Equity - (Tables)

9 Months Ended

Feb. 28, 2022

Stockholders' Equity Note [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table presents, by component, changes in AOCI for the three and nine months ended February 28, 2022 and 2021 and the balance of each component as of the end of each respective period.

Table 10.1: Changes in Accumulated Other Comprehensive Income (Loss)

	Three Months Ended February 28,
	2022						2021
(Dollars in thousands)	Unrealized Gains on Derivative Hedges(1)		Unrealized Losses on Defined Benefit Plans(2)		Total		Unrealized Gains on Derivative Hedges(1)		Unrealized Losses on Defined Benefit Plans(2)		Total
Beginning balance	$	5,506	$	(1,600)	$	3,906	$	1,918	$	(3,664)	$	(1,746)
Changes in unrealized gains	—		—		—		—		—		—
Realized (gains) losses reclassified to earnings	(192)		72		(120)		(101)		188		87
Ending balance	$	5,314	$	(1,528)	$	3,786	$	1,817	$	(3,476)	$	(1,659)
	Nine Months Ended February 28,
	2022						2021
(Dollars in thousands)	Unrealized Gains on Derivative Hedges(1)		Unrealized Losses on Defined Benefit Plans(2)		Total		Unrealized Gains on Derivative Hedges(1)		Unrealized Losses on Defined Benefit Plans(2)		Total
Beginning balance	$	1,718	$	(1,743)	$	(25)	$	2,130	$	(4,040)	$	(1,910)
Changes in unrealized gains	4,028		—		4,028		—		—		—
Realized (gains) losses reclassified to earnings	(432)		215		(217)		(313)		564		251
Ending balance	$	5,314	$	(1,528)	$	3,786	$	1,817	$	(3,476)	$	(1,659)

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(1) Of the derivative gains reclassified to earnings, a portion is reclassified as a component of the derivative gains (losses) line item and the remainder is reclassified as a component of the interest expense line item on our consolidated statements of operations.

(2) Reclassified to earnings as component of the other non-interest expense line item presented on our consolidated statements of operations.