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Note 13 - Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2022
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | Note 13. 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, 2022 |
|  | Unrealized Gains |  |  |  |  |  |  |  |  |
|  | (Losses) on Available- |  |  |  |  |  |  |  |  |
|  | for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (9,817 | ) |  | $ | (1,843 | ) |  | $ | (11,660 | )
Other comprehensive loss before reclassifications |  |  | (7,392 | ) |  |  | - |  |  |  | (7,392 | )
Reclassified from AOCI |  |  | - |  |  |  | 27 |  |  |  | 27 |
Other comprehensive loss, net |  |  | (7,392 | ) |  |  | 27 |  |  |  | (7,365 | )
Ending balance |  | $ | (17,209 | ) |  | $ | (1,816 | ) |  | $ | (19,025 | )
|  | Three Months Ended September 30, 2021 |
|  | Unrealized Gains |  |  |  |  |  |  |  |  |
|  | (Losses) on Available- |  |  |  |  |  |  |  |  |
|  | for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 474 |  |  | $ | (3,039 | ) |  | $ | (2,565 | )
Other comprehensive loss before reclassifications |  |  | (164 | ) |  |  | (1 | ) |  |  | (165 | )
Reclassified from AOCI |  |  | - |  |  |  | 77 |  |  |  | 77 |
Other comprehensive loss, net |  |  | (164 | ) |  |  | 76 |  |  |  | (88 | )
Ending balance |  | $ | 310 |  |  | $ | (2,963 | ) |  | $ | (2,653 | )
|  | Nine Months Ended September 30, 2022 |
|  | Unrealized Gains |  |  |  |  |  |  |  |  |
|  | (Losses) on Available- |  |  |  |  |  |  |  |  |
|  | for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 15 |  |  | $ | (1,561 | ) |  | $ | (1,546 | )
Other comprehensive loss before reclassifications |  |  | (17,224 | ) |  |  | (335 | ) |  |  | (17,559 | )
Reclassified from AOCI |  |  | - |  |  |  | 80 |  |  |  | 80 |
Other comprehensive loss, net |  |  | (17,224 | ) |  |  | (255 | ) |  |  | (17,479 | )
Ending balance |  | $ | (17,209 | ) |  | $ | (1,816 | ) |  | $ | (19,025 | )
|  | Nine Months Ended September 30, 2021 |
|  | Unrealized Gains |  |  |  |  |  |  |  |  |
|  | (Losses) on Available- |  |  |  |  |  |  |  |  |
|  | for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,106 |  |  | $ | (3,029 | ) |  | $ | (1,923 | )
Other comprehensive loss before reclassifications |  |  | (796 | ) |  |  | (163 | ) |  |  | (959 | )
Reclassified from AOCI |  |  | - |  |  |  | 229 |  |  |  | 229 |
Other comprehensive loss, net |  |  | (796 | ) |  |  | 66 |  |  |  | (730 | )
Ending balance |  | $ | 310 |  |  | $ | (2,963 | ) |  | $ | (2,653 | )
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) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  | Line Item Affected
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain recognized |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  | Net loss on sale of securities
Reclassified out of AOCI, before tax |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  | Income before income taxes
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  | Income tax expense
Reclassified out of AOCI, net of tax |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  | Net income
Employee benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  | $ | - |  |  | $ | 31 |  |  | $ | - |  |  | $ | 92 |  | Salaries and employee benefits
Amortization of net actuarial benefit cost |  |  | 34 |  |  |  | 65 |  |  |  | 101 |  |  |  | 197 |  | Salaries and employee benefits
Reclassified out of AOCI, before tax |  |  | 34 |  |  |  | 96 |  |  |  | 101 |  |  |  | 289 |  | Income before income taxes
Income tax expense |  |  | 7 |  |  |  | 20 |  |  |  | 21 |  |  |  | 61 |  | Income tax expense
Reclassified out of AOCI, net of tax |  |  | 27 |  |  |  | 76 |  |  |  | 80 |  |  |  | 228 |  | Net income
Total reclassified out of AOCI, net of tax |  | $ | 27 |  |  | $ | 76 |  |  | $ | 80 |  |  | $ | 228 |  | Net income
(1) | Amortization is included in net periodic pension cost. See Note 10, "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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://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 https://asc.fasb.org/extlink&oid=126953954&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 https://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 https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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