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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 3 Months Ended
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Mar. 31, 2020
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, 2020 and 2019, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended March 31, 2020 |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |
Net unrealized gains arising during the period | $ | 13,858 |  |  | $ | 3,711 |  |  | $ | 10,147 |
Less: Reclassification adjustments from AOCI realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 13,858 |  |  | 3,711 |  |  | 10,147 |
Defined benefit plans: |  |  |  |  |
Net actuarial gains arising during the period | 427 |  |  | 114 |  |  | 313 |
Amortization of net actuarial loss | 268 |  |  | 72 |  |  | 196 |
Amortization of net transition obligation | 5 |  |  | 1 |  |  | 4 |
Amortization of prior service cost | 4 |  |  | 1 |  |  | 3 |
Defined benefit plans, net | 704 |  |  | 188 |  |  | 516 |
Other comprehensive income | $ | 14,562 |  |  | $ | 3,899 |  |  | $ | 10,663 |
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended March 31, 2019 |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |
Net unrealized gains arising during the period | $ | 15,024 |  |  | $ | 4,028 |  |  | $ | 10,996 |
Less: Reclassification adjustments from AOCI realized in net income | — |  |  | — |  |  | — |
Net unrealized gains on investment securities | 15,024 |  |  | 4,028 |  |  | 10,996 |
Defined benefit plans: |  |  |  |  |
Amortization of net actuarial loss | 263 |  |  | 29 |  |  | 234 |
Amortization of net transition obligation | 5 |  |  | 1 |  |  | 4 |
Amortization of prior service cost | 5 |  |  | 1 |  |  | 4 |
Defined benefit plans, net | 273 |  |  | 31 |  |  | 242 |
Other comprehensive income | $ | 15,297 |  |  | $ | 4,059 |  |  | $ | 11,238 |
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, 2020 and 2019:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Three Months Ended March 31, 2020 |  |  |  |  |
Balance at beginning of period | 14,825 |  |  | (6,416) |  |  | 8,409 |
Other comprehensive income before reclassifications | 10,147 |  |  | 313 |  |  | 10,460 |
Reclassification adjustments from AOCI | — |  |  | 203 |  |  | 203 |
Total other comprehensive income | 10,147 |  |  | 516 |  |  | 10,663 |
Balance at end of period | $ | 24,972 |  |  | $ | (5,900) |  |  | $ | 19,072 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Three Months Ended March 31, 2019 |  |  |  |  |
Balance at beginning of period | $ | (9,643) |  |  | $ | (6,450) |  |  | $ | (16,093) |
Impact of the adoption of new accounting standards | (3,100) |  |  | — |  |  | (3,100) |
Adjusted balance at beginning of period | (12,743) |  |  | (6,450) |  |  | (19,193) |
Other comprehensive loss before reclassifications | 10,996 |  |  | — |  |  | 10,996 |
Reclassification adjustments from AOCI | — |  |  | 242 |  |  | 242 |
Total other comprehensive income | 10,996 |  |  | 242 |  |  | 11,238 |
Balance at end of period | $ | (1,747) |  |  | $ | (6,208) |  |  | $ | (7,955) |
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, 2020 and 2019:
| 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) | 2020 |  | 2019 |  |
Defined benefit retirement and supplemental executive retirement plan items: |  |  |  |  |
Amortization of net actuarial loss | $ | (268) |  |  | $ | (263) |  |  | Salaries and employee benefits |
Amortization of net transition obligation | (5) |  |  | (5) |  |  | Salaries and employee benefits |
Amortization of prior service cost | (4) |  |  | (5) |  |  | Salaries and employee benefits |
Total before tax | (277) |  |  | (273) |  |  |
Tax effect | 74 |  |  | 31 |  |  | Income tax benefit (expense)
Net of tax | $ | (203) |  |  | $ | (242) |  |  |
Total reclassification adjustments from AOCI for the period, net of tax | $ | (203) |  |  | $ | (242) |  |  |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e526-108580 + Details
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