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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 12 Months Ended
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Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 21. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) 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, 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 |
| 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 | )
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 | )
| 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 | )
| 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 | )
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 | ) |  |
(1) | These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 17 - Pension 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 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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