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Note 15 - Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2024

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, 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	)
Balance January 1, 2023		$	(15,621	)		$	(98	)		$	(15,719	)
Other comprehensive income before reclassifications			4,479				242				4,721
Reclassified from AOCI			16				31				47
Other comprehensive income, net			4,495				273				4,768
Balance December 31, 2023		$	(11,126	)		$	175			$	(10,951	)
Balance January 1, 2024		$	(11,126	)		$	175			$	(10,951	)
Other comprehensive (loss) income before reclassifications			(596	)			347				(249	)
Reclassified from AOCI			—				29				29
Other comprehensive (loss) income, net			(596	)			376				(220	)
Balance December 31, 2024		$	(11,722	)		$	551			$	(11,171	)

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

		Year Ended December 31,											Income Statement
(Amounts in thousands)		2024				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 benefit			—				(5	)			—		Income tax expense
Reclassified out of AOCI, net of tax			—				16				—		Net income
Employee benefit plans
Amortization of prior service cost			—				—				—		Other operating expense
Amortization of net actuarial loss			37				38				135		Other operating expense
Reclassified out of AOCI, before tax			37				38				135		Income before income taxes
Income tax benefit			(8	)			(7	)			(29	)	Income tax expense
Reclassified out of AOCI, net of tax			29				31				106		Net income
Total reclassified out of AOCI, net of tax		$	29			$	47			$	106		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://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/1943274/2147477250/944-220-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/1943274/2147478524/942-220-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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