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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 3 Months Ended
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Mar. 31, 2018
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 months ended March 31, 2018 and 2017, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended March 31, 2018 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the perio d | $ | (20,455 | ) |  | $ | (5,484 | ) |  | $ | (14,971 | )
Less: Reclassification adjustments from AOCI realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securitie s | (20,455 | ) |  | (5,484 | ) |  | (14,971 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 341 |  |  | 93 |  |  | 248 |
Amortization of net transition obligation | 5 |  |  | 1 |  |  | 4 |
Amortization of prior service cost | 5 |  |  | 1 |  |  | 4 |
Settlement | — |  |  | — |  |  | — |
Defined benefit plans, net | 351 |  |  | 95 |  |  | 256 |
Other comprehensive loss | $ | (20,104 | ) |  | $ | (5,389 | ) |  | $ | (14,715 | )
(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 adjustments from AOCI 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 inco me | $ | 2,914 |  |  | $ | 1,154 |  |  | $ | 1,760 |
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 months ended March 31, 2018 and 2017:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Three Months Ended March 31, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 5,073 |  |  | $ | (6,112 | ) |  | $ | (1,039 | )
Impact of the adoption of new accounting standards | (594 | ) |  | (1,381 | ) |  | (1,975 | )
Other comprehensive loss before reclassifications | (14,971 | ) |  | — |  |  | (14,971 | )
Reclassification adjustments from AOCI | — |  |  | 256 |  |  | 256 |
Total other comprehensive income (loss) | (14,971 | ) |  | 256 |  |  | (14,715 | )
Balance at end of period | $ | (10,492 | ) |  | $ | (7,237 | ) |  | $ | (17,729 | )
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 4,729 |  |  | $ | (6,250 | ) |  | $ | (1,521 | )
Other comprehensive income (loss)before reclassifications | 2,124 |  |  | (627 | ) |  | 1,497 |
Reclassification adjustments from AOCI | — |  |  | 263 |  |  | 263 |
Total other comprehensive income (loss) | 2,124 |  |  | (364 | ) |  | 1,760 |
Balance at end of period | $ | 6,853 |  |  | $ | (6,614 | ) |  | $ | 239 |
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 months ended March 31, 2018 and 2017:
| 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) | 2018 |  | 2017 |
Sale of investment securities available-for-sale | $ | — |  |  | $ | — |  |  | Investment securities gains (losses)
| — |  |  | — |  |  | Income tax benefit (expense)
| $ | — |  |  | $ | — |  |  | Net of tax
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial loss | $ | (341 | ) |  | $ | (421 | ) |  | (1)
Net transition obligation | (5 | ) |  | (4 | ) |  | (1)
Prior service cost | (5 | ) |  | (4 | ) |  | (1)
Settlement | — |  |  | — |  |  | (1)
| (351 | ) |  | (429 | ) |  | Total before tax
| 95 |  |  | 166 |  |  | Income tax benefit (expense)
| $ | (256 | ) |  | $ | (263 | ) |  | Net of tax
Total reclassification adjustments from AOCI for the period | $ | (256 | ) |  | $ | (263 | ) |  | Net of tax
(1) | These AOCI components are included in the computation of net periodic pension cost (see Note 15 - Pension and Supplemental Executive Retirement Plans 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=84228862&loc=d3e526-108580 + Details
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