ACCUMULATED OTHER COMPREHENSIVE INCOME OR LOSS (Tables)

9 Months Ended

Sep. 30, 2015

Components of accumulated other comprehensive income (loss)

The following is a summary of the changes in accumulated other comprehensive income or loss by component, net of tax, for the periods indicated (in thousands):



	Unrealized Gains and Losses on Securities Available for Sale		Defined Benefit and Other Benefit Plans			Total
Balance at June 30, 2015	$	1,184	$	(10,298	)	$	(9,114	)
Other comprehensive income before reclassification	598		—			598
Amounts reclassified from accumulated other comprehensive income	7		223			230
Net current period other comprehensive gain	605		223			828
Balance at September 30, 2015	$	1,789	$	(10,075	)	$	(8,286	)



	Unrealized Gains and Losses on Securities Available for Sale			Defined Benefit and Other Benefit Plans			Total
Balance at June 30, 2014	$	6,962		$	(5,712	)	$	1,250
Other comprehensive loss before reclassification	(849		)	—			(849		)
Amounts reclassified from accumulated other comprehensive income	—			87			87
Net current period other comprehensive gain (loss)	(849		)	87			(762		)
Balance at September 30, 2014	$	6,113		$	(5,625	)	$	488



	Unrealized Gains and Losses on Securities Available for Sale			Defined Benefit and Other Benefit Plans			Total
Balance at December 31, 2014	$	1,960		$	(10,745	)	$	(8,785	)
Other comprehensive income before reclassification	2			—			2
Amounts reclassified from accumulated other comprehensive income	(173		)	670			497
Net current period other comprehensive gain (loss)	(171		)	670			499
Balance at September 30, 2015	$	1,789		$	(10,075	)	$	(8,286	)



	Unrealized Gains and Losses on Securities Available for Sale			Defined Benefit and Other Benefit Plans			Total
Balance at December 31, 2013	$	6,043		$	(5,888	)	$	155
Other comprehensive income before reclassification	391			—			391
Amounts reclassified from accumulated other comprehensive income (loss)	(321		)	263			(58		)
Net current period other comprehensive gain	70			263			333
Balance at September 30, 2014	$	6,113		$	(5,625	)	$	488

Reclassification out of accumulated other comprehensive income

The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands):



Details about Accumulated Other Comprehensive Income Components	Three Months Ended September 30,						Affected Line Item in the Statement Where Net Income is Presented
	2015			2014
Unrealized gains and losses on securities available for sale:
Realized losses on securities available for sale	$	11		$	—		Net gains (losses) on securities transactions
Tax effect	(4		)	—			Income tax expense (benefit)
Net of tax	7			—
Amortization of defined pension plan and other benefit plan items:
Prior service costs (a)	(22		)	(22		)	Pension and other employee benefits
Actuarial losses (a)	384			169			Pension and other employee benefits
Tax effect	(139		)	(60		)	Income tax expense (benefit)
Net of tax	223			87
Total reclassification for the period, net of tax	$	230		$	87

(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 10 for additional information).



Details about Accumulated Other Comprehensive Income Components	Nine Months Ended September 30,						Affected Line Item in the Statement Where Net Income is Presented
	2015			2014
Unrealized gains and losses on securities available for sale:
Realized gains on securities available for sale	$	(291	)	$	(522	)	Net gains on securities transactions
Tax effect	118			201			Income tax expense (benefit)
Net of tax	(173		)	(321		)
Amortization of defined pension plan and other benefit plan items:
Prior service costs (a)	(65		)	(66		)	Pension and other employee benefits
Actuarial losses (a)	1,151			499			Pension and other employee benefits
Tax effect	(416		)	(170		)	Income tax expense (benefit)
Net of tax	670			263
Total reclassification for the period, net of tax	$	497		$	(58	)

(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 10 for additional information).