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Note 21 - Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

Note 21. 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 December 31, 2020		$	3,058			$	340			$	3,398
Unrealized holding losses (net of tax, ($923))			(3,474	)			—				(3,474	)
Reclassification adjustment (net of tax, ($8))			(29	)			—				(29	)
Change in fair value (net of tax, $107)			—				403				403
Change during period			(3,503	)			403				(3,100	)
Balance at December 31, 2021		$	(445	)		$	743			$	298
Unrealized holding losses (net of tax, ($5,327))			(20,033	)			—				(20,033	)
Unrealized holding losses on securities transferred from available for sale to held to maturity (net of tax ($1,513))			(5,692	)			—				(5,692	)
Reclassification adjustment (net of tax, $421)			1,583				—				1,583
Change in fair value (net of tax, $365)			—				1,373				1,373
Change during period			(24,142	)			1,373				(22,769	)
Balance at December 31, 2022		$	(24,587	)		$	2,116			$	(22,471	)

The following table presents information related to reclassifications from accumulated other comprehensive income (loss) for the years ended December 31, 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
		For the year ended December 31,
		2022				2021
Securities available for sale:
Net securities losses (gains) reclassified into earnings		$	2,004			$	(37	)	Net (losses) gains on securities available for sale
Related income tax (benefit) expense			(421	)			8		Income tax expense
Total reclassifications		$	1,583			$	(29	)	Net of tax

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- 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

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- References

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