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Accumulated Other Comprehensive Income (Loss) (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2016
Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss)    
Schedule of changes in accumulated other comprehensive income (loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

 

 

 Tax

 

 

 

 

Three Months Ended September 30, 2016

 

Pre-tax

 

Benefit

 

Net of

 

(dollars in thousands)

    

Amount

    

(Expense)

    

Tax

 

Accumulated other comprehensive loss at June 30, 2016

 

$
(8,644)

 

$
3,417

 

$
(5,227)

 

Investment securities:

 

 

 

 

 

 

 

 

 

 

Unrealized net losses arising during the period

 

 
(9,925)

 

 
3,920

 

 
(6,005)

 

Reclassification of net gains to net income:

 

 

 

 

 

 

 

 

 

 

Investment securities gains, net

 

 
(30)

 

 
12

 

 
(18)

 

Net change in unrealized losses on investment securities

 

 
(9,955)

 

 
3,932

 

 
(6,023)

 

Cash flow derivative hedges:

 

 

 

 

 

 

 

 

 

 

Unrealized net gains on cash flow derivative hedges arising during the period

 

 
1,545

 

 
(610)

 

 
935

 

Net change in unrealized gains on cash flow derivative hedges

 

 
1,545

 

 
(610)

 

 
935

 

Other comprehensive loss

 

 
(8,410)

 

 
3,322

 

 
(5,088)

 

Accumulated other comprehensive loss at September 30, 2016

 

$
(17,054)

 

$
6,739

 

$
(10,315)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

 

 

 Tax

 

 

 

 

Nine Months Ended September 30, 2016

 

Pre-tax

 

Benefit

 

Net of

 

(dollars in thousands)

    

Amount

    

(Expense)

    

Tax

 

Accumulated other comprehensive loss at December 31, 2015

 

$
(84,722)

 

$
33,463

 

$
(51,259)

 

Pension and other benefits:

 

 

 

 

 

 

 

 

 

 

Change due to the Reorganization Transactions

 

 
(78)

 

 
32

 

 
(46)

 

Net change in pension and other benefits

 

 
(78)

 

 
32

 

 
(46)

 

Investment securities:

 

 

 

 

 

 

 

 

 

 

Unrealized net gains arising during the period

 

 
92,590

 

 
(36,573)

 

 
56,017

 

Reclassification of net gains to net income:

 

 

 

 

 

 

 

 

 

 

Investment securities gains, net

 

 
(25,761)

 

 
10,176

 

 
(15,585)

 

Net change in unrealized gains on investment securities

 

 
66,829

 

 
(26,397)

 

 
40,432

 

Cash flow derivative hedges:

 

 

 

 

 

 

 

 

 

 

Unrealized net gains on cash flow derivative hedges arising during the period

 

 
917

 

 
(359)

 

 
558

 

Net change in unrealized gains on cash flow derivative hedges

 

 
917

 

 
(359)

 

 
558

 

Other comprehensive income

 

 
67,668

 

 
(26,724)

 

 
40,944

 

Accumulated other comprehensive loss at September 30, 2016

 

$
(17,054)

 

$
6,739

 

$
(10,315)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

 

 

 Tax

 

 

 

 

Three Months Ended September 30, 2015

 

Pre-tax

 

Benefit

 

Net of

 

(dollars in thousands)

    

Amount

    

(Expense)

    

Tax

 

Accumulated other comprehensive loss at June 30, 2015

 

$
(74,979)

 

$
29,612

 

$
(45,367)

 

Investment securities:

 

 

 

 

 

 

 

 

 

 

Unrealized net gains arising during the period

 

 
22,369

 

 
(8,835)

 

 
13,534

 

Reclassification of net gains to net income:

 

 

 

 

 

 

 

 

 

 

Investment securities gains, net

 

 
(4,131)

 

 
1,633

 

 
(2,498)

 

Net change in unrealized gains on investment securities

 

 
18,238

 

 
(7,202)

 

 
11,036

 

Cash flow derivative hedges:

 

 

 

 

 

 

 

 

 

 

Unrealized net losses on cash flow derivative hedges arising during the period

 

 
(819)

 

 
324

 

 
(495)

 

Net change in unrealized losses on cash flow derivative hedges

 

 
(819)

 

 
324

 

 
(495)

 

Other comprehensive income

 

 
17,419

 

 
(6,878)

 

 
10,541

 

Accumulated other comprehensive loss at September 30, 2015

 

$
(57,560)

 

$
22,734

 

$
(34,826)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

 

 

 Tax

 

 

 

 

Nine Months Ended September 30, 2015

 

Pre-tax

 

Benefit

 

Net of

 

(dollars in thousands)

    

Amount

    

(Expense)

    

Tax

 

Accumulated other comprehensive loss at December 31, 2014

 

$
(85,048)

 

$
33,591

 

$
(51,457)

 

Investment securities:

 

 

 

 

 

 

 

 

 

 

Unrealized net gains arising during the period

 

 
43,488

 

 
(17,178)

 

 
26,310

 

Reclassification of net gains to net income:

 

 

 

 

 

 

 

 

 

 

Investment securities gains, net

 

 
(14,993)

 

 
5,923

 

 
(9,070)

 

Net change in unrealized gains on investment securities

 

 
28,495

 

 
(11,255)

 

 
17,240

 

Cash flow derivative hedges:

 

 

 

 

 

 

 

 

 

 

Unrealized net losses on cash flow derivative hedges arising during the period

 

 
(550)

 

 
217

 

 
(333)

 

Reclassification of net gains to net income:

 

 

 

 

 

 

 

 

 

 

Other noninterest expense

 

 
(457)

 

 
181

 

 
(276)

 

Net change in unrealized losses on cash flow derivative hedges

 

 
(1,007)

 

 
398

 

 
(609)

 

Other comprehensive income

 

 
27,488

 

 
(10,857)

 

 
16,631

 

Accumulated other comprehensive loss at September 30, 2015

 

$
(57,560)

 

$
22,734

 

$
(34,826)

 

 

 

    

 

    

Income Tax

    

 

 

 

 

Pre‑tax

 

Benefit

 

Net of

 

(dollars in thousands)

 

Amount

 

(Expense)

 

Tax

 

Accumulated other comprehensive loss at December 31, 2013

 

$
(75,640)

 

$
29,875 

 

$
(45,765)

 

Year ended December 31, 2014:

 

 

 

 

 

 

 

 

 

 

Pension and other benefits:

 

 

 

 

 

 

 

 

 

 

Net actuarial losses arising during the year

 

 
(34,877)

 

 
13,776 

 

 
(21,101)

 

Prior service cost

 

 
2,196 

 

 
(867)

 

 
1,329 

 

Amortization of net loss included in net income

 

 
5,163 

 

 
(2,039)

 

 
3,124 

 

Net change in pension and other benefits

 

 
(27,518)

 

 
10,870 

 

 
(16,648)

 

Securities available for sale:

 

 

 

 

 

 

 

 

 

 

Unrealized net losses arising during the year

 

 
(1,308)

 

 
517 

 

 
(791)

 

Reclassification of net realized gains on securities available for sale included in net income

 

 
20,822 

 

 
(8,225)

 

 
12,597 

 

Net change in unrealized gains on securities available for sale

 

 
19,514 

 

 
(7,708)

 

 
11,806 

 

Cash flow derivative hedges:

 

 

 

 

 

 

 

 

 

 

Unrealized net losses on cash flow derivative hedges arising during the year

 

 
(1,404)

 

 
554 

 

 
(850)

 

Net change in unrealized gains on cash flow derivative hedges

 

 
(1,404)

 

 
554 

 

 
(850)

 

Other comprehensive loss

 

 
(9,408)

 

 
3,716 

 

 
(5,692)

 

Accumulated other comprehensive loss at December 31, 2014

 

$
(85,048)

 

$
33,591 

 

$
(51,457)

 

Year ended December 31, 2015:

 

 

 

 

 

 

 

 

 

 

Pension and other benefits:

 

 

 

 

 

 

 

 

 

 

Net actuarial gains arising during the year

 

$
5,322 

 

$
(2,102)

 

$
3,220 

 

Prior service credit

 

 
(429)

 

 
169 

 

 
(260)

 

Amortization of net loss included in net income

 

 
9,960 

 

 
(3,934)

 

 
6,026 

 

Net change in pension and other benefits

 

 
14,853 

 

 
(5,867)

 

 
8,986 

 

Securities available for sale:

 

 

 

 

 

 

 

 

 

 

Unrealized net losses arising during the year

 

 
(3,503)

 

 
1,384 

 

 
(2,119)

 

Reclassification of net realized gains on securities available for sale included in net income

 

 
(12,321)

 

 
4,867 

 

 
(7,454)

 

Net change in unrealized losses on securities available for sale

 

 
(15,824)

 

 
6,251 

 

 
(9,573)

 

Cash flow derivative hedges:

 

 

 

 

 

 

 

 

 

 

Unrealized net gains on cash flow derivative hedges arising during the year

 

 
1,684 

 

 
(665)

 

 
1,019 

 

Reclassification of net realized losses included in net income

 

 
(387)

 

 
153 

 

 
(234)

 

Net change in unrealized gains on cash flow derivative hedges

 

 
1,297 

 

 
(512)

 

 
785 

 

Other comprehensive income

 

 
326 

 

 
(128)

 

 
198 

 

Accumulated other comprehensive loss at December 31, 2015

 

$
(84,722)

 

$
33,463 

 

$
(51,259)

 

 

Summary of changes in accumulated other comprehensive loss, net of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

Unrealized 

  

Total

 

 

 

Pensions

 

Unrealized 

 

Gains

 

Accumulated

 

 

 

and

 

Gains (Losses)

 

(Losses) on

 

Other

 

 

 

Other

 

on Investment

 

Cash Flow

 

Comprehensive

 

(dollars in thousands)

    

Benefits

    

Securities

    

Derivative Hedges

    

Loss

 

Three Months Ended September 30, 2016

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at beginning of period

 

$
(26,929)

 

$
21,349

 

$
353

 

$
(5,227)

 

Other comprehensive income (loss)

 

 

 —

 

 
(6,023)

 

 
935

 

 
(5,088)

 

Balance at end of period

 

$
(26,929)

 

$
15,326

 

$
1,288

 

$
(10,315)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine Months Ended September 30, 2016

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at beginning of period

 

$
(26,883)

 

$
(25,106)

 

$
730

 

$
(51,259)

 

Other comprehensive income (loss)

 

 
(46)

 

 
40,432

 

 
558

 

 
40,944

 

Balance at end of period

 

$
(26,929)

 

$
15,326

 

$
1,288

 

$
(10,315)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended September 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at beginning of period

 

$
(35,869)

 

$
(9,329)

 

$
(169)

 

$
(45,367)

 

Other comprehensive income (loss)

 

 

 —

 

 
11,036

 

 
(495)

 

 
10,541

 

Balance at end of period

 

$
(35,869)

 

$
1,707

 

$
(664)

 

$
(34,826)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine Months Ended September 30, 2015

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at beginning of period

 

$
(35,869)

 

$
(15,533)

 

$
(55)

 

$
(51,457)

 

Other comprehensive income (loss)

 

 

 —

 

 
17,240

 

 
(609)

 

 
16,631

 

Balance at end of period

 

$
(35,869)

 

$
1,707

 

$
(664)

 

$
(34,826)

 

 

 

    

 

    

 

    

Unrealized Gains

    

Total

 

 

 

 

 

Unrealized Gains

 

(Losses) on

 

Accumulated

 

 

 

 

 

(Losses) on

 

Cash Flow

 

Other

 

 

 

Pension and

 

Securities

 

Derivative

 

Comprehensive

 

(dollars in thousands)

 

Other Benefits

 

Available for Sale

 

Hedges

 

Loss

 

Balance, December 31, 2013

 

$
(19,221)

 

$
(27,339)

 

$
795 

 

$
(45,765)

 

Other comprehensive income (loss)

 

 
(16,648)

 

 
11,806 

 

 
(850)

 

 
(5,692)

 

Balance, December 31, 2014

 

 
(35,869)

 

 
(15,533)

 

 
(55)

 

 
(51,457)

 

Other comprehensive income (loss)

 

 
8,986 

 

 
(9,573)

 

 
785 

 

 
198 

 

Balance, December 31, 2015

 

$
(26,883)

 

$
(25,106)

 

$
730 

 

$
(51,259)