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COMPREHENSIVE INCOME

9 Months Ended

Sep. 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
Nine Months Ended September 30, 2020		​			​			​
Unrealized gains on available-for-sale debt securities:	​	​	​	​	​	​	​	​	​
Unrealized holding gains on available-for-sale debt securities	​	$	9,980	​	$	(2,095)	​	$	7,885
Reclassification adjustment for (gains) realized in income	​	​	(25)	​	​	5	​	​	(20)
Other comprehensive income on available-for-sale debt securities	​	​	9,955	​	​	(2,090)	​	​	7,865
Unfunded pension and postretirement obligations:	​			​			​
Changes from plan amendments and actuarial gains and losses included in other comprehensive income	​		88	​		(18)	​		70
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost	​		(22)	​		5	​		(17)
Other comprehensive income on unfunded retirement obligations	​		66	​		(13)	​		53
Total other comprehensive income	​	$	10,021	​	$	(2,103)	​	$	7,918

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Nine Months Ended September 30, 2019		​			​			​
Unrealized gains on available-for-sale debt securities:	​	​	​	​	​	​	​	​	​
Unrealized holding gains on available-for-sale debt securities	​	$	10,754	​	$	(2,258)	​	$	8,496
Reclassification adjustment for (gains) realized in income	​	​	(20)	​	​	4	​	​	(16)
Other comprehensive income on available-for-sale debt securities	​	​	10,734	​	​	(2,254)	​	​	8,480
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	​		(23)	​		4	​		(19)
Other comprehensive income on unfunded retirement obligations	​		191	​		(41)	​		150
Total other comprehensive income	​	$	10,925	​	$	(2,295)	​	$	8,630

​

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Three Months Ended September 30, 2020		​			​			​
Unrealized gains on available-for-sale debt securities:		​			​			​
Unrealized holding losses on available-for-sale debt securities	​	$	(95)	​	$	19	​	$	(76)
Reclassification adjustment for (gains) realized in income	​	​	(25)	​	​	5	​	​	(20)
Other comprehensive loss on available-for-sale debt securities	​	​	(120)	​	​	24	​	​	(96)
Unfunded pension and postretirement obligations,	​			​			​
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost	​		(8)	​		2	​		(6)
Total other comprehensive loss	​	$	(128)	​	$	26	​	$	(102)

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Three Months Ended September 30, 2019		​			​			​
Unrealized gains on available-for-sale debt securities:		​			​			​
Unrealized holding gains on available-for-sale debt securities	​	$	1,323	​	$	(278)	​	$	1,045
Reclassification adjustment for (gains) realized in income	​		(13)	​		3	​		(10)
Other comprehensive income on available-for-sale debt securities	​		1,310	​		(275)	​		1,035
Unfunded pension and postretirement obligations,	​			​			​
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost	​		(8)	​		1	​		(7)
Total other comprehensive income	​	$	1,302	​	$	(274)	​	$	1,028

​

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)		​			​			Accumulated
​	​	Unrealized		​	Unfunded		​	Other
​		Gains			Retirement			Comprehensive
​		on Securities			Obligations			Income (Loss)
Nine Months Ended September 30, 2020		​			​			​
Balance, beginning of period	​	$	3,511	​	$	180	​	$	3,691
Other comprehensive income during nine months ended September 30, 2020	​		7,865	​		53	​		7,918
Balance, end of period	​	$	11,376	​	$	233	​	$	11,609
​	​	​	​	​	​	​	​	​	​
Nine Months Ended September 30, 2019	​			​			​
Balance, beginning of period	​	$	(4,307)	​	$	137	​	$	(4,170)
Other comprehensive income during nine months ended September 30, 2019	​		8,480	​		150	​		8,630
Balance, end of period	​	$	4,173	​	$	287	​	$	4,460
​	​	​	​	​	​	​	​	​	​

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Unrealized				​		Accumulated
​	​	Gains		​	Unfunded		​	Other
​	​	(Losses)		​	Retirement		​	Comprehensive
​	​	on Securities		​	Obligations		​	Income
Three Months Ended September 30, 2020		​			​			​
Balance, beginning of period	​	$	11,472	​	$	239	​	$	11,711
Other comprehensive loss during three months ended September 30, 2020	​		(96)	​		(6)	​		(102)
Balance, end of period	​	$	11,376	​	$	233	​	$	11,609
​	​	​	​	​	​	​	​	​	​
Three Months Ended September 30, 2019	​			​			​
Balance, beginning of period	​	$	3,138	​	$	294	​	$	3,432
Other comprehensive income during three months ended September 30, 2019	​		1,035	​		(7)	​		1,028
Balance, end of period	​	$	4,173	​	$	287	​	$	4,460

​

X

- Definition

n/a.

+ References

No definition available.

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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

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