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Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2021

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table provides the components of other comprehensive income (loss) on a pre-tax and after-tax basis for the periods presented (in thousands):

			Three Months Ended March 31,
			2021																		2020
			Pre-tax						Tax						After-tax						Pre-tax						Tax						After-tax
Net changes related to available-for-sale securities:
Unrealized holding gains arising during the period			$	(22,425)					$	(5,361)					$	(17,064)					$	(11,226)					$	(2,505)					$	(8,721)
Less: Reclassification adjustments for (gains) losses  realized in net income			202						48						154						(299)						(74)						(225)
Other comprehensive income (loss)			$	(22,223)					$	(5,313)					$	(16,910)					$	(11,525)					$	(2,579)					$	(8,946)
Reclassification adjustment to retained earnings (1)			—						—						—						791						194						597
Change in accumulated other comprehensive (loss)			$	(22,223)					$	(5,313)					$	(16,910)					$	(10,734)					$	(2,385)					$	(8,349)

(1)Effective January 1, 2020, the Company adopted Accounting Standard Update 2016-13. This amount represents reclassifications to retained earnings associated with the allowance for expected credit losses within accumulated other comprehensive income relating to available-for-sale debt security investments.

Schedule of Reclassifications Out of Accumulated Other Comprehensive Income

The following table provides the reclassification adjustments for gains (losses) out of accumulated other comprehensive income for the periods presented (in thousands):

Details about Accumulated Other Comprehensive Income (Loss) Components						Amount Reclassified from Accumulated Other Comprehensive Income (Loss)																								Affected Line Item in the Statement Where Net Income is Presented
						Three Months Ended March 31,
						2021						2020
Unrealized gains (losses) on available-for-sale debt securities
						$	(202)					$	299																	Net realized gains (losses) on sale of securities
						48						(74)																		Income taxes
Total reclassification for the period						$	(154)					$	225																	Net of tax

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Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

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- Definition

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

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=121641772&loc=SL7669686-108580

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

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