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Note 13 - Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2023

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 March 31, 2023
		Unrealized Gains
		(Losses) on Available-
		for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Beginning balance		$	(15,621	)		$	(98	)		$	(15,719	)
Other comprehensive income before reclassifications			2,499				(26	)			2,473
Reclassified from AOCI			(5	)			26				21
Other comprehensive income, net			2,494				-				2,494
Ending balance		$	(13,127	)		$	(98	)		$	(13,225	)

		Three Months Ended March 31, 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			(4,658	)			(335	)			(4,993	)
Reclassified from AOCI			-				27				27
Other comprehensive loss, net			(4,658	)			(308	)			(4,966	)
Ending balance		$	(4,643	)		$	(1,869	)		$	(6,512	)

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

		Three Months Ended
		March 31,							Income Statement
(Amounts in thousands)		2023				2022			Line Item Affected
Available-for-sale securities
Gain recognized		$	(7	)		$	-		Net loss on sale of securities
Reclassified out of AOCI, before tax			(7	)			-		Income before income taxes
Income tax expense			(2	)			-		Income tax expense
Reclassified out of AOCI, net of tax			(5	)			-		Net income
Employee benefit plans
Amortization of prior service cost		$	-			$	-		Salaries and employee benefits
Amortization of net actuarial benefit cost			33				34		Salaries and employee benefits
Reclassified out of AOCI, before tax			33				34		Income before income taxes
Income tax expense			7				7		Income tax expense
Reclassified out of AOCI, net of tax			26				27		Net income
Total reclassified out of AOCI, net of tax		$	21			$	27		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://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//220/tableOfContent

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X

- References

No definition available.

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