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ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables) | 9 Months Ended
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Sep. 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 September 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 July 1, 2021 |  | $ | 23,619 |  |  | $ | (1,348) |  |  | $ | 22,271 |
Other comprehensive income before reclassification |  | (11,385) |  |  | 0 |  |  | (11,385) |
Amounts reclassified from accumulated other comprehensive income |  | 0 |  |  | 46 |  |  | 46 |
Net current period other comprehensive income (loss) |  | (11,385) |  |  | 46 |  |  | (11,339) |
Balance at September 30, 2021 |  | $ | 12,234 |  |  | $ | (1,302) |  |  | $ | 10,932 |
(dollars in thousands) |  | Unrealized Gains and Losses on Available- for-Sales Securities |  | Defined Benefit Pension Items |  | Total
Balance at July 1, 2020 |  | $ | 26,256 |  |  | $ | (1,454) |  |  | $ | 24,802 |
Other comprehensive income before reclassification |  | 622 |  |  | 0 |  |  | 622 |
Amounts reclassified from accumulated other comprehensive income |  | (248) |  |  | 48 |  |  | (200) |
Net current period other comprehensive income |  | 374 |  |  | 48 |  |  | 422 |
Balance at September 30, 2020 |  | $ | 26,630 |  |  | $ | (1,406) |  |  | $ | 25,224 |
The following tables summarize the changes within each classification of accumulated other comprehensive income for the nine months ended September 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 |  | (16,318) |  |  | 0 |  |  | (16,318) |
Amounts reclassified from accumulated other comprehensive income |  | (630) |  |  | 136 |  |  | (494) |
Net current period other comprehensive income (loss) |  | (16,948) |  |  | 136 |  |  | (16,812) |
Balance at September 30, 2021 |  | $ | 12,234 |  |  | $ | (1,302) |  |  | $ | 10,932 |
(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 |  | 13,310 |  |  | 0 |  |  | 13,310 |
Amounts reclassified from accumulated other comprehensive income |  | (287) |  |  | 142 |  |  | (145) |
Net current period other comprehensive income |  | 13,023 |  |  | 142 |  |  | 13,165 |
Balance at September 30, 2020 |  | $ | 26,630 |  |  | $ | (1,406) |  |  | $ | 25,224 |
Schedule of Reclassification Accumulated Other Comprehensive Income | Reclassifications out of accumulated comprehensive income for the three months ended September 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 |  | $ | 0 |  |  | Net securities gains
Tax effect |  | 0 |  |  | Income tax expense
|  | 0 |  |  | Net of tax
Amortization of defined benefit pension items |  | (61) |  |  | Other expense
Tax effect |  | 15 |  |  | Income tax expense
|  | (46) |  |  | Net of tax
Total reclassifications for the period |  | $ | (46) |  |  | Net income
Reclassifications out of accumulated comprehensive income for the three months ended September 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 |  | $ | 314 |  |  | Net securities gains
Tax effect |  | (66) |  |  | Income tax expense
|  | 248 |  |  | Net of tax
Amortization of defined benefit pension items |  | (63) |  |  | Other expense
Tax effect |  | 15 |  |  | Income tax expense
|  | (48) |  |  | Net of tax
Total reclassifications for the period |  | $ | 200 |  |  | Net income
Reclassifications out of accumulated comprehensive income for the nine months ended September 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 |  | (181) |  |  | Other expense
Tax effect |  | 45 |  |  | Income tax expense
|  | (136) |  |  | Net of tax
Total reclassifications for the period |  | $ | 494 |  |  | Net income
Reclassifications out of accumulated comprehensive income for the nine months ended September 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 |  | $ | 363 |  |  | Net securities gains
Tax effect |  | (76) |  |  | Income tax expense
|  | 287 |  |  | Net of tax
Amortization of defined benefit pension items |  | (189) |  | ` | Other expense
Tax effect |  | 47 |  |  | Income tax expense
|  | (142) |  |  | Net of tax
Total reclassifications for the period |  | $ | 145 |  |  | Net income

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