XML 33 R24.htm IDEA: XBRL DOCUMENT v3.22.2.2

Note 8 - Derivative and Hedging Activities (Tables)

9 Months Ended

Sep. 30, 2022

Notes Tables

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

	September 30, 2022					December 31, 2021
(Dollars in thousands)	Balance Sheet Location		Fair Value			Balance Sheet Location		Fair Value
Derivatives designated as hedging instruments
Interest rate contracts	Other Assets		$	28,185		Other Assets		$	-
Interest rate contracts	Other Liabilities		$	5,524		Other Liabilities		$	-

Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]

		Location and Amount of Gain or (Loss)								Location and Amount of Gain or (Loss)
		Recognized in Income on Fair Value and Cash Flow Hedging Relationships								Recognized in Income on Fair Value and Cash Flow Hedging Relationships
		Three months ended September 30, 2022								Nine months ended September 30, 2022
		Interest Income				Interest Expense				Interest Income				Interest Expense
Total amounts of income and expense line items presented in the consolidated statements of income in which the effects of fair value or cash flow hedges are recorded		$	(8	)		$	(209	)		$	414			$	(364	)
Gain or (loss) on fair value hedging relationships:
Interest rate contracts:
Hedged items		$	(4,229	)		$	-			$	(4,300	)		$	-
Derivatives designated as hedging instruments		$	4,229			$	-			$	4,300			$	-
Amount excluded from effectiveness testing recognized in earnings based on amortization approach		$	(206	)		$	-			$	(359	)		$	-
Gain or (loss) on cash flow hedging relationships:
Interest rate contracts:
Amount of gain or (loss) reclassified from accumulated other comprehensive income into income		$	-			$	-			$	-			$	-
Amount excluded from effectiveness testing recognized in earnings based on amortization approach		$	-			$	(209	)		$	-			$	(364	)

X

- Definition

Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI https://asc.fasb.org/extlink&oid=125515794&loc=SL5624163-113959

+ Details

Name:	us-gaap_ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of derivative instruments (including nonderivative instruments that are designated and qualify as hedging instruments) of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI https://asc.fasb.org/extlink&oid=125515794&loc=SL5618551-113959

+ Details

Name:	us-gaap_ScheduleOfDerivativesInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration