OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2022

OTHER COMPREHENSIVE INCOME (LOSS)

OTHER COMPREHENSIVE INCOME (LOSS)

18.   OTHER COMPREHENSIVE INCOME (LOSS):

The following table summarizes the changes, net of tax within each classification of accumulated other comprehensive income for the years ended December 31, 2022 and 2021.

	Unrealized
	gains and
	(Losses) on available-		2022
	for-sale		Retirement
(Dollar amounts in thousands)	Securities		plans		Total
Beginning balance, January 1,	$	15,674	$	(18,100)	$	(2,426)
Change in other comprehensive income (loss) before reclassification		(144,568)		6,078		(138,490)
Amounts reclassified from accumulated other comprehensive income		(2)		944		942
Net current period other comprehensive income (loss)		(144,570)		7,022		(137,548)
Ending balance, December 31,	$	(128,896)	$	(11,078)	$	(139,974)

	Unrealized
	gains and
	(Losses) on available-		2021
	for-sale		Retirement
(Dollar amounts in thousands)	Securities		plans		Total
Beginning balance, January 1,	$	34,162	$	(24,398)	$	9,764
Change in other comprehensive income (loss) before reclassification		(18,403)		4,744		(13,659)
Amounts reclassified from accumulated other comprehensive income		(85)		1,554		1,469
Net current period other comprehensive income (loss)		(18,488)		6,298		(12,190)
Ending balance, December 31,	$	15,674	$	(18,100)	$	(2,426)

	Balance at		Current Period		Balance at
(Dollar amounts in thousands)	1/1/2022		Change		12/31/2022
Unrealized gains (losses) on securities available-for-sale without other than temporary impairment	$	13,155	$	(144,290)	$	(131,135)
Unrealized gains (losses) on securities available-for-sale with other than temporary impairment		2,519		(280)		2,239
Total unrealized gain (loss) on securities available-for-sale	$	15,674	$	(144,570)	$	(128,896)
Unrealized gain (loss) on retirement plans		(18,100)		7,022		(11,078)
TOTAL	$	(2,426)	$	(137,548)	$	(139,974)

	Balance at		Current Period		Balance at
(Dollar amounts in thousands)	1/1/2021		Change		12/31/2021
Unrealized gains (losses) on securities available-for-sale without other than temporary impairment	$	31,810	$	(18,655)	$	13,155
Unrealized gains (losses) on securities available-for-sale with other than temporary impairment		2,352		167		2,519
Total unrealized income (loss) on securities available-for-sale	$	34,162	$	(18,488)	$	15,674
Unrealized gain (loss) on retirement plans		(24,398)		6,298		(18,100)
TOTAL	$	9,764	$	(12,190)	$	(2,426)

	Year Ended December 31, 2022
Details about accumulated	Amount reclassified from			Affected line item in
other comprehensive	accumulated other			the statement where
income components	comprehensive income			net income is presented
	(in thousands)
Unrealized gains and losses	$	3		Net securities gains (losses)
on available-for-sale		(1)		Income tax expense
securities	$	2		Net of tax
Amortization of	$	(1,259)	(a)	Salary and benefits
retirement plan items		315		Income tax expense
	$	(944)		Net of tax
Total reclassifications for the period	$	(942)		Net of tax

(a) Included in the computation of net periodic benefit cost which is included in salaries and benefits. (see Footnote 16 for additional details).

	Balance at December 31, 2021
Details about accumulated	Amount reclassified from			Affected line item in
other comprehensive	accumulated other			the statement where
income components	comprehensive income			net income is presented
	(in thousands)
Unrealized gains and losses	$	114		Net securities gains (losses)
on available-for-sale		(29)		Income tax expense
securities	$	85		Net of tax
Amortization of	$	(2,072)	(a)	Salary and benefits
retirement plan items		518		Income tax expense
	$	(1,554)		Net of tax
Total reclassifications for the period	$	(1,469)		Net of tax

(a) Included in the computation of net periodic benefit cost which is included in salaries and benefits. (see Footnote 16 for additional details).

	Balance at December 31, 2020
Details about accumulated	Amount reclassified from			Affected line item in
other comprehensive	accumulated other			the statement where
income components	comprehensive income			net income is presented
	(in thousands)
Unrealized gains and losses	$	233		Net securities gains (losses)
on available-for-sale		(58)		Income tax expense
securities	$	175		Net of tax
Amortization of	$	(1,967)	(a)
retirement plan items		492		Income tax expense
	$	(1,475)		Net of tax
Total reclassifications for the period	$	(1,300)		Net of tax

(a) Included in the computation of net periodic benefit cost which is included in salaries and benefits. (see Footnote 16 for additional details).