XML 35 R22.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
Dec. 31, 2021
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 years ended December 31, 2021, 2020 and 2019.
For the years ended December 31, | 2021 |  | 2020 |  | 2019
Balance at beginning of year | $ | 5,009,000 |  |  | $ | 3,657,000 |  |  | $ | (5,051,000) |
Unrealized gains (losses) arising during the year | (8,492,000) |  |  | 2,866,000 |  |  | 11,247,000 |
Reclassification of realized gains during the year | (23,000) |  |  | (1,155,000) |  |  | (224,000) |
Related deferred taxes | 1,788,000 |  |  | (359,000) |  |  | (2,315,000) |
Net change | (6,727,000) |  |  | 1,352,000 |  |  | 8,708,000 |
Balance at end of year | $ | (1,718,000) |  |  | $ | 5,009,000 |  |  | $ | 3,657,000 |
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 years ended December 31, 2021, 2020, and 2019.
For the years ended December 31, | 2021 | 2020 | 2019
Balance at beginning of year | $ | (133,000) |  | $ | (182,000) |  | $ | (197,000) |
Amortization of net unrealized gains | 58,000 |  | 62,000 |  | 19,000 |
Related deferred taxes | (12,000) |  | (13,000) |  | (4,000) |
Net change | 46,000 |  | 49,000 |  | 15,000 |
Balance at end of year | $ | (87,000) |  | $ | (133,000) |  | $ | (182,000) |
The following table represents the effect of the Company's derivative financial instruments included in other comprehensive income (loss) for the years ended December 31, 2021, 2020, and 2019.
For the years ended December 31, | 2021 | 2020 | 2019
Balance at beginning of year | $ | (4,932,000) |  | $ | 97,000 |  | $ | 1,438,000 |
Unrealized gains (losses) on cash flow hedging derivatives arising during the year | 6,243,000 |  | (6,366,000) |  | (1,697,000) |
Related deferred taxes | (1,311,000) |  | 1,337,000 |  | 356,000 |
Net change | 4,932,000 |  | (5,029,000) |  | (1,341,000) |
Balance at end of year | $ | — |  | $ | (4,932,000) |  | $ | 97,000 |
The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in other comprehensive income (loss) for the years ended December 31, 2021, 2020, and 2019:
For the years ended December 31, | 2021 |  | 2020 |  | 2019
Unrecognized postretirement benefits at beginning of year | $ | 28,000 |  |  | $ | 24,000 |  |  | $ | 37,000 |
Change in unamortized net actuarial gain (loss) | 98,000 |  |  | 5,000 |  |  | (16,000) |
Related deferred taxes | (21,000) |  |  | (1,000) |  |  | 3,000 |
Net change | 77,000 |  |  | 4,000 |  |  | (13,000) |
Unrecognized postretirement benefits at end of year | $ | 105,000 |  |  | $ | 28,000 |  |  | $ | 24,000 |
The reclassification of accumulated losses is a component of net periodic benefit cost (see Note 12) and the income tax effect is included in the income tax expense line of the consolidated statements of income and comprehensive income.

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=123367319&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: | dtr-types: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