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Note 14 - Accumulated Other Comprehensive Income (Loss) | 6 Months Ended
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Jun. 30, 2020
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | Note 1 4. Accumulated Other Comprehensive Income (Loss) The following tables present the changes in accumulated other comprehensive income (“AOCI”), net of tax and by component, during the periods indicated:
|  | Three Months Ended June 30, 2020 |
|  | Unrealized Gains (Losses) on Available- for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,509 |  |  | $ | (2,648 | ) |  | $ | (1,139 | )
Other comprehensive income (loss) before reclassifications |  |  | (45 | ) |  |  | - |  |  |  | (45 | )
Reclassified from AOCI |  |  | - |  |  |  | 76 |  |  |  | 76 |
Other comprehensive income, net |  |  | (45 | ) |  |  | 76 |  |  |  | 31 |
Ending balance |  | $ | 1,464 |  |  | $ | (2,572 | ) |  | $ | (1,108 | )
|  | Three Months Ended June 30, 2019 |
|  | Unrealized Gains (Losses) on Available- for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 677 |  |  | $ | (1,410 | ) |  | $ | (733 | )
Other comprehensive income (loss) before reclassifications |  |  | 262 |  |  |  | - |  |  |  | 262 |
Reclassified from AOCI |  |  | 34 |  |  |  | 56 |  |  |  | 90 |
Other comprehensive (loss) income, net |  |  | 296 |  |  |  | 56 |  |  |  | 352 |
Ending balance |  | $ | 973 |  |  | $ | (1,354 | ) |  | $ | (381 | )
|  | Six Months Ended June 30, 2020 |
|  | Unrealized Gains (Losses) on Available- for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 866 |  |  | $ | (2,372 | ) |  | $ | (1,506 | )
Other comprehensive income (loss) before reclassifications |  |  | 902 |  |  |  | (353 | ) |  |  | 549 |
Reclassified from AOCI |  |  | (304 | ) |  |  | 153 |  |  |  | (151 | )
Other comprehensive income, net |  |  | 598 |  |  |  | (200 | ) |  |  | 398 |
Ending balance |  | $ | 1,464 |  |  | $ | (2,572 | ) |  | $ | (1,108 | )
|  | Six Months Ended June 30, 2019 |
|  | Unrealized Gains (Losses) on Available- for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (285 | ) |  | $ | (1,144 | ) |  | $ | (1,429 | )
Other comprehensive income (loss) |  |  |  |  |  |  |  |  |  |  |  |
before reclassifications |  |  | 1,224 |  |  |  | (320 | ) |  |  | 904 |
Reclassified from AOCI |  |  | 34 |  |  |  | 110 |  |  |  | 144 |
Other comprehensive (loss) income, net |  |  | 1,258 |  |  |  | (210 | ) |  |  | 1,048 |
Ending balance |  | $ | 973 |  |  | $ | (1,354 | ) |  | $ | (381 | )
The following table presents reclassifications out of AOCI, by component, during the periods indicated:
|  | Three Months Ended |  |  | Six Months Ended |  |  |  |
|  | June 30, |  |  | June 30, |  |  | Income Statement |
(Amounts in thousands) |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |  |  | Line Item Affected |
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain recognized |  | $ | - |  |  | $ | 43 |  |  | $ | (385 | ) |  | $ | 43 |  |  | Net loss on sale of securities |
Reclassified out of AOCI, before tax |  |  | - |  |  |  | 43 |  |  |  | (385 | ) |  |  | 43 |  |  | Income before income taxes |
Income tax expense |  |  | - |  |  |  | 9 |  |  |  | (81 | ) |  |  | 9 |  |  | Income tax expense |
Reclassified out of AOCI, net of tax |  |  | - |  |  |  | 34 |  |  |  | (304 | ) |  |  | 34 |  |  | Net income |
Employee benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  | $ | 50 |  |  | $ | 64 |  |  | $ | 100 |  |  | $ | 128 |  |  | (1) |
Amortization of net actuarial benefit cost |  |  | 47 |  |  |  | 6 |  |  |  | 93 |  |  |  | 11 |  |  | (1) |
Reclassified out of AOCI, before tax |  |  | 97 |  |  |  | 70 |  |  |  | 193 |  |  |  | 139 |  |  | Income before income taxes |
Income tax expense |  |  | 21 |  |  |  | 15 |  |  |  | 41 |  |  |  | 29 |  |  | Income tax expense |
Reclassified out of AOCI, net of tax |  |  | 76 |  |  |  | 55 |  |  |  | 152 |  |  |  | 110 |  |  | Net income |
Total reclassified out of AOCI, net of tax |  | $ | 76 |  |  | $ | 89 |  |  | $ | (152 | ) |  | $ | 144 |  |  | Net income |
(1) | Amortization is included in net periodic pension cost. See Note 11, "Employee Benefit Plans."

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