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Note 11 - Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2025

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 11. 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, 2025
		Unrealized
		Losses on Available-
		for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Beginning balance		$	(10,057	)		$	552			$	(9,505	)
Other comprehensive income before reclassifications			358				13				371
Reclassified from AOCI			-				(13	)			(13	)
Other comprehensive income, net			358				-				358
Ending balance		$	(9,699	)		$	552			$	(9,147	)

		Three Months Ended June 30, 2024
		Unrealized
		Losses on Available-
		for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Beginning balance		$	(12,074	)		$	175			$	(11,899	)
Other comprehensive loss before reclassifications			(515	)			(7	)			(522	)
Reclassified from AOCI			-				7				7
Other comprehensive loss, net			(515	)			-				(515	)
Ending balance		$	(12,589	)		$	175			$	(12,414	)

		Six Months Ended June 30, 2025
		Unrealized Gains
		(Losses) on Available-
		for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Beginning balance		$	(11,723	)		$	552			$	(11,171	)
Other comprehensive income before reclassifications			2,024				8				2,032
Reclassified from AOCI			-				(8	)			(8	)
Other comprehensive income, net			2,024				-				2,024
Ending balance		$	(9,699	)		$	552			$	(9,147	)

		Six Months Ended June 30, 2024
		Unrealized Gains
		(Losses) on Available-
		for-Sale Securities				Employee Benefit Plans				Total
(Amounts in thousands)
Beginning balance		$	(11,126	)		$	175			$	(10,951	)
Other comprehensive loss before reclassifications			(1,463	)			(15	)			(1,478	)
Reclassified from AOCI			-				15				15
Other comprehensive loss, net			(1,463	)			-				(1,463	)
Ending balance		$	(12,589	)		$	175			$	(12,414	)

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)		2025				2024				2025				2024			Line Item Affected
Available-for-sale securities
Gain recognized		$	-			$	-			$	-			$	-		Net loss on sale of securities
Reclassified out of AOCI, before tax			-				-				-				-		Income before income taxes
Income tax expense			-				-				-				-		Income tax expense
Reclassified out of AOCI, net of tax			-				-				-				-		Net income
Employee benefit plans
Amortization of prior service cost			-				-				-				-		Salaries and employee benefits
Amortization of net actuarial benefit cost			(16	)			9				(11	)			18		Salaries and employee benefits
Reclassified out of AOCI, before tax			(16	)			9				(11	)			18		Income before income taxes
Income tax (benefit) expense			(3	)			2				(3	)			3		Income tax expense
Reclassified out of AOCI, net of tax			(13	)			7				(8	)			15		Net income
Total reclassified out of AOCI, net of tax		$	(13	)		$	7			$	(8	)		$	15		Net income

(1) Amortization is included in net periodic pension cost. See Note 9, "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/1943274/2147477250/944-220-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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- References

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