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OTHER COMPREHENSIVE INCOME (LOSS) OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2020
Equity [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | 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
|  | September 30, 2020 |  | September 30, 2019
(In thousands) |  | Pre-Tax Amount |  | Tax (Expense) Benefit |  | After-Tax Amount |  | Pre-Tax Amount |  | Tax (Expense) Benefit |  | After-Tax Amount
AFS Securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holdings (losses) gains |  | $ | (746) |  |  | $ | 160 |  |  | $ | (586) |  |  | $ | 4,551 |  |  | $ | (978) |  |  | $ | 3,573 |
Less: reclassification adjustment for net realized losses(1) |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Net unrealized (losses) gains |  | (746) |  |  | 160 |  |  | (586) |  |  | 4,550 |  |  | (978) |  |  | 3,572 |
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |
Net increase (decrease) in fair value |  | 688 |  |  | (148) |  |  | 540 |  |  | (394) |  |  | 84 |  |  | (310) |
Less: effective portion reclassified into interest expense(2) |  | (479) |  |  | 103 |  |  | (376) |  |  | (342) |  |  | 73 |  |  | (269) |
Less: effective portion reclassified into interest income(3) |  | 311 |  |  | (67) |  |  | 244 |  |  | — |  |  | — |  |  | — |
Net increase (decrease) in fair value |  | 856 |  |  | (184) |  |  | 672 |  |  | (52) |  |  | 11 |  |  | (41) |
Postretirement Plans: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial gain(4) |  | 175 |  |  | (37) |  |  | 138 |  |  | 68 |  |  | (14) |  |  | 54 |
Less: Amortization of net prior service credits(4) |  | 6 |  |  | (1) |  |  | 5 |  |  | 6 |  |  | (1) |  |  | 5 |
Net gain on postretirement plans |  | 169 |  |  | (36) |  |  | 133 |  |  | 62 |  |  | (13) |  |  | 49 |
Other comprehensive income |  | $ | 279 |  |  | $ | (60) |  |  | $ | 219 |  |  | $ | 4,560 |  |  | $ | (980) |  |  | $ | 3,580 |
(1) Reclassified into net gain on sale of securities on the consolidated statements of income. (2) Reclassified into interest on deposits, borrowings and/or subordinated debentures on the consolidated statements of income. (3) Reclassified into interest and fees on loans on the consolidated statements of income. (4) Reclassified into other expenses on the consolidated statements of income.
|  | For The Nine Months Ended
|  | September 30, 2020 |  | September 30, 2019
(In thousands) |  | Pre-Tax Amount |  | Tax (Expense) Benefit |  | After-Tax Amount |  | Pre-Tax Amount |  | Tax (Expense) Benefit |  | After-Tax Amount
AFS Securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holdings gains |  | $ | 32,451 |  |  | $ | (6,977) |  |  | $ | 25,474 |  |  | $ | 32,270 |  |  | $ | (6,938) |  |  | $ | 25,332 |
Less: reclassification adjustment for net realized gains(1) |  | — |  |  | — |  |  | — |  |  | 28 |  |  | (6) |  |  | 22 |
Net unrealized gains |  | 32,451 |  |  | (6,977) |  |  | 25,474 |  |  | 32,242 |  |  | (6,932) |  |  | 25,310 |
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |
Net decrease in fair value |  | (418) |  |  | 90 |  |  | (328) |  |  | (3,105) |  |  | 667 |  |  | (2,438) |
Less: effective portion reclassified into interest expense(2) |  | (990) |  |  | 213 |  |  | (777) |  |  | (662) |  |  | 142 |  |  | (520) |
Less: effective portion reclassified into interest income(3) |  | 610 |  |  | (131) |  |  | 479 |  |  | — |  |  | — |  |  | — |
Net decrease in fair value |  | (38) |  |  | 8 |  |  | (30) |  |  | (2,443) |  |  | 525 |  |  | (1,918) |
Postretirement Plans: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial gain(4) |  | 526 |  |  | (113) |  |  | 413 |  |  | 202 |  |  | (43) |  |  | 159 |
Less: Amortization of net prior service credits(4) |  | 18 |  |  | (4) |  |  | 14 |  |  | 18 |  |  | (4) |  |  | 14 |
Net gain on postretirement plans |  | 508 |  |  | (109) |  |  | 399 |  |  | 184 |  |  | (39) |  |  | 145 |
Other comprehensive income |  | $ | 32,921 |  |  | $ | (7,078) |  |  | $ | 25,843 |  |  | $ | 29,983 |  |  | $ | (6,446) |  |  | $ | 23,537 |
(1) Reclassified into net gain on sale of securities on the consolidated statements of income. (2) Reclassified into interest on deposits, borrowings and/or subordinated debentures on the consolidated statements of income. (3) Reclassified into interest and fees on loans on the consolidated statements of income. (4) Reclassified into other expenses 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 |  | 25,332 |  |  | (2,438) |  |  | 159 |  |  | 23,053 |
Less: Amounts reclassified from AOCI |  | 22 |  |  | (520) |  |  | 14 |  |  | (484) |
Other comprehensive income (loss) |  | 25,310 |  |  | (1,918) |  |  | 145 |  |  | 23,537 |
Balance at September 30, 2019 |  | $ | 7,484 |  |  | $ | (6,355) |  |  | $ | (2,012) |  |  | $ | (883) |
Balance at December 31, 2019 |  | $ | 3,250 |  |  | $ | (6,048) |  |  | $ | (3,470) |  |  | $ | (6,268) |
Other comprehensive income (loss) before reclassifications |  | 25,474 |  |  | (328) |  |  | 413 |  |  | 25,559 |
Less: Amounts reclassified from AOCI |  | — |  |  | (298) |  |  | 14 |  |  | (284) |
Other comprehensive income (loss) |  | 25,474 |  |  | (30) |  |  | 399 |  |  | 25,843 |
Balance at September 30, 2020 |  | $ | 28,724 |  |  | $ | (6,078) |  |  | $ | (3,071) |  |  | $ | 19,575 |
(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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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