XML 38 R26.htm IDEA: XBRL DOCUMENT
v3.19.2

Other Derivatives (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Schedule of balance sheet category and fair values of the derivative instruments |
|  | June 30, 2019 |  | December 31, 2018
|  | Notional |  |  |  | Balance Sheet |  | Notional |  |  |  | Balance Sheet
|  | Amount |  | Fair Value |  | Category |  | Amount |  | Fair Value |  | Category
Derivatives designated as hedging instruments |  |  |  |  |  |  |  |
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Interest rate product |  | $ | — |  |  | $ | — |  |  | Other Assets |  | $ | 250,000 |  |  | $ | 3,727 |  |  | Other Assets
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate product |  | $ | 100,000 |  |  | $ | 101 |  |  | Other Liabilities |  | $ | — |  |  | $ | — |  |  | Other Liabilities
Derivatives not designated as hedging instruments |  |  |  |  |  |  |  |  |  |  |  |
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate product |  | $ | 26,000 |  |  | $ | 41 |  |  | Other Assets |  | $ | — |  |  | $ | — |  |  | Other Assets
(dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate product |  | $ | 26,000 |  |  | $ | 40 |  |  | Other Liabilities |  | $ | — |  |  | $ | — |  |  | Other Liabilities
Other Contracts |  |  | 27,500 |  |  |  | 101 |  |  | Other Liabilities |  |  | 27,500 |  |  |  | 59 |  |  | Other Liabilities
|  | $ | 53,500 |  |  | $ | 141 |  |  | Other Liabilities |  | $ | 27,500 |  |  | $ | 59 |  |  | Other Liabilities
Schedule of pretax net gains (losses) of designated cash flow hedges |
Derivatives in Subtopic 815-20 Hedging Relationships (dollars in thousands) |  | Amount of Gain or (Loss) Recognized in OCI on Derivative |  | Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income |  | Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income |
|  | Three Months Ended June 30, |  |  |  | Three Months Ended June 30, |
|  | 2019 |  | 2018 |  |  |  | 2019 |  |  | 2018 |
Derivatives in Cash Flow Hedging Relationships |  |  |  |  |  |  |  |  |  |
Interest Rate Products |  | $ | (834 | ) |  | $ | 1,109 |  |  | Interest Expense |  | $ | 313 |  |  | $ | 104 |
Total |  | $ | (834 | ) |  | $ | 1,109 |  |  |  |  | $ | 313 |  |  | $ | 104 |
Derivatives in Subtopic 815-20 Hedging Relationships (dollars in thousands) |  | Amount of Gain or (Loss) Recognized in OCI on Derivative |  | Location of Gain or (Loss) Recognized from Accumulated Other Comprehensive Income into Income |  | Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income
|  | Six Months Ended June 30, |  |  |  | Six Months Ended June 30,
|  | 2019 |  | 2018 |  |  |  | 2019 |  | 2018
Derivatives in Cash Flow Hedging Relationships |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest Rate Products |  | $ | (1,867 | ) |  | $ | 3,552 |  |  | Interest Expense |  | $ | 775 |  |  | $ | 16 |
Interest Rate Products |  |  | — |  |  |  | — |  |  | Gain on sale of investment securities |  |  | 829 |  |  |  | — |
Total |  | $ | (1,867 | ) |  | $ | 3,552 |  |  |  |  | $ | 1,604 |  |  | $ | 16 |
Schedule of the effect of derivative financial instruments on the Consolidated Statements of Operations | The Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Financial Performance
|  | Location and Amount of Gain or (Loss) Recognized in Income on Fair Value
|  | and Cash Flow Hedging Relationships (in 000's)
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2019 |  | 2018 |  | 2019 |  | 2019 |  | 2018
|  | Interest Expense |  | Interest Expense |  | Gain on sale of investment securities |  | Interest Expense
Total amounts of income and expense line items presented in the statement of financial performance in which the effects of fair value or cash flow hedges are recorded |  | $ | 313 |  |  | $ | 104 |  |  | $ | 775 |  |  | $ | 829 |  |  | $ | 16 |
Gain or (loss) on cash flow hedging relationships in Subtopic 815-20 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income |  | $ | 313 |  |  | $ | 104 |  |  | $ | 775 |  |  | $ | — |  |  | $ | 16 |
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income as a result that a forecasted transaction is no longer probable of occurring |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 829 |  |  | $ | — |
Effect of Derivatives Not Designated as Hedging Instruments on the Statement of Financial Performance |
Derivatives Not Designated as Hedging Instruments under Subtopic 815-20 |  | Location of Gain or (Loss) Recognized in Income on Derivative |  | Amount of Gain or (Loss) Recognized in Income on Derivative |  |  | Amount of Gain or (Loss) Recognized in Income on Derivative |
|  |  |  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  |  |  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Other Contracts |  | Other income / (expense) |  |  | (29 | ) |  |  | — |  |  |  | (42 | ) |  |  | — |
Total |  |  |  |  | (29 | ) |  |  | — |  |  |  | (42 | ) |  |  | — |
Schedule of gross presentation, the effects of offsetting, and a net presentation of cash flow hedge derivatives |
As of June 30, 2019
Offsetting of Derivative Assets (dollars in thousands) |  |  |  |  | Gross Amounts Not Offset in the Balance Sheet
|  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Balance Sheet |  |  | Net Amounts of Assets presented in the Balance Sheet |  |  | Financial Instruments |  | Cash Collateral Posted |  |  | Net Amount |
Derivatives |  | $ | 41 |  |  | $ | — |  |  | $ | 41 |  |  | $ | — |  | $ | — |  |  | $ | 41 |
Offsetting of Derivative Liabilities (dollars in thousands) |  |  |  |  | Gross Amounts Not Offset in the Balance Sheet
|  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Balance Sheet |  |  | Net Amounts of Liabilities presented in the Balance Sheet |  |  | Financial Instruments |  | Cash Collateral Posted |  |  | Net Amount |
Derivatives |  | $ | 224 |  |  | $ | — |  |  | $ | 224 |  |  | $ | — |  | $ | — |  |  | $ | 224 |
As of December 31, 2018
Offsetting of Derivative Assets (dollars in thousands) |  |  |  |  | Gross Amounts Not Offset in the Balance Sheet |
|  | Gross Amounts of Recognized Assets |  |  | Gross Amounts Offset in the Balance Sheet |  |  | Net Amounts of Assets presented in the Balance Sheet |  |  | Financial Instruments |  | Cash Collateral Posted |  |  | Net Amount |
Derivatives |  | $ | 3,840 |  |  | $ | — |  |  | $ | 3,840 |  |  | $ | — |  | $ | — |  |  | $ | 3,840 |
Offsetting of Derivative Liabilities (dollars in thousands) |  |  |  |  | Gross Amounts Not Offset in the Balance Sheet
|  | Gross Amounts of Recognized Liabilities |  |  | Gross Amounts Offset in the Balance Sheet |  |  | Net Amounts of Liabilities presented in the Balance Sheet |  |  | Financial Instruments |  | Cash Collateral Posted |  |  | Net Amount |
Derivatives |  | $ | 59 |  |  | $ | — |  |  | $ | 59 |  |  | $ | — |  | $ | — |  |  | $ | 59 |

X
- References No definition available. + Details
Name: | us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of derivative and other financial assets that are subject to offsetting, including master netting arrangements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225877-175312 + Details
Name: | us-gaap_OffsettingAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 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 (c) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
Name: | us-gaap_ScheduleOfCashFlowHedgesIncludedInAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4E -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624181-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5618551-113959 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration