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Stockholders' Equity and Earnings per Share (Tables)
 3 Months Ended
Mar. 31, 2022
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
March 31,
  
Affected Line Item on
Consolidated Statement of Income
(dollars in thousands)
  
2022
    
2021
  
Available-for-sale securities
                
Realized gains on sales of securities
  
$
-
    
$
-
  
Gain on sale of available-for-sale securities, net
Tax effect
    
-
      
-
  
Income tax expense
   
$
-
    
$
-
    
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
(Loss)
  
             
Three Months Ended March 31, 2022
            
Balance at beginning of period
  
$
1,675
    
$
1,675
  
Net other comprehensive loss
    
(11,133
)
    
(11,133
)
Balance at end of period
  
$
(9,458
)
  
$
(9,458
)
                 
Three Months Ended March 31, 2021
                
Balance at beginning of period
  
$
4,069
    
$
4,069
  
Net other comprehensive loss
    
(1,694
)
    
(1,694
)
Balance at end of period
  
$
2,375
    
$
2,375
  
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 March 31, 2022
  
(dollars in thousands)
  
Pretax
    
Tax
    
Net-of-Tax
  
Unrealized losses on available-for-sale securities:
                  
Unrealized holding losses arising during the period
  
$
(14,093
)
  
$
(2,960
)
  
$
(11,133
)
 
                        
Total change in accumulated other comprehensive income, net
  
$
(14,093
)
  
$
(2,960
)
  
$
(11,133
)

   
Three Months Ended March 31, 2021
  
(dollars in thousands)
  
Pretax
    
Tax
    
Net-of-Tax
  
Unrealized losses on available-for-sale securities:
                  
Unrealized holding losses arising during the period
  
$
(2,144
)
  
$
(450
)
  
$
(1,694
)
                         
Total change in accumulated other comprehensive income, net
  
$
(2,144
)
  
$
(450
)
  
$
(1,694
)
Computation of Earnings Per Share
The following is a reconciliation of the denominators of the basic and diluted EPS computations for the three months ended March 31, 2022 and 2021:

(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 March 31, 2022
                  
Net income, basic
  
$
2,031
      
5,186
    
$
0.39
  
Potentially dilutive common shares - employee stock purchase program
    
-
      
-
      
-
  
Diluted
  
$
2,031
      
5,186
    
$
0.39
  
                         
Three Months Ended March 31, 2021
                        
Net income, basic
  
$
3,012
      
5,225
    
$
0.58
  
Potentially dilutive common shares - employee stock purchase program
    
-
      
-
      
-
  
Diluted
  
$
3,012
      
5,225
    
$
0.58