XML 38 R25.htm IDEA: XBRL DOCUMENT v3.21.2

COMPREHENSIVE INCOME (Tables)

9 Months Ended

Sep. 30, 2021

COMPREHENSIVE INCOME

Schedule of the components of other comprehensive income (loss), and the related tax effects

​

​	​	​	​	​	​	​	​	​	​
(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

​

Schedule of components of other comprehensive income (loss) and affected line item 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

Schedule of changes in the components of accumulated other comprehensive income (loss)

​

​	​	​	​	​	​	​	​	​	​
(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.

+ Details

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

X

- Definition

Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

+ References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=121641772&loc=SL7669686-108580

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900

+ Details

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

X

- Definition

Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121641772&loc=d3e526-108580

+ Details

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