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Note 3 - Accumulated Other Comprehensive Income | 6 Months Ended
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Jun. 30, 2023
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | 3. Accumulated other comprehensive income The following tables illustrate the changes in accumulated other comprehensive income by component and the details about the components of accumulated other comprehensive income as of and for the periods indicated:
As of and for the six months ended June 30, 2023 |
|  | Unrealized gains |  |  |  |  |  |  |  |  |
|  | (losses) on |  |  | Securities |  |  |  |  |
|  | available-for-sale |  |  | transferred to |  |  |  |  |
(dollars in thousands) |  | debt securities |  |  | held-to-maturity |  |  | Total |
Beginning balance |  | $ | (53,624 | ) |  | $ | (17,528 | ) |  | $ | (71,152 | )
Other comprehensive income before reclassifications, net of tax |  |  | 4,982 |  |  |  | 901 |  |  |  | 5,883 |
Amounts reclassified from accumulated other comprehensive income, net of tax |  |  | 1 |  |  |  | - |  |  |  | 1 |
Net current-period other comprehensive loss |  |  | 4,983 |  |  |  | 901 |  |  |  | 5,884 |
Ending balance |  | $ | (48,641 | ) |  | $ | (16,627 | ) |  | $ | (65,268 | )
As of and for the three months ended June 30, 2023 |
|  | Unrealized gains |  |  |  |  |  |  |  |  |
|  | (losses) on |  |  | Securities |  |  |  |  |
|  | available-for-sale |  |  | transferred to |  |  |  |  |
(dollars in thousands) |  | debt securities |  |  | held-to-maturity |  |  | Total |
Beginning balance |  | $ | (45,862 | ) |  | $ | (17,076 | ) |  | $ | (62,938 | )
Other comprehensive loss before reclassifications, net of tax |  |  | (2,779 | ) |  |  | 449 |  |  |  | (2,330 | )
Amounts reclassified from accumulated other comprehensive income, net of tax |  |  | - |  |  |  | - |  |  |  | - |
Net current-period other comprehensive loss |  |  | (2,779 | ) |  |  | 449 |  |  |  | (2,330 | )
Ending balance |  | $ | (48,641 | ) |  | $ | (16,627 | ) |  | $ | (65,268 | )
As of and for the six months ended June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |
|  | Unrealized gains |  |  |  |  |  |  |  |  |
|  | (losses) on |  |  | Securities |  |  |  |  |
|  | available-for-sale |  |  | transferred to |  |  |  |  |
(dollars in thousands) |  | securities |  |  | held-to-maturity |  |  | Total |
Beginning balance |  | $ | 179 |  |  | $ | - |  |  | $ | 179 |
Other comprehensive loss before reclassifications, net of tax |  |  | (42,670 | ) |  |  | (18,429 | ) |  |  | (61,099 | )
Amounts reclassified from accumulated other comprehensive income, net of tax |  |  | - |  |  |  | - |  |  |  | - |
Net current-period other comprehensive loss |  |  | (42,670 | ) |  |  | (18,429 | ) |  |  | (61,099 | )
Ending balance |  | $ | (42,491 | ) |  | $ | (18,429 | ) |  | $ | (60,920 | )
As of and for the three months ended June 30, 2022 |
|  | Unrealized gains |  |  |  |  |  |  |  |  |
|  | (losses) on |  |  | Securities |  |  |  |  |
|  | available-for-sale |  |  | transferred to |  |  |  |  |
(dollars in thousands) |  | debt securities |  |  | held-to-maturity |  |  | Total |
Beginning balance |  | $ | (42,497 | ) |  | $ | - |  |  | $ | (42,497 | )
Other comprehensive income (loss) before reclassifications, net of tax |  |  | 6 |  |  |  | (18,429 | ) |  |  | (18,423 | )
Amounts reclassified from accumulated other comprehensive income, net of tax |  |  | - |  |  |  | - |  |  |  | - |
Net current-period other comprehensive income (loss) |  |  | 6 |  |  |  | (18,429 | ) |  |  | (18,423 | )
Ending balance |  | $ | (42,491 | ) |  | $ | (18,429 | ) |  | $ | (60,920 | )
Details about accumulated other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income components |  | Amount reclassified from accumulated |  | Affected line item in the statement
(dollars in thousands) |  | other comprehensive income |  | where net income is presented
|  | For the three months ended June 30, |  |  | For the six months ended June 30, |  |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  |
Unrealized gains (losses) on AFS debt securities |  | $ | - |  |  | $ | - |  |  | $ | (1 | ) |  | $ | - |  | Gain (loss) on sale of investment securities
Income tax effect |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  | Provision for income taxes
Total reclassifications for the period |  | $ | - |  |  | $ | - |  |  | $ | (1 | ) |  | $ | - |  | 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//1943274/2147483586/944-220-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//1943274/2147483589/942-220-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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