ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Jun. 30, 2023

OCI, Debt Securities, Available-for-Sale, Gain (Loss), after Adjustment and Tax [Abstract]

Schedule of Changes in Accumulated Other Comprehensive Income

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended June 30, 2023 and 2022, all shown net of tax:

(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at April 1, 2023	$	(166,612)	$	(758)	$	(167,370)
Other comprehensive income (loss) before reclassification	(10,674)		0		(10,674)
Amounts reclassified from accumulated other comprehensive income (loss)	388		11		399
Net current period other comprehensive income (loss)	(10,286)		11		(10,275)
Balance at June 30, 2023	$	(176,898)	$	(747)	$	(177,645)

(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at April 1, 2022	$	(92,751)	$	(936)	$	(93,687)
Other comprehensive income (loss) before reclassification	(65,179)		0		(65,179)
Amounts reclassified from accumulated other comprehensive income (loss)	305		27		332
Net current period other comprehensive income (loss)	(64,874)		27		(64,847)
Balance at June 30, 2022	$	(157,625)	$	(909)	$	(158,534)

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the six months ended June 30, 2023 and 2022, all shown net of tax:

(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at January 1, 2023	$	(188,154)	$	(769)	$	(188,923)
Other comprehensive income (loss) before reclassification	10,493		0		10,493
Amounts reclassified from accumulated other comprehensive income (loss)	763		22		785
Net current period other comprehensive income (loss)	11,256		22		11,278
Balance at June 30, 2023	$	(176,898)	$	(747)	$	(177,645)

(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at January 1, 2022	$	17,056	$	(963)	$	16,093
Other comprehensive income (loss) before reclassification	(174,986)		0		(174,986)
Amounts reclassified from accumulated other comprehensive income (loss)	305		54		359
Net current period other comprehensive income (loss)	(174,681)		54		(174,627)
Balance at June 30, 2022	$	(157,625)	$	(909)	$	(158,534)

Schedule of Reclassification Accumulated Other Comprehensive Income

Reclassifications out of other accumulated other comprehensive income (loss) for the three months ended June 30, 2023 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Amortization of unrealized losses on held-to-maturity securities	$	(494)	Interest income
Realized gains and (losses) on available-for-sale securities	3		Net securities gains
Tax effect	103		Income tax expense
	(388)		Net of tax
Amortization of defined benefit pension items	(15)		Other expense
Tax effect	4		Income tax expense
	(11)		Net of tax
Total reclassifications for the period	$	(399)	Net income

Reclassifications out of other accumulated comprehensive income (loss) for the three months ended June 30, 2022 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Amortization of unrealized losses on held-to-maturity securities	$	(386)	Interest income
Tax effect	81		Income tax expense
	(305)		Net of tax
Amortization of defined benefit pension items	(36)		Other expense
Tax effect	9		Income tax expense
	(27)		Net of tax
Total reclassifications for the period	$	(332)	Net income

Reclassifications out of accumulated comprehensive loss for the six months ended June 30, 2023 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Amortization of unrealized losses on held-to-maturity securities	$	(985)	Interest income
Realized gains and (losses) on available-for-sale securities	19		Net securities gains
Tax effect	203		Income tax expense
	(763)		Net of tax
Amortization of defined benefit pension items	(30)		Other expense
Tax effect	8		Income tax expense
	(22)		Net of tax
Total reclassifications for the period	$	(785)	Net income

Reclassifications out of accumulated other comprehensive income (loss) for the six months ended June 30, 2022 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Amortization of unrealized losses on held-to-maturity securities	$	(386)	Interest income
Tax effect	81		Income tax expense
	(305)		Net of tax
Amortization of defined benefit pension items	(72)		Other expense
Tax effect	18		Income tax expense
	(54)		Net of tax
Total reclassifications for the period	$	(359)	Net income