Accumulated Other Comprehensive Income ("AOCI") (Tables)

9 Months Ended

Sep. 30, 2020

Accumulated Other Comprehensive Income ("AOCI")

Schedule of changes in AOCI by component

	Three Months Ended September 30, 2020 and 2019
			Unamortized
			Unrealized
	Unrealized		Gain on
	Gains (Losses) on		Available-
	Available-		for-Sale		Defined
	for-Sale		Securities		Benefit
	Securities		Reclassified		Pension
	and I/O		to Held-to-		Plan
	Strips		Maturity		Items(1)		Total
	(Dollars in thousands)
Beginning balance July 1, 2020, net of taxes	$	6,112	$	280	$	(11,572)	$	(5,180)
Other comprehensive loss before reclassification,
net of taxes		(1,266)		—		(130)		(1,396)
Amounts reclassified from other comprehensive income (loss),
net of taxes		—		(9)		201		192
Net current period other comprehensive income (loss),
net of taxes		(1,266)		(9)		71		(1,204)
Ending balance September 30, 2020, net of taxes	$	4,846	$	271	$	(11,501)	$	(6,384)
Beginning balance July 1, 2019, net of taxes	$	1,083	$	317	$	(7,702)	$	(6,302)
Other comprehensive income (loss) before reclassification,
net of taxes		737		—		(8)		729
Amounts reclassified from other comprehensive income (loss),
net of taxes		(232)		(9)		16		(225)
Net current period other comprehensive income (loss),
net of taxes		505		(9)		8		504
Ending balance September 30, 2019, net of taxes	$	1,588	$	308	$	(7,694)	$	(5,798)

(1) This AOCI component is included in the computation of net periodic benefit cost (see Note 9—Benefit Plans) and includes split-dollar life insurance benefit plan.

	Nine Months Ended September 30, 2020 and 2019
			Unamortized
			Unrealized
	Unrealized		Gain on
	Gains (Losses) on		Available-
	Available-		for-Sale		Defined
	for-Sale		Securities		Benefit
	Securities		Reclassified		Pension
	and I/O		to Held-to-		Plan
	Strips		Maturity		Items(1)		Total
	(Dollars in thousands)
Beginning balance January 1, 2020, net of taxes	$	1,602	$	298	$	(11,678)	$	(9,778)
Other comprehensive income (loss) before reclassification,
net of taxes		3,435		—		(136)		3,299
Amounts reclassified from other comprehensive income (loss),
net of taxes		(191)		(27)		313		95
Net current period other comprehensive income (loss),
net of taxes		3,244		(27)		177		3,394
Ending balance September 30, 2020, net of taxes	$	4,846	$	271	$	(11,501)	$	(6,384)
Beginning balance January 1, 2019, net of taxes	$	(5,007)	$	344	$	(7,718)	$	(12,381)
Other comprehensive income (loss) before reclassification,
net of taxes		7,213		—		(22)		7,191
Amounts reclassified from other comprehensive income (loss),
net of taxes		(618)		(36)		46		(608)
Net current period other comprehensive income (loss),
net of taxes		6,595		(36)		24		6,583
Ending balance September 30, 2019, net of taxes	$	1,588	$	308	$	(7,694)	$	(5,798)

(1) This AOCI component is included in the computation of net periodic benefit cost (see Note 9—Benefit Plans) and includes split-dollar life insurance benefit plan.

	Amounts Reclassified from
	AOCI(1)
	Three Months Ended
	September 30,				Affected Line Item Where
Details About AOCI Components	2020		2019		Net Income is Presented
	(Dollars in thousands)
Unrealized gains on available-for-sale securities
and I/O strips	$	—	$	330	Gain on sales of securities
		—		(98)	Income tax expense
		—		232	Net of tax
Amortization of unrealized gain on securities available-
for-sale that were reclassified to securities
held-to-maturity		13		13	Interest income on taxable securities
		(4)		(4)	Income tax expense
		9		9	Net of tax
Amortization of defined benefit pension plan items (1)
Prior transition obligation		(184)		24
Actuarial losses		(101)		(46)
		(285)		(22)	Other noninterest expense
		84		6	Income tax benefit
		(201)		(16)	Net of tax
Total reclassification for the period	$	(192)	$	225

	Amounts Reclassified from
	AOCI(1)
	Nine Months Ended
	September 30,				Affected Line Item Where
Details About AOCI Components	2020		2019		Net Income is Presented
	(Dollars in thousands)
Unrealized gains on available-for-sale securities
and I/O strips	$	270	$	878	Gain on sales of securities
		(79)		(260)	Income tax expense
		191		618	Net of tax
Amortization of unrealized gain on securities
available-for-sale that were reclassified to securities
held-to-maturity		39		52	Interest income on taxable securities
		(12)		(16)	Income tax expense
		27		36	Net of tax
Amortization of defined benefit pension plan items (1)
Prior transition obligation		(154)		73
Actuarial losses		(291)		(138)
		(445)		(65)	Other noninterest expense
		132		19	Income tax benefit
		(313)		(46)	Net of tax
Total reclassification from AOCI for the period	$	(95)	$	608

(1) This AOCI component is included in the computation of net periodic benefit cost (see Note 9—Benefit Plans) and includes split-dollar life insurance benefit plan.

Schedule of reclassifications out of AOCI into net income