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Note 15 - Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 15. Accumulated Other Comprehensive Income

The following table presents the changes in AOCI, net of tax and by component, during the periods indicated:

		Unrealized Gains (Losses) on Available for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Balance January 1, 2020		$	866			$	(2,372	)		$	(1,506	)
Other comprehensive (loss) income before reclassifications			544				(961	)			(417	)
Reclassified from AOCI			(304	)			304				—
Other comprehensive (loss) income, net			240				(657	)			(417	)
Balance December 31, 2020		$	1,106			$	(3,029	)		$	(1,923	)
Balance January 1, 2021		$	1,106			$	(3,029	)		$	(1,923	)
Other comprehensive income (loss) before reclassifications			(1,091	)			1,160				69
Reclassified from AOCI			—				308				308
Other comprehensive income (loss), net			(1,091	)			1,468				377
Balance December 31, 2021		$	15			$	(1,561	)		$	(1,546	)
Balance January 1, 2022		$	15			$	(1,561	)		$	(1,546	)
Other comprehensive (loss) income before reclassifications			(15,636	)			1,357				(14,279	)
Reclassified from AOCI			—				106				106
Other comprehensive (loss) income, net			(15,636	)			1,463				(14,173	)
Balance December 31, 2022		$	(15,621	)		$	(98	)		$	(15,719	)

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

		Year Ended December 31,											Income Statement
(Amounts in thousands)		2022				2021				2020			Line Item Affected
Available-for-sale securities
(Losses) gains recognized		$	—			$	—			$	(385	)	Net loss on sale of securities
Reclassified out of AOCI, before tax			—				—				(385	)	Income before income taxes
Income tax benefit			—				—				81		Income tax expense
Reclassified out of AOCI, net of tax			—				—				(304	)	Net income
Employee benefit plans
Amortization of prior service cost			—				124				201		Other operating expense
Amortization of net actuarial loss			135				264				185		Other operating expense
Reclassified out of AOCI, before tax			135				388				386		Income before income taxes
Income tax expense			(29	)			(80	)			(82	)	Income tax expense
Reclassified out of AOCI, net of tax			106				308				304		Net income
Total reclassified out of AOCI, net of tax		$	106			$	308			$	—		Net income

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 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

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X

- References

No definition available.

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