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CAPITAL RATIOS AND SHAREHOLDERS' EQUITY (Tables) | 3 Months Ended
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Mar. 31, 2017
Stockholders' Equity Note [Abstract] |
Schedule of Actual and Required Capital Ratios | The actual and required capital ratios were as follows:
|  | March 31, 2017 |  | Regulatory Minimum to be Well Capitalized |  | December 31, 2016 |  | Regulatory Minimum to be Well Capitalized
Company (consolidated) |  |  |  |  |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 13.6 | % |  | 10.0 | % |  | 16.5 | % |  | 10.0 | %
Common equity tier 1 capital to risk weighted assets |  | 11.1 |  |  | 6.5 |  |  | 15.0 |  |  | 6.5 |
Tier 1 capital to risk weighted assets |  | 12.1 |  |  | 8.0 |  |  | 15.0 |  |  | 8.0 |
Tier 1 capital to average assets |  | 8.0 |  |  | 5.0 |  |  | 8.9 |  |  | 5.0 |
Bank |  |  |  |  |  |  |  |  |  |  |
Total capital to risk weighted assets |  | 13.7 | % |  | 10.0 | % |  | 16.7 | % |  | 10.0 | %
Common equity tier 1 capital to risk weighted assets |  | 12.9 |  |  | 6.5 |  |  | 15.2 |  |  | 6.5 |
Tier 1 capital to risk weighted assets |  | 12.9 |  |  | 8.0 |  |  | 15.2 |  |  | 8.0 |
Tier 1 capital to average assets |  | 8.6 |  |  | 5.0 |  |  | 9.1 |  |  | 5.0 |
Schedule of Components of Accumulated Other Comprehensive Income | Components of accumulated other comprehensive income is as follows:
(In thousands) |  | March 31, 2017 |  | December 31, 2016
Other accumulated comprehensive loss, before tax: |  |  |  |  |  |
Net unrealized holding loss on AFS securities |  | $ | (2,153 | ) |  | $ | (3,269 | )
Net unrealized loss on effective cash flow hedging derivatives |  | (2,989 | ) |  | (2,766 | )
Net unrealized holding loss on post-retirement plans |  | (565 | ) |  | (622 | )
Income taxes related to items of accumulated other comprehensive loss: |  |  |  |  |  |
Net unrealized holding loss on AFS securities |  | 796 |  |  | 1,144 |
Net unrealized loss on effective cash flow hedging derivatives |  | 1,051 |  |  | 968 |
Net unrealized holding loss on post-retirement plans |  | 198 |  |  | 219 |
Accumulated other comprehensive loss |  | $ | (3,662 | ) |  | $ | (4,326 | )
Schedule of Components of Other Comprehensive Income | The following table presents the components of other comprehensive income for the three months ended March 31, 2017 and 2016:
(In thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |
Net unrealized holding gain on AFS securities: |  | x |  |  |  |  |  |
Net unrealized gain arising during the period |  | $ | 1,116 |  |  | $ | (348 | ) |  | $ | 768 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized holding gain on AFS securities |  | 1,116 |  |  | (348 | ) |  | 768 |
Net unrealized loss on cash flow hedging derivatives: |  |  |  |  |  |  |  |  |
Net unrealized loss arising during the period |  | (223 | ) |  | 83 |  |  | (140 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized gain on cash flow hedging derivatives |  | (223 | ) |  | 83 |  |  | (140 | )
Net unrealized holding loss on post-retirement plans: |  |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 57 |  |  | (21 | ) |  | 36 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized holding gain on post-retirement plans |  | 57 |  |  | (21 | ) |  | 36 |
Other comprehensive income |  | $ | 950 |  |  | $ | (286 | ) |  | $ | 664 |
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |
Net unrealized holding gains on AFS securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period |  | $ | 7,363 |  |  | $ | (2,577 | ) |  | $ | 4,786 |
Less: reclassification adjustment for gains realized in net income |  | 1,436 |  |  | (503 | ) |  | 933 |
Net unrealized holding gains on AFS securities |  | 5,927 |  |  | (2,074 | ) |  | 3,853 |
Net unrealized (loss) on cash flow hedging derivatives: |  |  |  |  |  |  |  |
Net unrealized (loss) arising during the period |  | (714 | ) |  | 250 |  |  | (464 | )
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized (loss) on cash flow hedging derivatives |  | (714 | ) |  | 250 |  |  | (464 | )
Net unrealized holding gain on post-retirement plans: |  |  |  |  |  |  |  |  |
Net unrealized gain arising during the period |  | 73 |  |  | (26 | ) |  | 47 |
Less: reclassification adjustment for gains (losses) realized in net income |  | — |  |  | — |  |  | — |
Net unrealized holding gain on post-retirement plans |  | 73 |  |  | (26 | ) |  | 47 |
Other comprehensive income |  | $ | 5,286 |  |  | $ | (1,850 | ) |  | $ | 3,436 |
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive Income | The following table presents the changes in each component of accumulated other comprehensive income (loss), for the three months ended March 31, 2017 and 2016:
(in thousands) |  | Net unrealized holding gain on AFS Securities |  | Net loss on effective cash flow hedging derivatives |  | Net unrealized holding loss on pension plans |  | Total
Three Months Ended March 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (2,125 | ) |  | $ | (1,798 | ) |  | $ | (403 | ) |  | $ | (4,326 | )
Other comprehensive gain(loss) before reclassifications |  | 768 |  |  | (140 | ) |  | 36 |  |  | 664 |
Less: amounts reclassified from accumulated other comprehensive income |  | — |  |  | — |  |  | — |  |  | — |
Total other comprehensive income |  | 768 |  |  | (140 | ) |  | 36 |  |  | 664 |
Balance at end of period |  | $ | (1,357 | ) |  | $ | (1,938 | ) |  | $ | (367 | ) |  | $ | (3,662 | )
Three Months Ended March 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | 5,713 |  |  | $ | (1,621 | ) |  | $ | (463 | ) |  | $ | 3,629 |
Other comprehensive gain before reclassifications |  | 4,786 |  |  | (464 | ) |  | 47 |  |  | 4,369 |
Less: amounts reclassified from accumulated other comprehensive income |  | 933 |  |  | — |  |  | — |  |  | 933 |
Total other comprehensive income |  | 3,853 |  |  | (464 | ) |  | 47 |  |  | 3,436 |
Balance at end of period |  | $ | 9,566 |  |  | $ | (2,085 | ) |  | $ | (416 | ) |  | $ | 7,065 |
Schedule of Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income | The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three months ended March 31, 2017 and 2016:
|  |  |  |  |  | Affected Line Item in the
|  | Three Months Ended March 31, |  | Statement where Net Income
(in thousands) |  | 2017 |  | 2016 |  | is Presented
Realized gains on AFS securities: |  |  |  |  |  |  |  |
|  | $ | — |  |  | $ | 1,436 |  |  | Non-interest income
|  | — |  |  | (503 | ) |  | Tax expense
Total reclassifications for the period |  | $ | — |  |  | $ | 933 |  |  | Net of tax

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