XML 35 R23.htm IDEA: XBRL DOCUMENT v3.21.2
Note 14 - Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 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 June 30, 2020

 $3,330  $(25) $3,305 

Unrealized holding gains (net of tax, $8)

  26   —   26 

Reclassification adjustment (net of tax, ($8))

  (30)  —   (30)

Change in fair value (net of tax, $34)

  —   131   131 

Change during period

  (4)  131   127 

Balance at September 30, 2020

 $3,326  $106  $3,432 

Balance at June 30, 2021

 $1,696  $702  $2,398 

Unrealized holding gains (net of tax, $211)

  (798)  —   (798)

Change in fair value (net of tax, $21)

  —   80   80 

Change during period

  (798)  80   (718)

Balance at September 30, 2021

 $898  $782  $1,680 

 

  

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, $700)

  2,632   —   2,632 

Reclassification adjustment (net of tax, ($8))

  (30)  —   (30)

Change in fair value (net of tax, $28)

  —   106   106 

Change during period

  2,602   106   2,708 

Balance at September 30, 2020

 $3,326  $106  $3,432 

Balance at December 31, 2020

 $3,058  $340  $3,398 

Unrealized holding losses (net of tax, ($565))

  (2,131)  —   (2,131)

Reclassification adjustment (net of tax, ($8))

  (29)  —   (29)

Change in fair value (net of tax, $117)

  —   442   442 

Change during period

  (2,160)  442   (1,718)

Balance at September 30, 2021

 $898  $782  $1,680 

 

The following table presents information related to reclassifications from accumulated other comprehensive income (loss) for the three and nine months ended September 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

  
  

September 30, 2021

  

September 30, 2020

  

Securities available for sale:

         

Net securities gains reclassified into earnings

 $—  $(38)

Net gains on securities available for sale

Related income tax expense

  —   8 

Income tax expense

Total reclassifications

 $—  $(30)

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

  

Nine Months Ended

  
  

September 30, 2021

  

September 30, 2020

  

Securities available for sale:

         

Net securities gains reclassified into earnings

 $(37) $(38)

Net gains on securities available for sale

Related income tax expense

  8   8 

Income tax expense

Total reclassifications

 $(29) $(30)

Net of tax