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Note 13 - Accumulated Other Comprehensive Income (Loss) | 6 Months Ended
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Jun. 30, 2023
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | Note 12. 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 June 30, 2023 |
|  | Unrealized Gains |  |  |  |  |  |  |  |  |
|  | (Losses) on Available- |  |  |  |  |  |  |  |  |
|  | for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (13,127 | ) |  | $ | (98 | ) |  | $ | (13,225 | )
Other comprehensive income before reclassifications |  |  | (1,258 | ) |  |  | (24 | ) |  |  | (1,282 | )
Reclassified from AOCI |  |  | 22 |  |  |  | 24 |  |  |  | 46 |
Other comprehensive income, net |  |  | (1,236 | ) |  |  | - |  |  |  | (1,236 | )
Ending balance |  | $ | (14,363 | ) |  | $ | (98 | ) |  | $ | (14,461 | )
|  | Three Months Ended June 30, 2022 |
|  | Unrealized Gains |  |  |  |  |  |  |  |  |
|  | (Losses) on Available- |  |  |  |  |  |  |  |  |
|  | for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (4,643 | ) |  | $ | (1,869 | ) |  | $ | (6,512 | )
Other comprehensive loss before reclassifications |  |  | (5,174 | ) |  |  | - |  |  |  | (5,174 | )
Reclassified from AOCI |  |  | - |  |  |  | 26 |  |  |  | 26 |
Other comprehensive loss, net |  |  | (5,174 | ) |  |  | 26 |  |  |  | (5,148 | )
Ending balance |  | $ | (9,817 | ) |  | $ | (1,843 | ) |  | $ | (11,660 | )
|  | Six Months Ended June 30, 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 |  |  | 1,240 |  |  |  | (50 | ) |  |  | 1,190 |
Reclassified from AOCI |  |  | 18 |  |  |  | 50 |  |  |  | 68 |
Other comprehensive income, net |  |  | 1,258 |  |  |  | - |  |  |  | 1,258 |
Ending balance |  | $ | (14,363 | ) |  | $ | (98 | ) |  | $ | (14,461 | )
|  | Six Months Ended June 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 |  |  | (9,832 | ) |  |  | (335 | ) |  |  | (10,167 | )
Reclassified from AOCI |  |  | - |  |  |  | 53 |  |  |  | 53 |
Other comprehensive loss, net |  |  | (9,832 | ) |  |  | (282 | ) |  |  | (10,114 | )
Ending balance |  | $ | (9,817 | ) |  | $ | (1,843 | ) |  | $ | (11,660 | )
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) |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  | Line Item Affected
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss recognized |  | $ | 28 |  |  | $ | - |  |  | $ | 21 |  |  | $ | - |  | Net loss on sale of securities
Reclassified out of AOCI, before tax |  |  | 28 |  |  |  | - |  |  |  | 21 |  |  |  | - |  | Income before income taxes
Income tax expense |  |  | 6 |  |  |  | - |  |  |  | 4 |  |  |  | - |  | Income tax expense
Reclassified out of AOCI, net of tax |  |  | 22 |  |  |  | - |  |  |  | 17 |  |  |  | - |  | Net income
Employee benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  | Salaries and employee benefits
Amortization of net actuarial benefit cost |  |  | 31 |  |  |  | 33 |  |  |  | 63 |  |  |  | 67 |  | Salaries and employee benefits
Reclassified out of AOCI, before tax |  |  | 31 |  |  |  | 33 |  |  |  | 63 |  |  |  | 67 |  | Income before income taxes
Income tax expense |  |  | 7 |  |  |  | 7 |  |  |  | 12 |  |  |  | 14 |  | Income tax expense
Reclassified out of AOCI, net of tax |  |  | 24 |  |  |  | 26 |  |  |  | 51 |  |  |  | 53 |  | Net income
Total reclassified out of AOCI, net of tax |  | $ | 46 |  |  | $ | 26 |  |  | $ | 68 |  |  | $ | 53 |  | Net income
(1) | Amortization is included in net periodic pension cost. See Note 10, "Employee Benefit Plans."

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