13. Accumulated Other Comprehensive Loss

The following table presents the changes in each component of accumulated other comprehensive loss, net of tax, for the three and nine months ended September 30, 2020 and 2019 (in thousands):


	Three months ended September 30, 2020						Three months ended September 30, 2019
	Net						Net
	Unrealized						Unrealized
	Gains and						Gains and
	Losses on		Defined				Losses on		Defined
	Investment		Benefit				Investment		Benefit
	Securities		Pension				Securities		Pension
	AFS(1)		Items(1)		Total(1)		AFS(1)		Items(1)		Total(1)
Beginning balance	$	3,398	$	(17,469)	$	(14,071)	$	1,398	$	(13,948)	$	(12,550)
Other comprehensive income (loss) before reclassifications		113		(483)		(370)		480		(7)		473
Amounts reclassified from accumulated other comprehensive loss		—		483		483		(69)		325		256
Net current period other comprehensive income		113		—		113		411		318		729
Ending balance	$	3,511	$	(17,469)	$	(13,958)	$	1,809	$	(13,630)	$	(11,821)

(1)

Amounts in parentheses indicate debits on the Consolidated Balance Sheets.


	Nine months ended September 30, 2020						Nine months ended September 30, 2019
	Net						Net
	Unrealized						Unrealized
	Gains and						Gains and
	Losses on		Defined				Losses on		Defined
	Investment		Benefit				Investment		Benefit
	Securities		Pension				Securities		Pension
	AFS(1)		Items(1)		Total(1)		AFS(1)		Items(1)		Total(1)
Beginning balance	$	1,715	$	(17,886)	$	(16,171)	$	(1,409)	$	(12,816)	$	(14,225)
Other comprehensive income (loss) before reclassifications		1,796		(1,031)		765		3,311		(1,790)		1,521
Amounts reclassified from accumulated other comprehensive loss		—		1,448		1,448		(93)		976		883
Net current period other comprehensive income (loss)		1,796		417		2,213		3,218		(814)		2,404
Ending balance	$	3,511	$	(17,469)	$	(13,958)	$	1,809	$	(13,630)	$	(11,821)

(1)

Amounts in parentheses indicate debits on the Consolidated Balance Sheets.

The following table presents the amounts reclassified out of each component of accumulated other comprehensive loss for the three and nine months ended Septembere 30, 2020 and 2019 (in thousands):


	Amount reclassified from accumulated
	other comprehensive loss(1)
	For the three		For the three
	months ended		months ended		Affected line item in the
Details about accumulated other comprehensive loss components	September 30, 2020		September 30, 2019		statement of operations
Realized (gains) losses on sale of securities
	$	—	$	(88)	Net realized gains on investment securities
		—		19	Provision for income taxes
	$	—	$	(69)
Amortization of estimated defined benefit pension plan loss(2)
	$	611	$	412	Other expense
		(128)		(87)	Provision for income taxes
	$	483	$	325
Total reclassifications for the period	$	483	$	256

(1) Amounts in parentheses indicate credits.

(2) These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost (see Note 18 for additional details).


	Amount reclassified from accumulated
	other comprehensive loss(1)
	For the nine		For the nine
	months ended		months ended		Affected line item in the
Details about accumulated other comprehensive loss components	September 30, 2020		September 30, 2019		statement of operations
Realized (gains) losses on sale of securities
	$	—	$	(118)	Net realized gains on investment securities
		—		25	Provision for income taxes
	$	—	$	(93)
Amortization of estimated defined benefit pension plan loss(2)
	$	1,833	$	1,236	Other expense
		(385)		(260)	Provision for income taxes
	$	1,448	$	976
Total reclassifications for the period	$	1,448	$	883

(1) Amounts in parentheses indicate credits.

(2) These accumulated other comprehensive loss components are included in the computation of net periodic benefit cost (see Note 18 for additional details).