XML 34 R22.htm IDEA: XBRL DOCUMENT v3.23.3

Note 15 - Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

NOTE 15. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents changes in accumulated other comprehensive income (loss) by component:

(dollars in thousands)		Unrealized gains (losses) on available-for-sale investments				Foreign currency translation adjustment 1				Total
Balance at June 30, 2021		$	6,564			$	23			$	6,587
Other comprehensive loss before reclassifications			(1,529	)			(13	)			(1,542	)
Tax effect			320				-				320
Amount reclassified from AOCI			(2,191	)			(10	)			(2,201	)
Tax effect			460				-				460
Net other comprehensive loss for 2022			(2,940	)			(23	)			(2,963	)
Balance at June 30, 2022			3,624				-				3,624
Other comprehensive loss before reclassifications			(1,217	)			-				(1,217	)
Tax effect			256				-				256
Amount reclassified from AOCI			(1,664	)			-				(1,664	)
Tax effect			349				-				349
Net other comprehensive loss for 2023			(2,276	)			-				(2,276	)
Balance at June 30, 2023		$	1,348			$	-			$	1,348

1. Amounts include no tax expense or benefit.

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://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//220/tableOfContent

+ 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