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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
 12 Months Ended
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
)