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Note 10 - Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2025
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] |
10. OTHER COMPREHENSIVE LOSS
The changes in the accumulated balances for each component of other comprehensive loss, net of tax for the nine months ended September 30, 2024 and September 30, 2025 were as follows:
|  | Unrealized |  |  | Accumulated |
|  | Losses |  |  | Comprehensive |
|  | on AFS Securities |  |  | Loss, net of tax |
Beginning Balance, January 1, 2024 |  | $ | (46,088 | ) |  | $ | (32,464 | )
Current year-to-date other comprehensive income |  |  | 25,195 |  |  |  | 17,747 |
Ending balance, September 30, 2024 |  | $ | (20,893 | ) |  | $ | (14,717 | )
Beginning Balance, January 1, 2025 |  | $ | (35,698 | ) |  | $ | (25,145 | )
Current year-to-date other comprehensive income |  |  | 12,287 |  |  |  | 8,654 |
Ending balance, September 30, 2025 |  | $ | (23,411 | ) |  | $ | (16,491 | )
Reclassifications out of accumulated other comprehensive loss for the nine months ended September 30, 2025 and September 30, 2024, were as follows:
Amounts Reclassified from Accumulated Other Comprehensive Loss
Details about Accumulated Other Comprehensive (Loss) Components |  | Nine Months Ended September 30, 2025 |  |  | Nine Months Ended September 30, 2024 |  | Affected Line Item on the Statement of Income
Fair value hedge: |  |  |  |  |  |  |  |  |
Termination of fair value hedge |  | $ | 254 |  |  | $ | - |  | Non-Interest Income
Tax effect |  |  | (75 | ) |  |  | - |  | Provision for income taxes
Investment securities: |  |  |  |  |  |  |  |  |
Loss on sale of investment securities |  |  | 371 |  |  |  | 19,817 |  | Non-Interest Income
Tax effect |  |  | (110 | ) |  |  | (5,858 | ) | Provision for income taxes
Total reclassifications for the period |  | $ | 440 |  |  | $ | 13,959 |  | Net income
|  | Three Months Ended September 30, 2025 |  |  | Three Months Ended September 30, 2024 |  |
Fair value hedge: |  |  |  |  |  |  |  |  |
Termination of fair value hedge |  | $ | 254 |  |  | $ | - |  | Non-Interest Income
Tax effect |  |  | (75 | ) |  |  | - |  | Provision for income taxes
Investment securities: |  |  |  |  |  |  |  |  |
Loss on sale of investment securities |  |  | 374 |  |  |  | (9 | ) | Non-Interest Income
Tax effect |  |  | (111 | ) |  |  | 3 |  | Provision for income taxes
Total reclassifications for the period |  | $ | 442 |  |  | $ | (6 | ) | Net income

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- 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://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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