Comprehensive Income (Loss), Net of Tax

12 Months Ended

Dec. 31, 2020

Other Comprehensive Income (Loss), Net of Tax [Abstract]

Comprehensive Income (Loss), Net of Tax

COMPREHENSIVE INCOME (LOSS), NET OF TAX (Dollars In Thousands)

The following table presents the components of other comprehensive income (loss) for the years ended December 31, 2020, 2019 and 2018:

Schedule of Comprehensive Income (Loss)
	Before-Tax Amount		Tax Expense (Benefit)		Net-of-Tax Amount
2020
Net Unrealized Securities Holding Gains Arising During the Period	$	7,129	(1,823)		5,306
Reclassification Adjustment for Securities Losses Included in Net Income	37		(9)		28
Net Unrealized Gains on Cash Flow Swap	651		(166)		485
Net Retirement Plan Losses	(337)		86		(251)
Net Retirement Plan Prior Service Cost	(472)		119		(353)
Amortization of Net Retirement Plan Actuarial Loss	227		(58)		169
Amortization of Net Retirement Plan Prior Service Cost	211		(54)		157
Other Comprehensive Income	$	7,446	$	(1,905)	$	5,541
2019
Net Unrealized Securities Holding Gains Arising During the Period	$	5,580	$	(1,418)	$	4,162
Net Retirement Plan Gains	3,505		(891)		2,614
Amortization of Net Retirement Plan Actuarial Loss	684		(174)		510
Amortization of Net Retirement Plan Actuarial Loss	224		(57)		167
Other Comprehensive Income	$	9,993	$	(2,540)	$	7,453
2018
Net Unrealized Securities Holding Losses Arising During the Period	$	(2,839)	$	723	$	(2,116)
Net Retirement Plan Losses	(3,798)		965		(2,833)
Net Retirement Plan Prior Service Cost	(453)		115		(338)
Amortization of Net Retirement Plan Actuarial Loss	325		(83)		242
Amortization of Net Retirement Plan Actuarial Loss	108		(28)		80
Other Comprehensive Loss	$	(6,657)	$	1,692	$	(4,965)

    The following table presents the changes in accumulated other comprehensive income by component:

Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
	Unrealized				Defined Benefit Plan Items
	Gains and		Unrealized
	Losses on		Gain On		Net		Net Prior
	Available-for-		Cash Flow		Actuarial		Service
	Sale Securities		Swap		Gain (Loss)		(Cost ) Credit		Total
For the Year-To-Date periods ended:
December 31, 2019	$	465	$	—	$	(5,847)	$	(975)	$	(6,357)
Other comprehensive income (loss) before reclassifications	5,306		485		(251)		(353)		5,187
Amounts reclassified from accumulated other comprehensive income	28				169		157		354
Net current-period other comprehensive income (loss)	5,334		485		(82)		(196)		5,541
December 31, 2020	$	5,799	$	485	$	(5,929)	$	(1,171)	$	(816)
December 31, 2018	$	(3,697)	$	—	$	(8,971)	$	(1,142)	$	(13,810)
Other comprehensive income before reclassifications	4,162		—		2,614		—		6,776
Amounts reclassified from accumulated other comprehensive income	—		—		510		167		677
Net current-period other comprehensive income	4,162		—		3,124		167		7,453
December 31, 2019	$	465	$	—	$	(5,847)	$	(975)	$	(6,357)
December 31, 2017	$	(1,250)	$	—	$	(6,380)	$	(884)	$	(8,514)
Other comprehensive loss before reclassifications	(2,116)		—		(2,833)		(338)		(5,287)
Amounts reclassified from accumulated other comprehensive loss	—		—		242		80		322
Net current-period other comprehensive loss	(2,116)		—		(2,591)		(258)		(4,965)
Amounts reclassified from accumulated other comprehensive loss	(331)		—		—		—		(331)
December 31, 2018	$	(3,697)	$	—	$	(8,971)	$	(1,142)	$	(13,810)

(1) All amounts are net of tax. Amounts in parentheses indicate debits.

The following table presents the reclassifications out of accumulated other comprehensive income:

Reclassifications Out of Accumulated Other Comprehensive Income (1)
	Amounts Reclassified
Details about Accumulated Other	from Accumulated Other			Affected Line Item in the Statement
Comprehensive Income Components	Comprehensive Income			Where Net Income Is Presented
For the Year-to-date periods ended:
December 31, 2020
Unrealized gains and losses on available-for-sale securities	$	(37)		Loss on Securities Transactions, Net
	(37)			Total before tax
	9			Provision for Income Taxes
	$	(28)		Net of tax
Amortization of defined benefit pension items
Prior-service credit	$	(211)	(2)	Salaries and Employee Benefits
Actuarial Loss	(227)		(2)	Salaries and Employee Benefits
	(438)			Total before tax
	112			Provision for Income Taxes
	$	(326)		Net of tax
Total reclassifications for the period	$	(354)		Net of tax
December 31, 2019
Unrealized gains and losses on available-for-sale securities	$	—		Loss on Securities Transactions, Net
	—			Total before tax
	—			Provision for Income Taxes
	$	—		Net of tax
Amortization of defined benefit pension items
Prior-service credit	$	(224)	(2)	Salaries and Employee Benefits
Actuarial Loss	(684)		(2)	Salaries and Employee Benefits
	(908)			Total before tax
	231			Provision for Income Taxes
	$	(677)		Net of tax
Total reclassifications for the period	$	(677)		Net of tax

Reclassifications Out of Accumulated Other Comprehensive Income (1)
	Amounts Reclassified
Details about Accumulated Other	from Accumulated Other			Affected Line Item in the Statement
Comprehensive Income Components	Comprehensive Income			Where Net Income Is Presented
December 31, 2018
Unrealized gains and losses on available-for-sale securities	$	—		Gain on Securities Transactions, Net
	—			Total before tax
	—			Provision for Income Taxes
	$	—		Net of tax
Amortization of defined benefit pension items
Prior-service credit	$	(108)	(2)	Salaries and Employee Benefits
Actuarial Loss	(325)		(2)	Salaries and Employee Benefits
	(433)			Total before tax
	111			Provision for Income Taxes
	$	(322)		Net of tax
Total reclassifications for the period	$	(322)		Net of tax

(1) Amounts in parentheses indicate debits to profit/loss.

(2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see retirement benefit plans footnote for additional details).