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Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2021

Equity [Abstract]

Components of Other Comprehensive Income (Loss) and Related Tax Effects

The components of other comprehensive income (loss) and related tax effects are as follows:

			Three months ended September 30,												Nine months ended September 30, 2021
(in thousands)			2021						2020						2021						2020
Unrealized holding losses on available for sale securities before reclassifications			$	(6,304)					$	4,645					$	(11,249)					$	10,043
Amounts reclassified out of AOCI:
Realized gain on debt securities			—						(7)						—						(7)
Unrealized holding losses on available for sale securities after reclassifications			(6,304)						4,638						(11,249)						10,036
Tax effect			1,864						(1,372)						3,325						(2,967)
Unrealized holding losses on available for sale securities, net of tax			(4,440)						3,266						(7,924)						7,069
Change in unfunded status of the supplemental retirement plans before reclassifications			(49)						1,936						(147)						2,607
Amounts reclassified out of AOCI:
Amortization of prior service cost			(14)						(14)						(43)						(41)
Amortization of actuarial losses			63						478						190						1,434
Total amounts reclassified out of accumulated other comprehensive income			49						464						147						1,393
Change in unfunded status of the supplemental retirement plans after reclassifications			—						2,400						—						4,000
Tax effect			—						(709)						—						(1,183)
Change in unfunded status of the supplemental retirement plans, net of tax			—						1,691						—						2,817
Change in joint beneficiary agreement liability before reclassifications			—						—						(629)						912
Tax effect			—						—						—						—
Change in joint beneficiary agreement liability before reclassifications, net of tax			—						—						(629)						912
Total other comprehensive income (loss)			$	(4,440)					$	4,957					$	(8,553)					$	10,798

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive income, included in shareholders’ equity, are as follows:

(in thousands)			September 30, 2021						December 31, 2020
Net unrealized gain on available for sale securities			$	7,934					$	19,183
Tax effect			(2,346)						(5,671)
Unrealized holding gain on available for sale securities, net of tax			5,588						13,512
Unfunded status of the supplemental retirement plans			(1,294)						(1,294)
Tax effect			382						382
Unfunded status of the supplemental retirement plans, net of tax			(912)						(912)
Joint beneficiary agreement liability			(949)						(320)
Tax effect			—						—
Joint beneficiary agreement liability, net of tax			(949)						(320)
Accumulated other comprehensive income			$	3,727					$	12,280

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=121641772&loc=SL7669686-108580

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

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Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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