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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2023
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)

(6) Accumulated Other Comprehensive Income (Loss)

 

 

The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax for the three-month periods ended September 30, 2023 and September 30, 2022.

 

 

 

For the Three-Month Period Ended

 

 

For the Three-Month Period Ended

 

 

 

September 30, 2023(a)

 

 

September 30, 2022(a)

 

 

 

Unrealized
Gains and
(Losses) on
Available-for-
Sale
Securities (a)

 

 

Defined
Benefit
Pension
Items (a)

 

 

Total (a)

 

 

Unrealized
Gains and
(Losses) on
Available-for-
Sale
Securities (a)

 

 

Defined
Benefit
Pension
Items (a)

 

 

Total (a)

 

Beginning balance

 

$

(50,496

)

 

$

(5,274

)

 

$

(55,770

)

 

$

(40,497

)

 

$

(5,745

)

 

$

(46,242

)

Other comprehensive loss before reclassifications

 

 

(23,692

)

 

 

—

 

 

 

(23,692

)

 

 

(23,626

)

 

 

—

 

 

 

(23,626

)

Amounts reclassified from accumulated other
   comprehensive income (loss)

 

 

—

 

 

 

—

 

 

 

—

 

 

 

(4

)

 

 

54

 

 

 

50

 

Net current-period other comprehensive income (loss)

 

 

(23,692

)

 

 

—

 

 

 

(23,692

)

 

 

(23,630

)

 

 

54

 

 

 

(23,576

)

Ending balance

 

$

(74,188

)

 

$

(5,274

)

 

$

(79,462

)

 

$

(64,127

)

 

$

(5,691

)

 

$

(69,818

)

 

(a)
Amounts in parentheses indicate debits on the Consolidated Balance Sheets.

The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three-month periods ended September 30, 2023 and September 30, 2022.

 

 

 

Amount Reclassified from
Accumulated Other Comprehensive
Income (Loss) (a)

 

 

 

Details about Accumulated Other
Comprehensive Income (Loss)
Components

 

For the Three
months ended
September 30, 2023

 

 

For the Three
months ended
September 30, 2022

 

 

Affected Line Item in the
Statement Where Net Income is
Presented

Unrealized gains (losses) on available-for-sale securities

 

$

—

 

 

$

4

 

 

Net gain on sale
   of securities

Tax effect

 

 

—

 

 

 

—

 

 

Income tax expense

 

 

 

—

 

 

 

4

 

 

 

Amortization of defined benefit pension items

 

 

 

 

 

 

 

 

Actuarial gains/(losses) (b)

 

 

—

 

 

 

(69

)

 

Other operating expenses

Tax effect

 

 

—

 

 

 

15

 

 

Income tax expense

 

 

 

—

 

 

 

(54

)

 

 

Total reclassifications for the period

 

$

—

 

 

$

(50

)

 

 

 

(a)
Amounts in parentheses indicate expenses/losses and other amounts indicate income/benefit.
(b)
These accumulated other comprehensive loss components are included in the computation of net periodic pension cost.

 

The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax for the nine month periods ended September 30, 2023 and September 30, 2022.

 

 

For the Nine-Month Period Ended

 

 

For the Nine-Month Period Ended

 

 

 

September 30, 2023(a)

 

 

September 30, 2022(a)

 

 

 

Unrealized
Gains and
(Losses) on
Available-for-
Sale
Securities (a)

 

 

Defined
Benefit
Pension
Items (a)

 

 

Total (a)

 

 

Unrealized
Gains and
(Losses) on
Available-for-
Sale
Securities (a)

 

 

Defined
Benefit
Pension
Items (a)

 

 

Total (a)

 

Beginning balance

 

$

(52,771

)

 

$

(5,274

)

 

$

(58,045

)

 

$

14,675

 

 

$

(5,855

)

 

$

8,820

 

Other comprehensive loss before reclassifications

 

 

(21,417

)

 

 

—

 

 

 

(21,417

)

 

 

(78,794

)

 

 

—

 

 

 

(78,794

)

Amounts reclassified from accumulated other
   comprehensive income (loss)

 

 

—

 

 

 

—

 

 

 

—

 

 

 

(8

)

 

 

164

 

 

 

156

 

Net current-period other comprehensive income (loss)

 

 

(21,417

)

 

 

—

 

 

 

(21,417

)

 

 

(78,802

)

 

 

164

 

 

 

(78,638

)

Ending balance

 

$

(74,188

)

 

$

(5,274

)

 

$

(79,462

)

 

$

(64,127

)

 

$

(5,691

)

 

$

(69,818

)

 

(a) Amounts in parentheses indicate debits on the Consolidated Balance Sheets

The following table presents the amounts reclassified out of each component of accumulated other comprehensive income (loss) for the nine month periods ended September 30, 2023 and September 30, 2022.

 

 

 

Amount Reclassified from
Accumulated Other Comprehensive
Income (Loss) (a)

 

 

 

Details about Accumulated Other
Comprehensive Income (Loss)
Components

 

For the Nine
months ended
September 30, 2023

 

 

For the Nine
months ended
September 30, 2022

 

 

Affected Line Item in the
Statement Where Net Income is
Presented

Unrealized gains (losses) on available-for-sale securities

 

$

—

 

 

$

10

 

 

Net gain on sale
   of securities

Tax effect

 

 

—

 

 

 

(2

)

 

Income tax expense

 

 

—

 

 

 

8

 

 

 

Amortization of defined benefit pension items

 

 

 

 

 

 

 

 

Actuarial gains/(losses) (b)

 

 

—

 

 

 

(208

)

 

Other operating expenses

Tax effect

 

 

—

 

 

 

44

 

 

Income tax expense

 

 

—

 

 

 

(164

)

 

 

Total reclassifications for the period

 

$

—

 

 

$

(156

)

 

 

 

(a) Amounts in parentheses indicate expenses/losses and other amounts indicate income/benefit.

(b) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost.