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Change in Accumulated Other Comprehensive Income

3 Months Ended

Mar. 31, 2021

Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]

Change in Accumulated Other Comprehensive Income

NOTE 10. Change in Accumulated Other Comprehensive Income

Accumulated other comprehensive income includes unrealized gains and losses on available for sale securities and changes in benefit obligations and plan assets for the post retirement benefit plan.  Changes to accumulated other comprehensive income are presented net of their tax effect as a component of equity.  Reclassifications out of accumulated other comprehensive income are recorded in the Consolidated Statements of Income either as a gain or loss.

Changes to accumulated other comprehensive income by component are shown in the following tables for the periods indicated:

		Three Months Ended
		March 31,
		2021												2020
		Unrealized Gains and Losses on Available for Sale Securities				Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan				Total				Unrealized Gains and Losses on Available for Sale Securities				Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan				Total
		(dollars in thousands)												(dollars in thousands)
January 1		$	3,260			$	19			$	3,279			$	1,438			$	44			$	1,482
Other comprehensive income before reclassifications			(2,699	)			—				(2,699	)			3,565				—				3,565
Reclassifications			(76	)			—				(76	)			—				—				—
Tax effect of current period changes			582				—				582				(749	)			—				(749	)
Current period changes net of taxes			(2,193	)			—				(2,193	)			2,816				—				2,816
March 31		$	1,067			$	19			$	1,086			$	4,254			$	44			$	4,298

For the three months ended March 31, 2021, $76 thousand was reclassified out of accumulated other comprehensive income and appeared as gain on sale of securities in the Consolidated Statements of Income. The tax related to these reclassifications was $16 thousand, which is included in income tax expense in the Consolidated Statements of Income. There were no reclassifications out of accumulated other comprehensive income during the three months ended March 31, 2020.

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- References

No definition available.

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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://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=120395209&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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