XML 28 R17.htm IDEA: XBRL DOCUMENT v3.22.2.2

Note 8 - Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2022

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 8. 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, 2021		$	1,404			$	1,078			$	2,482
Unrealized holding gains (net of tax, $78)			292				—				292
Change in fair value of cash flow hedge (net of tax, ($100))			—				(376	)			(376	)
Change during period			292				(376	)			(84	)
Balance at June 30, 2021		$	1,696			$	702			$	2,398
Balance at March 31, 2022		$	(14,688	)		$	1,296			$	(13,392	)
Unrealized holding losses (net of tax, ($2,595))			(9,762	)			—				(9,762	)
Change in fair value of cash flow hedge (net of tax, $120)			—				452				452
Change during period			(9,762	)			452				(9,310	)
Balance at June 30, 2022		$	(24,450	)		$	1,748			$	(22,702	)

		Net Unrealized (Losses) on Securities				Change in Fair Value of Cash Flow Hedges				Accumulated Other Comprehensive Income (Loss)
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 of cash flow hedges (net of tax, $95)			—				362				362
Change during period			(1,362	)			362				(1,000	)
Balance at June 30, 2021		$	1,696			$	702			$	2,398
Balance at December 31, 2021		$	(445	)		$	743			$	298
Unrealized holding losses (net of tax, ($6,381))			(24,005	)			—				(24,005	)
Change in fair value of cash flow hedge (net of tax, $267)			—				1,005				1,005
Change during period			(24,005	)			1,005				(23,000	)
Balance at June 30, 2022		$	(24,450	)		$	1,748			$	(22,702	)

The following table presents information related to reclassifications from accumulated other comprehensive (loss) income for the three and six months ended June 30, 2022 and 2021 (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, 2022				June 30, 2021
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 (Loss) Income		Amount Reclassified from Accumulated Other Comprehensive (Loss) Income							Affected Line Item in the Consolidated Statements of Income
		Six Months Ended
		June 30, 2022				June 30, 2021
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 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

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureTextBlockAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration