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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2023

AOCI Attributable to Parent [Abstract]

Schedule of the activity and accumulated balances for components of other comprehensive income (loss)

The following table presents the activity and accumulated balances for components of other comprehensive income (loss):

						Unrealized Gains (Losses) on Debt Securities
(dollars in thousands)						Available-for-Sale						Held-to-Maturity						Derivatives						Total
Three Months Ended September 30, 2023
Balance, June 30, 2023						$	(61,560)					$	(9,256)					$	154					$	(70,662)
Other comprehensive income (loss) before reclassifications						(11,326)						—						58						(11,268)
Reclassifications						13						518						(131)						400
Other comprehensive income (loss), before tax						(11,313)						518						(73)						(10,868)
Income tax expense (benefit)						(3,224)						147						(21)						(3,098)
Other comprehensive income (loss), after tax						(8,089)						371						(52)						(7,770)
Balance, September 30, 2023						$	(69,649)					$	(8,885)					$	102					$	(78,432)
Three Months Ended September 30, 2022
Balance, June 30, 2022						$	(42,061)					$	(10,656)					$	(103)					$	(52,820)
Other comprehensive income (loss) before reclassifications						(35,358)						—						374						(34,984)
Reclassifications						—						504						14						518
Other comprehensive income (loss), before tax						(35,358)						504						388						(34,466)
Income tax expense (benefit)						(10,079)						144						111						(9,824)
Other comprehensive income (loss), after tax						(25,279)						360						277						(24,642)
Balance, September 30, 2022						$	(67,340)					$	(10,296)					$	174					$	(77,462)

						Unrealized Gains (Losses) on Debt Securities
(dollars in thousands)						Available-for-Sale						Held-to-Maturity						Derivatives						Total
Nine Months Ended September 30, 2023
Balance, December 31, 2022						$	(61,998)					$	(9,946)					$	185					$	(71,759)
Other comprehensive income (loss) before reclassifications						(12,521)						—						219						(12,302)
Reclassifications						1,820						1,483						(334)						2,969
Other comprehensive income (loss), before tax						(10,701)						1,483						(115)						(9,333)
Income tax expense (benefit)						(3,050)						422						(32)						(2,660)
Other comprehensive income (loss), after tax						(7,651)						1,061						(83)						(6,673)
Balance, September 30, 2023						$	(69,649)					$	(8,885)					$	102					$	(78,432)
Nine Months Ended September 30, 2022
Balance, December 31, 2021						$	5,736					$	(3,514)					$	(751)					$	1,471
Transfer from available-for-sale to held-to-maturity						7,664						(7,664)						—						—
Other comprehensive income (loss) before reclassifications						(112,931)						—						1,117						(111,814)
Reclassifications						—						1,234						177						1,411
Other comprehensive income (loss), before tax						(112,931)						1,234						1,294						(110,403)
Income tax expense (benefit)						(32,191)						352						369						(31,470)
Other comprehensive income (loss), after tax						(80,740)						882						925						(78,933)
Balance, September 30, 2022						$	(67,340)					$	(10,296)					$	174					$	(77,462)

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- References

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- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481694/830-30-45-20

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