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OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Dec. 31, 2020

OTHER COMPREHENSIVE INCOME (LOSS)

Schedule of reclassifications out of accumulated other comprehensive 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

Schedule of changes in components of accumulated other comprehensive income (loss), net of tax

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.

Schedule of income tax expense (benefit) allocated to component of other comprehensive income (loss)

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

X

- Definition

Tabular disclosure of the allocation of income tax expense attributable to each component of other comprehensive income (loss) including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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- Definition

Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

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- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669686-108580

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