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COMPREHENSIVE INCOME

9 Months Ended

Sep. 30, 2021

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
Three Months Ended September 30, 2021		​			​			​
Available-for-sale debt securities:	​	​	​	​	​	​	​	​	​
Unrealized holding losses on available-for-sale debt securities	​	$	(3,608)	​	$	759	​	$	(2,849)
Reclassification adjustment for (gains) realized in income	​	​	(23)	​	​	5	​	​	(18)
Other comprehensive loss from available-for-sale debt securities	​	​	(3,631)	​	​	764	​	​	(2,867)
Unfunded pension and postretirement obligations,	​			​			​
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost	​		(5)	​		1	​		(4)
Total other comprehensive loss	​	$	(3,636)	​	$	765	​	$	(2,871)

​

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Three Months Ended September 30, 2020		​			​			​
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 from 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
Nine Months Ended September 30, 2021		​			​			​
Available-for-sale debt securities:	​	​	​	​	​	​	​	​	​
Unrealized holding losses on available-for-sale debt securities	​	$	(6,781)	​	$	1,425	​	$	(5,356)
Reclassification adjustment for (gains) realized in income	​	​	(25)	​	​	5	​	​	(20)
Other comprehensive loss from available-for-sale debt securities	​	​	(6,806)	​	​	1,430	​	​	(5,376)
Unfunded pension and postretirement obligations:	​			​			​
Changes from plan amendments and actuarial gains and losses	​	​	(5)	​	​	1	​	​	(4)
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost	​		(13)	​		3	​		(10)
Other comprehensive loss on unfunded retirement obligations	​	​	(18)	​	​	4	​	​	(14)
Total other comprehensive loss	​	$	(6,824)	​	$	1,434	​	$	(5,390)

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Before-Tax			Income Tax			Net-of-Tax
​	​	Amount		​	Effect		​	Amount
Nine Months Ended September 30, 2020		​			​			​
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 from 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	​		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

​

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
Reclassification adjustment for (gains) realized in income (before-tax)	​	Realized gains on available-for-sale debt securities, net
Amortization of prior service cost and net actuarial loss included in net periodic benefit cost (before-tax)		Other noninterest expense
Income tax effect	​	Income tax provision

​

Changes in the components of accumulated other comprehensive income are as follows and are presented net of tax:

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		​				​		Accumulated
​	​	Unrealized		​	Unfunded		​	Other
​	​	Losses		​	Retirement		​	Comprehensive
​	​	on Securities		​	Obligations		​	Income
Three Months Ended September 30, 2021		​			​			​
Balance, beginning of period	​	$	9,167	​	$	109	​	$	9,276
Other comprehensive loss during three months ended September 30, 2021	​		(2,867)	​		(4)	​		(2,871)
Balance, end of period	​	$	6,300	​	$	105	​	$	6,405
​	​	​	​	​	​	​	​	​	​
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

​

​	​	​	​	​	​	​	​	​	​
(In Thousands)		Unrealized			​			Accumulated
​	​	Gains		​	Unfunded		​	Other
​		(Losses)			Retirement			Comprehensive
​		on Securities			Obligations			Income
Nine Months Ended September 30, 2021		​			​			​
Balance, beginning of period	​	$	11,676	​	$	119	​	$	11,795
Other comprehensive loss during nine months ended September 30, 2021	​		(5,376)	​		(14)	​		(5,390)
Balance, end of period	​	$	6,300	​	$	105	​	$	6,405
​	​	​	​	​	​	​	​	​	​
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

​

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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