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ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables) | 6 Months Ended
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Jun. 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 June 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 April 1, 2021 |  | $ | 16,503 |  |  | $ | (1,393) |  |  | $ | 15,110 |
Other comprehensive income before reclassification |  | 7,151 |  |  | 0 |  |  | 7,151 |
Amounts reclassified from accumulated other comprehensive income |  | (35) |  |  | 45 |  |  | 10 |
Net current period other comprehensive income |  | 7,116 |  |  | 45 |  |  | 7,161 |
Balance at June 30, 2021 |  | $ | 23,619 |  |  | $ | (1,348) |  |  | $ | 22,271 |
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at April 1, 2020 |  | $ | 24,051 |  |  | $ | (1,501) |  |  | $ | 22,550 |
Other comprehensive income before reclassification |  | 2,244 |  |  | 0 |  |  | 2,244 |
Amounts reclassified from accumulated other comprehensive income |  | (39) |  |  | 47 |  |  | 8 |
Net current period other comprehensive income |  | 2,205 |  |  | 47 |  |  | 2,252 |
Balance at June 30, 2020 |  | $ | 26,256 |  |  | $ | (1,454) |  |  | $ | 24,802 |
The following tables summarize the changes within each classification of accumulated other comprehensive income for the six months ended June 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 |  | (4,933) |  |  | 0 |  |  | (4,933) |
Amounts reclassified from accumulated other comprehensive income |  | (630) |  |  | 90 |  |  | (540) |
Net current period other comprehensive loss |  | (5,563) |  |  | 90 |  |  | (5,473) |
Balance at June 30, 2021 |  | $ | 23,619 |  |  | $ | (1,348) |  |  | $ | 22,271 |
(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 |  | 12,688 |  |  | 0 |  |  | 12,688 |
Amounts reclassified from accumulated other comprehensive income |  | (39) |  |  | 94 |  |  | 55 |
Net current period other comprehensive income |  | 12,649 |  |  | 94 |  |  | 12,743 |
Balance at June 30, 2020 |  | $ | 26,256 |  |  | $ | (1,454) |  |  | $ | 24,802 |
Schedule of Reclassification Accumulated Other Comprehensive Income | Reclassifications out of accumulated comprehensive income for the three months ended June 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 |  | $ | 44 |  |  | Net securities gains
Tax effect |  | (9) |  |  | Income tax expense
|  | 35 |  |  | Net of tax
Amortization of defined benefit pension items |  | (60) |  |  | Other expense
Tax effect |  | 15 |  |  | Income tax expense
|  | (45) |  |  | Net of tax
Total reclassifications for the period |  | $ | (10) |  |  | Net income
Reclassifications out of accumulated comprehensive income for the three months ended June 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 |  | $ | 49 |  |  | Net securities gains
Tax effect |  | (10) |  |  | Income tax expense
|  | 39 |  |  | Net of tax
Amortization of defined benefit pension items |  | (63) |  |  | Other expense
Tax effect |  | 16 |  |  | Income tax expense
|  | (47) |  |  | Net of tax
Total reclassifications for the period |  | $ | (8) |  |  | Net income
Reclassifications out of accumulated comprehensive income for the six months ended June 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 |  | (120) |  |  | Other expense
Tax effect |  | 30 |  |  | Income tax expense
|  | (90) |  |  | Net of tax
Total reclassifications for the period |  | $ | 540 |  |  | Net income
Reclassifications out of accumulated comprehensive income for the six months ended June 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 |  | $ | 49 |  |  | Net securities gains
Tax effect |  | (10) |  |  | Income tax expense
|  | 39 |  |  | Net of tax
Amortization of defined benefit pension items |  | (126) |  |  | Other expense
Tax effect |  | 32 |  |  | Income tax expense
|  | (94) |  |  | Net of tax
Total reclassifications for the period |  | $ | (55) |  |  | Net income

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