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ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS (Tables)
 6 Months Ended
Jun. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS [Abstract]  
Components of accumulated other comprehensive income (Loss)
The following is a summary of the changes in accumulated other comprehensive income or loss by component, net of tax, for the periods indicated (dollars in thousands):  `

 
 
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at December 31, 2013
 
$
6,043
  
$
(5,888
)
 
$
155
 
Other comprehensive income before reclassification
  
1,240
   
-
   
1,240
 
Amounts reclassified from accumulated other comprehensive income
  
(321
)
  
176
   
(145
)
Net current period other comprehensive loss
  
919
   
176
   
1,095
 
Balance at June 30, 2014
 
$
6,962
  
$
(5,712
)
 
$
1,250
 
 
 
 
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at March 31, 2014
 
$
6,587
  
$
(5,800
)
 
$
787
 
Other comprehensive income before Reclassification
  
696
   
-
   
696
 
Amounts reclassified from accumulated other comprehensive income
  
(321
)
  
88
   
(233
)
Net current period other comprehensive loss
  
375
   
88
   
463
 
Balance at June 30, 2014
 
$
6,962
  
$
(5,712
)
 
$
1,250
 
 
 
 
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at December 31, 2012
 
$
8,023
  
$
(10,830
)
 
$
(2,807
)
Other comprehensive income before reclassification
  
(2,035
)
  
-
   
(2,035
)
Amounts reclassified from accumulated other comprehensive income
  
-
   
467
   
467
 
Net current period other comprehensive loss
  
(2,035
)
  
467
   
(1,568
)
Balance at June 30, 2013
 
$
5,988
  
$
(10,363
)
 
$
(4,375
)
 
 
 
Unrealized Gains and Losses on Securities Available for Sale
  
Defined Benefit and Other Benefit Plans
  
Total
 
Balance at March 31, 2013
 
$
7,980
  
$
(10,603
)
 
$
(2,623
)
Other comprehensive income before Reclassification
  
(1,992
)
  
-
   
(1.992
)
Amounts reclassified from accumulated other comprehensive income
  
-
   
240
   
240
 
Net current period other comprehensive loss
  
(1,992
)
  
240
   
(1,752
)
Balance at June 30, 2013
 
$
5,988
  
$
(10,363
)
 
$
(4,375
)
Reclassification out of accumulated other comprehensive income
The following is the reclassification out of accumulated other comprehensive income for the periods indicated (dollars in thousands):

Details about Accumulated Other Comprehensive Income Components
 
Six Months Ended June 30,
 
Affected Line Item
 in the Statement Where
Net Income is Presented
 
 
2014
  
2013
 
 
Unrealized gains and losses on securities available for sale:
 
  
 
       
Reclassification adjustment for other-than- temporary gains (losses) realized in income
 
$
-
  
$
-
 
 
Realized gains on securities available for sale
  
522
   
1
 
Net gains on securities transactions
Tax effect
  
201
   
-
 
Income tax expense
Net of tax
  
321
   
1
 
 
Amortization of defined pension plan and other benefit plan items:
        
         
Prior service costs (a)
  
44
   
41
 
Pension and other employee benefits
Actuarial losses (a)
  
(330
)
  
(801
)
Pension and other employee benefits
Tax effect
  
110
   
293
 
Income tax expense
Net of tax
  
(176
)
  
(467
)
 
Total reclassification for the period, net of tax
 
$
145
  
$
(466
)
 
 
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 9 for additional information).

 
 
Details about Accumulated Other Comprehensive Income Components
 
Three Months Ended June 30,
 
Affected Line Item
 in the Statement Where
Net Income is Presented
 
 
2014
  
2013
 
 
Unrealized gains and losses on securities available for sale:
 
  
 
       
Reclassification adjustment for other-than- temporary gains (losses) realized in income
 
$
-
  
$
-
 
 
Realized gains on securities available for sale
  
522
   
1
 
Net gains on securities transactions
Tax effect
  
201
   
-
 
Income tax expense
Net of tax
  
321
   
1
 
 
Amortization of defined pension plan and other benefit plan items:
        
         
Prior service costs (a)
  
22
   
21
 
Pension and other employee benefits
Actuarial losses (a)
  
(165
)
  
(401
)
Pension and other employee benefits
Tax effect
  
55
   
140
 
Income tax expense
Net of tax
  
(88
)
  
(240
)
 
Total reclassification for the period, net of tax
 
$
233
  
$
(239
)
 
 
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 9 for additional information).