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OTHER COMPREHENSIVE INCOME (LOSS) | 6 Months Ended
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Dec. 31, 2020
OTHER COMPREHENSIVE INCOME (LOSS) |
OTHER COMPREHENSIVE INCOME (LOSS) | 8.OTHER COMPREHENSIVE INCOME (LOSS) Reclassifications out of accumulated other comprehensive loss were as follows (dollars in thousands):
Details About Accumulated Other |  | Amount Reclassified from Accumulated |  | Affected Line Item in the Statement
Comprehensive Loss Components |  | Other Comprehensive Loss |  | Where Net Income is Presented
|  | Three Months Ended |  | Six Months Ended |  |
|  | December 31, |  | December 31, |  |
|  | 2020 |  | 2019 |  | 2020 |  | 2019 |  |
Unrealized gains/losses on securities (before tax): |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net gains included in net income |  | $ | — |  | $ | 51 |  | $ | — |  | $ | 51 |  | Net gain on available for sale securities transactions
Tax expense |  |  | — |  |  | (13) |  |  | — |  |  | (13) |  | Income tax expense
Net of tax |  |  | — |  |  | 38 |  |  | — |  |  | 38 |  |
Amortization of defined benefit plan items (before tax): |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss |  |  | — |  |  | — |  |  | — |  |  | — |  | Salaries and employee benefits
Tax benefit |  |  | — |  |  | — |  |  | — |  |  | — |  | Income tax expense
Net of tax |  |  | — |  |  | — |  |  | — |  |  | — |  |
Total reclassification for the period, net of tax |  | $ | — |  | $ | 38 |  | $ | — |  | $ | 38 |  |
The balances and changes in the components of accumulated other comprehensive income (loss), net of tax are as follows (dollars in thousands):
|  | For the Three Months Ended December 31,
|  |  |  |  |  |  |  | Accumulated
|  | Unrealized |  |  |  |  | Other
|  | Gains/Losses |  | Defined |  | Comprehensive
|  | on Securities |  | Benefit Plans |  | Loss
2020: |  |  |  |  |  |  |  |  |
Accumulated other comprehensive loss as of October 1, 2020 |  | $ | 309 |  |  | (17,751) |  | $ | (17,442)
Other comprehensive income (loss) before reclassifications |  |  | (14) |  |  | — |  |  | (14)
Accumulated other comprehensive income (loss) as of December 31, 2020 |  | $ | 295 |  |  | (17,751) |  | $ | (17,456)
2019: |  |  |  |  |  |  |  |  |
Accumulated other comprehensive income (loss) as of October 1, 2019 |  | $ | 695 |  |  | (11,441) |  | $ | (10,746)
Other comprehensive income before reclassifications |  |  | 47 |  |  | — |  |  | 47
Amounts reclassified from accumulated other comprehensive (loss) income |  |  | (38) |  |  | — |  |  | (38)
Accumulated other comprehensive income (loss) as of December 31, 2019 |  | $ | 704 |  |  | (11,441) |  | $ | (10,737)
|  | For the Six Months Ended December 31,
|  |  |  |  |  |  |  | Accumulated
|  | Unrealized |  |  |  |  | Other
|  | Gains/Losses |  | Defined |  | Comprehensive
|  | on Securities |  | Benefit Plans |  | Loss
2020: |  |  |  |  |  |  |  |  |
Accumulated other comprehensive income (loss) as of July l, 2020 |  | $ | 381 |  |  | (17,751) |  | $ | (17,370)
Other comprehensive income (loss) before reclassifications |  |  | (86) |  |  | — |  |  | (86)
Accumulated other comprehensive loss as of December 31, 2020 |  |  | 295 |  |  | (17,751) |  |  | (17,456)
2019: |  |  |  |  |  |  |  |  |
Accumulated other comprehensive income (loss) as of July l, 2019 |  |  | 338 |  |  | (11,441) |  |  | (11,103)
Other comprehensive loss before reclassifications |  |  | 288 |  |  | — |  |  | 288
Amounts reclassified from accumulated other comprehensive (loss) income |  |  | (38) |  |  | — |  |  | (38)
Reclassification for change in accounting (1) |  |  | 116 |  |  | — |  |  | 116
Accumulated other comprehensive income (loss) as of December 31, 2019 |  | $ | 704 |  |  | (11,441) |  | $ | (10,737)
| (1) |  | Adoption of ASU 2016-01 – cumulative effect of change in measurement of equity securities.
The amounts of income tax expense (benefit) allocated to each component of other comprehensive income (loss) were as follows (dollars in thousands):
|  | For the Three Months Ended
|  | December 31,
|  | 2020 |  | 2019
Unrealized gains/losses on securities: |  |  |  |  |  |
Unrealized holdings (losses) gains arising during the period |  | $ | (5) |  | $ | 17
Reclassification adjustment for gains included in net income |  |  | — |  |  | (13)
|  |  | (5) |  |  | 4
Defined benefit plans: |  |  |  |  |  |
Change in funded status |  |  | — |  |  | —
Reclassification adjustment for accretion of net prior service cost |  |  | — |  |  | —
Reclassification adjustment for amortization of net actuarial loss |  |  | — |  |  | —
|  |  | — |  |  | —
|  | $ | (5) |  | $ | 4
|  | For the Six Months Ended
|  | December 31,
|  | 2020 |  | 2019
Unrealized gains/losses on securities: |  |  |  |  |  |
Unrealized holdings gains (losses) arising during the period |  | $ | (30) |  | $ | 101
Reclassification adjustment for gains included in net income |  |  | — |  |  | (13)
|  |  | (30) |  |  | 88
Defined benefit plans: |  |  |  |  |  |
Change in funded status |  |  | — |  |  | —
Reclassification adjustment for amortization of net actuarial loss |  |  | — |  |  | —
|  |  | — |  |  | —
|  | $ | (30) |  | $ | 88

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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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