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Note 3 - Investments in Debt Securities | 9 Months Ended
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Sep. 30, 2024
Notes to Financial Statements |
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block] |
3. | INVESTMENTS IN DEBT SECURITIES
Held-to-maturity debt securities are stated at amortized cost. Investments are reviewed for impairment for each reporting period. If any impairment is considered other-than-temporary, an allowance for credit loss would be established and held-to-maturity debt securities will be presented net of the credit loss allowance. Adjustments to expected credit losses are recorded as a component of other income (expense). Amortized cost and fair value of corporate debt securities at September 30, 2024 and December 31, 2023 consisted of the following:
|  | September 30, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
|  | (unaudited) |  |  | (audited) |
|  | (in thousands) |
Amortized cost |  | $ | 3,101 |  |  | $ | 3,135 |
Unrealized gains |  |  | 9 |  |  |  | 4 |
Fair value |  | $ | 3,110 |  |  | $ | 3,139 |
Maturities of debt securities at September 30, 2024 and December 31, 2023 were as follows:
|  | September 30, 2024 (unaudited) |  |  | December 31, 2023 (audited) |
|  | (in thousands) |
|  | Amortized Cost |  |  | Fair Value |  |  | Amortized Cost |  |  | Fair Value |
One year or less |  | $ | 2,982 |  |  | $ | 2,988 |  |  | $ | 2,671 |  |  | $ | 2,671 |
Greater than one year through five years |  |  | 119 |  |  |  | 122 |  |  |  | 464 |  |  |  | 468 |
Fair value |  | $ | 3,101 |  |  | $ | 3,110 |  |  | $ | 3,135 |  |  | $ | 3,139 |
The fair value of debt securities was measured using Level 2 inputs, which are based on quotes for trades occurring in active markets for identical assets.

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