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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 12 Months Ended
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Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of components of other comprehensive income (loss) |
| Before Tax |  | Tax Effect |  | Net of Tax
| (Dollars in thousands)
Year ended December 31, 2017 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (838 | ) |  | $ | (333 | ) |  | $ | (505 | )
Less: Reclassification adjustment for losses realized in net income | 1,410 |  |  | 561 |  |  | 849 |
Net unrealized gains on investment securities | 572 |  |  | 228 |  |  | 344 |
Defined benefit plans: |  |  |  |  |  |  |  |
Net actuarial losses arising during the period | (1,318 | ) |  | (518 | ) |  | (800 | )
Amortization of net actuarial losses | 1,293 |  |  | 460 |  |  | 833 |
Amortization of net transition obligation | 18 |  |  | 7 |  |  | 11 |
Amortization of prior service cost | 18 |  |  | 7 |  |  | 11 |
Settlement | 138 |  |  | 55 |  |  | 83 |
Defined benefit plans, net | 149 |  |  | 11 |  |  | 138 |
Other comprehensive income | $ | 721 |  |  | $ | 239 |  |  | $ | 482 |
The following table presents the components of other comprehensive income (loss) for the years ended December 31, 2018, 2017 and 2016, by component:
| Before Tax |  | Tax Effect |  | Net of Tax
| (Dollars in thousands)
Year ended December 31, 2018 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (19,063 | ) |  | $ | (5,145 | ) |  | $ | (13,918 | )
Less: Reclassification adjustment for losses realized in net income | (279 | ) |  | (75 | ) |  | (204 | )
Net unrealized losses on investment securities | (19,342 | ) |  | (5,220 | ) |  | (14,122 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Net actuarial gains arising during the period | 264 |  |  | 71 |  |  | 193 |
Amortization of net actuarial losses | 1,153 |  |  | 329 |  |  | 824 |
Amortization of net transition obligation | 18 |  |  | 5 |  |  | 13 |
Amortization of prior service cost | 18 |  |  | 5 |  |  | 13 |
Defined benefit plans, net | 1,453 |  |  | 410 |  |  | 1,043 |
Other comprehensive loss | $ | (17,889 | ) |  | $ | (4,810 | ) |  | $ | (13,079 | )
| Before Tax |  | Tax Effect |  | Net of Tax
| (Dollars in thousands)
Year ended December 31, 2016 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (7,397 | ) |  | $ | (2,945 | ) |  | $ | (4,452 | )
Less: Reclassification adjustment for losses realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securities | (7,397 | ) |  | (2,945 | ) |  | (4,452 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Net actuarial losses arising during the period | (963 | ) |  | (385 | ) |  | (578 | )
Amortization of net actuarial losses | 1,599 |  |  | 634 |  |  | 965 |
Amortization of net transition obligation | 17 |  |  | 6 |  |  | 11 |
Amortization of prior service cost | 18 |  |  | 7 |  |  | 11 |
Settlement | 3,847 |  |  | 1,528 |  |  | 2,319 |
Defined benefit plans, net | 4,518 |  |  | 1,790 |  |  | 2,728 |
Other comprehensive loss | $ | (2,879 | ) |  | $ | (1,155 | ) |  | $ | (1,724 | )
Schedule of changes in each component of AOCI, net of tax |
| Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income (Loss)
| (Dollars in thousands)
Year ended December 31, 2016 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 9,181 |  |  | $ | (8,978 | ) |  | $ | 203 |
Other comprehensive income (loss) before reclassifications | (4,452 | ) |  | (578 | ) |  | (5,030 | )
Amounts reclassified from AOCI | — |  |  | 3,306 |  |  | 3,306 |
Total other comprehensive income (loss) | (4,452 | ) |  | 2,728 |  |  | (1,724 | )
Balance at end of period | $ | 4,729 |  |  | $ | (6,250 | ) |  | $ | (1,521 | )
| Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income (Loss)
| (Dollars in thousands)
Year ended December 31, 2017 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 4,729 |  |  | $ | (6,250 | ) |  | $ | (1,521 | )
Other comprehensive income (loss) before reclassifications | (505 | ) |  | (800 | ) |  | (1,305 | )
Amounts reclassified from AOCI | 849 |  |  | 938 |  |  | 1,787 |
Net other comprehensive income (loss) | 344 |  |  | 138 |  |  | 482 |
Balance at end of period | $ | 5,073 |  |  | $ | (6,112 | ) |  | $ | (1,039 | )
The following table presents the changes in each component of AOCI, net of tax, for the years ended December 31, 2018, 2017 and 2016:
| Investment Securities |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income (Loss)
| (Dollars in thousands)
Year ended December 31, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 5,073 |  |  | $ | (6,112 | ) |  | $ | (1,039 | )
Impact of adoption of new accounting standards | (139 | ) |  | — |  |  | (139 | )
Adjusted balance at beginning of period | 4,934 |  |  | (6,112 | ) |  | (1,178 | )
Impact of adoption of new accounting standards | (455 | ) |  | (1,381 | ) |  | (1,836 | )
Other comprehensive income (loss) before reclassifications | (13,918 | ) |  | 193 |  |  | (13,725 | )
Amounts reclassified from AOCI | (204 | ) |  | 850 |  |  | 646 |
Net other comprehensive income (loss) | (14,122 | ) |  | 1,043 |  |  | (13,079 | )
Balance at end of period | $ | (9,643 | ) |  | $ | (6,450 | ) |  | $ | (16,093 | )
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 years ended December 31, 2018, 2017 and 2016:
| Amount Reclassified from AOCI |  | Affected Line Item in the
| Year ended December 31, |  | Statement Where Net
Details about AOCI Components | 2018 |  | 2017 |  | 2016 |  | Income is Presented
| (Dollars in thousands) |  |
Sale of investment securities available for sale: |  |  |  |  |  |  |
Realized losses on securities available for sale | $ | 279 |  |  | $ | (1,410 | ) |  | $ | — |  |  | Net losses on sales of investment securities
Tax effect | (75 | ) |  | 561 |  |  | — |  |  | Income tax expense
Net of tax | $ | 204 |  |  | $ | (849 | ) |  | $ | — |  |  |
Defined benefit plan items: |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial losses | $ | (1,153 | ) |  | $ | (1,293 | ) |  | $ | (1,599 | ) |  | (1)
Amortization of net transition obligation | (18 | ) |  | (18 | ) |  | (17 | ) |  | (1)
Amortization of prior service cost | (18 | ) |  | (18 | ) |  | (18 | ) |  | (1)
Settlement | — |  |  | (138 | ) |  | (3,847 | ) |  | (1)
Total before tax | (1,189 | ) |  | (1,467 | ) |  | (5,481 | ) |  |
Tax effect | 339 |  |  | 529 |  |  | 2,175 |  |  | Income tax expense
Net of tax | $ | (850 | ) |  | $ | (938 | ) |  | $ | (3,306 | ) |  |
Total reclassifications, net of tax | $ | (646 | ) |  | $ | (1,787 | ) |  | $ | (3,306 | ) |  |

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