XML 28 R19.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Change in Accumulated Other Comprehensive Income | 9 Months Ended
--- | ---
Sep. 30, 2022
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract] |
Change in Accumulated Other Comprehensive Income | NOTE 10. Change in Accumulated Other Comprehensive Income (Loss) Accumulated other comprehensive income (loss) 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 (loss) are presented net of their tax effect as a component of equity. Reclassifications out of accumulated other comprehensive income (loss) are recorded in the Consolidated Statements of Income either as a gain or loss. Changes to accumulated other comprehensive income (loss) by component are shown in the following table for the periods indicated:
|  | Three Months Ended |
|  | September 30, |
|  | 2022 |  |  | 2021 |
|  | 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) |
July 1 |  | $ | (16,775 | ) |  | $ | 19 |  |  | $ | (16,756 | ) |  | $ | 1,103 |  |  | $ | 19 |  |  | $ | 1,122 |
Other comprehensive (loss) before reclassifications |  |  | (6,401 | ) |  |  | — |  |  |  | (6,401 | ) |  |  | (47 | ) |  |  | — |  |  |  | (47 | )
Reclassifications |  |  | 737 |  |  |  | — |  |  |  | 737 |  |  |  | — |  |  |  | — |  |  |  | — |
Tax effect of current period changes |  |  | 1,189 |  |  |  | — |  |  |  | 1,189 |  |  |  | 10 |  |  |  | — |  |  |  | 10 |
Current period changes net of taxes |  |  | (4,475 | ) |  |  | — |  |  |  | (4,475 | ) |  |  | (37 | ) |  |  | — |  |  |  | (37 | )
September 30 |  | $ | (21,250 | ) |  | $ | 19 |  |  | $ | (21,231 | ) |  | $ | 1,066 |  |  | $ | 19 |  |  | $ | 1,085 |
|  | Nine Months Ended |
|  | September 30, |
|  | 2022 |  |  | 2021 |
|  | 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 |  | $ | (174 | ) |  | $ | 19 |  |  | $ | (155 | ) |  | $ | 3,260 |  |  | $ | 19 |  |  | $ | 3,279 |
Other comprehensive (loss) before reclassifications |  |  | (27,416 | ) |  |  | — |  |  |  | (27,416 | ) |  |  | (2,753 | ) |  |  | — |  |  |  | (2,753 | )
Reclassifications |  |  | 737 |  |  |  | — |  |  |  | 737 |  |  |  | (24 | ) |  |  | — |  |  |  | (24 | )
Tax effect of current period changes |  |  | 5,603 |  |  |  | — |  |  |  | 5,603 |  |  |  | 583 |  |  |  | — |  |  |  | 583 |
Current period changes net of taxes |  |  | (21,076 | ) |  |  | — |  |  |  | (21,076 | ) |  |  | (2,194 | ) |  |  | — |  |  |  | (2,194 | )
September 30 |  | $ | (21,250 | ) |  | $ | 19 |  |  | $ | (21,231 | ) |  | $ | 1,066 |  |  | $ | 19 |  |  | $ | 1,085 |
For the three and nine months ended September 30, 2022, $(737) thousand was reclassified out of accumulated other comprehensive income (loss) and appeared as loss on sale of securities in the Consolidated Statements of Income. For the three and nine months ended September 30, 2021, zero and $24 thousand, respectively, were reclassified out of accumulated other comprehensive income (loss) and appeared as gain on sale of securities in the Consolidated Statements of Income. For the three and nine months ended September 30, 2022, the tax related to these reclassifications was $155 thousand, which is included in income tax expense in the Consolidated Statements of Income. For the three and nine months ended September 30, 2021, the tax related to these reclassifications was zero and $5 thousand, respectively, which is included in income tax expense in the Consolidated Statements of Income.

X
- References No definition available. + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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 https://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 https://asc.fasb.org/extlink&oid=126953954&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 https://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 https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration