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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2020
Equity [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) represents the net unrealized holding gains or losses on securities available for sale and the funded status of the Corporation's defined benefit pension plan and other benefit plans, as of the consolidated balance sheet dates, net of the related tax effect. The following is a summary of the changes in accumulated other comprehensive income (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 July 1, 2020, as adjusted |  | $ | 9,273 |  |  | $ | (7,131) |  |  | $ | 2,142 |
Other comprehensive income before reclassification |  | (516) |  |  | — |  |  | (516) |
Amounts reclassified from accumulated other comprehensive income |  | — |  |  | 16 |  |  | 16 |
Net current period other comprehensive income (loss) |  | (516) |  |  | 16 |  |  | (500) |
Balance at September 30, 2020 |  | $ | 8,757 |  |  | $ | (7,115) |  |  | $ | 1,642 |
|  | Unrealized Gains and Losses on Securities Available for Sale |  | Defined Benefit and Other Benefit Plans |  | Total
Balance at July 1, 2019, as adjusted |  | $ | 787 |  |  | $ | (6,738) |  |  | $ | (5,951) |
Other comprehensive income before reclassification |  | 2,662 |  |  | — |  |  | 2,662 |
Amounts reclassified from accumulated other comprehensive income |  | — |  |  | 13 |  |  | 13 |
Net current period other comprehensive income |  | 2,662 |  |  | 13 |  |  | 2,675 |
Balance at September 30, 2019 |  | $ | 3,449 |  |  | $ | (6,725) |  |  | $ | (3,276) |
|  | Unrealized Gains and Losses on Securities Available for Sale |  | Defined Benefit and Other Benefit Plans |  | Total
Balance at January 1, 2020, as adjusted |  | $ | 1,368 |  |  | $ | (7,167) |  |  | $ | (5,799) |
Other comprehensive income before reclassification |  | 7,389 |  |  | — |  |  | 7,389 |
Amounts reclassified from accumulated other comprehensive income |  | — |  |  | 52 |  |  | 52 |
Net current period other comprehensive income |  | 7,389 |  |  | 52 |  |  | 7,441 |
Balance at September 30, 2020 |  | $ | 8,757 |  |  | $ | (7,115) |  |  | $ | 1,642 |
|  | Unrealized Gains and Losses on Securities Available for Sale |  | Defined Benefit and Other Benefit Plans |  | Total
Balance at January 1, 2019, as adjusted |  | $ | (4,646) |  |  | $ | (6,765) |  |  | $ | (11,411) |
Other comprehensive income before reclassification |  | 8,109 |  |  | — |  |  | 8,109 |
Amounts reclassified from accumulated other comprehensive income |  | (14) |  |  | 40 |  |  | 26 |
Net current period other comprehensive income |  | 8,095 |  |  | 40 |  |  | 8,135 |
Balance at September 30, 2019 |  | $ | 3,449 |  |  | $ | (6,725) |  |  | $ | (3,276) |
The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands):
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Three Months Ended September 30, |  | Affected Line Item in the Statement Where Net Income is Presented
|  | 2020 |  | 2019 |  |
Unrealized gains and losses on securities available for sale: |  |  |  |  |  |
Realized gains on securities available for sale |  | $ | — |  |  | $ | — |  |  | Net gains on securities transactions
Tax effect |  | — |  |  | — |  |  | Income tax expense
Net of tax |  | — |  |  | — |  |  |
Amortization of defined pension plan and other benefit plan items: |  |  |  |  |  |
Prior service costs (a) |  | (55) |  |  | (55) |  |  | Other components of net periodic pension and postretirement benefits
Actuarial losses (a) |  | 77 |  |  | 72 |  |  | Other components of net periodic pension and postretirement benefits
Tax effect |  | (6) |  |  | (4) |  |  | Income tax expense
Net of tax |  | 16 |  |  | 13 |  |  |
Total reclassification for the period, net of tax |  | $ | 16 |  |  | $ | 13 |  |  |
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 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
|  | 2020 |  | 2019 |  |
Unrealized gains and losses on securities available for sale: |  |  |  |  |  |
Realized gains on securities available for sale |  | $ | — |  |  | $ | (19) |  |  | Net gains on securities transactions
Tax effect |  | — |  |  | 5 |  |  | Income tax expense
Net of tax |  | — |  |  | (14) |  |  |
Amortization of defined pension plan and other benefit plan items: |  |  |  |  |  |
Prior service costs (a) |  | (165) |  |  | (165) |  |  | Other components of net periodic pension and postretirement benefits
Actuarial losses (a) |  | 231 |  |  | 218 |  |  | Other components of net periodic pension and postretirement benefits
Tax effect |  | (14) |  |  | (13) |  |  | Income tax expense
Net of tax |  | 52 |  |  | 40 |  |  |
Total reclassification for the period, net of tax |  | $ | 52 |  |  | $ | 26 |  |  |
(a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information).

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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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