XML 48 R32.htm IDEA: XBRL DOCUMENT
v3.20.4

Other Comprehensive Income | 12 Months Ended
--- | ---
Dec. 31, 2020
Equity [Abstract] |
Other Comprehensive Income | Other Comprehensive Income Other comprehensive income components and related tax effects were as follows for the years ended December 31, 2020, December 31, 2019, and December 31, 2018:
| December 31, 2020 |  | December 31, 2019 |  | December 31, 2018
Unrealized holding gains (losses) on available for sale securities | $ | 12,494 |  |  | $ | 13,732 |  |  | $ | (5,073) |
Less reclassification adjustment for gains recognized in earnings | (2,190) |  |  | (148) |  |  | 0 |
Net unrealized gains (losses) | 10,304 |  |  | 13,584 |  |  | (5,073) |
Tax effect | (2,164) |  |  | (2,852) |  |  | 1,066 |
Net-of-tax amount | 8,140 |  |  | 10,732 |  |  | (4,007) |
Actuarial gain (loss) on postemployment health care plan | 277 |  |  | 518 |  |  | 404 |
Net amortization of transition obligation and actuarial gain | 0 |  |  | 23 |  |  | 84 |
Net unrealized gain (loss) on postemployment health care plan | 277 |  |  | 541 |  |  | 488 |
Tax effect | (58) |  |  | (113) |  |  | (102) |
Net-of-tax amount | 219 |  |  | 428 |  |  | 386 |
Unrealized gain (loss) on interest rate swap | (508) |  |  | (347) |  |  | (204) |
Less reclassification adjustment for losses recognized in earnings | 224 |  |  | 63 |  |  | 164 |
Net unrealized gain (loss) | (284) |  |  | (284) |  |  | (40) |
Tax effect | 60 |  |  | 59 |  |  | 8 |
Net-of-tax amount | (224) |  |  | (225) |  |  | (32) |
Other comprehensive income (loss) | $ | 8,135 |  |  | $ | 10,935 |  |  | $ | (3,653) |
The following is a summary of the change in the accumulated other comprehensive income (loss) balance, net of tax, for the years ended December 31, 2020, December 31, 2019, and December 31, 2018.
| Balance 12/31/19 |  | Comprehensive Income (Loss) |  | Reclassification of Disproportionate Tax Effect |  | Balance 12/31/20
Unrealized gains (losses) on securities available for sale | $ | 7,198 |  |  | $ | 8,140 |  |  | $ | 0 |  |  | $ | 15,338 |
Unrealized gain (loss) on postretirement benefits plan | 124 |  |  | 219 |  |  | 0 |  |  | 343 |
Unrealized loss on interest rate swap | (383) |  |  | (224) |  |  | 0 |  |  | (607) |
Total | $ | 6,939 |  |  | $ | 8,135 |  |  | $ | 0 |  |  | $ | 15,074 |
| Balance 12/31/18 |  | Comprehensive Income (Loss) |  | Reclassification of Disproportionate Tax Effect |  | Balance 12/31/19
Unrealized gains (losses) on securities available for sale | $ | (3,534) |  |  | $ | 10,732 |  |  | $ | 0 |  |  | $ | 7,198 |
Unrealized gain (loss) on postretirement benefits plan | (304) |  |  | 428 |  |  | 0 |  |  | 124 |
Unrealized loss on interest rate swap | (158) |  |  | (225) |  |  | 0 |  |  | (383) |
Total | $ | (3,996) |  |  | $ | 10,935 |  |  | $ | 0 |  |  | $ | 6,939 |
| Balance 1/1/18 |  | Comprehensive Income (Loss) |  | Reclassification of Disproportionate Tax Effect |  | Balance 12/31/18
Unrealized gains (losses) on securities available for sale | $ | 473 |  |  | $ | (4,007) |  |  | $ | 0 |  |  | $ | (3,534) |
Unrealized gain (loss) on postretirement benefits plan | (690) |  |  | 386 |  |  | 0 |  |  | (304) |
Unrealized loss on interest rate swap | (126) |  |  | (32) |  |  | 0 |  |  | (158) |
Total | $ | (343) |  |  | $ | (3,653) |  |  | $ | 0 |  |  | $ | (3,996) |

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=120395209&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: | nonnum: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