ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Jun. 30, 2020

Components of accumulated other comprehensive loss

The following is a summary of the changes in accumulated other comprehensive income (loss) by component, net of tax, for the periods indicated (in thousands):


	Unrealized Gains and Losses on Securities Available for Sale		Defined Benefit and Other Benefit Plans		Total
Balance at April 1, 2020	$	7,064	$	(7,146)	$	(82)


Other comprehensive income before reclassification	2,209		—		2,209
Amounts reclassified from accumulated other comprehensive income	—		15		15
Net current period other comprehensive income	2,209		15		2,224
Balance at June 30, 2020	$	9,273	$	(7,131)	$	2,142


	Unrealized Gains and Losses on Securities Available for Sale		Defined Benefit and Other Benefit Plans		Total
Balance at April 1, 2019	$	(2,090)	$	(6,752)	$	(8,842)


Other comprehensive income before reclassification	2,891		—		2,891
Amounts reclassified from accumulated other comprehensive income	(14)		14		—
Net current period other comprehensive income	2,877		14		2,891
Balance at June 30, 2019	$	787	$	(6,738)	$	(5,951)


	Unrealized Gains and Losses on Securities Available for Sale		Defined Benefit and Other Benefit Plans		Total
Balance at January 1, 2020	$	1,368	$	(7,167)	$	(5,799)


Other comprehensive income before reclassification	7,905		—		7,905
Amounts reclassified from accumulated other comprehensive income	—		36		36
Net current period other comprehensive income	7,905		36		7,941
Balance at June 30, 2020	$	9,273	$	(7,131)	$	2,142


	Unrealized Gains and Losses on Securities Available for Sale		Defined Benefit and Other Benefit Plans		Total
Balance at January 1, 2019	$	(4,646)	$	(6,765)	$	(11,411)


Other comprehensive income before reclassification	5,447		—		5,447
Amounts reclassified from accumulated other comprehensive income	(14)		27		13
Net current period other comprehensive income	5,433		27		5,460
Balance at June 30, 2019	$	787	$	(6,738)	$	(5,951)

Reclassification out of accumulated other comprehensive income

The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands):


Details about Accumulated Other Comprehensive Income (Loss) Components	Three Months Ended June 30,					Affected Line Item in the Statement Where Net Income is Presented
	2020		2019
Unrealized gains and losses on securities available for sale:
Realized gains on securities available for sale	$	—	$	(19)	Net gains on securities transactions
Tax effect	—		5		Income tax expense
Net of tax	—		(14)
Amortization of defined pension plan and other benefit plan items:
Net gain (loss) arising during the period	—		—
Prior service costs (a)	$	(55)	$	(55)	Other components of net periodic pension and postretirement benefits
Actuarial losses (a)	77		73		Other components of net periodic pension and postretirement benefits
Tax effect	(7)		(4)		Income tax expense
Net of tax	15		14
Total reclassification for the period, net of tax	$	15	$	—

(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information).


Details about Accumulated Other Comprehensive Income Components	Six Months Ended June 30,					Affected Line Item in the Statement Where Net Income is Presented
	2020		2019
Unrealized gains and losses on securities available for sale:
Realized gains on securities available for sale	$	—	$	(19)	Net gains on securities transactions
Tax effect	—		5		Income tax expense
Net of tax	—		(14)
Amortization of defined pension plan and other benefit plan items:
Net gain (loss) arising during the period	—		—
Prior service costs (a)	(110)		(110)		Other components of net periodic pension and postretirement benefits
Actuarial losses (a)	154		146		Other components of net periodic pension and postretirement benefits
Tax effect	(8)		(9)		Income tax expense
Net of tax	36		27
Total reclassification for the period, net of tax	$	36	$	13

(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information).