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Comprehensive (Loss) Income | 9 Months Ended
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Sep. 30, 2022
Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Comprehensive (Loss) Income | COMPREHENSIVE (LOSS) INCOME (In Thousands) The following table presents the components of other comprehensive (loss) income for the three and nine month periods ended September 30, 2022 and 2021:
Schedule of Comprehensive (Loss) Income
| Three Months Ended September 30, |  | Nine Months Ended September 30,
|  |  | Tax |  |  |  |  |  | Tax |  |
| Before-Tax |  | Benefit |  | Net-of-Tax |  | Before-Tax |  | Benefit |  | Net-of-Tax
| Amount |  | (Expense) |  | Amount |  | Amount |  | (Expense) |  | Amount
2022 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding Loss on Securities Available-for-Sale Arising During the Period | $ | (27,945) |  |  | $ | 7,144 |  |  | $ | (20,801) |  |  | $ | (70,945) |  |  | $ | 18,137 |  |  | $ | (52,808) |
Net Unrealized Gain on Cash Flow Swap | 1,046 |  |  | (268) |  |  | 778 |  |  | 3,737 |  |  | (956) |  |  | 2,781 |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense | 75 |  |  | (20) |  |  | 55 |  |  | 57 |  |  | (15) |  |  | 42 |
Amortization of Net Retirement Plan Actuarial Loss | 564 |  |  | (144) |  |  | 420 |  |  | 592 |  |  | (151) |  |  | 441 |
Amortization of Net Retirement Plan Prior Service Cost | 57 |  |  | (15) |  |  | 42 |  |  | 171 |  |  | (44) |  |  | 127 |
Other Comprehensive Loss | $ | (26,203) |  |  | $ | 6,697 |  |  | $ | (19,506) |  |  | $ | (66,388) |  |  | $ | 16,971 |  |  | $ | (49,417) |
2021 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding Loss on Securities Available-for-Sale Arising During the Period | $ | (1,719) |  |  | $ | 440 |  |  | $ | (1,279) |  |  | $ | (5,333) |  |  | $ | 1,364 |  |  | $ | (3,969) |
Net Unrealized Gain on Cash Flow Swap | 245 |  |  | (62) |  |  | 183 |  |  | 1,281 |  |  | (327) |  |  | 954 |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense | (34) |  |  | 9 |  |  | (25) |  |  | (92) |  |  | 24 |  |  | (68) |
Amortization of Net Retirement Plan Actuarial Loss | 22 |  |  | (5) |  |  | 17 |  |  | 68 |  |  | (17) |  |  | 51 |
Amortization of Net Retirement Plan Prior Service Cost | 59 |  |  | (16) |  |  | 43 |  |  | 175 |  |  | (46) |  |  | 129 |
Other Comprehensive Loss | $ | (1,427) |  |  | $ | 366 |  |  | $ | (1,061) |  |  | $ | (3,901) |  |  | $ | 998 |  |  | $ | (2,903) |
The following table presents the changes in accumulated other comprehensive (loss) income by component:
Changes in Accumulated Other Comprehensive (Loss) Income by Component (1)
| Unrealized (Loss) and Gain on Available-for-Sale Securities |  | Unrealized Gain on Cash Flow Swap |  | Defined Benefit Plan Items |  | Total
|  |  | Net Actuarial Loss |  | Net Prior Service Cost |
For the Quarter-To-Date periods ended: |  |  |  |  |  |  |  |  |
June 30, 2022 | $ | (32,621) |  |  | $ | 3,310 |  |  | $ | 660 |  |  | $ | (913) |  |  | $ | (29,564) |
Other comprehensive income or loss before reclassifications | (20,801) |  |  | 778 |  |  | — |  |  | — |  |  | (20,023) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 55 |  |  | 420 |  |  | 42 |  |  | 517 |
Net current-period other comprehensive income or loss | (20,801) |  |  | 833 |  |  | 420 |  |  | 42 |  |  | (19,506) |
September 30, 2022 | $ | (53,422) |  |  | $ | 4,143 |  |  | $ | 1,080 |  |  | $ | (871) |  |  | $ | (49,070) |
June 30, 2021 | $ | 3,109 |  |  | $ | 1,213 |  |  | $ | (5,895) |  |  | $ | (1,085) |  |  | $ | (2,658) |
Other comprehensive income or loss before reclassifications | (1,279) |  |  | 183 |  |  | — |  |  | — |  |  | (1,096) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | (25) |  |  | 17 |  |  | 43 |  |  | 35 |
Net current-period other comprehensive income or loss | (1,279) |  |  | 158 |  |  | 17 |  |  | 43 |  |  | (1,061) |
September 30, 2021 | $ | 1,830 |  |  | $ | 1,371 |  |  | $ | (5,878) |  |  | $ | (1,042) |  |  | $ | (3,719) |
For the Year-To-Date periods ended: |  |  |  |  |  |  |  |  |
December 31, 2021 | $ | (614) |  |  | $ | 1,320 |  |  | $ | 639 |  |  | $ | (998) |  |  | $ | 347 |
Other comprehensive income or loss before reclassifications | (52,808) |  |  | 2,781 |  |  | — |  |  | — |  |  | (50,027) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 42 |  |  | 441 |  |  | 127 |  |  | 610 |
Net current-period other comprehensive income or loss | (52,808) |  |  | 2,823 |  |  | 441 |  |  | 127 |  |  | (49,417) |
September 30, 2022 | $ | (53,422) |  |  | $ | 4,143 |  |  | $ | 1,080 |  |  | $ | (871) |  |  | $ | (49,070) |
December 31, 2020 | $ | 5,799 |  |  | $ | 485 |  |  | $ | (5,929) |  |  | $ | (1,171) |  |  | $ | (816) |
Other comprehensive income or loss before reclassifications | (3,969) |  |  | 954 |  |  | — |  |  | — |  |  | (3,015) |
Amounts reclassified from accumulated other comprehensive income | — |  |  | (68) |  |  | 51 |  |  | 129 |  |  | 112 |
Net current-period other comprehensive income or loss | (3,969) |  |  | 886 |  |  | 51 |  |  | 129 |  |  | (2,903) |
September 30, 2021 | $ | 1,830 |  |  | $ | 1,371 |  |  | $ | (5,878) |  |  | $ | (1,042) |  |  | $ | (3,719) |
(1) All amounts are net of tax. The following table presents the reclassifications out of accumulated other comprehensive income or loss:
Reclassifications Out of Accumulated Other Comprehensive Income or Loss
Details about Accumulated Other Comprehensive Income or Loss Components |  | Amounts Reclassified from Accumulated Other Comprehensive Income or Loss |  | Affected Line Item in the Statement Where Net Income Is Presented
For the Quarter-to-date periods ended: |  |  |  |
September 30, 2022 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | (75) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (57) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (564) |  | (1) | Salaries and Employee Benefits
|  | (696) |  |  | Total before Tax
|  | 179 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (517) |  |  | Net of Tax
September 30, 2021 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | 34 |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (59) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (22) |  | (1) | Salaries and Employee Benefits
|  | (47) |  |  | Total before Tax
|  | 12 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (35) |  |  | Net of Tax
For the Year-to-date periods ended: |  |  |  |
September 30, 2022 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | (57) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (171) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (592) |  | (1) | Salaries and Employee Benefits
|  | (820) |  |  | Total before Tax
|  | 210 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (610) |  |  | Net of Tax
September 30, 2021 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | 92 |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (175) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (68) |  | (1) | Salaries and Employee Benefits
|  | (151) |  |  | Total before Tax
|  | 39 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (112) |  |  | Net of Tax
(1) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost.

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- Definition The entire disclosure for tabular information relating to Other Comprehensive Income (OCI) as is applicable to noncontrolling interests. This text block may also include OCI relative to the filing entity, the aforementioned noncontrolling interest OCI, as well as OCI on a consolidated basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI https://asc.fasb.org/topic&trid=2197479 + Details
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