XML 40 R28.htm IDEA: XBRL DOCUMENT v3.20.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Schedule of comprehensive income (loss)

Comprehensive income (loss) includes net income as well as certain other items which result in a change to equity during the period. The other items allocated to comprehensive income (loss), as well as the related income tax effects, for the years ended September 30, 2020 and 2019 were as follows:

		September 30,
		2020												2019
						Tax				Net of								Tax				Net of
		Before Tax				(Benefit)				Tax				Before Tax				(Benefit)				Tax
		Amount				Expense				Amount				Amount				Expense				Amount
		(In thousands)
Unrealized holding (losses) gains arising
during period on:
Available-for-sale investments		$	127			$	(38	)		$	89			$	933			$	(261	)		$	672
Less reclassification adjustment for:
Net gains realized on securities
available-for-sale(a) (b)			(68	)			19				(49	)			(117	)			33				(84	)
Defined benefit pension plan			(150	)			83				(67	)			(618	)			174				(444	)
Other comprehensive income (loss), net		$	(91	)		$	64			$	(27	)		$	198			$	(54	)		$	144

(a) Realized gains on securities transactions included in gains on sales of investment securities in the accompanying Consolidated Statements of Operations

(b) Tax effect included in income tax expense in the accompanying Consolidated Statements of Operations  

The components of accumulated other comprehensive loss at September 30, 2020 and 2019 were as follows:

		September 30,
		2020				2019
		(In thousands)
Available-for-sale investments, net of tax		$	83			$	43
Defined benefit pension plan, net of tax			(1,440	)			(1,373	)
Total accumulated other comprehensive loss		$	(1,357	)		$	(1,330	)

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121641772&loc=d3e526-108580

+ Details

Name:	us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration