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OTHER COMPREHENSIVE INCOME (LOSS)
 9 Months Ended
Sep. 30, 2017
OTHER COMPREHENSIVE INCOME (LOSS) [Abstract]  
OTHER COMPREHENSIVE INCOME (LOSS)
4.
OTHER COMPREHENSIVE INCOME (LOSS)

Activity in accumulated other comprehensive income (loss), net of tax, was as follows:

  
Securities Held-
to-Maturity and
Transferred
Securities
  
Securities
Available-for-
Sale
  
Defined Benefit
Plans
  
Derivative
Asset
  
Total
Accumulated
Other
Comprehensive
Gain (Loss)
 
Balance as of January 1, 2017
 
$
(713
)
 
$
(92
)
 
$
(6,910
)
 
$
1,776
  
$
(5,939
)
Other comprehensive income (loss) before reclassifications
  
39
   
133
   
-
   
(313
)
  
(141
)
Amounts reclassified from accumulated other comprehensive loss
  
674
   
-
   
560
   
135
   
1,369 
 
Net other comprehensive income (loss) during the period
  
713
   
133
   
560
   
(178
)
  
1,228
 
Balance as of September 30, 2017
 
$
-
  
$
41
  
$
(6,350
)
 
$
1,598
  
$
(4,711
)
                     
Balance as of January 1, 2016
 
$
(760
)
 
$
(122
)
 
$
(7,919
)
 
$
-
  
$
(8,801
)
Other comprehensive income (loss) before reclassifications
  
36
   
98
   
702
   
(163
)
  
673
 
Amounts reclassified from accumulated other comprehensive loss
  
-
   
-
   
-
   
18
   
18
 
Net other comprehensive income (loss) during the period
  
36
   
98
   
702
   
(145
)
  
691
 
Balance as of September 30, 2016
 
$
(724
)
 
$
(24
)
 
$
(7,217
)
 
$
(145
)
 
$
(8,110
)
 
The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the table below.  Reclassification adjustments related to securities held-to-maturity are included in the line entitled net gain on securities and other assets in the accompanying condensed consolidated statements of income. Reclassification adjustments related to the defined benefit plan are included in the line entitled salaries and employee benefits. Reclassification adjustments related to the derivatives are included in the line entitled interest expense on borrowed funds.

  
Three Months Ended
September 30,
  
Nine Months Ended
September 30,
 
  
2017
  
2016
  
2017
  
2016
 
Change in unrealized holding loss on securities held-to-maturity and transferred securities:
            
Accretion of previously recognized non-credit component of OTTI
 
$
3
  
$
9
  
$
20
  
$
25
 
Change in unrealized loss on securities transferred to held-to-maturity
  
3
   
12
   
50
   
37
 
Reclassification adjustment for net gains included in net gain on securities and other assets
  
1,229
   
-
   
1,229
   
-
 
Net change
  
1,235
   
21
   
1,299
   
62
 
Tax expense
  
558
   
7
   
586
   
26
 
Net change in unrealized holding loss on securities held-to-maturity and transferred securities
  
677
   
14
   
713
   
36
 
Change in unrealized holding gain on securities available-for-sale:
                
Change in net unrealized gain during the period
  
27
   
107
   
251
   
169
 
Tax expense
  
19
   
43
   
118
   
71
 
Net change in unrealized holding gain on securities available-for-sale
  
8
   
64
   
133
   
98
 
Change in pension and other postretirement obligations:
                
Reclassification adjustment for expense included in salaries and employee benefits expense
  
355
   
425
   
1,012
   
1,275
 
Tax expense
  
160
   
191
   
452
   
573
 
Net change in pension and other postretirement obligations
  
195
   
234
   
560
   
702
 
Change in unrealized loss on derivatives:
                
Change in net unrealized loss during the period
  
24
   
717
   
(573
)
  
(281
)
Reclassification adjustment for expense included in interest expense
  
68
   
(9
)
  
247
   
32
 
Net change
  
92
   
708
   
(326
)
  
(249
)
Tax expense (benefit)
  
36
   
327
   
(148
)
  
(104
)
Net change in unrealized loss on derivatives
  
56
   
381
   
(178
)
  
(145
)
Other comprehensive income
 
$
936
  
$
693
  
$
1,228
  
$
691