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Note 9 - Accumulated Other Comprehensive Income (Loss)
9 Months Ended
Sep. 30, 2020
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]
9.
Accumulated Other Comprehensive Income (Loss)
 
The following tables summarize the changes within each classification of accumulated other comprehensive income (loss), net of tax, for the 
three
month periods ended
September 30, 2020
and
2019
and summarizes the significant amounts reclassified out of each component of accumulated other comprehensive income (loss):
 
 
(Dollar amounts in thousands)
 
Unrealized Gains and Losses on Available-for-Sale Securities
 
Defined Benefit Pension Items
 
Totals
Accumulated Other Comprehensive Income (Loss) at July 1, 2020
  $
1,586
 
  $
(5,227
)
  $
(3,641
)
Other comprehensive income before reclassification
   
54
 
   
 
   
54
 
Amounts reclassified from accumulated other comprehensive income (loss)
   
 
   
 
   
 
Net current period other comprehensive income (loss)
   
54
 
   
 
   
54
 
Accumulated Other Comprehensive Income (Loss) at September 30, 2020
  $
1,640
 
  $
(5,227
)
  $
(3,587
)

 
(Dollar amounts in thousands)
 
Amount Reclassified
 
   
from Accumulated Other Comprehensive Income
 
Details about Accumulated Other Comprehensive (Income) Loss Components  
For the three months ended September 30, 2020
Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains and losses on available-for-sale securities
  $
 
Net gain on sale of available-for-sale securities
Tax effect
   
 
Provision for income taxes
Total reclassifications for the period
  $
 
Net of tax

 
(Dollar amounts in thousands)
 
Unrealized Gains and Losses on Available-for-Sale Securities
 
Defined Benefit Pension Items
 
Totals
Accumulated Other Comprehensive Income (Loss) at July 1, 2019
  $
267
 
  $
(4,840
)
  $
(4,573
)
Other comprehensive income before reclassification
   
130
 
   
 
   
130
 
Amounts reclassified from accumulated other comprehensive income (loss)
   
(33
)
   
 
   
(33
)
Net current period other comprehensive income (loss)
   
97
 
   
 
   
97
 
Accumulated Other Comprehensive Income (Loss) at September 30, 2019
  $
364
 
  $
(4,840
)
  $
(4,476
)

 
 
(Dollar amounts in thousands)
 
Amount Reclassified
 
   
from Accumulated Other Comprehensive Income
 
Details about Accumulated Other Comprehensive (Income) Loss Components  
For the three months ended September 30, 2019
Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains and losses on available-for-sale securities
  $
(42
)
Net gain on sale of available-for-sale securities
Tax effect
   
9
 
Provision for income taxes
Total reclassifications for the period
  $
(33
)
Net of tax

 
 
9.
Accumulated Other Comprehensive Income (Loss)
 
The following tables summarize the changes within each classification of accumulated other comprehensive income (loss), net of tax, for the
nine
months ended
September 30, 2020
and
2019
and summarizes the significant amounts reclassified out of each component of accumulated other comprehensive income (loss):
 
(Dollar amounts in thousands)
 
Unrealized Gains and Losses on Available-for-Sale Securities
 
Defined Benefit Pension Items
 
Totals
Accumulated Other Comprehensive Income (Loss) at January 1, 2020
  $
(108
)
  $
(5,227
)
  $
(5,335
)
Other comprehensive income before reclassification
   
2,250
 
   
 
   
2,250
 
Amounts reclassified from accumulated other comprehensive income (loss)
   
(502
)
   
 
   
(502
)
Net current period other comprehensive income (loss)
   
1,748
 
   
 
   
1,748
 
Accumulated Other Comprehensive Income (Loss) at September 30, 2020
  $
1,640
 
  $
(5,227
)
  $
(3,587
)

 
(Dollar amount in thousands)
 
Amount Reclassified
 
   
from Accumulated Other Comprehensive Income
 
Details about Accumulated Other Comprehensive (Income) Loss Components
 
For the nine months ended September 30, 2020
Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains and losses on available-for-sale securities
  $
(635
)
Net gain on sale of available-for-sale securities
Tax effect
   
133
 
Provision for income taxes
Total reclassifications for the period
  $
(502
)
Net of tax

 
(Dollar amounts in thousands)
 
Unrealized Gains and Losses on Available-for-Sale Securities
 
Defined Benefit Pension Items
 
Totals
Accumulated Other Comprehensive Income (Loss) at January 1, 2019
  $
(1,517
)
  $
(4,840
)
  $
(6,357
)
Other comprehensive income before reclassification
   
1,915
 
   
 
   
1,915
 
Amounts reclassified from accumulated other comprehensive income (loss)
   
(34
)
   
 
   
(34
)
Net current period other comprehensive income (loss)
   
1,881
 
   
 
   
1,881
 
Accumulated Other Comprehensive Income (Loss) at September 30, 2019
  $
364
 
  $
(4,840
)
  $
(4,476
)

 
(Dollar amount in thousands)
 
Amount Reclassified
 
   
from Accumulated Other Comprehensive Income
 
Details about Accumulated Other Comprehensive (Income) Loss Components
 
For the nine months ended September 30, 2019
Affected Line Item in the Statement Where Net Income is Presented
Unrealized gains and losses on available-for-sale securities
  $
(43
)
Net gain on sale of available-for-sale securities
Tax effect
   
9
 
Provision for income taxes
Total reclassifications for the period
  $
(34
)
Net of tax