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v3.22.2.2

Comprehensive (Loss) Income (Tables) | 9 Months Ended
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Sep. 30, 2022
Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Comprehensive Income | The following table presents the components of other comprehensive (loss) income for the three and nine month periods ended September 30, 2022 and 2021:
Schedule of Comprehensive (Loss) Income
| Three Months Ended September 30, |  | Nine Months Ended September 30,
|  |  | Tax |  |  |  |  |  | Tax |  |
| Before-Tax |  | Benefit |  | Net-of-Tax |  | Before-Tax |  | Benefit |  | Net-of-Tax
| Amount |  | (Expense) |  | Amount |  | Amount |  | (Expense) |  | Amount
2022 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding Loss on Securities Available-for-Sale Arising During the Period | $ | (27,945) |  |  | $ | 7,144 |  |  | $ | (20,801) |  |  | $ | (70,945) |  |  | $ | 18,137 |  |  | $ | (52,808) |
Net Unrealized Gain on Cash Flow Swap | 1,046 |  |  | (268) |  |  | 778 |  |  | 3,737 |  |  | (956) |  |  | 2,781 |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense | 75 |  |  | (20) |  |  | 55 |  |  | 57 |  |  | (15) |  |  | 42 |
Amortization of Net Retirement Plan Actuarial Loss | 564 |  |  | (144) |  |  | 420 |  |  | 592 |  |  | (151) |  |  | 441 |
Amortization of Net Retirement Plan Prior Service Cost | 57 |  |  | (15) |  |  | 42 |  |  | 171 |  |  | (44) |  |  | 127 |
Other Comprehensive Loss | $ | (26,203) |  |  | $ | 6,697 |  |  | $ | (19,506) |  |  | $ | (66,388) |  |  | $ | 16,971 |  |  | $ | (49,417) |
2021 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding Loss on Securities Available-for-Sale Arising During the Period | $ | (1,719) |  |  | $ | 440 |  |  | $ | (1,279) |  |  | $ | (5,333) |  |  | $ | 1,364 |  |  | $ | (3,969) |
Net Unrealized Gain on Cash Flow Swap | 245 |  |  | (62) |  |  | 183 |  |  | 1,281 |  |  | (327) |  |  | 954 |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense | (34) |  |  | 9 |  |  | (25) |  |  | (92) |  |  | 24 |  |  | (68) |
Amortization of Net Retirement Plan Actuarial Loss | 22 |  |  | (5) |  |  | 17 |  |  | 68 |  |  | (17) |  |  | 51 |
Amortization of Net Retirement Plan Prior Service Cost | 59 |  |  | (16) |  |  | 43 |  |  | 175 |  |  | (46) |  |  | 129 |
Other Comprehensive Loss | $ | (1,427) |  |  | $ | 366 |  |  | $ | (1,061) |  |  | $ | (3,901) |  |  | $ | 998 |  |  | $ | (2,903) |
Changes in Accumulated Other Comprehensive Income By Component | The following table presents the changes in accumulated other comprehensive (loss) income by component:
Changes in Accumulated Other Comprehensive (Loss) Income by Component (1)
| Unrealized (Loss) and Gain on Available-for-Sale Securities |  | Unrealized Gain on Cash Flow Swap |  | Defined Benefit Plan Items |  | Total
|  |  | Net Actuarial Loss |  | Net Prior Service Cost |
For the Quarter-To-Date periods ended: |  |  |  |  |  |  |  |  |
June 30, 2022 | $ | (32,621) |  |  | $ | 3,310 |  |  | $ | 660 |  |  | $ | (913) |  |  | $ | (29,564) |
Other comprehensive income or loss before reclassifications | (20,801) |  |  | 778 |  |  | — |  |  | — |  |  | (20,023) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 55 |  |  | 420 |  |  | 42 |  |  | 517 |
Net current-period other comprehensive income or loss | (20,801) |  |  | 833 |  |  | 420 |  |  | 42 |  |  | (19,506) |
September 30, 2022 | $ | (53,422) |  |  | $ | 4,143 |  |  | $ | 1,080 |  |  | $ | (871) |  |  | $ | (49,070) |
June 30, 2021 | $ | 3,109 |  |  | $ | 1,213 |  |  | $ | (5,895) |  |  | $ | (1,085) |  |  | $ | (2,658) |
Other comprehensive income or loss before reclassifications | (1,279) |  |  | 183 |  |  | — |  |  | — |  |  | (1,096) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | (25) |  |  | 17 |  |  | 43 |  |  | 35 |
Net current-period other comprehensive income or loss | (1,279) |  |  | 158 |  |  | 17 |  |  | 43 |  |  | (1,061) |
September 30, 2021 | $ | 1,830 |  |  | $ | 1,371 |  |  | $ | (5,878) |  |  | $ | (1,042) |  |  | $ | (3,719) |
For the Year-To-Date periods ended: |  |  |  |  |  |  |  |  |
December 31, 2021 | $ | (614) |  |  | $ | 1,320 |  |  | $ | 639 |  |  | $ | (998) |  |  | $ | 347 |
Other comprehensive income or loss before reclassifications | (52,808) |  |  | 2,781 |  |  | — |  |  | — |  |  | (50,027) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 42 |  |  | 441 |  |  | 127 |  |  | 610 |
Net current-period other comprehensive income or loss | (52,808) |  |  | 2,823 |  |  | 441 |  |  | 127 |  |  | (49,417) |
September 30, 2022 | $ | (53,422) |  |  | $ | 4,143 |  |  | $ | 1,080 |  |  | $ | (871) |  |  | $ | (49,070) |
December 31, 2020 | $ | 5,799 |  |  | $ | 485 |  |  | $ | (5,929) |  |  | $ | (1,171) |  |  | $ | (816) |
Other comprehensive income or loss before reclassifications | (3,969) |  |  | 954 |  |  | — |  |  | — |  |  | (3,015) |
Amounts reclassified from accumulated other comprehensive income | — |  |  | (68) |  |  | 51 |  |  | 129 |  |  | 112 |
Net current-period other comprehensive income or loss | (3,969) |  |  | 886 |  |  | 51 |  |  | 129 |  |  | (2,903) |
September 30, 2021 | $ | 1,830 |  |  | $ | 1,371 |  |  | $ | (5,878) |  |  | $ | (1,042) |  |  | $ | (3,719) |
(1) All amounts are net of tax.
Reclassification out of Accumulated Other Comprehensive Income | The following table presents the reclassifications out of accumulated other comprehensive income or loss:
Reclassifications Out of Accumulated Other Comprehensive Income or Loss
Details about Accumulated Other Comprehensive Income or Loss Components |  | Amounts Reclassified from Accumulated Other Comprehensive Income or Loss |  | Affected Line Item in the Statement Where Net Income Is Presented
For the Quarter-to-date periods ended: |  |  |  |
September 30, 2022 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | (75) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (57) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (564) |  | (1) | Salaries and Employee Benefits
|  | (696) |  |  | Total before Tax
|  | 179 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (517) |  |  | Net of Tax
September 30, 2021 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | 34 |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (59) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (22) |  | (1) | Salaries and Employee Benefits
|  | (47) |  |  | Total before Tax
|  | 12 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (35) |  |  | Net of Tax
For the Year-to-date periods ended: |  |  |  |
September 30, 2022 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | (57) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (171) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (592) |  | (1) | Salaries and Employee Benefits
|  | (820) |  |  | Total before Tax
|  | 210 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (610) |  |  | Net of Tax
September 30, 2021 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | 92 |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (175) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (68) |  | (1) | Salaries and Employee Benefits
|  | (151) |  |  | Total before Tax
|  | 39 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (112) |  |  | Net of Tax
(1) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost.

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