Accumulated Other Comprehensive Income

The following tables summarize the changes, net of tax, within each classification of accumulated other comprehensive income/(loss) for the three months ended March 31, 2019 and 2018.



	Unrealized
	gains and			2019
	(Losses) on available- for-sale			Retirement
(Dollar amounts in thousands)	Securities			plans			Total
Beginning balance, January 1,	$	(6,105	)	$	(17,349	)	$	(23,454	)
Change in other comprehensive income (loss) before reclassification	10,221			—			10,221
Amounts reclassified from accumulated other comprehensive income	3			303			306
ASU 2018-02 adjustment	—			—			—
Net current period other comprehensive income (loss)	10,224			303			10,527
Ending balance, March 31,	$	4,119		$	(17,046	)	$	(12,927	)



	Unrealized
	gains and			2018
	(Losses) on available- for-sale			Retirement
(Dollar amounts in thousands)	Securities			plans			Total
Beginning balance, January 1,	$	2,258		$	(16,962	)	$	(14,704	)
Change in other comprehensive income (loss) before reclassification	(7,699		)	—			(7,699		)
Amounts reclassified from accumulated other comprehensive income	—			281			281
Net current period other comprehensive income	(7,699		)	281			(7,418		)
ASU 2018-02 adjustment	498			(2,864		)	(2,366		)
Ending balance, March 31,	$	(4,943	)	$	(19,545	)	$	(24,488	)



	Balance at			Current Period		Balance at
(Dollar amounts in thousands)	1/1/2019			Change		3/31/2019
Unrealized gains (losses) on securities available-for-sale
without other than temporary impairment	$	(8,446	)	$	10,166	$	1,720
Unrealized gains (losses) on securities available-for-sale
with other than temporary impairment	2,341			58		2,399
Total unrealized loss on securities available-for-sale	$	(6,105	)	$	10,224	$	4,119
Unrealized loss on retirement plans	(17,349		)	303		(17,046		)
TOTAL	$	(23,454	)	$	10,527	$	(12,927	)



	Balance at			Current Period			ASU 2018-02			Balance at
(Dollar amounts in thousands)	1/1/2018			Change			Adjustment			3/31/2018
Unrealized gains (losses) on securities available-for-sale
without other than temporary impairment	$	(1,371	)	$	(4,990	)	$	(2,864	)	$	(9,225	)
Unrealized gains (losses) on securities available-for-sale
with other than temporary impairment	3,629			653						4,282
Total unrealized loss on securities available-for-sale	$	2,258		$	(4,337	)	$	(2,864	)	$	(4,943	)
Unrealized loss on retirement plans	(16,962		)	(3,081		)	498			(19,545		)
TOTAL	$	(14,704	)	$	(7,418	)	$	(2,366	)	$	(24,488	)



	Three Months Ended March 31, 2019
Details about accumulated	Amount reclassified from			Affected line item in
other comprehensive	accumulated other			the statement where
income components	comprehensive income			net income is presented
	(in thousands)
Unrealized gains and losses	$	(4	)	Net securities gains (losses)
on available-for-sale	1			Income tax expense
securities	$	(3	)	Net of tax

Amortization of	$	(389	)	(a) Salary and benefits
retirement plan items	86			Income tax expense
	$	(303	)	Net of tax
Total reclassifications for the period	$	(306	)	Net of tax

(a) Included in the computation of net periodic benefit cost. (see Footnote 6 for additional details).



	Three Months Ended March 31, 2018
Details about accumulated	Amount reclassified from			Affected line item in
other comprehensive	accumulated other			the statement where
income components	comprehensive income			net income is presented
	(in thousands)
Unrealized gains and losses	$	—		Net securities gains (losses)
on available-for-sale	—			Income tax expense
securities	$	—		Net of tax

Amortization of	$	(362	)	(a) Salary and benefits
retirement plan items	81			Income tax expense
	$	(281	)	Net of tax
Total reclassifications for the period	$	(281	)	Net of tax

(a) Included in the computation of net periodic benefit cost. (see Footnote 6 for additional details).