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Stockholders' Equity and Earnings per Common Share (Tables)
12 Months Ended
Dec. 31, 2019
Stockholders' Equity and Earnings Per Common Share [Abstract]  
Amounts Reclassified Out of Accumulated Other Comprehensive Loss by Category
The following table presents information on amounts reclassified out of accumulated other comprehensive loss, by category, during the periods indicated:

  
Years Ended December 31,
 
Affected Line Item on
Consolidated Statement of Income
(dollars in thousands)
 
2019
  
2018
 
Available-for-sale securities
         
Realized gains on sales of securities
 
$
314
  
$
120
 
Gain on sale of available-for-sale securities, net
Tax effect
  
66
   
25
 
Income tax expense
  
$
248
  
$
95
  
Changes in Accumulated Other Comprehensive Income (Loss), by Category
The following table presents the changes in accumulated other comprehensive loss, by category, net of tax, for the periods indicated:

(dollars in thousands)
 
Unrealized Gains
(Losses) on
Available-for-Sale
Securities
  
Accumulated Other
Comprehensive Loss
 
       
Year Ended December 31, 2019
      
Balance at beginning of period
 
$
(2,156
)
 
$
(2,156
)
Net other comprehensive income
  
2,077
   
2,077
 
Balance at end of period
 
$
(79
)
 
$
(79
)

Year Ended December 31, 2018
        
Balance at beginning of period
 
$
(707
)
 
$
(707
)
Net other comprehensive loss
  
(1,233
)
  
(1,233
)
Reclassification of the income tax effects of the Tax Cuts and Jobs Act from AOCI
  
(139
)
  
(139
)
Reclassification of net unrealized gains on equity securities from AOCI per ASU 2016-01
  
(77
)
  
(77
)
Balance at end of period
 
$
(2,156
)
 
$
(2,156
)
Component of Accumulated Other Comprehensive Income (Loss) on Pre-Tax and After-Tax
The following table presents the change in each component of other comprehensive income, net of tax on a pre-tax and after-tax basis for the periods indicated.

  
Year Ended December 31, 2019
 
(dollars in thousands)
 
Pretax
  
Tax
  
Net-of-Tax
 
Unrealized gains on available-for-sale securities:
         
Unrealized holding gains arising during the period
 
$
2,943
  
$
618
  
$
2,325
 
Reclassification adjustment for gains recognized in income
  
(314
)
  
(66
)
  
(248
)
             
Total change in accumulated other comprehensive income, net
 
$
2,629
  
$
552
  
$
2,077
 

  
Year Ended December 31, 2018
 
(dollars in thousands)
 
Pretax
  
Tax
  
Net-of-Tax
 
Unrealized losses on available-for-sale securities:
            
Unrealized holding losses arising during the period
 
$
(1,440
)
 
$
(302
)
 
$
(1,138
)
Reclassification adjustment for gains recognized in income
  
(120
)
  
(25
)
  
(95
)
 
            
Total change in accumulated other comprehensive loss, net
 
$
(1,560
)
 
$
(327
)
 
$
(1,233
)
Computation of Earnings Per Share
The following is a reconciliation of the denominators of the basic and diluted EPS computations for the years ended December 31, 2019 and 2018:

(dollars in thousands except per share data)
 
Net Income Available to
Common Shareholders
(Numerator)
  
Weighted Average
Common Shares
(Denominator)
  
Per Share
Amount
 
Year ended December 31, 2019
         
Net income, basic
 
$
7,860
   
5,197
  
$
1.51
 
Potentially dilutive common shares - employee stock purchase program
  
-
   
-
   
-
 
Diluted
 
$
7,860
   
5,197
  
$
1.51
 
Year ended December 31, 2018            
Net income, basic
  
4,919
   
5,141
   
0.96
 
Potentially dilutive common shares - employee stock purchase program
  -
   -
   -
 
Diluted
  
4,919
   
5,141
   
0.96