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CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables) | 9 Months Ended
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Sep. 30, 2018
Stockholders' Equity Note [Abstract] |
Schedule of Actual and Required Capital Ratios | The actual and required capital ratios were as follows:
|  | September 30, 2018 |  | Regulatory Minimum to be "Well Capitalized" |  | December 31, 2017 |  | Regulatory Minimum to be "Well Capitalized"
Company (consolidated) |  |  |  |  |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 14.2 | % |  | N/A |  |  | 13.7 | % |  | N/A |
Common equity tier 1 capital to risk weighted assets |  | 11.7 |  |  | N/A |  |  | 11.3 |  |  | N/A |
Tier 1 capital to risk weighted assets |  | 12.6 |  |  | N/A |  |  | 12.2 |  |  | N/A |
Tier 1 capital to average assets |  | 8.4 |  |  | N/A |  |  | 8.1 |  |  | N/A |
Bank |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 13.8 | % |  | 10.0 | % |  | 13.7 | % |  | 10.0 | %
Common equity tier 1 capital to risk weighted assets |  | 13.0 |  |  | 6.5 |  |  | 12.9 |  |  | 6.5 |
Tier 1 capital to risk weighted assets |  | 13.0 |  |  | 8.0 |  |  | 12.9 |  |  | 8.0 |
Tier 1 capital to average assets |  | 8.7 |  |  | 5.0 |  |  | 8.6 |  |  | 5.0 |
Schedule of Components of Accumulated Other Comprehensive Income | Components of accumulated other comprehensive (loss) income is as follows:
(in thousands) |  | September 30, 2018 |  | December 31, 2017
Other accumulated comprehensive loss, before tax: |  |  |  |  |  |
Net unrealized loss on AFS securities |  | $ | (22,380 | ) |  | $ | (2,741 | )
Net unrealized loss on effective cash flow hedging derivatives |  | (2,409 | ) |  | (3,588 | )
Net unrealized loss on post-retirement plans |  | (905 | ) |  | (946 | )
Income taxes related to items of accumulated other comprehensive loss: |  |  |  |
Net unrealized loss on AFS securities |  | 5,228 |  |  | 1,030 |
Net unrealized loss on effective cash flow hedging derivatives |  | 563 |  |  | 1,338 |
Net unrealized loss on post-retirement plans |  | 215 |  |  | 353 |
Accumulated other comprehensive loss |  | $ | (19,688 | ) |  | $ | (4,554 | )
Schedule of Components of Other Comprehensive Income | The following table presents the components of other comprehensive income (loss) for the three months ended September 30, 2018 and 2017:
(in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized loss on AFS securities: |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | $ | (5,850 | ) |  | $ | 1,291 |  |  | $ | (4,559 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on AFS securities |  | (5,850 | ) |  | 1,291 |  |  | (4,559 | )
Net unrealized gain on derivative hedges: |  |  |  |  |  |
Net unrealized gain arising during the period |  | 299 |  |  | (81 | ) |  | 218 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on derivative hedges |  | 299 |  |  | (81 | ) |  | 218 |
Net unrealized gain on post-retirement plans: |  |  |  |  |  |
Net unrealized gain arising during the period |  | — |  |  | — |  |  | — |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on post-retirement plans |  | — |  |  | — |  |  | — |
Other comprehensive loss |  | $ | (5,551 | ) |  | $ | 1,210 |  |  | $ | (4,341 | )
Three Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |
Net unrealized gain on AFS securities: |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | $ | 531 |  |  | $ | (199 | ) |  | $ | 332 |
Less: reclassification adjustment for gains (losses) realized in net income |  | 19 |  |  | (7 | ) |  | 12 |
Net unrealized gain on AFS securities |  | 512 |  |  | (192 | ) |  | 320 |
Net unrealized loss on derivative hedges: |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | (84 | ) |  | 31 |  |  | (53 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on derivative hedges |  | (84 | ) |  | 31 |  |  | (53 | )
Net unrealized (loss) gain on post-retirement plans: |  |  |  |  |  |  |  |  |
Net unrealized (loss) gain arising during the period |  | 5 |  |  | (2 | ) |  | 3 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized (loss) gain on post-retirement plans |  | 5 |  |  | (2 | ) |  | 3 |
Other comprehensive income |  | $ | 433 |  |  | $ | (163 | ) |  | $ | 270 |
(in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized loss on AFS securities: |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | $ | (19,639 | ) |  | $ | 4,565 |  |  | $ | (15,074 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on AFS securities |  | (19,639 | ) |  | 4,565 |  |  | (15,074 | )
Net unrealized gain on derivative hedges: |  |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 1,179 |  |  | (290 | ) |  | 889 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on derivative hedges |  | 1,179 |  |  | (290 | ) |  | 889 |
Net unrealized gain on post-retirement plans: |  |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 41 |  |  | (10 | ) |  | 31 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on post-retirement plans |  | 41 |  |  | (10 | ) |  | 31 |
Other comprehensive loss |  | $ | (18,419 | ) |  | $ | 4,265 |  |  | $ | (14,154 | )
Nine Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |
Net unrealized holding gain on AFS securities: |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | $ | 5,138 |  |  | $ | (1,846 | ) |  | $ | 3,292 |
Less: reclassification adjustment for gains (losses) realized in net income |  | 19 |  |  | (7 | ) |  | 12 |
Net unrealized holding gain on AFS securities |  | 5,119 |  |  | (1,839 | ) |  | 3,280 |
Net unrealized loss on cash flow hedging derivatives: |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | (805 | ) |  | 373 |  |  | (432 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on cash flow hedging derivatives |  | (805 | ) |  | 373 |  |  | (432 | )
Net unrealized holding gain on post-retirement plans: |  |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 45 |  |  | (2 | ) |  | 43 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized holding gain on post-retirement plans |  | 45 |  |  | (2 | ) |  | 43 |
Other comprehensive income |  | $ | 4,359 |  |  | $ | (1,468 | ) |  | $ | 2,891 |
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income | The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three months ended September 30, 2018 and 2017:
(in thousands) |  | Net unrealized holding (loss) gain on AFS Securities |  | Net loss on effective cash flow hedging derivatives |  | Net unrealized holding loss on pension plans |  | Total
Three Months Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (12,595 | ) |  | $ | (2,064 | ) |  | $ | (688 | ) |  | $ | (15,347 | )
Other comprehensive (loss) gain before reclassifications |  | (4,559 | ) |  | 218 |  |  | — |  |  | (4,341 | )
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive income (loss) |  | (4,559 | ) |  | 218 |  |  | — |  |  | (4,341 | )
Balance at end of period |  | $ | (17,154 | ) |  | $ | (1,846 | ) |  | $ | (688 | ) |  | $ | (19,688 | )
Three Months Ended September 30, 2017 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 836 |  |  | $ | (2,177 | ) |  | $ | (364 | ) |  | $ | (1,705 | )
Other comprehensive gain (loss) before reclassifications |  | 332 |  |  | (53 | ) |  | 3 |  |  | 282 |
Less: amounts reclassified from accumulated other comprehensive income |  | 12 |  |  | — |  |  | — |  |  | 12 |
Total other comprehensive income (loss) |  | 320 |  |  | (53 | ) |  | 3 |  |  | 270 |
Balance at end of period |  | $ | 1,156 |  |  | $ | (2,230 | ) |  | $ | (361 | ) |  | $ | (1,435 | )
Nine Months Ended September 30, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (1,713 | ) |  | $ | (2,250 | ) |  | $ | (591 | ) |  | $ | (4,554 | )
Other comprehensive (loss) gain before reclassifications |  | (15,074 | ) |  | 889 |  |  | 31 |  |  | (14,154 | )
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive loss |  | (15,074 | ) |  | 889 |  |  | 31 |  |  | (14,154 | )
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02 |  | (367 | ) |  | (485 | ) |  | (128 | ) |  | (980 | )
Balance at end of period |  | $ | (17,154 | ) |  | $ | (1,846 | ) |  | $ | (688 | ) |  | $ | (19,688 | )
Nine Months Ended September 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (2,124 | ) |  | $ | (1,798 | ) |  | $ | (404 | ) |  | $ | (4,326 | )
Other comprehensive gain (loss) before reclassifications |  | 3,292 |  |  | (432 | ) |  | 43 |  |  | 2,903 |
Less: amounts reclassified from accumulated other comprehensive income |  | 12 |  |  | — |  |  | — |  |  | 12 |
Total other comprehensive income |  | 3,280 |  |  | (432 | ) |  | 43 |  |  | 2,891 |
Balance at end of period |  | $ | 1,156 |  |  | $ | (2,230 | ) |  | $ | (361 | ) |  | $ | (1,435 | )

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