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Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2021

Equity [Abstract]

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income

The following table summarizes the changes in AOCI by component for the:

			Three Months Ended September 30
			2021																								2020
			Unrealized Gains (Losses) on AFS Securities						Unrealized Gains (Losses) on Derivative Instruments						Defined Benefit Pension Plan						Total						Unrealized Gains (Losses) on AFS Securities						Unrealized Gains (Losses) on Derivative Instruments						Defined Benefit Pension Plan						Total
Balance, July 1			$	8,469					$	—					$	(2,745)					$	5,724					$	11,139					$	(77)					$	(2,695)					$	8,367
OCI before reclassifications			(1,690)						—						—						(1,690)						(66)						20						—						(46)
Tax effect			353						—						—						353						58						(4)												54
OCI, net of tax			(1,337)						—						—						(1,337)						(8)						16						—						8
Balance, September 30			$	7,132					$	—					$	(2,745)					$	4,387					$	11,131					$	(61)					$	(2,695)					$	8,375

			Nine Months Ended September 30
			2021																								2020
			Unrealized Gains (Losses) on AFS Securities						Unrealized Gains (Losses) on Derivative Instruments						Defined Benefit Pension Plan						Total						Unrealized Gains (Losses) on AFS Securities						Unrealized Gains (Losses) on Derivative Instruments						Defined Benefit Pension Plan						Total
Balance, January 1			$	10,485					$	(42)					$	(2,745)					$	7,698					$	4,612					$	54					$	(2,695)					$	1,971
OCI before reclassifications			(4,247)						53						—						(4,194)						8,304						(145)						—						8,159
Amounts reclassified from AOCI			—						—						—						—						(71)						—						—						(71)
Subtotal			(4,247)						53						—						(4,194)						8,233						(145)						—						8,088
Tax effect			894						(11)						—						883						(1,714)						30						—						(1,684)
OCI, net of tax			(3,353)						42						—						(3,311)						6,519						(115)						—						6,404
Balance, September 30			$	7,132					$	—					$	(2,745)					$	4,387					$	11,131					$	(61)					$	(2,695)					$	8,375

Included in OCI for the three and nine-month periods ended September 30, 2021 and 2020 are changes in unrealized gains and losses related to auction rate money market preferred stocks. These investments, for federal income tax purposes, have no deferred federal income taxes related to unrealized gains or losses given the nature of the investments.

A summary of the components of unrealized gains on AFS securities included in OCI follows for the:

			Three Months Ended September 30
			2021																		2020
			Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total						Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total
Unrealized gains (losses) arising during the period			$	(14)					$	(1,676)					$	(1,690)					$	215					$	(281)					$	(66)
Tax effect			—						353						353						—						58						58
Unrealized gains (losses), net of tax			$	(14)					$	(1,323)					$	(1,337)					$	215					$	(223)					$	(8)

			Nine Months Ended September 30
			2021																		2020
			Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total						Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total
Unrealized gains (losses) arising during the period			$	9					$	(4,256)					$	(4,247)					$	75					$	8,229					$	8,304
Reclassification adjustment for net (gains) losses included in net income			—						—						—						—						(71)						(71)
Net unrealized gains (losses)			9						(4,256)						(4,247)						75						8,158						8,233
Tax effect			—						894						894						—						(1,714)						(1,714)
Unrealized gains (losses), net of tax			$	9					$	(3,362)					$	(3,353)					$	75					$	6,444					$	6,519

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

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X

- References

No definition available.

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