EMPLOYEE POST RETIREMENT BENEFIT PLANS	9 Months Ended
Sep. 30, 2020
Disclosure Text Block [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 24 – EMPLOYEE POST RETIREMENT BENEFIT PLANS The Corporation maintains two frozen qualified noncontributory defined benefit pension plans (including a complementary post-retirements benefits plan covering medical benefits and life insurance after retirement) (the “Pension Plans”) that it obtained in the BSPR acquisition. One plan covers substantially all former BSPR’s employees who were active before January 1, 2007 (the “BSPR Plan”), while the other plan was previously assumed by BSPR. The accrual of benefits under the Pension Plans is frozen to all participants. As of September 30, 2020, the Corporation had a net benefit obligation of $1.6 million related to the Pension Plans, consisting of a $104.9 million projected benefit obligation less the estimated fair value of plan assets of $103.3 million. The Corporation recorded $36 thousand of net periodic pension benefit in the month of September, included as part of employee’s compensation and benefits in the consolidated statements of income. The Corporation does not expect to contribute to the Pension Plan during 2020.

EMPLOYEE POST RETIREMENT BENEFIT PLANS

9 Months Ended

Sep. 30, 2020

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 24 – EMPLOYEE POST RETIREMENT BENEFIT PLANS

The Corporation maintains two frozen qualified noncontributory defined benefit pension plans (including a complementary post-retirements benefits plan covering medical benefits and life insurance after retirement) (the “Pension Plans”) that it obtained in the BSPR acquisition. One plan covers substantially all former BSPR’s employees who were active before January 1, 2007 (the “BSPR Plan”), while the other plan was previously assumed by BSPR. The accrual of benefits under the Pension Plans is frozen to all participants.

As of September 30, 2020, the Corporation had a net benefit obligation of $1.6 million related to the Pension Plans, consisting of a $104.9 million projected benefit obligation less the estimated fair value of plan assets of $103.3 million. The Corporation recorded $36 thousand of net periodic pension benefit in the month of September, included as part of employee’s compensation and benefits in the consolidated statements of income. The Corporation does not expect to contribute to the Pension Plan during 2020.