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DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2019

DERIVATIVE FINANCIAL INSTRUMENTS

Summary of fair values of Company’s derivative instrument assets and liabilities related to interest rate swap contracts

								September 30, 2019			December 31, 2018
Designated as cash flow hedges:								(dollars in thousands)
Fair value recorded in other assets								$	—		$	151
Fair value recorded in other liabilities									(898)			—
Total								$	(898)		$	151
Not designated as hedging instruments:
Fair value recorded in other assets								$	11,766		$	3,074
Fair value recorded in other liabilities									(11,766)			(3,074)
Total								$	—		$	—

Schedule of the effect of interest rate contracts designated as cash flow hedges on the consolidated statements of income

Location of gross gain (loss) reclassified
from accumulated other		Amounts of gross gain (loss) reclassified from
comprehensive income to income		accumulated other comprehensive income
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2019			2018			2019			2018
Designated as cash flow hedges:		(dollars in thousands)
Taxable loan interest income		$	33		$	39		$	83		$	137
Subordinated debentures interest expense			(9)			—			(7)			—
Total		$	24		$	39		$	76		$	137

Summary of the effect of interest rate contracts not designated as hedging instruments recognized in other noninterest income

		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2019			2018			2019			2018
Not designated as hedging instruments:		(dollars in thousands)
Gross gains		$	4,151		$	136		$	10,196		$	1,459
Gross losses			(4,151)			(136)			(10,159)			(1,459)
Net gains (losses)		$	—		$	—		$	37		$	—

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- Definition

Tabular disclosure of gain (loss) on derivative and nonderivative instruments designated and qualifying as cash flow hedge recorded in accumulated other comprehensive income (AOCI) and reclassified into earnings.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959

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- Definition

Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959

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Tabular disclosure of derivative instrument not designated or qualifying as hedging instrument.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959

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-Publisher FASB
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-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4CC
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL109998890-113959

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