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Accumulated Other Comprehensive Loss ("AOCL") | 12 Months Ended
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Dec. 31, 2020
Accumulated Other Comprehensive Loss ("AOCL") [Abstract] |
Accumulated Other Comprehensive Loss ("AOCL") | ‎ 17. Accumulated Other Comprehensive Loss (“AOCL”) The following table presents the changes in each component of accumulated other comprehensive loss for the years ended December 31, 2020 and 2019:
(in thousands) |  | Investment ‎securities- ‎with OTTI ‎AFS |  | Investment ‎securities- ‎all other ‎AFS |  | Investment ‎securities- ‎HTM |  | Cash Flow ‎Hedge |  | Pension ‎Plan |  | SERP |  | Total
Accumulated OCL, net: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance - January 1, 2019 |  | $ | (1,899) |  | $ | (3,601) |  | $ | (1,131) |  | $ | 773 |  | $ | (18,017) |  | $ | (528) |  | $ | (24,403)
Other comprehensive income/(loss) ‎ before reclassifications |  |  | (497) |  |  | 2,748 |  |  | — |  |  | (858) |  |  | (3,189) |  |  | (730) |  |  | (2,526)
Amounts reclassified from accumulated ‎ other comprehensive loss |  |  | (146) |  |  | — |  |  | 232 |  |  | — |  |  | 789 |  |  | 83 |  |  | 958
Balance - December 31, 2019 |  | $ | (2,542) |  | $ | (853) |  | $ | (899) |  | $ | (85) |  | $ | (20,417) |  | $ | (1,175) |  | $ | (25,971)
Other comprehensive income/(loss) ‎ before reclassifications |  |  | (587) |  |  | 1,291 |  |  | — |  |  | (869) |  |  | (3,262) |  |  | (625) |  |  | (4,052)
Amounts reclassified from accumulated ‎ other comprehensive loss |  |  | (148) |  |  | (463) |  |  | 584 |  |  | — |  |  | 1,049 |  |  | 138 |  |  | 1,160
Balance - December 31, 2020 |  | $ | (3,277) |  | $ | (25) |  | $ | (315) |  | $ | (954) |  | $ | (22,630) |  | $ | (1,662) |  | $ | (28,863)
‎ The following tables present the components of other comprehensive loss for the years ended December 31, 2020 and 2019:
Components of Other Comprehensive Loss ‎(in thousands) |  | Before Tax ‎Amount |  | Tax (Expense) ‎Benefit |  | Net
For the year ended December 31, 2020 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (803) |  | $ | 216 |  | $ | (587)
Less: accretable yield recognized in income |  |  | 202 |  |  | (54) |  |  | 148
Net unrealized losses on investments with OTTI |  |  | (1,005) |  |  | 270 |  |  | (735)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 1,765 |  |  | (474) |  |  | 1,291
Less: gains recognized in income |  |  | 632 |  |  | (169) |  |  | 463
Net unrealized gains on all other AFS securities |  |  | 1,133 |  |  | (305) |  |  | 828
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (798) |  |  | 214 |  |  | (584)
Net unrealized gains on HTM securities |  |  | 798 |  |  | (214) |  |  | 584
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (1,187) |  |  | 318 |  |  | (869)
Net unrealized losses on cash flow hedges |  |  | (1,187) |  |  | 318 |  |  | (869)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (4,456) |  |  | 1,194 |  |  | (3,262)
Less: amortization of unrecognized loss |  |  | (1,433) |  |  | 384 |  |  | (1,049)
Net pension plan liability adjustment |  |  | (3,023) |  |  | 810 |  |  | (2,213)
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (854) |  |  | 229 |  |  | (625)
Less: amortization of unrecognized loss |  |  | (188) |  |  | 50 |  |  | (138)
Less: amortization of prior service costs |  |  | — |  |  | — |  |  | —
Net SERP liability adjustment |  |  | (666) |  |  | 179 |  |  | (487)
Other comprehensive loss |  | $ | (3,950) |  | $ | 1,058 |  | $ | (2,892)
‎
Components of Other Comprehensive Loss ‎(in thousands) |  | Before Tax ‎Amount |  | Tax (Expense) ‎Benefit |  | Net
For the year ended December 31, 2019 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (679) |  | $ | 182 |  | $ | (497)
Less: accretable yield recognized in income |  |  | 200 |  |  | (54) |  |  | 146
Net unrealized losses on investments with OTTI |  |  | (879) |  |  | 236 |  |  | (643)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 3,753 |  |  | (1,005) |  |  | 2,748
Net unrealized losses on all other AFS securities |  |  | 3,753 |  |  | (1,005) |  |  | 2,748
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (317) |  |  | 85 |  |  | (232)
Net unrealized gains on HTM securities |  |  | 317 |  |  | (85) |  |  | 232
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (1,172) |  |  | 314 |  |  | (858)
Net unrealized losses on cash flow hedges |  |  | (1,172) |  |  | 314 |  |  | (858)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (4,355) |  |  | 1,166 |  |  | (3,189)
Less: amortization of unrecognized loss |  |  | (1,077) |  |  | 288 |  |  | (789)
Net pension plan liability adjustment |  |  | (3,278) |  |  | 878 |  |  | (2,400)
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (997) |  |  | 267 |  |  | (730)
Less: amortization of unrecognized loss |  |  | (116) |  |  | 31 |  |  | (85)
Less: amortization of prior service costs |  |  | 3 |  |  | (1) |  |  | 2
Net SERP liability adjustment |  |  | (884) |  |  | 237 |  |  | (647)
Other comprehensive loss |  | $ | (2,143) |  | $ | 575 |  | $ | (1,568)
‎ The following tables present the details of accumulated other comprehensive loss components for the years ended December 31, 2020 and 2019:
Details of Accumulated Other Comprehensive Loss Components |  | Amount Reclassified from Accumulated Other Comprehensive Loss |  | Affected Line Item in the Statement
(in thousands) |  | 2020 |  | Where Net Income is Presented
Net unrealized losses on investment securities ‎ with OTTI: |  |  |  |  |
Accretable Yield |  | $ | 202 |  | Interest income on taxable investment securities
Taxes |  |  | (54) |  | Provision for Income Tax Expense
|  | $ | 148 |  | Net of tax
Net unrealized gains on available for sale ‎ investment securities - all other: |  |  |  |  |
Gains on sales |  | $ | 632 |  | Net gains
Taxes |  |  | (169) |  | Provision for Income Tax Expense
|  | $ | 463 |  | Net of tax
Net unrealized gains on held to maturity ‎ investment securities: |  |  |  |  |
Amortization |  | $ | (798) |  | Interest income on taxable investment securities
Taxes |  |  | 214 |  | Provision for Income Tax Expense
|  | $ | (584) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |  |
Amortization of unrecognized loss |  | $ | (1,433) |  | Other expense
Taxes |  |  | 384 |  | Provision for Income Tax Expense
|  | $ | (1,049) |  | Net of tax
Net SERP liability adjustment: |  |  |  |  |
Amortization of unrecognized loss |  | $ | (188) |  | Other expense
Amortization of prior service costs |  |  | — |  | Other expense
Taxes |  |  | 50 |  | Provision for Income Tax Expense
|  | $ | (138) |  | Net of tax
Total reclassifications for the period |  | $ | (1,160) |  | Net of tax
‎
Details of Accumulated Other Comprehensive Loss Components |  | Amount Reclassified from Accumulated Other Comprehensive Loss |  | Affected Line Item in the Statement
(in thousands) |  | 2019 |  | Where Net Income is Presented
Net unrealized gains on investment securities with OTTI: |  |  |  |  |
Accretable Yield |  | $ | 200 |  | Interest income on taxable investment securities
Taxes |  |  | (54) |  | Provision for Income Tax Expense
|  | $ | 146 |  | Net of tax
Net unrealized gains on held to maturity ‎ investment securities: |  |  |  |  |
Amortization |  | $ | (317) |  | Interest income on taxable investment securities
Taxes |  |  | 85 |  | Provision for Income Tax Expense
|  | $ | (232) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |  |
Amortization of unrecognized loss |  | $ | (1,077) |  | Other expense
Taxes |  |  | 288 |  | Provision for Income Tax Expense
|  | $ | (789) |  | Net of tax
Net SERP liability adjustment: |  |  |  |  |
Amortization of unrecognized loss |  | $ | (116) |  | Other expense
Amortization of prior service costs |  |  | 3 |  | Other expense
Taxes |  |  | 30 |  | Provision for Income Tax Expense
|  | $ | (83) |  | Net of tax
Total reclassifications for the period |  | $ | (958) |  | Net of tax

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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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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