ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

9 Months Ended

Sep. 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 September 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 July 1, 2021	$	23,619	$	(1,348)	$	22,271
Other comprehensive income before reclassification	(11,385)		0		(11,385)
Amounts reclassified from accumulated other comprehensive income	0		46		46
Net current period other comprehensive income (loss)	(11,385)		46		(11,339)
Balance at September 30, 2021	$	12,234	$	(1,302)	$	10,932

(dollars in thousands)	Unrealized Gains and Losses on Available- for-Sales Securities		Defined Benefit Pension Items		Total
Balance at July 1, 2020	$	26,256	$	(1,454)	$	24,802
Other comprehensive income before reclassification	622		0		622
Amounts reclassified from accumulated other comprehensive income	(248)		48		(200)
Net current period other comprehensive income	374		48		422
Balance at September 30, 2020	$	26,630	$	(1,406)	$	25,224

The following tables summarize the changes within each classification of accumulated other comprehensive income for the nine months ended September 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	(16,318)		0		(16,318)
Amounts reclassified from accumulated other comprehensive income	(630)		136		(494)
Net current period other comprehensive income (loss)	(16,948)		136		(16,812)
Balance at September 30, 2021	$	12,234	$	(1,302)	$	10,932

(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	13,310		0		13,310
Amounts reclassified from accumulated other comprehensive income	(287)		142		(145)
Net current period other comprehensive income	13,023		142		13,165
Balance at September 30, 2020	$	26,630	$	(1,406)	$	25,224

Schedule of Reclassification Accumulated Other Comprehensive Income

Reclassifications out of accumulated comprehensive income for the three months ended September 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	$	0	Net securities gains
Tax effect	0		Income tax expense
	0		Net of tax
Amortization of defined benefit pension items	(61)		Other expense
Tax effect	15		Income tax expense
	(46)		Net of tax
Total reclassifications for the period	$	(46)	Net income

Reclassifications out of accumulated comprehensive income for the three months ended September 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	$	314	Net securities gains
Tax effect	(66)		Income tax expense
	248		Net of tax
Amortization of defined benefit pension items	(63)		Other expense
Tax effect	15		Income tax expense
	(48)		Net of tax
Total reclassifications for the period	$	200	Net income

Reclassifications out of accumulated comprehensive income for the nine months ended September 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	(181)		Other expense
Tax effect	45		Income tax expense
	(136)		Net of tax
Total reclassifications for the period	$	494	Net income

Reclassifications out of accumulated comprehensive income for the nine months ended September 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	$	363		Net securities gains
Tax effect	(76)			Income tax expense
	287			Net of tax
Amortization of defined benefit pension items	(189)		`	Other expense
Tax effect	47			Income tax expense
	(142)			Net of tax
Total reclassifications for the period	$	145		Net income