XML 28 R12.htm IDEA: XBRL DOCUMENT v3.20.2

COMPREHENSIVE INCOME

6 Months Ended

Jun. 30, 2020

COMPREHENSIVE INCOME

COMPREHENSIVE INCOME

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
Six Months Ended June 30, 2020		​			​			​
Unrealized gains on available-for-sale debt securities,	​	​	​	​	​	​	​	​	​
Unrealized holding gains on available-for-sale debt securities	​	$	10,075	​	$	(2,114)	​	$	7,961
​	​	​	​	​	​	​	​	​	​
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	​		(14)	​		3	​		(11)
Other comprehensive income on unfunded retirement obligations	​		74	​		(15)	​		59
​	​	​	​	​	​	​	​	​	​
Total other comprehensive income	​	$	10,149	​	$	(2,129)	​	$	8,020

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Six Months Ended June 30, 2019		​			​			​
Unrealized gains on available-for-sale debt securities:	​	​	​	​	​	​	​	​	​
Unrealized holding gains on available-for-sale debt securities	​	$	9,431	​	$	(1,980)	​	$	7,451
Reclassification adjustment for (gains) realized in income	​	​	(7)	​	​	1	​	​	(6)
Other comprehensive income on available-for-sale debt securities	​	​	9,424	​	​	(1,979)	​	​	7,445
​	​	​	​	​	​	​	​	​	​
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	​		(15)	​		3	​		(12)
Other comprehensive income on unfunded retirement obligations	​		199	​		(42)	​		157
​	​	​	​	​	​	​	​	​	​
Total other comprehensive income	​	$	9,623	​	$	(2,021)	​	$	7,602

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Three Months Ended June 30, 2020		​			​			​
Unrealized gains on available-for-sale debt securities,		​			​			​
Unrealized holding gains on available-for-sale debt securities	​	$	2,835	​	$	(593)	​	$	2,242
Unfunded pension and postretirement obligations,	​			​			​
Amortization of prior service cost and net actuarial loss	​			​			​
included in net periodic benefit cost	​		(6)	​		1	​		(5)
Total other comprehensive income	​	$	2,829	​	$	(592)	​	$	2,237

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Three Months Ended June 30, 2019		​			​			​
Unrealized gains on available-for-sale debt securities:		​			​			​
Unrealized holding gains on available-for-sale debt securities	​	$	5,170	​	$	(1,085)	​	$	4,085
Reclassification adjustment for (gains) realized in income	​		(7)	​		1	​		(6)
Other comprehensive income on available-for-sale debt securities	​		5,163	​		(1,084)	​		4,079
Unfunded pension and postretirement obligations:	​			​			​
Amortization of prior service cost and net actuarial loss	​			​			​
included in net periodic benefit cost	​		(7)	​		1	​		(6)
Other comprehensive loss on unfunded retirement obligations	​		(7)	​		1	​		(6)
Total other comprehensive income	​	$	5,156	​	$	(1,083)	​	$	4,073

​

The amounts shown in the table immediately above are included in the following line items in the consolidated statements of income:

​

​		Affected Line Item in the
Description	​	Consolidated Statements of Income	​
Amortization of prior service cost and	​	Other noninterest expense	​
net actuarial loss included in net	​	​	​
periodic benefit cost (Before-Tax)	​	​	​
Reclassification adjustment for (gains)	​	Realized gains on available-for-sale	​
realized in income (Before-Tax)	​	debt securities, net	​
Income Tax effect	​	Income tax provision	​

​

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)
Six Months Ended June 30, 2020		​			​			​
Balance, beginning of period	​	$	3,511	​	$	180	​	$	3,691
Other comprehensive income during six months ended June 30, 2020	​		7,961	​		59	​		8,020
Balance, end of period	​	$	11,472	​	$	239	​	$	11,711
​	​	​	​	​	​	​	​	​	​
Six Months Ended June 30, 2019	​			​			​
Balance, beginning of period	​	$	(4,307)	​	$	137	​	$	(4,170)
Other comprehensive income during six months ended June 30, 2019	​		7,445	​		157	​		7,602
Balance, end of period	​	$	3,138	​	$	294	​	$	3,432

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Unrealized				​		Accumulated
​	​	Gains		​	Unfunded		​	Other
​	​	(Losses)		​	Retirement		​	Comprehensive
​	​	on Securities		​	Obligations		​	Income (Loss)
Three Months Ended June 30, 2020		​			​			​
Balance, beginning of period	​	$	9,230	​	$	244	​	$	9,474
Other comprehensive income (loss) during three months ended June 30, 2020	​		2,242	​		(5)	​		2,237
Balance, end of period	​	$	11,472	​	$	239	​	$	11,711
​	​	​	​	​	​	​	​	​	​
Three Months Ended June 30, 2019	​			​			​
Balance, beginning of period	​	$	(941)	​	$	300	​	$	(641)
Other comprehensive income (loss) during three months ended June 30, 2019	​		4,079	​		(6)	​		4,073
Balance, end of period	​	$	3,138	​	$	294	​	$	3,432

​

X

- Definition

n/a.

+ References

No definition available.

+ Details

Name:	cznc_ComprehensiveIncomeAbstract
Namespace Prefix:	cznc_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration