ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2015

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of components of other comprehensive income (loss)

The following table presents the components of other comprehensive income for the three and nine months ended September 30, 2015 and 2014, by component:

(dollars in thousands)	Before Tax			Tax Effect			Net of Tax
Three Months Ended September 30, 2015
Net unrealized losses on investment securities:
Net unrealized losses arising during the period	$	12,561		$	4,998		$	7,563
Less: Reclassification adjustment for losses realized in net income	—			—			—
Net unrealized losses on investment securities	12,561			4,998			7,563
Defined benefit plans:
Amortization of net actuarial losses	419			165			254
Amortization of net transition obligation	4			2			2
Amortization of prior service cost	5			2			3
Defined benefit plans, net	428			169			259
Other comprehensive loss	$	12,989		$	5,167		$	7,822
Three Months Ended September 30, 2014
Net unrealized gains on investment securities:
Net unrealized gains arising during the period	$	(2,562	)	$	(897	)	$	(1,665	)
Less: Reclassification adjustment for losses realized in net income	—			—			—
Net unrealized gains on investment securities	(2,562		)	(897		)	(1,665		)
Defined benefit plans:
Amortization of net actuarial losses	305			100			205
Amortization of net transition obligation	4			1			3
Amortization of prior service cost	5			1			4
Defined benefit plans, net	314			102			212
Other comprehensive income	$	(2,248	)	$	(795	)	$	(1,453	)

(dollars in thousands)	Before Tax		Tax Effect		Net of Tax
Nine Months Ended September 30, 2015
Net unrealized losses on investment securities:
Net unrealized losses arising during the period	$	3,285	$	1,306	$	1,979
Less: Reclassification adjustment for losses realized in net income	1,866		743		1,123
Net unrealized losses on investment securities	5,151		2,049		3,102
Defined benefit plans:
Amortization of net actuarial losses	1,260		499		761
Amortization of net transition obligation	12		7		5
Amortization of prior service cost	15		6		9
Defined benefit plans, net	1,287		512		775
Other comprehensive loss	$	6,438	$	2,561	$	3,877
Nine Months Ended September 30, 2014
Net unrealized gains on investment securities:
Net unrealized gains arising during the period	$	29,323	$	11,744	$	17,579
Less: Reclassification adjustment for losses realized in net income	1,071		429		642
Net unrealized gains on investment securities	30,394		12,173		18,221
Defined benefit plans:
Amortization of net actuarial losses	915		343		572
Amortization of net transition obligation	12		5		7
Amortization of prior service cost	15		5		10
Defined benefit plans, net	942		353		589
Other comprehensive income	$	31,336	$	12,526	$	18,810

Schedule of changes in each component of AOCI, net of tax

The following table presents the changes in each component of AOCI, net of tax, for the three and nine months ended September 30, 2015 and 2014:

(dollars in thousands)	Investment Securities			Defined Benefit Plans			Accumulated Other Comprehensive Income (Loss)
Three Months Ended September 30, 2015
Balance at beginning of period	$	9,125		$	(9,911	)	$	(786	)
Other comprehensive loss before reclassifications	7,563			—			7,563
Amounts reclassified from AOCI	—			259			259
Total other comprehensive income (loss)	7,563			259			7,822
Balance at end of period	$	16,688		$	(9,652	)	$	7,036
Three Months Ended September 30, 2014
Balance at beginning of period	$	10,761		$	(6,343	)	$	4,418
Other comprehensive income before reclassifications	(1,665		)	—			(1,665		)
Amounts reclassified from AOCI	—			212			212
Total other comprehensive income	(1,665		)	212			(1,453		)
Balance at end of period	$	9,096		$	(6,131	)	$	2,965
Nine Months Ended September 30, 2015
Balance at beginning of period	$	13,586		$	(10,427	)	$	3,159
Other comprehensive loss before reclassifications	1,979			—			1,979
Amounts reclassified from AOCI	1,123			775			1,898
Total other comprehensive income (loss)	3,102			775			3,877
Balance at end of period	$	16,688		$	(9,652	)	$	7,036
Nine Months Ended September 30, 2014
Balance at beginning of period	$	(9,125	)	$	(6,720	)	$	(15,845	)
Other comprehensive income before reclassifications	17,579			—			17,579
Amounts reclassified from AOCI	642			589			1,231
Total other comprehensive income	18,221			589			18,810
Balance at end of period	$	9,096		$	(6,131	)	$	2,965

Schedule of amounts reclassified out of each component of AOCI

The following table presents the amounts reclassified out of each component of AOCI for the three and nine months ended September 30, 2015 and 2014:

	Amount Reclassified from AOCI						Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components	Three months ended September 30,
(dollars in thousands)	2015			2014
Sale of investment securities available for sale	$	—		$	—		Investment securities gains (losses)
	—			—			Tax benefit
	$	—		$	—		Net of tax
Amortization of defined benefit plan items
Net actuarial losses	$	(419	)	$	(305	)	(1)
Net transition obligation	(4		)	(4		)	(1)
Prior service cost	(5		)	(5		)	(1)
	(428		)	(314		)	Total before tax
	169			102			Tax benefit
	$	(259	)	$	(212	)	Net of tax
Total reclassifications for the period	$	(259	)	$	(212	)	Net of tax

	Amount Reclassified from AOCI						Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components	Nine months ended September 30,
(dollars in thousands)	2015			2014
Sale of investment securities available for sale	$	(1,866	)	$	(1,071	)	Investment securities gains (losses)
	743			429			Tax benefit
	$	(1,123	)	$	(642	)	Net of tax
Amortization of defined benefit plan items
Net actuarial losses	$	(1,260	)	$	(915	)	(1)
Net transition obligation	(12		)	(12		)	(1)
Prior service cost	(15		)	(15		)	(1)
	(1,287		)	(942		)	Total before tax
	512			353			Tax benefit
	$	(775	)	$	(589	)	Net of tax
Total reclassifications for the period	$	(1,898	)	$	(1,231	)	Net of tax

(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note 14 for additional details).