ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2017

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, 2017 and 2016, by component:



(dollars in thousands)	Before Tax			Tax Effect			Net of Tax
Three Months Ended September 30, 2017
Net unrealized losses on investment securities:
Net unrealized losses arising during the period	$	(487	)	$	(194	)	$	(293	)
Less: Reclassification adjustment for losses realized in net income	—			—			—
Net unrealized losses on investment securities	(487		)	(194		)	(293		)

Defined benefit plans:
Amortization of net actuarial loss	324			44			280
Amortization of net transition obligation	4			2			2
Amortization of prior service cost	5			2			3
Defined benefit plans, net	333			48			285
Other comprehensive loss	$	(154	)	$	(146	)	$	(8	)



(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 period	$	(3,390	)	$	(1,348	)	$	(2,042	)
Less: Reclassification adjustment for losses realized in net income	—			—			—
Net unrealized losses on investment securities	(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
Nine Months Ended September 30, 2017
Net unrealized gains on investment securities:
Net unrealized gains arising during the period	$	6,042		$	2,403		$	3,639
Less: Reclassification adjustment for losses realized in net income	1,640			653			987
Net unrealized gains on investment securities	7,682			3,056			4,626

Defined benefit plans:
Net actuarial losses arising during the period	(1,042		)	(415		)	(627		)
Amortization of net actuarial loss	971			331			640
Amortization of net transition obligation	13			5			8
Amortization of prior service cost	13			5			8
Settlement	138			56			82
Defined benefit plans, net	93			(18		)	111
Other comprehensive income	$	7,775		$	3,038		$	4,737

Schedule of changes in each component of AOCI, net of tax

The following tables present the changes in each component of accumulated other comprehensive income (loss) ("AOCI"), net of tax, for the three and nine months ended September 30, 2017 and 2016:



(dollars in thousands)	Investment Securities			Defined Benefit Plans			AOCI
Three Months Ended September 30, 2017
Balance at beginning of period	$	9,648		$	(6,424	)	$	3,224

Other comprehensive loss before reclassifications	(293		)	—			(293		)
Amounts reclassified from AOCI	—			285			285
Total other comprehensive income (loss)	(293		)	285			(8		)
Balance at end of period	$	9,355		$	(6,139	)	$	3,216



(dollars in thousands)	Investment Securities			Defined Benefit Plans			AOCI
Three Months Ended September 30, 2016
Balance at beginning of period	$	26,900		$	(8,479	)	$	18,421

Other comprehensive income before reclassifications	(2,042		)	—			(2,042		)
Amounts reclassified from AOCI	—			249			249
Total other comprehensive income	(2,042		)	249			(1,793		)
Balance at end of period	$	24,858		$	(8,230	)	$	16,628



(dollars in thousands)	Investment Securities		Defined Benefit Plans			AOCI
Nine Months Ended September 30, 2017
Balance at beginning of period	$	4,729	$	(6,250	)	$	(1,521	)

Other comprehensive loss before reclassifications	3,639		(627		)	3,012
Amounts reclassified from AOCI	987		738			1,725
Total other comprehensive income	4,626		111			4,737
Balance at end of period	$	9,355	$	(6,139	)	$	3,216



(dollars in thousands)	Investment Securities		Defined Benefit Plans			AOCI
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

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, 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 September 30,
(dollars in thousands)	2017			2016
Amortization of defined benefit retirement and supplemental executive retirement plan items
Net actuarial loss	$	(324	)	$	(366	)	(1)
Net transition obligation	(4		)	(4		)	(1)
Prior service cost	(5		)	(4		)	(1)
Settlement	—			—			(1)
	(333		)	(374		)	Total before tax
	48			125			Tax benefit
	$	(285	)	$	(249	)	Net of tax

Total reclassifications for the period	$	(285	)	$	(249	)	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)	2017			2016
Sale of investment securities available for sale	$	(1,640	)	$	—		Investment securities losses
	653			—			Tax benefit
	$	(987	)	$	—		Net of tax

Amortization of defined benefit retirement and supplemental executive retirement plan items
Net actuarial loss	$	(971	)	$	(1,099	)	(1)
Net transition obligation	(13		)	(12		)	(1)
Prior service cost	(13		)	(14		)	(1)
Settlement	(138		)	—			(1)
	(1,135		)	(1,125		)	Total before tax
	397			377			Tax benefit
	$	(738	)	$	(748	)	Net of tax

Total reclassifications for the period	$	(1,725	)	$	(748	)	Net of tax


(1)	These AOCI components are included in the computation of net periodic pension cost (see Note 14 - Pension and Supplemental Executive Retirement Plans for additional details).