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Stockholders' Equity and Earnings per Share (Tables)
 9 Months Ended
Sep. 30, 2021
Stockholders' Equity and Earnings per Share [Abstract]  
Amounts Reclassified Out of Accumulated Other Comprehensive Income (Loss), by Category
The following table presents information on amounts reclassified out of accumulated other comprehensive income (loss), by category, during the periods indicated:

   
Three Months Ended
September 30,
    
Nine Months Ended
September 30,
  
Affected Line Item on
Consolidated Statement of Income
(dollars in thousands)
  
2021
    
2020
    
2021
    
2020
  
Available-for-sale securities
                              
Realized gains on sales of securities
  
$
-
    
$
1
    
$
-
    
$
185
  
Gain on sale of available-for-sale securities, net
Tax effect
    
-
      
-
      
-
      
39
  
Income tax expense
   
$
-
    
$
1
    
$
-
    
$
146
    
Changes in Accumulated Other Comprehensive Income (Loss), by Category
The following tables present the changes in accumulated other comprehensive income (loss), by category, net of tax, for the periods indicated:

(dollars in thousands)
  
Unrealized Gains
(Losses) on
Available-for-Sale
Securities
    
Accumulated Other
Comprehensive Income
  
             
Nine Months Ended September 30, 2021
            
Balance at beginning of period
  
$
4,069
    
$
4,069
  
Net other comprehensive loss
    
(1,495
)
    
(1,495
)
Balance at end of period
  
$
2,574
    
$
2,574
  
                 
Nine Months Ended September 30, 2020
                
Balance at beginning of period
  
$
(79
)
  
$
(79
)
Net other comprehensive income
    
3,883
      
3,883
  
Balance at end of period
  
$
3,804
    
$
3,804
  

(dollars in thousands)
  
Unrealized Gains
(Losses) on
Available-for-Sale
Securities
    
Accumulated Other
Comprehensive Income
  
             
Three Months Ended September 30, 2021
            
Balance at beginning of period
  
$
3,071
    
$
3,071
  
Net other comprehensive loss
    
(497
)
    
(497
)
Balance at end of period
  
$
2,574
    
$
2,574
  
                 
Three Months Ended September 30, 2020
                
Balance at beginning of period
  
$
3,352
    
$
3,352
  
Net other comprehensive income
    
452
      
452
  
Balance at end of period
  
$
3,804
    
$
3,804
  
Component of Accumulated Other Comprehensive Income (Loss) on Pre-Tax and After-Tax
The following tables present the change in each component of accumulated other comprehensive income (loss) on a pre-tax and after-tax basis for the periods indicated.

   
Three Months Ended September 30, 2021
  
(dollars in thousands)
  
Pretax
    
Tax
    
Net-of-Tax
  
Unrealized losses on available-for-sale securities:
                  
Unrealized holding losses arising during the period
  
$
(629
)
  
$
(133
)
  
$
(497
)
 
                        
Total change in accumulated other comprehensive income, net
  
$
(629
)
  
$
(133
)
  
$
(497
)
                         
   
Three Months Ended September 30, 2020
  
(dollars in thousands)
  
Pretax
    
Tax
    
Net-of-Tax
  
Unrealized gains on available-for-sale securities:
                        
Unrealized holding gains arising during the period
  
$
573
    
$
120
    
$
453
  
Reclassification adjustment for gains recognized in income
    
(1
)
    
-
      
(1
)
                         
Total change in accumulated other comprehensive income, net
  
$
572
    
$
120
    
$
452
  

   
Nine Months Ended September 30, 2021
  
(dollars in thousands)
  
Pretax
    
Tax
    
Net-of-Tax
  
Unrealized losses on available-for-sale securities:
                  
Unrealized holding losses arising during the period
  
$
(1,892
)
  
$
(397
)
  
$
(1,495
)
 
                        
Total change in accumulated other comprehensive income, net
  
$
(1,892
)
  
$
(397
)
  
$
(1,495
)
                         
   
Nine Months Ended September 30, 2020
  
(dollars in thousands)
  
Pretax
    
Tax
    
Net-of-Tax
  
Unrealized gains on available-for-sale securities:
                        
Unrealized holding gains arising during the period
  
$
5,100
    
$
1,071
    
$
4,029
  
Reclassification adjustment for gains recognized in income
    
(185
)
    
(39
)
    
(146
)
                         
Total change in accumulated other comprehensive income, net
  
$
4,915
    
$
1,032
    
$
3,883
  
Computation of Earnings Per Share
The following is a reconciliation of the denominators of the basic and diluted EPS computations for the three and nine months ended September 30, 2021 and 2020:

(dollars in thousands except per share data)
  
Net Income Available to
Common Shareholders
(Numerator)
    
Weighted Average
Common Shares
(Denominator)
    
Per Share
 Amount
  
Three Months Ended September 30, 2021
                  
Net income, basic
  
$
1,908
      
5,245
    
$
0.36
  
Potentially dilutive common shares - employee stock purchase program
     -
       -
       -
  
Diluted
  
$
1,908
      
5,245
    
$
0.36
  
                         
Three Months Ended September 30, 2020
                        
Net income, basic
  
$
1,100
      
5,221
    
$
0.21
  
Potentially dilutive common shares - employee stock purchase program
     -
       1
       -
  
Diluted
  
$
1,100
      
5,222
    
$
0.21
  
                         
Nine Months Ended September 30, 2021
                        
Net income, basic
  
$
6,762
      
5,236
    
$
1.29
  
Potentially dilutive common shares - employee stock purchase program
     -
       -
       -
  
Diluted
  
$
6,762
      
5,236
    
$
1.29
  
                         
Nine Months Ended September 30, 2020
                        
Net income, basic
  
$
4,844
      
5,214
    
$
0.93
  
Potentially dilutive common shares - employee stock purchase program
     -
       -
       -
  
Diluted
  
$
4,844
      
5,214
    
$
0.93