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CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables) | 6 Months Ended
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Jun. 30, 2019
Stockholders' Equity Note [Abstract] |
Schedule of Actual and Required Capital Ratios | The actual and required capital ratios are, as follows:
|  | June 30, 2019 |  | Regulatory Minimum to be "Well Capitalized" |  | December 31, 2018 |  | Regulatory Minimum to be "Well Capitalized"
Company (consolidated) |  |  |  |  |  |  |  |  |  |  |  |
Total capital to risk-weighted assets |  | 13.93 | % |  | N/A |  |  | 14.23 | % |  | N/A |
Common equity tier 1 capital to risk-weighted assets |  | 11.57 |  |  | N/A |  |  | 11.80 |  |  | N/A |
Tier 1 capital to risk-weighted assets |  | 12.42 |  |  | N/A |  |  | 12.68 |  |  | N/A |
Tier 1 capital to average assets |  | 8.57 |  |  | N/A |  |  | 8.53 |  |  | N/A |
Bank |  |  |  |  |  |  |  |
Total capital to risk-weighted assets |  | 13.42 | % |  | 10.00 | % |  | 13.82 | % |  | 10.00 | %
Common equity tier 1 capital to risk-weighted assets |  | 12.60 |  |  | 6.50 |  |  | 12.99 |  |  | 6.50 |
Tier 1 capital to risk-weighted assets |  | 12.60 |  |  | 8.00 |  |  | 12.99 |  |  | 8.00 |
Tier 1 capital to average assets |  | 8.69 |  |  | 5.00 |  |  | 8.74 |  |  | 5.00 |
Schedule of Components of Accumulated Other Comprehensive Income | Components of accumulated other comprehensive income (loss) is, as follows:
(in thousands) |  | June 30, 2019 |  | December 31, 2018
Other accumulated comprehensive income (loss), before tax: |  |  |  |  |  |
Net unrealized gain (loss) on AFS securities |  | $ | 7,242 |  |  | $ | (11,304 | )
Net unrealized loss on effective cash flow hedging derivatives |  | (4,936 | ) |  | (2,934 | )
Net unrealized loss on post-retirement plans |  | (1,162 | ) |  | (1,162 | )
Income taxes related to items of accumulated other comprehensive (income) loss: |  |  |  |
Net unrealized (gain) loss on AFS securities |  | (1,693 | ) |  | 2,641 |
Net unrealized loss on effective cash flow hedging derivatives |  | 1,154 |  |  | 685 |
Net unrealized loss on post-retirement plans |  | 272 |  |  | 272 |
Accumulated other comprehensive income (loss) |  | $ | 877 |  |  | $ | (11,802 | )
Schedule of Components of Other Comprehensive Income | The following table presents the components of other comprehensive income (loss) for the three and six months ended June 30, 2019 and 2018:
(in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |
Net unrealized gain on AFS securities: |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | $ | 9,646 |  |  | $ | (2,255 | ) |  | $ | 7,391 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on AFS securities |  | 9,646 |  |  | (2,255 | ) |  | 7,391 |
Net unrealized loss on cash flow hedging derivatives: |  |  |  |  |  |
Net unrealized loss arising during the period |  | (1,157 | ) |  | 271 |  |  | (886 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on cash flow hedging derivatives |  | (1,157 | ) |  | 271 |  |  | (886 | )
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 income |  | $ | 8,489 |  |  | $ | (1,984 | ) |  | $ | 6,505 |
Three Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized loss on AFS securities: |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | $ | (3,087 | ) |  | $ | 731 |  |  | $ | (2,356 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on AFS securities |  | (3,087 | ) |  | 731 |  |  | (2,356 | )
Net unrealized gain on cash flow hedging derivatives: |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 226 |  |  | (54 | ) |  | 172 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on cash flow hedging derivatives |  | 226 |  |  | (54 | ) |  | 172 |
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 |  | $ | (2,861 | ) |  | $ | 677 |  |  | $ | (2,184 | )
(in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Six Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |
Net unrealized gain on AFS securities: |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | $ | 18,546 |  |  | $ | (4,334 | ) |  | $ | 14,212 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on AFS securities |  | 18,546 |  |  | (4,334 | ) |  | 14,212 |
Net unrealized loss on derivative hedges: |  |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | (2,002 | ) |  | 469 |  |  | (1,533 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on derivative hedges |  | (2,002 | ) |  | 469 |  |  | (1,533 | )
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 income |  | $ | 16,544 |  |  | $ | (3,865 | ) |  | $ | 12,679 |
Six Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized loss on AFS securities: |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | $ | (13,789 | ) |  | $ | 3,274 |  |  | $ | (10,515 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized loss on AFS securities |  | (13,789 | ) |  | 3,274 |  |  | (10,515 | )
Net unrealized gain on cash flow hedging derivatives: |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 880 |  |  | (209 | ) |  | 671 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on cash flow hedging derivatives |  | 880 |  |  | (209 | ) |  | 671 |
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 |  | $ | (12,868 | ) |  | $ | 3,055 |  |  | $ | (9,813 | )
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 and six months ended June 30, 2019 and 2018:
(in thousands) |  | Net unrealized (loss) gain on AFS Securities |  | Net loss on effective cash flow hedging derivatives |  | Net unrealized loss on pension plans |  | Total
Three Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (1,844 | ) |  | $ | (2,896 | ) |  | $ | (888 | ) |  | $ | (5,628 | )
Other comprehensive gain (loss) before reclassifications |  | 7,391 |  |  | (886 | ) |  | — |  |  | 6,505 |
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive income (loss) |  | 7,391 |  |  | (886 | ) |  | — |  |  | 6,505 |
Balance at end of period |  | $ | 5,547 |  |  | $ | (3,782 | ) |  | $ | (888 | ) |  | $ | 877 |
Three Months Ended June 30, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (10,239 | ) |  | $ | (2,236 | ) |  | $ | (688 | ) |  | $ | (13,163 | )
Other comprehensive (loss) gain before reclassifications |  | (2,356 | ) |  | 172 |  |  | — |  |  | (2,184 | )
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive (loss) income |  | (2,356 | ) |  | 172 |  |  | — |  |  | (2,184 | )
Balance at end of period |  | $ | (12,595 | ) |  | $ | (2,064 | ) |  | $ | (688 | ) |  | $ | (15,347 | )
Six Months Ended June 30, 2019 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (8,665 | ) |  | $ | (2,249 | ) |  | $ | (888 | ) |  | $ | (11,802 | )
Other comprehensive gain (loss) before reclassifications |  | 14,212 |  |  | (1,533 | ) |  | — |  |  | 12,679 |
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive income (loss) |  | 14,212 |  |  | (1,533 | ) |  | — |  |  | 12,679 |
Balance at end of period |  | $ | 5,547 |  |  | $ | (3,782 | ) |  | $ | (888 | ) |  | $ | 877 |
Six Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (1,713 | ) |  | $ | (2,250 | ) |  | $ | (591 | ) |  | $ | (4,554 | )
Other comprehensive (loss) gain before reclassifications |  | (10,515 | ) |  | 671 |  |  | 31 |  |  | (9,813 | )
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive (loss) income |  | (10,515 | ) |  | 671 |  |  | 31 |  |  | (9,813 | )
Less: amounts reclassified from accumulated other comprehensive income for ASU 2018-02 |  | (367 | ) |  | (485 | ) |  | (128 | ) |  | (980 | )
Balance at end of period |  | $ | (12,595 | ) |  | $ | (2,064 | ) |  | $ | (688 | ) |  | $ | (15,347 | )

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