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Change in Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2024

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Change in Accumulated Other Comprehensive Income (Loss)

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
		June 30,
		2024												2023
		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)
April 1		$	(19,827	)		$	10			$	(19,817	)		$	(17,485	)		$	14			$	(17,471	)
Other comprehensive income (loss) before reclassifications			1,334				—				1,334				(2,462	)			—				(2,462	)
Tax effect of current period changes			(280	)			—				(280	)			517				—				517
Current period changes net of taxes			1,054				—				1,054				(1,945	)			—				(1,945	)
June 30		$	(18,773	)		$	10			$	(18,763	)		$	(19,430	)		$	14			$	(19,416	)

		Six Months Ended
		June 30,
		2024												2023
		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		$	(18,020	)		$	14			$	(18,006	)		$	(20,465	)		$	19			$	(20,446	)
Other comprehensive (loss) income before reclassifications			(953	)			(5	)			(958	)			1,310				(8	)			1,302
Tax effect of current period changes			200				1				201				(275	)			3				(272	)
Current period changes net of taxes			(753	)			(4	)			(757	)			1,035				(5	)			1,030
June 30		$	(18,773	)		$	10			$	(18,763	)		$	(19,430	)		$	14			$	(19,416	)

For the three and six months ended June 30, 2024 and 2023, there were no reclassifications out of accumulated other comprehensive income (loss).

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- References

No definition available.

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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://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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