | ) |  | (249 | ) |  | (364 | )
Other comprehensive income | $ | 2,914 |  |  | $ | 1,154 |  |  | $ | 1,760 |
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 19,683 |  |  | $ | 7,830 |  |  | $ | 11,853 |
Less: Reclassification adjustment for losses realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 19,683 |  |  | 7,830 |  |  | 11,853 |
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 367 |  |  | 124 |  |  | 243 |
Amortization of net transition obligation | 4 |  |  | 1 |  |  | 3 |
Amortization of prior service cost | 5 |  |  | 1 |  |  | 4 |
Defined benefit plans, net | 376 |  |  | 126 |  |  | 250 |
Other comprehensive inco me | $ | 20,059 |  |  | $ | 7,956 |  |  | $ | 12,103 |
The following tables present the changes in each component of AOCI, net of tax, for the three months ended March 31, 2017 and 2016:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 4,729 |  |  | $ | (6,250 | ) |  | $ | (1,521 | )
Other comprehensive income before reclassificatio ns | 2,124 |  |  | (627 | ) |  | 1,497 |
Amounts reclassified from AOCI | — |  |  | 263 |  |  | 263 |
Total other comprehensive income (loss) | 2,124 |  |  | (364 | ) |  | 1,760 |
Balance at end of period | $ | 6,853 |  |  | $ | (6,614 | ) |  | $ | 239 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 9,181 |  |  | $ | (8,978 | ) |  | $ | 203 |
Other comprehensive income before reclassifications | 11,853 |  |  | — |  |  | 11,853 |
Amounts reclassified from AOCI | — |  |  | 250 |  |  | 250 |
Total other comprehensive income | 11,853 |  |  | 250 |  |  | 12,103 |
Balance at end of period | $ | 21,034 |  |  | $ | (8,728 | ) |  | $ | 12,306 |
The following table presents the amounts reclassified out of each component of AOCI for the three months ended March 31, 2017 and 2016:
| Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components | Three months ended March 31, |
(dollars in thousands) | 2017 |  | 2016 |
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial loss | $ | (421 | ) |  | $ | (367 | ) |  | (1)
Net transition obligation | (4 | ) |  | (4 | ) |  | (1)
Prior service cost | (4 | ) |  | (5 | ) |  | (1)
| (429 | ) |  | (376 | ) |  | Total before tax
| 166 |  |  | 126 |  |  | Tax benefit
Total reclassifications for the period | $ | (263 | ) |  | $ | (250 | ) |  | Net of tax
(1) | These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 14 - Pension and Supplemental Executive Retirement Plans for additional details).

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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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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