XML 29 R19.htm IDEA: XBRL DOCUMENT
v3.21.1

OTHER COMPREHENSIVE INCOME (LOSS) | 3 Months Ended
--- | ---
Mar. 31, 2021
Equity [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | OTHER COMPREHENSIVE INCOME (LOSS) The following tables show the tax effects allocated to each component of other comprehensive loss for the three months ended March 31, 2021 and 2020:
| Three months ended
| March 31, 2021 |  | March 31, 2020
| Before-Tax Amount |  | Tax Expense |  | Net-of-Tax Amount |  | Before-Tax Amount |  | Tax Expense |  | Net-of-Tax Amount
Unrealized gains on securities: |  |  |  |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (672) |  |  | $ | 186 |  |  | $ | (486) |  |  | $ | (1,643) |  |  | $ | 452 |  |  | $ | (1,191) |
Reclassification adjustment for gains included in net income | — |  |  | — |  |  | — |  |  | 73 |  |  | (20) |  |  | 53 |
Other comprehensive loss | $ | (672) |  |  | $ | 186 |  |  | $ | (486) |  |  | $ | (1,570) |  |  | $ | 432 |  |  | $ | (1,138) |
The changes in the accumulated balances for each component of other comprehensive income (loss), net of tax for the twelve months ended December 31, 2020 and the three months ended March 31, 2021 were as follows:
| Unrealized Gains (Losses) on Securities |  |  |  | Other Accumulated Comprehensive Income (Loss), net of tax
Beginning Balance, January 1, 2020 | $ | (649) |  |  |  |  | $ | (471) |
Current year-to-date other comprehensive income | 2,705 |  |  |  |  | 1,961 |
Ending balance, December 31, 2020 | $ | 2,056 |  |  |  |  | $ | 1,490 |
Current year-to-date other comprehensive loss | (672) |  |  |  |  | (486) |
Ending balance, March 31, 2021 | $ | 1,384 |  |  |  |  | $ | 1,004 |
Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2021 were as follows:
|  | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) |  |  |  |
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Three months ended March 31, 2021 |  |  | (1) | Affected Line Item on the Statement of Operations
Unrealized gains and losses |  |  |  |  |  |
Sale of securities |  | $ | — |  |  |  |  | Net gains on investment securities
Tax Effect |  | — |  |  |  |  | Provision for income taxes
Total reclassifications for the period |  | $ | — |  |  |  |  | Net gain attributable to common shareholders
(1) Amounts in parentheses indicate decreases to income/loss. Reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2020 were as follows:
|  | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) |  |  |  |
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Three months ended March 31, 2020 |  |  | (1) | Affected Line Item on the Statement of Operations
Unrealized gains and losses |  |  |  |  |  |
Sale of securities |  | $ | 73 |  |  |  |  | Net gains on investment securities
Tax Effect |  | (20) |  |  |  |  | Provision for income taxes
Total reclassifications for the period |  | $ | 53 |  |  |  |  | Net gain attributable to common shareholders
(1) Amounts in parentheses indicate decreases to profit/loss.

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_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration