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Note 5 - Comprehensive Income | 12 Months Ended
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Dec. 31, 2019
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | 5. COMPREHENSIVE INCOME Comprehensive income (loss) is the total of ( 1 ) net income, and ( 2 ) all other changes in equity from non-stockholder sources, which are referred to as other comprehensive income (loss). The components of other comprehensive income (loss), and the related tax effects, are as follows:
(In Thousands) |  | Before-Tax |  |  | Income Tax |  |  | Net-of-Tax |
|  | Amount |  |  | Effect |  |  | Amount |
2019 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains on available-for-sale debt securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains on available-for-sale securities |  | $ | 9,920 |  |  | $ | (2,084 | ) |  | $ | 7,836 |
Reclassification adjustment for gains realized in income |  |  | (23 | ) |  |  | 5 |  |  |  | (18 | )
Other comprehensive income on available-for-sale debt securities |  |  | 9,897 |  |  |  | (2,079 | ) |  |  | 7,818 |
Unfunded pension and postretirement obligations: |  |  |  |  |  |  |  |  |  |  |  |
Changes from plan amendments and actuarial gains and losses included in other comprehensive income |  |  | 87 |  |  |  | (19 | ) |  |  | 68 |
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost |  |  | (32 | ) |  |  | 7 |  |  |  | (25 | )
Other comprehensive income on unfunded retirement obligations |  |  | 55 |  |  |  | (12 | ) |  |  | 43 |
Total other comprehensive income |  | $ | 9,952 |  |  | $ | (2,091 | ) |  | $ | 7,861 |
(In Thousands) |  | Before-Tax |  |  | Income Tax |  |  | Net-of-Tax |
|  | Amount |  |  | Effect |  |  | Amount |
2018 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized losses on available-for-sale debt securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding losses on available-for-sale securities |  | $ | (3,392 | ) |  | $ | 712 |  |  | $ | (2,680 | )
Reclassification adjustment for losses realized in income |  |  | 288 |  |  |  | (60 | ) |  |  | 228 |
Other comprehensive loss on available-for-sale debt securities |  |  | (3,104 | ) |  |  | 652 |  |  |  | (2,452 | )
Unfunded pension and postretirement obligations: |  |  |  |  |  |  |  |  |  |  |  |
Changes from plan amendments and actuarial gains and losses included in other comprehensive income |  |  | 101 |  |  |  | (21 | ) |  |  | 80 |
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost |  |  | (17 | ) |  |  | 3 |  |  |  | (14 | )
Other comprehensive income on unfunded retirement obligations |  |  | 84 |  |  |  | (18 | ) |  |  | 66 |
Total other comprehensive loss |  | $ | (3,020 | ) |  | $ | 634 |  |  | $ | (2,386 | )
Changes in the components of accumulated other comprehensive income (loss), included in stockholders’ equity, are as follows:
In (Thousands) |  | Unrealized |  |  |  |  |  |  | Accumulated |
|  | Gains |  |  | Unfunded |  |  | Other |
|  | (Losses) |  |  | Retirement |  |  | Comprehensive |
|  | on Securities |  |  | Obligations |  |  | Income (Loss) |
2019 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (4,307 | ) |  | $ | 137 |  |  | $ | (4,170 | )
Other comprehensive income during year ended December 31, 2019 |  |  | 7,818 |  |  |  | 43 |  |  |  | 7,861 |
Balance, end of period |  | $ | 3,511 |  |  | $ | 180 |  |  | $ | 3,691 |
2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (1,566 | ) |  | $ | 59 |  |  | $ | (1,507 | )
Impact of change in enacted income tax rate |  |  | (337 | ) |  |  | 12 |  |  |  | (325 | )
Impact of change in the method of premium amortization of callable debt securities |  |  | 26 |  |  |  | 0 |  |  |  | 26 |
Impact of change in the method of accounting for marketable equity security |  |  | 22 |  |  |  | 0 |  |  |  | 22 |
Other comprehensive (loss) income during year ended December 31, 2018 |  |  | (2,452 | ) |  |  | 66 |  |  |  | (2,386 | )
Balance, end of period |  | $ | (4,307 | ) |  | $ | 137 |  |  | $ | (4,170 | )
Items reclassified out of each component of accumulated other comprehensive income (loss) are as follows:
For the Year Ended December 31, 2019 |  |  |  |  |  |
(In Thousands) |  |  |  |  |
|  | Reclassified from |  |  |
|  | Accumulated Other |  |  |
Details about Accumulated Other |  | Comprehensive |  |  | Affected Line Item in the Consolidated
Comprehensive Income (Loss) Components |  | Income (Loss) |  |  | Statements of Income
Unrealized gains and losses on available-for-sale debt securities |  | $ | (23 | ) |  | Realized gains on available-for-sale debt securities, net
|  |  | 5 |  |  | Income tax provision
|  |  | (18 | ) |  | Net of tax
Amortization of defined benefit pension and postretirement items: |  |  |  |  |  |
Prior service cost |  |  | (31 | ) |  | Other noninterest expense
Actuarial gain |  |  | (1 | ) |  | Other noninterest expense
|  |  | (32 | ) |  | Total before tax
|  |  | 7 |  |  | Income tax provision
|  |  | (25 | ) |  | Net of tax
Total reclassifications for the period |  | $ | (43 | ) |  |
For the Year Ended December 31, 2018 |  |  |  |  |  |
(In Thousands) |  |  |  |  |  |
|  | Reclassified from |  |  |
|  | Accumulated Other |  |  |
Details about Accumulated Other |  | Comprehensive |  |  | Affected Line Item in the Consolidated
Comprehensive Income (Loss) Components |  | Income (Loss) |  |  | Statements of Income
Unrealized gains and losses on available-for-sale debt securities |  | $ | 288 |  |  | Realized losses on available-for-sale debt securities, net
|  |  | (60 | ) |  | Income tax provision
|  |  | 228 |  |  | Net of tax
Amortization of defined benefit pension and postretirement items: |  |  |  |  |  |
Prior service cost |  |  | (30 | ) |  | Other noninterest expense
Actuarial loss |  |  | 13 |  |  | Other noninterest expense
|  |  | (17 | ) |  | Total before tax
|  |  | 3 |  |  | Income tax provision
|  |  | (14 | ) |  | Net of tax
Total reclassifications for the period |  | $ | 214 |  |  |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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