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Comprehensive Income | 9 Months Ended
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Sep. 30, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract] |
Comprehensive Income | Note 13 – Comprehensive Income The following tables present the reclassified components of accumulated other comprehensive income (“AOCI”) as of and for the periods shown:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  |
(Dollars in thousands) |  | 2023 |  | 2022 |  | 2023 |  | 2022 |  |
Details about AOCI components |  | Amount reclassified from AOCI |  | Amount reclassified from AOCI |  | Amount reclassified from AOCI |  | Amount reclassified from AOCI |  | Affected income statement line item
Available-for-sale securities |  |  |  |  |  |  |  |  |  |
Realized gain (loss) recognized in income |  | $ | — |  |  | $ | — |  |  | $ | (1,536) |  |  | $ | 650 |  |  | Gain (loss) on sale of available-for-sale securities
Income tax effect |  | — |  |  | — |  |  | 369 |  |  | (152) |  |  | Income taxes
Realized gain (loss) recognized in income, net of tax |  | — |  |  | — |  |  | (1,167) |  |  | 498 |  |  |
Defined benefit pension plan items |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss |  | (29) |  |  | $ | (107) |  |  | $ | (87) |  |  | $ | (321) |  |  | Salaries and employee benefits
Income tax effect |  | 7 |  |  | 27 |  |  | 21 |  |  | 79 |  |  | Income taxes
Defined benefit pension plan items, net of tax |  | (22) |  |  | (80) |  |  | (66) |  |  | (242) |  |  |
Investment hedge |  |  |  |  |  |  |  |  |  |
Carrying value adjustment |  | — |  |  | (56) |  |  | 289 |  |  | 141 |  |  | Interest on investment securities
Income tax effect |  | — |  |  | 14 |  |  | (69) |  |  | (35) |  |  | Income taxes
Investment hedge, net of tax |  | — |  |  | (42) |  |  | 220 |  |  | 106 |  |  |
Total reclassifications |  | $ | (22) |  |  | $ | (122) |  |  | $ | (1,013) |  |  | $ | 362 |  |  |
(Dollars in thousands) |  | Unrealized gains (losses) on available for-sale securities |  | Defined benefit pension plan items |  | Investment hedge |  | Total
Balance at June 30, 2023 |  | $ | (31,674) |  |  | $ | (2,824) |  |  | $ | 34 |  |  | $ | (34,464) |
Other comprehensive income (loss) before reclassification |  | (5,885) |  |  | 76 |  |  | — |  |  | (5,809) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | — |  |  | 22 |  |  | — |  |  | 22 |
Net current period other comprehensive income (loss) |  | (5,885) |  |  | 98 |  |  | — |  |  | (5,787) |
Balance at September 30, 2023 |  | $ | (37,559) |  |  | $ | (2,726) |  |  | $ | 34 |  |  | $ | (40,251) |
Balance at December 31, 2022 |  | $ | (34,829) |  |  | $ | (3,129) |  |  | $ | 254 |  |  | $ | (37,704) |
Other comprehensive income (loss) before reclassification |  | (3,897) |  |  | 337 |  |  | — |  |  | (3,560) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | 1,167 |  |  | 66 |  |  | (220) |  |  | 1,013 |
Net current period other comprehensive income (loss) |  | (2,730) |  |  | 403 |  |  | (220) |  |  | (2,547) |
Balance at September 30, 2023 |  | $ | (37,559) |  |  | $ | (2,726) |  |  | $ | 34 |  |  | $ | (40,251) |
Balance at June 30, 2022 |  | $ | (26,203) |  |  | $ | (3,385) |  |  | $ | 168 |  |  | $ | (29,420) |
Other comprehensive income (loss) before reclassification |  | (10,796) |  |  | 117 |  |  | — |  |  | (10,679) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | — |  |  | 80 |  |  | 42 |  |  | 122 |
Net current period other comprehensive income (loss) |  | (10,796) |  |  | 197 |  |  | 42 |  |  | (10,557) |
Balance at September 30, 2022 |  | $ | (36,999) |  |  | $ | (3,188) |  |  | $ | 210 |  |  | $ | (39,977) |
Balance at December 31, 2021 |  | $ | 147 |  |  | $ | (4,069) |  |  | $ | 316 |  |  | $ | (3,606) |
Other comprehensive income (loss) before reclassification |  | (36,648) |  |  | 639 |  |  | — |  |  | (36,009) |
Amounts reclassified from accumulated other comprehensive income (loss) |  | (498) |  |  | 242 |  |  | (106) |  |  | (362) |
Net current period other comprehensive income (loss) |  | (37,146) |  |  | 881 |  |  | (106) |  |  | (36,371) |
Balance at September 30, 2022 |  | $ | (36,999) |  |  | $ | (3,188) |  |  | $ | 210 |  |  | $ | (39,977) |

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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//1943274/2147483586/944-220-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//1943274/2147483589/942-220-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 + Details
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