XML 39 R25.htm IDEA: XBRL DOCUMENT
v3.20.4

Note 16 - Components of Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
Dec. 31, 2020
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | Note 1 6: Components of Accumulated Other Comprehensive Income (Loss) The following table summarizes the activity related to each component of accumulated other comprehensive income (loss) for the years ended December 31, 2018, 2019 and 2020:
|  | Net Unrealized Gain (Loss) on Securities |  |  | Adjustments Related to Pension Benefits |  |  | Accumulated Other Comprehensive Income (Loss) |
Balance at December 31, 201 7 |  | $ | (3,704 | ) |  | $ | (5,991 | ) |  | $ | (9,695 | )
Unrealized holding loss on available for sale securities net of tax of ($595) |  |  | (2,246 | ) |  |  | - |  |  |  | (2,246 | )
Transfer from held to maturity to available for sale securities, net of tax of $237 |  |  | 891 |  |  |  | - |  |  |  | 891 |
Reclassification adjustment, net of tax of ($4) |  |  | (13 | ) |  |  | - |  |  |  | (13 | )
Net pension loss, net of tax of ($249) |  |  | - |  |  |  | (936 | ) |  |  | (936 | )
Less amortization of prior service cost included in net periodic pension cost, net of tax of ($24) |  |  | - |  |  |  | (86 | ) |  |  | (86 | )
Balance at December 31, 201 8 |  | $ | (5,072 | ) |  | $ | (7,013 | ) |  | $ | (12,085 | )
Unrealized holding gain on available for sale securities net of tax of $1,486 |  |  | 5,595 |  |  |  | - |  |  |  | 5,595 |
Reclassification adjustment, net of tax of ($119) |  |  | (447 | ) |  |  | - |  |  |  | (447 | )
Net pension loss, net of tax of ($394) |  |  | - |  |  |  | (1,482 | ) |  |  | (1,482 | )
Less amortization of prior service cost included in net periodic pension cost, net of tax of ($23) |  |  | - |  |  |  | (87 | ) |  |  | (87 | )
Balance at December 31, 201 9 |  | $ | 76 |  |  | $ | (8,582 | ) |  | $ | (8,506 | )
Unrealized holding gain on available for sale securities net of tax of $3,502 |  |  | 13,176 |  |  |  | - |  |  |  | 13,176 |
Reclassification adjustment, net of tax of ($23) |  |  | (85 | ) |  |  | - |  |  |  | (85 | )
Net pension loss, net of tax of ($393) |  |  | - |  |  |  | (1,478 | ) |  |  | (1,478 | )
Less amortization of prior service cost included in net periodic pension cost, net of tax of ($23) |  |  | - |  |  |  | (87 | ) |  |  | (87 | )
Balance at December 31, 2020 |  | $ | 13,167 |  |  | $ | (10,147 | ) |  | $ | 3,020 |
The following table provides information regarding reclassifications out of accumulated other comprehensive income (loss) for the years ended December 31, 2020, 2019 and 2018:
|  | December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Component of Accumulated Other Comprehensive Income (Loss) |  |  |  |  |  |  |  |  |  |  |  |
Reclassification out of unrealized gains on available for sale securities: |  |  |  |  |  |  |  |  |  |  |  |
Realized securities gain, net |  | $ | (108 | ) |  | $ | (566 | ) |  | $ | (17 | )
Income tax benefit |  |  | (23 | ) |  |  | (119 | ) |  |  | (4 | )
Realized gain on available for sale securities, net of tax, reclassified out of accumulated other comprehensive loss |  | $ | (85 | ) |  | $ | (447 | ) |  | $ | (13 | )
Amortization of defined benefit pension items: |  |  |  |  |  |  |  |  |  |  |  |
Prior service costs(1) |  | $ | (110 | ) |  | $ | (110 | ) |  | $ | (110 | )
Income tax benefit |  |  | (23 | ) |  |  | (23 | ) |  |  | (24 | )
Amortization of defined benefit pension items, net of tax, reclassified out of accumulated other comprehensive loss |  | $ | (87 | ) |  | $ | (87 | ) |  | $ | (86 | )
| (1) | This accumulated other comprehensive income (loss) component is included in the computation of net periodic benefit cost. (For additional information, see Note 8, Employee Benefit Plans.)

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=120395209&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 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum: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