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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Jun. 30, 2020

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Schedule of Changes in Accumulated Other Comprehensive Income

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) net of tax for the three months ended June 30, 2020 and 2019:


	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at April 1, 2020	$	24,051	$	(1,501)	$	22,550
Other comprehensive income before reclassification		2,254		0		2,254
Amounts reclassified from accumulated other comprehensive income (loss)		(49)		47		(2)
Net current period other comprehensive income		2,205		47		2,252
Balance at June 30, 2020	$	26,256	$	(1,454)	$	24,802


	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at April 1, 2019	$	3,843	$	(1,356)	$	2,487
Other comprehensive income before reclassification		7,040		0		7,040
Amounts reclassified from accumulated other comprehensive income (loss)		(65)		38		(27)
Net current period other comprehensive income		6,975		38		7,013
Balance at June 30, 2019	$	10,818	$	(1,318)	$	9,500

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) net of tax for the six months ended June 30, 2020 and 2019:


	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at January 1, 2020	$	13,607	$	(1,548)	$	12,059
Other comprehensive income before reclassification		12,698		0		12,698
Amounts reclassified from accumulated other comprehensive income (loss)		(49)		94		45
Net current period other comprehensive income		12,649		94		12,743
Balance at June 30, 2020	$	26,256	$	(1,454)	$	24,802


	Unrealized
	Gains and		Defined
	(Losses) on		Benefit
	Available-		Pension
	for-Sales		Gains
(dollars in thousands)	Securities		(Losses)		Total
Balance at January 1, 2019	$	(4,796)	$	(1,395)	$	(6,191)
Other comprehensive income before reclassification		15,702		0		15,702
Amounts reclassified from accumulated other comprehensive income (loss)		(88)		77		(11)
Net current period other comprehensive income		15,614		77		15,691
Balance at June 30, 2019	$	10,818	$	(1,318)	$	9,500

Schedule of reclassification Accumulated Other Comprehensive Income

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


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	49	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		49	Net of tax
Amortization of defined benefit pension items		(63)	Other expense
Tax effect		16	Income tax expense
Subtotal		(47)	Net of tax
Total reclassifications for the period	$	2	Net income

Reclassifications out of accumulated comprehensive income for the three months ended June 30, 2019 are as follows:


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	65	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		65	Net of tax
Amortization of defined benefit pension items		(53)	Other expense
Tax effect		15	Income tax expense
Subtotal		(38)	Net of tax
Total reclassifications for the period	$	27	Net income

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


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	49	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		49	Net of tax
Amortization of defined benefit pension items		(126)	Other expense
Tax effect		32	Income tax expense
Subtotal		(94)	Net of tax
Total reclassifications for the period	$	(45)	Net income

Reclassifications out of accumulated comprehensive income for the six months ended June 30, 2019 are as follows:


Details about	Amount		Affected Line Item
Accumulated Other	Reclassified From		in the Statement
Comprehensive	Accumulated Other		Where Net
Income Components	Comprehensive Income		Income is Presented

(dollars in thousands)
Unrealized gains and losses on available-for-sale securities	$	88	Net securities gains (losses)
Tax effect		0	Income tax expense
Subtotal		88	Net of tax
Amortization of defined benefit pension items		(103)	Other expense
Tax effect		26	Income tax expense
Subtotal		(77)	Net of tax
Total reclassifications for the period	$	11	Net income