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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 31, 2020

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

13. ACCUMULATED 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

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)

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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- References

No definition available.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-URI http://asc.fasb.org/topic&trid=2134417

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