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CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables) | 6 Months Ended
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Jun. 30, 2019
Stockholders' Equity Note [Abstract] |
Schedule of Actual and Required Capital Ratios | The actual and required capital ratios were as follows:
|  | June 30, 2019 |  | Regulatory Minimum to be Well Capitalized |  | December 31, 2018 |  | Regulatory Minimum to be Well Capitalized
Company (consolidated) |  |  |  |  |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 12.9 | % |  | N/A |  |  | 13.0 | % |  | N/A |
Common equity tier 1 capital to risk weighted assets |  | 11.4 |  |  | N/A |  |  | 11.4 |  |  | N/A |
Tier 1 capital to risk weighted assets |  | 11.6 |  |  | N/A |  |  | 11.6 |  |  | N/A |
Tier 1 capital to average assets |  | 9.7 |  |  | N/A |  |  | 9.0 |  |  | N/A |
Bank |  |  |  |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 12.1 | % |  | 8.0 | % |  | 12.2 | % |  | 8.0 | %
Common equity tier 1 capital to risk weighted assets |  | 11.5 |  |  | 4.5 |  |  | 11.6 |  |  | 4.5 |
Tier 1 capital to risk weighted assets |  | 11.5 |  |  | 6.0 |  |  | 11.6 |  |  | 6.0 |
Tier 1 capital to average assets |  | 9.7 |  |  | 4.0 |  |  | 9.0 |  |  | 4.0 |
Schedule of Components of Accumulated Other Comprehensive Income | Components of accumulated other comprehensive income is as follows:
(In thousands) |  | June 30, 2019 |  | December 31, 2018
Other accumulated comprehensive income, before tax: |  |  |  |  |  |
Net unrealized holding gain/(loss) on AFS securities |  | $ | 18,056 |  |  | $ | (15,267 | )
Net unrealized holding (loss) on pension plans |  | (2,753 | ) |  | (2,753 | )
Income taxes related to items of accumulated other comprehensive income: |  |  |  |  |  |
Net unrealized tax (expense)/benefit on AFS securities |  | (4,738 | ) |  | 3,814 |
Net unrealized tax benefit on pension plans |  | 736 |  |  | 736 |
Accumulated other comprehensive income/(loss) |  | $ | 11,301 |  |  | $ | (13,470 | )
Schedule of Components of Other Comprehensive Income | The following table presents the components of other comprehensive income for the three months ended June 30, 2019 and 2018:
(In thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |
Net unrealized holding gain on AFS securities: |  | x |  |  |  |  |  |
Net unrealized gains arising during the period |  | $ | 19,106 |  |  | $ | (4,900 | ) |  | $ | 14,206 |
Less: reclassification adjustment for (losses) realized in net income |  | (2 | ) |  | 1 |  |  | (1 | )
Net unrealized holding gain on AFS securities |  | 19,108 |  |  | (4,901 | ) |  | 14,207 |
Other comprehensive income |  | $ | 19,108 |  |  | $ | (4,901 | ) |  | $ | 14,207 |
Three Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized holding (loss) on AFS securities: |  |  |  |  |  |  |  |
Net unrealized (losses) arising during the period |  | $ | (7,839 | ) |  | $ | 2,001 |  |  | $ | (5,838 | )
Less: reclassification adjustment for losses realized in net income |  | 1 |  |  | — |  |  | 1 |
Net unrealized holding (loss) on AFS securities |  | (7,840 | ) |  | 2,001 |  |  | (5,839 | )
Other comprehensive (loss) |  | $ | (7,840 | ) |  | $ | 2,001 |  |  | $ | (5,839 | )
(In thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Six Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |
Net unrealized holding gain on AFS securities: |  | x |  |  |  |  |  |
Net unrealized gains arising during the period |  | $ | 33,327 |  |  | $ | (8,553 | ) |  | $ | 24,774 |
Less: reclassification adjustment for gains realized in net income |  | 4 |  |  | (1 | ) |  | 3 |
Net unrealized holding gain on AFS securities |  | 33,323 |  |  | (8,552 | ) |  | 24,771 |
Other comprehensive income |  | $ | 33,323 |  |  | $ | (8,552 | ) |  | $ | 24,771 |
Six Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |
Net unrealized holding (loss) on AFS securities: |  |  |  |  |  |  |  |
Net unrealized (losses) arising during the period |  | $ | (27,001 | ) |  | $ | 6,932 |  |  | $ | (20,069 | )
Less: reclassification adjustment for losses realized in net income |  | 1 |  |  | — |  |  | 1 |
Net unrealized holding (loss) on AFS securities |  | (27,002 | ) |  | 6,932 |  |  | (20,070 | )
Other comprehensive (loss) |  | $ | (27,002 | ) |  | $ | 6,932 |  |  | $ | (20,070 | )
Less: reclassification related to adoption of ASU 2016-01 |  | 8,379 |  |  | (2,126 | ) |  | 6,253 |
Less: reclassification related to adoption of ASU 2018-01 |  | — |  |  | (896 | ) |  | (896 | )
Total change to accumulated other comprehensive (loss) |  | (35,381 | ) |  | 9,954 |  |  | (25,427 | )
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income | The following table presents the changes in each component of accumulated other comprehensive (loss) income, for the three and six months ended June 30, 2019 and 2018:
(In thousands) |  | Net unrealized holding loss on AFS Securities |  | Net unrealized holding loss on pension plans |  | Total
Three Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (889 | ) |  | $ | (2,017 | ) |  | $ | (2,906 | )
Other comprehensive income before reclassifications |  | 14,206 |  |  | — |  |  | 14,206 |
Less: amounts reclassified from accumulated other comprehensive income (loss) |  | (1 | ) |  | — |  |  | (1 | )
Total other comprehensive income |  | 14,207 |  |  | — |  |  | 14,207 |
Balance at End of Period |  | $ | 13,318 |  |  | $ | (2,017 | ) |  | $ | 11,301 |
Three Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (13,182 | ) |  | $ | (2,245 | ) |  | $ | (15,427 | )
Other comprehensive (loss) before reclassifications |  | (5,838 | ) |  | — |  |  | (5,838 | )
Less: amounts reclassified from accumulated other comprehensive income (loss) |  | 1 |  |  | — |  |  | 1 |
Total other comprehensive (loss) |  | (5,839 | ) |  | — |  |  | (5,839 | )
Balance at End of Period |  | $ | (19,021 | ) |  | $ | (2,245 | ) |  | $ | (21,266 | )
Six Months Ended June 30, 2019 |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | (11,453 | ) |  | $ | (2,017 | ) |  | $ | (13,470 | )
Other comprehensive income before reclassifications |  | 24,774 |  |  | — |  |  | 24,774 |
Less: amounts reclassified from accumulated other comprehensive income |  | 3 |  |  | — |  |  | 3 |
Total other comprehensive (loss) |  | 24,771 |  |  | — |  |  | 24,771 |
Balance at End of Period |  | $ | 13,318 |  |  | $ | (2,017 | ) |  | $ | 11,301 |
Six Months Ended June 30, 2018 |  |  |  |  |  |  |  |  |
Balance at Beginning of Period |  | $ | 6,008 |  |  | $ | (1,847 | ) |  | $ | 4,161 |
Other comprehensive gain (loss) before reclassifications |  | (20,069 | ) |  | — |  |  | (20,069 | )
Less: amounts reclassified from accumulated other comprehensive income |  | 1 |  |  | — |  |  | 1 |
Total other comprehensive (loss) income |  | (20,070 | ) |  | — |  |  | (20,070 | )
Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02 |  | 4,959 |  |  | 398 |  |  | 5,357 |
Balance at End of Period |  | $ | (19,021 | ) |  | $ | (2,245 | ) |  | $ | (21,266 | )
Schedule of Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income | The following table presents the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three and six months ended June 30, 2019 and 2018:
|  |  |  |  |  | Affected Line Item in the
|  | Three Months Ended June 30, |  | Statement where Net Income
(In thousands) |  | 2019 |  | 2018 |  | is Presented
Realized gains on AFS securities: |  |  |  |  |  |  |  |
|  | $ | (2 | ) |  | $ | 1 |  |  | Non-interest income
|  | 1 |  |  | — |  |  | Tax expense
|  | (1 | ) |  | 1 |  |  | Net of tax
Total reclassifications for the period |  | $ | (1 | ) |  | $ | 1 |  |  | Net of tax
|  |  |  |  |  | Affected Line Item in the
|  | Six Months Ended June 30, |  | Statement where Net Income
(In thousands) |  | 2019 |  | 2018 |  | is Presented
Realized gains on AFS securities: |  |  |  |  |  |  |  |
|  | $ | 4 |  |  | $ | 1 |  |  | Non-interest income
|  | (1 | ) |  | — |  |  | Tax expense
|  | 3 |  |  | 1 |  |  | Net of tax
Total reclassifications for the period |  | $ | 3 |  |  | $ | 1 |  |  | Net of tax

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