XML 29 R17.htm IDEA: XBRL DOCUMENT
v3.20.2

Other Comprehensive Income (Loss) | 9 Months Ended
--- | ---
Sep. 30, 2020
Equity [Abstract] |
Other Comprehensive Income (Loss) | Other Comprehensive Income (Loss) The following table summarizes activity in the unrealized gain or loss on available for sale securities included in other comprehensive income (loss) for the nine months and quarter ended September 30, 2020 and 2019.
| For the nine months ended September 30, | For the quarter ended September 30,
| 2020 | 2019 | 2020 | 2019
Balance at beginning of period | $ | 3,657,000 |  | $ | (5,051,000) |  | $ | 7,100,000 |  | $ | 2,750,000 |
Unrealized gains (losses) arising during the period | 3,537,000 |  | 11,074,000 |  | (2,000,000) |  | 1,199,000 |
Reclassification of net realized gains during the period | (1,179,000) |  | (15,000) |  | — |  | (15,000) |
Related deferred taxes | (495,000) |  | (2,322,000) |  | 420,000 |  | (248,000) |
Net change | 1,863,000 |  | 8,737,000 |  | (1,580,000) |  | 936,000 |
Balance at end of period | $ | 5,520,000 |  | $ | 3,686,000 |  | $ | 5,520,000 |  | $ | 3,686,000 |
The reclassification of realized gains is included in the net securities gains line of the consolidated statements of income and comprehensive income and the tax effect is included in the income tax expense line of the same statement. The following table summarizes activity in the unrealized loss on securities transferred from available for sale to held to maturity included in other comprehensive income (loss) for the nine months and quarter ended September 30, 2020 and 2019.
| For the nine months ended September 30, | For the quarter ended September 30,
| 2020 | 2019 | 2020 | 2019
Balance at beginning of period | $ | (182,000) |  | $ | (197,000) |  | $ | (146,000) |  | $ | (190,000) |
Amortization of net unrealized gains | 54,000 |  | 10,000 |  | 9,000 |  | 1,000 |
Related deferred taxes | (11,000) |  | (2,000) |  | (2,000) |  | — |
Net change | 43,000 |  | 8,000 |  | 7,000 |  | 1,000 |
Balance at end of period | $ | (139,000) |  | $ | (189,000) |  | $ | (139,000) |  | $ | (189,000) |
The following table presents the effect of the Company's derivative financial instruments included in other comprehensive income (loss) for the nine months and quarter ended September 30, 2020 and 2019.
| For the nine months ended September 30, | For the quarter ended September 30,
| 2020 | 2019 | 2020 | 2019
Balance at beginning of period | $ | 97,000 |  | $ | 1,438,000 |  | $ | (6,187,000) |  | $ | 75,000 |
Unrealized gains (losses) on cash flow hedging derivatives arising during the period | (7,465,000) |  | (2,156,000) |  | 490,000 |  | (430,000) |
Related deferred taxes | 1,568,000 |  | 453,000 |  | (103,000) |  | 90,000 |
Net change | (5,897,000) |  | (1,703,000) |  | 387,000 |  | (340,000) |
Balance at end of period | $ | (5,800,000) |  | $ | (265,000) |  | $ | (5,800,000) |  | $ | (265,000) |
The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in other comprehensive income (loss) for the nine months and quarter ended September 30, 2020 and 2019.
| For the nine months ended September 30, | For the quarter ended September 30,
| 2020 | 2019 | 2020 | 2019
Unrecognized postretirement benefits at beginning of period | $ | 24,000 |  | $ | 37,000 |  | $ | 24,000 |  | $ | 37,000 |
Amortization of unrecognized transition obligation | — |  | — |  | — |  | — |
Change in unamortized net actuarial gain (loss) | — |  | — |  | — |  | — |
Related deferred taxes | — |  | — |  | — |  | — |
Unrecognized postretirement benefits at end of period | $ | 24,000 |  | $ | 37,000 |  | $ | 24,000 |  | $ | 37,000 |

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

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration