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Note 14 - Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2020

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 14. Accumulated Other Comprehensive Income (Loss)

The following tables present the changes in accumulated other comprehensive income (loss) (“AOCI”), net of tax and by component, during the periods indicated:

		Three Months Ended September 30, 2020
		Unrealized Gains
		(Losses) on Available-
		for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Beginning balance		$	1,464			$	(2,572	)		$	(1,108	)
Other comprehensive income (loss) before reclassifications			(213	)			1				(212	)
Reclassified from AOCI			-				76				76
Other comprehensive (loss) income, net			(213	)			77				(136	)
Ending balance		$	1,251			$	(2,495	)		$	(1,244	)

		Three Months Ended September 30, 2019
		Unrealized Gains
		(Losses) on Available-
		for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Beginning balance		$	973			$	(1,354	)		$	(381	)
Other comprehensive income (loss) before reclassifications			23				(2	)			21
Reclassified from AOCI			-				55				55
Other comprehensive income, net			23				53				76
Ending balance		$	996			$	(1,301	)		$	(305	)

		Nine Months Ended September 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			689				(352	)			337
Reclassified from AOCI			(304	)			229				(75	)
Other comprehensive income (loss), net			385				(123	)			262
Ending balance		$	1,251			$	(2,495	)		$	(1,244	)

		Nine Months Ended September 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			1,247				(322	)			925
Reclassified from AOCI			34				165				199
Other comprehensive income (loss), net			1,281				(157	)			1,124
Ending balance		$	996			$	(1,301	)		$	(305	)

The following table presents reclassifications out of AOCI, by component, during the periods indicated:

		Three Months Ended								Nine Months Ended
		September 30,								September 30,							Income Statement
(Amounts in thousands)		2020				2019				2020				2019			Line Item Affected
Available-for-sale securities
Gain recognized		$	-			$	-			$	(385	)		$	43		Net loss on sale of securities
Reclassified out of AOCI, before tax			-				-				(385	)			43		Income before income taxes
Income tax expense			-				-				(81	)			9		Income tax expense
Reclassified out of AOCI, net of tax			-				-				(304	)			34		Net income
Employee benefit plans
Amortization of prior service cost		$	51			$	65			$	150			$	193		(1)
Amortization of net actuarial benefit cost			46				5				140				16		(1)
Reclassified out of AOCI, before tax			97				70				290				209		Income before income taxes
Income tax expense			21				15				61				44		Income tax expense
Reclassified out of AOCI, net of tax			76				55				229				165		Net income
Total reclassified out of AOCI, net of tax		$	76			$	55			$	(75	)		$	199		Net income

(1) Amortization is included in net periodic pension cost. See Note 11, "Employee Benefit Plans."

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- 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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
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-Section S99
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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