ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

6 Months Ended

Jun. 30, 2021

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 for the three months ended June 30, 2021 and 2020, 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, 2021	$	16,503	$	(1,393)	$	15,110
Other comprehensive income before reclassification	7,151		0		7,151
Amounts reclassified from accumulated other comprehensive income	(35)		45		10
Net current period other comprehensive income	7,116		45		7,161
Balance at June 30, 2021	$	23,619	$	(1,348)	$	22,271

(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at April 1, 2020	$	24,051	$	(1,501)	$	22,550
Other comprehensive income before reclassification	2,244		0		2,244
Amounts reclassified from accumulated other comprehensive income	(39)		47		8
Net current period other comprehensive income	2,205		47		2,252
Balance at June 30, 2020	$	26,256	$	(1,454)	$	24,802

The following tables summarize the changes within each classification of accumulated other comprehensive income for the six months ended June 30, 2021 and 2020, 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, 2021	$	29,182	$	(1,438)	$	27,744
Other comprehensive loss before reclassification	(4,933)		0		(4,933)
Amounts reclassified from accumulated other comprehensive income	(630)		90		(540)
Net current period other comprehensive loss	(5,563)		90		(5,473)
Balance at June 30, 2021	$	23,619	$	(1,348)	$	22,271

(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at January 1, 2020	$	13,607	$	(1,548)	$	12,059
Other comprehensive income before reclassification	12,688		0		12,688
Amounts reclassified from accumulated other comprehensive income	(39)		94		55
Net current period other comprehensive income	12,649		94		12,743
Balance at June 30, 2020	$	26,256	$	(1,454)	$	24,802

Schedule of Reclassification Accumulated Other Comprehensive Income

Reclassifications out of accumulated comprehensive income for the three months ended June 30, 2021 are as follows:

Details about Accumulated Other Comprehensive Income Components	Amount Reclassified From Accumulated Other Comprehensive Income		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Realized gains and losses on available-for-sale securities	$	44	Net securities gains
Tax effect	(9)		Income tax expense
	35		Net of tax
Amortization of defined benefit pension items	(60)		Other expense
Tax effect	15		Income tax expense
	(45)		Net of tax
Total reclassifications for the period	$	(10)	Net income

Reclassifications out of accumulated comprehensive income for the three months ended June 30, 2020 are as follows:

Details about Accumulated Other Comprehensive Income Components	Amount Reclassified From Accumulated Other Comprehensive Income		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Realized gains and losses on available-for-sale securities	$	49	Net securities gains
Tax effect	(10)		Income tax expense
	39		Net of tax
Amortization of defined benefit pension items	(63)		Other expense
Tax effect	16		Income tax expense
	(47)		Net of tax
Total reclassifications for the period	$	(8)	Net income

Reclassifications out of accumulated comprehensive income for the six months ended June 30, 2021 are as follows:

Details about Accumulated Other Comprehensive Income Components	Amount Reclassified From Accumulated Other Comprehensive Income		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Realized gains and losses on available-for-sale securities	$	797	Net securities gains
Tax effect	(167)		Income tax expense
	630		Net of tax
Amortization of defined benefit pension items	(120)		Other expense
Tax effect	30		Income tax expense
	(90)		Net of tax
Total reclassifications for the period	$	540	Net income

Reclassifications out of accumulated comprehensive income for the six months ended June 30, 2020 are as follows:

Details about Accumulated Other Comprehensive Income Components	Amount Reclassified From Accumulated Other Comprehensive Income		Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands)
Realized gains and losses on available-for-sale securities	$	49	Net securities gains
Tax effect	(10)		Income tax expense
	39		Net of tax
Amortization of defined benefit pension items	(126)		Other expense
Tax effect	32		Income tax expense
	(94)		Net of tax
Total reclassifications for the period	$	(55)	Net income