XML 43 R34.htm IDEA: XBRL DOCUMENT

Note 12 - Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

		*Three Months Ended September 30, 2023*
		*Unrealized*
		*Losses on Available-*
		*for-Sale Securities*				*Employee Benefit Plans*				*Total*
(Amounts in thousands)
Beginning balance		$	(14,363	)		$	(98	)		$	(14,461	)
Other comprehensive loss before reclassifications			(2,983	)			(28	)			(3,011	)
Reclassified from AOCI			-				28				28
Other comprehensive loss, net			(2,983	)			-				(2,983	)
Ending balance		$	(17,346	)		$	(98	)		$	(17,444	)

		*Three Months Ended September 30, 2022*
		*Unrealized*
		*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	)

		*Nine Months Ended September 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 loss before reclassifications			(1,743	)			(76	)			(1,819	)
Reclassified from AOCI			18				76				94
Other comprehensive loss, net			(1,725	)			-				(1,725	)
Ending balance		$	(17,346	)		$	(98	)		$	(17,444	)

		*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	)

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

		*Three Months Ended*								*Nine Months Ended*
		*September 30,*								*September 30,*							*Income Statement*
(Amounts in thousands)		*2023*				*2022*				*2023*				*2022*			*Line Item Affected*
Available-for-sale securities
Loss recognized		$	-			$	-			$	21			$	-		Net loss on sale of securities
Reclassified out of AOCI, before tax			-				-				21				-		Income before income taxes
Income tax expense			-				-				4				-		Income tax expense
Reclassified out of AOCI, net of tax			-				-				17				-		Net income
Employee benefit plans
Amortization of prior service cost			-				-				-				-		Salaries and employee benefits
Amortization of net actuarial benefit cost			32				34				95				101		Salaries and employee benefits
Reclassified out of AOCI, before tax			32				34				95				101		Income before income taxes
Income tax expense			7				7				19				21		Income tax expense
Reclassified out of AOCI, net of tax			25				27				76				80		Net income
Total reclassified out of AOCI, net of tax		$	25			$	27			$	93			$	80		Net income