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OTHER COMPREHENSIVE INCOME (LOSS) OTHER COMPREHENSIVE INCOME (LOSS) | 3 Months Ended
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Mar. 31, 2020
Equity [Abstract] |
Comprehensive Income (Loss) Note [Text Block] | OTHER COMPREHENSIVE INCOME (LOSS) The following tables present a reconciliation of the changes in the components of other comprehensive income and loss for the periods indicated, including the amount of tax (expense) benefit allocated to each component:
|  | For The Three Months Ended March 31, 2020
(In thousands) |  | Pre-Tax Amount |  | Tax (Expense) Benefit |  | After-Tax Amount
AFS Securities: |  |  |  |  |  |
Unrealized holdings gains |  | $ | 24,115 |  |  | $ | (5,185 | ) |  | $ | 18,930 |
Net unrealized gains |  | 24,115 |  |  | (5,185 | ) |  | 18,930 |
Cash Flow Hedges: |  |  |  |  |  |
Net decrease in fair value |  | (1,149 | ) |  | 247 |  |  | (902 | )
Less: effective portion reclassified into interest expense(1) |  | (240 | ) |  | 52 |  |  | (188 | )
Less: effective portion reclassified into interest income(2) |  | 52 |  |  | (12 | ) |  | 40 |
Net decrease in fair value |  | (961 | ) |  | 207 |  |  | (754 | )
Postretirement Plans: |  |  |  |  |  |
Net actuarial gain |  | 175 |  |  | (37 | ) |  | 138 |
Less: Amortization of net prior service credits(3) |  | 6 |  |  | (1 | ) |  | 5 |
Net gain on postretirement plans |  | 169 |  |  | (36 | ) |  | 133 |
Other comprehensive income |  | $ | 23,323 |  |  | $ | (5,014 | ) |  | $ | 18,309 |
|  | For The Three Months Ended March 31, 2019
(In thousands) |  | Pre-Tax Amount |  | Tax (Expense) Benefit |  | After-Tax Amount
AFS Securities: |  |  |  |  |  |
Unrealized holdings gains |  | $ | 13,884 |  |  | $ | (2,985 | ) |  | $ | 10,899 |
Net unrealized gains |  | 13,884 |  |  | (2,985 | ) |  | 10,899 |
Cash Flow Hedges: |  |  |  |  |  |
Net decrease in fair value |  | (1,178 | ) |  | 253 |  |  | (925 | )
Less: effective portion reclassified into interest expense(1) |  | (119 | ) |  | 25 |  |  | (94 | )
Net decrease in fair value |  | (1,059 | ) |  | 228 |  |  | (831 | )
Postretirement Plans: |  |  |  |  |  |
Net actuarial gain |  | 67 |  |  | (14 | ) |  | 53 |
Less: Amortization of net prior service credits(3) |  | 6 |  |  | (1 | ) |  | 5 |
Net gain on postretirement plans |  | 61 |  |  | (13 | ) |  | 48 |
Other comprehensive income |  | $ | 12,886 |  |  | $ | (2,770 | ) |  | $ | 10,116 |
(1) | Reclassified into interest on borrowings and/or subordinated debentures on the consolidated statements of income.
(2) | Reclassified into interest and fees on loans on the consolidated statements of income.
(3) | Reclassified into compensation and related benefits and other expense on the consolidated statements of income.
The following table presents the changes in each component of AOCI for the periods indicated:
(In thousands) |  | Net Unrealized Gains (Losses) on AFS Securities(1) |  | Net Unrealized Losses on Cash Flow Hedges(1) |  | Defined Benefit Postretirement Plans(1) |  | AOCI(1)
Balance at December 31, 2018 |  | $ | (17,826 | ) |  | $ | (4,437 | ) |  | $ | (2,157 | ) |  | $ | (24,420 | )
Other comprehensive income (loss) before reclassifications |  | 10,899 |  |  | (925 | ) |  | 53 |  |  | 10,027 |
Less: Amounts reclassified from AOCI |  | — |  |  | (94 | ) |  | 5 |  |  | (89 | )
Other comprehensive income (loss) |  | 10,899 |  |  | (831 | ) |  | 48 |  |  | 10,116 |
Balance at March 31, 2019 |  | $ | (6,927 | ) |  | $ | (5,268 | ) |  | $ | (2,109 | ) |  | $ | (14,304 | )
Balance at December 31, 2019 |  | $ | 3,250 |  |  | $ | (6,048 | ) |  | $ | (3,470 | ) |  | $ | (6,268 | )
Other comprehensive income (loss) before reclassifications |  | 18,930 |  |  | (902 | ) |  | 138 |  |  | 18,166 |
Less: Amounts reclassified from AOCI |  | — |  |  | (148 | ) |  | 5 |  |  | (143 | )
Other comprehensive income (loss) |  | 18,930 |  |  | (754 | ) |  | 133 |  |  | 18,309 |
Balance at March 31, 2020 |  | $ | 22,180 |  |  | $ | (6,802 | ) |  | $ | (3,337 | ) |  | $ | 12,041 |
(1) | All amounts are net of tax.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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- References No definition available. + Details
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