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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 9 Months Ended
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Sep. 30, 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 and nine months ended September 30, 2018 and 2017, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the perio d | $ | (8,297 | ) |  | $ | (2,225 | ) |  | $ | (6,072 | )
Less: Reclassification adjustments from AOCI realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securitie s | (8,297 | ) |  | (2,225 | ) |  | (6,072 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 289 |  |  | 78 |  |  | 211 |
Amortization of net transition obligation | 5 |  |  | 2 |  |  | 3 |
Amortization of prior service cost | 4 |  |  | 1 |  |  | 3 |
Defined benefit plans, net | 298 |  |  | 81 |  |  | 217 |
Other comprehensive loss | $ | (7,999 | ) |  | $ | (2,144 | ) |  | $ | (5,855 | )
(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 adjustments from AOCI 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 |
Settlement | — |  |  | — |  |  | — |
Defined benefit plans, net | 333 |  |  | 48 |  |  | 285 |
Other comprehensive loss | $ | (154 | ) |  | $ | (146 | ) |  | $ | (8 | )
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (33,809 | ) |  | $ | (9,097 | ) |  | $ | (24,712 | )
Less: Reclassification adjustments from AOCI realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securitie s | (33,809 | ) |  | (9,097 | ) |  | (24,712 | )
Defined benefit plans: |  |  |  |  |  |  |
Amortization of net actuarial loss | 865 |  |  | 262 |  |  | 603 |
Amortization of net transition obligation | 14 |  |  | 4 |  |  | 10 |
Amortization of prior service cost | 13 |  |  | 3 |  |  | 10 |
Defined benefit plans, net | 892 |  |  | 269 |  |  | 623 |
Other comprehensive loss | $ | (32,917 | ) |  | $ | (8,828 | ) |  | $ | (24,089 | )
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, 2018 and 2017:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | (14,161 | ) |  | $ | (7,087 | ) |  | $ | (21,248 | )
Other comprehensive income (loss) before reclassi fications | (6,072 | ) |  | — |  |  | (6,072 | )
Reclassification adjustments from AOCI | — |  |  | 217 |  |  | 217 |
Total other comprehensive income (loss) | (6,072 | ) |  | 217 |  |  | (5,855 | )
Balance at end of period | $ | (20,233 | ) |  | $ | (6,870 | ) |  | $ | (27,103 | )
(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 income before reclassifications | (293 | ) |  | — |  |  | (293 | )
Reclassification adjustments 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
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 5,073 |  |  | $ | (6,112 | ) |  | $ | (1,039 | )
Impact of the adoption of new accounting standards | (139 | ) |  | — |  |  | (139 | )
Adjusted balance at beginning of period | 4,934 |  |  | (6,112 | ) |  | (1,178 | )
Impact of the adoption of new accounting standards | (455 | ) |  | (1,381 | ) |  | (1,836 | )
Other comprehensive income (loss) before reclassi fications | (24,712 | ) |  | — |  |  | (24,712 | )
Reclassification adjustments from AOCI | — |  |  | 623 |  |  | 623 |
Total other comprehensive income (loss) | (24,712 | ) |  | 623 |  |  | (24,089 | )
Balance at end of period | $ | (20,233 | ) |  | $ | (6,870 | ) |  | $ | (27,103 | )
(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 income (loss) before reclassifi cations | 3,639 |  |  | (627 | ) |  | 3,012 |
Reclassification adjustments from AOCI | 987 |  |  | 738 |  |  | 1,725 |
Total other comprehensive income (loss) | 4,626 |  |  | 111 |  |  | 4,737 |
Balance at end of period | $ | 9,355 |  |  | $ | (6,139 | ) |  | $ | 3,216 |
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, 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 September 30, |
(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 | $ | (289 | ) |  | $ | (324 | ) |  | (1)
Net transition obligation | (5 | ) |  | (4 | ) |  | (1)
Prior service cost | (4 | ) |  | (5 | ) |  | (1)
Settlement | — |  |  | — |  |  | (1)
| (298 | ) |  | (333 | ) |  | Total before tax
| 81 |  |  | 48 |  |  | Income tax benefit (expense)
| $ | (217 | ) |  | $ | (285 | ) |  | Net of tax
Total reclassification adjustments from AOCI for the period | $ | (217 | ) |  | $ | (285 | ) |  | 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) | 2018 |  | 2017 |
Sale of investment securities available-for-sale | $ | — |  |  | $ | (1,640 | ) |  | Investment securities gains (losses)
| — |  |  | 653 |  |  | Income tax benefit (expense)
| $ | — |  |  | $ | (987 | ) |  | Net of tax
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial loss | $ | (865 | ) |  | $ | (971 | ) |  | (1)
Net transition obligation | (14 | ) |  | (13 | ) |  | (1)
Prior service cost | (13 | ) |  | (13 | ) |  | (1)
Settlement | — |  |  | (138 | ) |  | (1)
| (892 | ) |  | (1,135 | ) |  | Total before tax
| 269 |  |  | 397 |  |  | Income tax benefit (expense)
| $ | (623 | ) |  | $ | (738 | ) |  | Net of tax
Total reclassification adjustments from AOCI for the period | $ | (623 | ) |  | $ | (1,725 | ) |  | 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).

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