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Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2023
Equity [Abstract] |
Other Comprehensive Income (Loss) | Other Comprehensive Income (Loss) The following table summarizes activity in the unrealized gain or loss on available for sale securities included in OCI for the nine months and quarters ended September 30, 2023 and 2022.
| For the nine months ended September 30, | For the quarter ended September 30,
| 2023 | 2022 | 2023 | 2022
Balance at beginning of period | $ | (44,718,000) |  | $ | (1,718,000) |  | $ | (43,781,000) |  | $ | (32,795,000) |
Unrealized losses arising during the period | (11,562,000) |  | (58,149,000) |  | (12,748,000) |  | (18,812,000) |
Reclassification of net realized gains during the period | — |  | (7,000) |  | — |  | (6,000) |
Related deferred taxes | 2,428,000 |  | 12,213,000 |  | 2,677,000 |  | 3,952,000 |
Net change | (9,134,000) |  | (45,943,000) |  | (10,071,000) |  | (14,866,000) |
Balance at end of period | $ | (53,852,000) |  | $ | (47,661,000) |  | $ | (53,852,000) |  | $ | (47,661,000) |
The reclassification of realized gains is included in the net securities gains line of the consolidated statements of income and comprehensive income and the tax effect is included in the income tax expense line of the same statement. The following table summarizes activity in the unrealized loss on securities transferred from available for sale to held to maturity included in OCI for the nine months and quarters ended September 30, 2023 and 2022.
| For the nine months ended September 30, | For the quarter ended September 30,
| 2023 | 2022 | 2023 | 2022
Balance at beginning of period | $ | (64,000) |  | $ | (87,000) |  | $ | (59,000) |  | $ | (73,000) |
Amortization of net unrealized gains | 7,000 |  | 25,000 |  | 1,000 |  | 7,000 |
Related deferred taxes | (1,000) |  | (5,000) |  | — |  | (1,000) |
Net change | 6,000 |  | 20,000 |  | 1,000 |  | 6,000 |
Balance at end of period | $ | (58,000) |  | $ | (67,000) |  | $ | (58,000) |  | $ | (67,000) |
The following table presents the effect of the Company's derivative financial instruments included in OCI for the nine months and quarters ended September 30, 2023 and 2022.
| For the nine months ended September 30, | For the quarter ended September 30,
| 2023 | 2022 | 2023 | 2022
Balance at beginning of period | $ | 544,000 |  | $ | — |  | $ | 680,000 |  | $ | 146,000 |
Unrealized gains on cash flow hedging derivatives arising during the period | 1,096,000 |  | 633,000 |  | 924,000 |  | 448,000 |
Related deferred taxes | (230,000) |  | (133,000) |  | (194,000) |  | (94,000) |
Net change | 866,000 |  | 500,000 |  | 730,000 |  | 354,000 |
Balance at end of period | $ | 1,410,000 |  | $ | 500,000 |  | $ | 1,410,000 |  | $ | 500,000 |
There was no activity in the unrealized gain or loss on postretirement benefits included in OCI for the nine months and quarters ended September 30, 2023 and 2022.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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