| Related Tax Effects Allocated to Other Comprehensive Income and Accumulated Other Comprehensive Income (Loss) |
The following table summarizes the changes within each classification of AOCI: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended March 31, 2023 | | | | Total other comprehensive income (loss) | | Total accumulated
other comprehensive income (loss) | | (Dollars in thousands) | | Prior to
reclass | | Reclass
from | | Pre-tax | | Tax effect | | Net of tax | | Beginning balance | | Net activity | | | | Ending balance | | Unrealized gain (loss) on debt securities | | $ | 39,617 | | | $ | 519 | | | $ | 39,098 | | | $ | (8,613) | | | $ | 30,485 | | | $ | (325,925) | | | $ | 30,485 | | | | | $ | (295,440) | | | | | | | | | | | | | | | | | | | | | | Retirement obligation | | 0 | | | (150) | | | 150 | | | (35) | | | 115 | | | (32,023) | | | 115 | | | | | (31,908) | | | Foreign currency translation | | 4 | | | 0 | | | 4 | | | 0 | | | 4 | | | (715) | | | 4 | | | | | (711) | | | Total | | $ | 39,621 | | | $ | 369 | | | $ | 39,252 | | | $ | (8,648) | | | $ | 30,604 | | | $ | (358,663) | | | $ | 30,604 | | | | | $ | (328,059) | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended March 31, 2022 | | | | Total other comprehensive income (loss) | | Total accumulated
other comprehensive income (loss) | | (Dollars in thousands) | | Prior to
reclass | | Reclass
from | | Pre-tax | | Tax effect | | Net of tax | | Beginning balance | | Net activity | | | | Ending balance | | Unrealized gain (loss) on debt securities | | $ | (182,479) | | | $ | (3) | | | $ | (182,476) | | | $ | 40,075 | | | $ | (142,401) | | | $ | 21,038 | | | $ | (142,401) | | | | | $ | (121,363) | | | | | | | | | | | | | | | | | | | | | | Retirement obligation | | 0 | | | (325) | | | 325 | | | 21 | | | 346 | | | (20,846) | | | 346 | | | | | (20,500) | | | Foreign currency translation | | 11 | | | 0 | | | 11 | | | 0 | | | 11 | | | (625) | | | 11 | | | | | (614) | | | Total | | $ | (182,468) | | | $ | (328) | | | $ | (182,140) | | | $ | 40,096 | | | $ | (142,044) | | | $ | (433) | | | $ | (142,044) | | | | | $ | (142,477) | |
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| Other Accumulated Comprehensive income reclassified from AOCI |
The following table presents the activity reclassified from accumulated other comprehensive income into income during the three month periods ended March 31, 2023 and 2022, respectively: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Amount reclassified from
accumulated other comprehensive income (loss) | | | | | | | Three months ended | | | | | | | March 31, | | | | (Dollars in thousands) | | | | | | 2023 | | 2022 | | Affected Line Item in the Consolidated Statements of Income | | | | | | | | | | | | | | | | | | | | | | | | Realized gain (loss) on securities available-for-sale | | | | | | $ | 519 | | | $ | (3) | | | Net gain (loss) on sales of investments securities | | Defined benefit pension plan | | | | | | | | | Amortization of prior service cost (1) | | | | | | 0 | | | 75 | | | Other noninterest expense | Recognized net actuarial loss (1) | | | | | | (150) | | | (400) | | | Other noninterest expense | | Defined benefit pension plan total | | | | | | (150) | | | (325) | | | | | Total reclassifications for the period, before tax | | | | | | $ | 369 | | | $ | (328) | | | |
(1) Included in the computation of net periodic pension cost (see Note 14 - Employee Benefit Plans for additional details).
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