XML 32 R22.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Other Comprehensive Income (Loss) | 9 Months Ended
--- | ---
Sep. 30, 2022
Equity [Abstract] |
Comprehensive Income (Loss) Note | Other Comprehensive Income (Loss) The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the following table. Reclassification adjustments related to securities available for sale are included in net gain (loss) on securities transactions in the accompanying consolidated statements of income. Reclassification adjustments related to defined-benefit post-retirement benefit plans are included in the computation of net periodic pension expense (see Note 12 – Defined Benefit Plans).
| Three Months Ended September 30, 2022 |  | Three Months Ended September 30, 2021
| Before Tax Amount |  | Tax Expense, (Benefit) |  | Net of Tax Amount |  | Before Tax Amount |  | Tax Expense, (Benefit) |  | Net of Tax Amount
Securities available for sale and transferred securities: |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain/loss during the period | $ | (829,324) |  |  | $ | (174,158) |  |  | $ | (655,166) |  |  | $ | (80,668) |  |  | $ | (16,941) |  |  | $ | (63,727) |
Change in net unrealized gain on securities transferred to held to maturity | (174) |  |  | (36) |  |  | (138) |  |  | (237) |  |  | (49) |  |  | (188) |
Reclassification adjustment for net (gains) losses included in net income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total securities available for sale and transferred securities | (829,498) |  |  | (174,194) |  |  | (655,304) |  |  | (80,905) |  |  | (16,990) |  |  | (63,915) |
Defined-benefit post-retirement benefit plans: |  |  |  |  |  |  |  |  |  |  |
Reclassification adjustment for net amortization of actuarial gain/loss included in net income as a component of net periodic cost (benefit) | 741 |  |  | 156 |  |  | 585 |  |  | 1,529 |  |  | 321 |  |  | 1,208 |
Total defined-benefit post-retirement benefit plans | 741 |  |  | 156 |  |  | 585 |  |  | 1,529 |  |  | 321 |  |  | 1,208 |
Total other comprehensive income (loss) | $ | (828,757) |  |  | $ | (174,038) |  |  | $ | (654,719) |  |  | $ | (79,376) |  |  | $ | (16,669) |  |  | $ | (62,707) |
| Nine Months Ended September 30, 2022 |  | Nine Months Ended September 30, 2021
| Before Tax Amount |  | Tax Expense, (Benefit) |  | Net of Tax Amount |  | Before Tax Amount |  | Tax Expense, (Benefit) |  | Net of Tax Amount
Securities available for sale and transferred securities: |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gain/loss during the period | $ | (2,376,642) |  |  | $ | (499,095) |  |  | $ | (1,877,547) |  |  | $ | (209,779) |  |  | $ | (44,054) |  |  | $ | (165,725) |
Change in net unrealized gain on securities transferred to held to maturity | (572) |  |  | (120) |  |  | (452) |  |  | (741) |  |  | (155) |  |  | (586) |
Reclassification adjustment for net (gains) losses included in net income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total securities available for sale and transferred securities | (2,377,214) |  |  | (499,215) |  |  | (1,877,999) |  |  | (210,520) |  |  | (44,209) |  |  | (166,311) |
Defined-benefit post-retirement benefit plans: |  |  |  |  |  |  |  |  |  |  |
Reclassification adjustment for net amortization of actuarial gain/loss included in net income as a component of net periodic expense (benefit) | 2,223 |  |  | 467 |  |  | 1,756 |  |  | 4,587 |  |  | 963 |  |  | 3,624 |
Total defined-benefit post-retirement benefit plans | 2,223 |  |  | 467 |  |  | 1,756 |  |  | 4,587 |  |  | 963 |  |  | 3,624 |
Total other comprehensive income (loss) | $ | (2,374,991) |  |  | $ | (498,748) |  |  | $ | (1,876,243) |  |  | $ | (205,933) |  |  | $ | (43,246) |  |  | $ | (162,687) |
Activity in accumulated other comprehensive income (loss), net of tax, was as follows:
| Securities Available For Sale |  | Defined Benefit Plans |  | Accumulated Other Comprehensive Income
Balance January 1, 2022 | $ | 380,209 |  |  | $ | (32,891) |  |  | $ | 347,318 |
Other comprehensive income (loss) before reclassifications | (1,877,999) |  |  | — |  |  | (1,877,999) |
Reclassification of amounts included in net income | — |  |  | 1,756 |  |  | 1,756 |
Net other comprehensive income (loss) during period | (1,877,999) |  |  | 1,756 |  |  | (1,876,243) |
Balance at September 30, 2022 | $ | (1,497,790) |  |  | $ | (31,135) |  |  | $ | (1,528,925) |
Balance January 1, 2021 | $ | 563,801 |  |  | $ | (50,831) |  |  | $ | 512,970 |
Other comprehensive income (loss) before reclassifications | (166,311) |  |  | — |  |  | (166,311) |
Reclassification of amounts included in net income | — |  |  | 3,624 |  |  | 3,624 |
Net other comprehensive income (loss) during period | (166,311) |  |  | 3,624 |  |  | (162,687) |
Balance at September 30, 2021 | $ | 397,490 |  |  | $ | (47,207) |  |  | $ | 350,283 |

X
- 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=123367319&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
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration