Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2019

Accumulated Other Comprehensive Income (Loss) [Abstract]

Accumulated Other Comprehensive Income (Loss)

Note 10.  Accumulated Other Comprehensive Income (Loss)

The following tables present activity net of tax in accumulated other comprehensive income (loss) (AOCI) for the years ended December 31, 2019 and 2018 (dollars in thousands):

	Year ended December 31, 2019
	Unrealized		Defined		Gain (Loss) on		Total Other
	Gain (Loss) on		Benefit		Cash Flow		Comprehensive
	Securities		Pension Plan		Hedge		Income (Loss)
Beginning balance	$	(618)	$	(857)	$	196	$	(1,279)
Other comprehensive income (loss) before reclassifications		3,688		(33)		(232)		3,423
Amounts reclassified from AOCI		(183)		4		—		(179)
Net current period other comprehensive income (loss)		3,505		(29)		(232)		3,244
Ending balance	$	2,887	$	(886)	$	(36)	$	1,965

	Year ended December 31, 2018
	Unrealized		Defined		Gain (Loss) on		Total Other
	Gain (Loss) on		Benefit		Cash Flow		Comprehensive
	Securities		Pension Plan		Hedge		Income (Loss)
Beginning balance	$	954	$	(1,048)	$	137	$	43
Other comprehensive (loss) income before reclassifications		(1,518)		188		59		(1,271)
Amounts reclassified from AOCI		(54)		3		—		(51)
Net current period other comprehensive (loss) income		(1,572)		191		59		(1,322)
Ending balance	$	(618)	$	(857)	$	196	$	(1,279)

The Company releases the income tax effects included in AOCI when income or loss from the related items has been recognized in earnings.  The following tables present the effects of reclassifications out of AOCI on line items of consolidated income (loss) for the years ended December 31, 2019 and 2018 (dollars in thousands):

					Affected Line Item in the Unaudited Consolidated
Details about AOCI Components	Amount Reclassified from AOCI				Statement of Income
	Year ended
	2019		2018
Securities available for sale:
Unrealized gains on securities available for sale	$	(235)	$	(70)	Gain on securities transactions, net
Related tax expense		52		16	Income tax expense
	$	(183)	$	(54)	Net of tax
Defined benefit plan
Amortization of prior service cost	$	5	$	5	Salaries and employee benefits
Related tax benefit		(1)		(2)	Income tax expense
	$	4	$	3	Net of tax
Total reclassifications for the period	$	(179)	$	(51)