Note 21 - Accumulated Other Comprehensive (Loss) Income

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

NOTE 21. ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

The following are the changes in accumulated other comprehensive (loss) income by component, net of tax, for the years ended December 31, 2023, 2022 and 2021.

	December 31, 2023
Dollars in thousands	Gains and Losses on Pension Plan			Gains and Losses on Other Post-Retirement Benefits			Gains and Losses on Cash Flow Hedges			Unrealized Gains and Losses on Debt Securities Available for Sale			Unrealized Gains on Securities Fair Value Hedge		Total
Beginning balance	$	(23	)	$	172		$	20,867		$	(37,901	)	$	5,406	$	(11,479	)
Other comprehensive income (loss) before reclassification, net of tax		42			(25	)		(5,047	)		8,488			334		3,792
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			—			—			202			—		202
Net current period other comprehensive income (loss)		42			(25	)		(5,047	)		8,690			334		3,994
Ending balance	$	19		$	147		$	15,820		$	(29,211	)	$	5,740	$	(7,485	)

	December 31, 2022
Dollars in thousands	Gains and Losses on Pension Plan			Gains on Other Post-Retirement Benefits		Gains and Losses on Cash Flow Hedges		Unrealized Gains and Losses on Debt Securities Available for Sale			Unrealized Gains and Losses on Securities Fair Value Hedge			Total
Beginning balance	$	30		$	9	$	3,993	$	1,868		$	(418	)	$	5,482
Other comprehensive (loss) income before reclassification, net of tax		(53	)		163		16,874		(40,307	)		5,824			(17,499	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			—		—		538			—			538
Net current period other comprehensive (loss) income		(53	)		163		16,874		(39,769	)		5,824			(16,961	)
Ending balance	$	(23	)	$	172	$	20,867	$	(37,901	)	$	5,406		$	(11,479	)

	December 31, 2021
Dollars in thousands	Gains and Losses on Pension Plan			Gains and Losses on Other Post-Retirement Benefits			Gains and Losses on Cash Flow Hedges			Unrealized Gains and Losses on Debt Securities Available for Sale			Unrealized Losses on Securities Fair Value Hedge			Total
Beginning balance	$	(199	)	$	(40	)	$	(1,132	)	$	6,816		$	—		$	5,445
Other comprehensive income (loss) before reclassification, net of tax		229			49			5,125			(4,625	)		(418	)		360
Amounts reclassified from accumulated other comprehensive income, net of tax		—			—			—			(323	)		—			(323	)
Net current period other comprehensive income (loss)		229			49			5,125			(4,948	)		(418	)		37
Ending balance	$	30		$	9		$	3,993		$	1,868		$	(418	)	$	5,482