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Note 14 - Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2021

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 14. Accumulated Other Comprehensive Income (Loss)

Changes in each component of accumulated other comprehensive income (loss) were as follows (in thousands):

		Net Unrealized Gains (Losses) on Securities				Change in Fair Value of Cash Flow Hedges				Accumulated Other Comprehensive Income (Loss)
Balance at March 31, 2020		$	2,816			$	—			$	2,816
Unrealized holding gains (net of tax, $136)			514				—				514
Change in fair value (net of tax, ($6))			—				(25	)			(25	)
Change during period			514				(25	)			489
Balance at June 30, 2020		$	3,330			$	(25	)		$	3,305
Balance at March 31, 2021		$	1,404			$	1,078			$	2,482
Unrealized holding gains (net of tax, $78)			292				—				292
Reclassification adjustment (net of tax, ($0))			—				—				—
Change in fair value (net of tax, ($100))			—				(376	)			(376	)
Change during period			292				(376	)			(84	)
Balance at June 30, 2021		$	1,696			$	702			$	2,398

		Net Unrealized Gains (Losses) on Securities				Change in Fair Value of Cash Flow Hedges				Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2019		$	724			$	—			$	724
Unrealized holding gains (net of tax, $692)			2,606				—				2,606
Change in fair value (net of tax, ($6))			—				(25	)			(25	)
Change during period			2,606				(25	)			2,581
Balance at June 30, 2020		$	3,330			$	(25	)		$	3,305
Balance at December 31, 2020		$	3,058			$	340			$	3,398
Unrealized holding losses (net of tax, ($354))			(1,333	)			—				(1,333	)
Reclassification adjustment (net of tax, ($8))			(29	)			—				(29	)
Change in fair value (net of tax, $96)			—				362				362
Change during period			(1,362	)			362				(1,000	)
Balance at June 30, 2021		$	1,696			$	702			$	2,398

The following table presents information related to reclassifications from accumulated other comprehensive income (loss) for the three and six months ended June 30, 2021 and 2020 (in thousands):

Details About Accumulated Other Comprehensive Income (Loss)		Amount Reclassified from Accumulated Other Comprehensive Income (Loss)							Affected Line Item in the Consolidated Statements of Income
		Three Months Ended
		June 30, 2021				June 30, 2020
Securities available for sale:
Net securities gains reclassified into earnings		$	—			$	—		Net gains on securities available for sale
Related income tax expense			—				—		Income tax expense
Total reclassifications		$	—			$	—		Net of tax

Details About Accumulated Other Comprehensive Income (Loss)		Amount Reclassified from Accumulated Other Comprehensive Income (Loss)							Affected Line Item in the Consolidated Statements of Income
		Six Months Ended
		June 30, 2021				June 30, 2020
Securities available for sale:
Net securities gains reclassified into earnings		$	(37	)		$	—		Net gains on securities available for sale
Related income tax expense			8				—		Income tax expense
Total reclassifications		$	(29	)		$	—		Net of tax

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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- References

No definition available.

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