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Note 10 - Other Comprehensive Loss

9 Months Ended

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

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- References

No definition available.

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