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Note 4 - Comprehensive Income | 3 Months Ended
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Mar. 31, 2020
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | 4 . COMPREHENSIVE INCOME Comprehensive income 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 |
Three Months Ended March 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Other comprehensive income from available-for-sale debt securities, Unrealized holding gains on available-for-sale debt securities |  | $ | 7,240 |  |  | $ | (1,521 | ) |  | $ | 5,719 |
Unfunded pension and postretirement obligations: |  |  |  |  |  |  |  |  |  |  |  |
Changes from plan amendments and actuarial gains and losses |  |  | 88 |  |  |  | (18 | ) |  |  | 70 |
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost |  |  | (8 | ) |  |  | 2 |  |  |  | (6 | )
Other comprehensive income on unfunded retirement obligations |  |  | 80 |  |  |  | (16 | ) |  |  | 64 |
Total other comprehensive income |  | $ | 7,320 |  |  | $ | (1,537 | ) |  | $ | 5,783 |
(In Thousands)
|  | Before-Tax |  |  | Income Tax |  |  | Net-of-Tax |
|  | Amount |  |  | Effect |  |  | Amount |
Three Months Ended March 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Other comprehensive income from available-for-sale debt securities, Unrealized holding gains on available-for-sale securities |  | $ | 4,261 |  |  | $ | (895 | ) |  | $ | 3,366 |
Unfunded pension and postretirement obligations: |  |  |  |  |  |  |  |  |  |  |  |
Changes from plan amendments and actuarial gains and losses included in other comprehensive income |  |  | 214 |  |  |  | (45 | ) |  |  | 169 |
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost |  |  | (8 | ) |  |  | 2 |  |  |  | (6 | )
Other comprehensive income on unfunded retirement obligations |  |  | 206 |  |  |  | (43 | ) |  |  | 163 |
Total other comprehensive income |  | $ | 4,467 |  |  | $ | (938 | ) |  | $ | 3,529 |
Changes in the components of accumulated other comprehensive income (loss) are as follows and are presented net of tax:
(In Thousands)
|  | Unrealized |  |  |  |  |  |  | Accumulated |
|  | Gains |  |  | Unfunded |  |  | Other |
|  | (Losses) |  |  | Retirement |  |  | Comprehensive |
|  | on Securities |  |  | Obligations |  |  | Income (Loss) |
Three Months Ended March 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 3,511 |  |  | $ | 180 |  |  | $ | 3,691 |
Other comprehensive income during three months ended March 31, 2020 |  |  | 5,719 |  |  |  | 64 |  |  |  | 5,783 |
Balance, end of period |  | $ | 9,230 |  |  | $ | 244 |  |  | $ | 9,474 |
Three Months Ended March 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | (4,307 | ) |  | $ | 137 |  |  | $ | (4,170 | )
Other comprehensive income during three months ended March 31, 2019 |  |  | 3,366 |  |  |  | 163 |  |  |  | 3,529 |
Balance, end of period |  | $ | (941 | ) |  | $ | 300 |  |  | $ | (641 | )
Items reclassified out of each component of other comprehensive income (loss) are as follows:
For the Three Months Ended March 31, 2020
(In Thousands)
|  | Reclassified from |  |
|  | Accumulated Other |  |
Details about Accumulated Other |  | Comprehensive |  | Affected Line Item in the Consolidated
Comprehensive Income Components |  | Income |  | Statements of Income
Amortization of defined benefit pension and postretirement items: |  |  |  |  |
Prior service cost |  |  | (8 | ) | Other noninterest expense
|  |  | 2 |  | Income tax provision
Total reclassifications for the period |  | $ | (6 | ) |
For the Three Months Ended March 31, 201 9
(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
Amortization of defined benefit pension and postretirement items: |  |  |  |  |
Prior service cost |  |  | (8 | ) | Other noninterest expense
|  |  | 2 |  | Income tax provision
Total reclassifications for the period |  | $ | (6 | ) |

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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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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