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Comprehensive Income | 12 Months Ended
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Dec. 31, 2025
Equity [Abstract] |
Comprehensive Income | NOTE S—COMPREHENSIVE INCOME The changes in accumulated other comprehensive income are as follows:
|  | For the Years Ended December 31 |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2023 |
Net Income |  | $ | 464,603 |  |  | $ | 372,996 |  |  | $ | 366,313 |
Available for sale (“AFS”) securities: |  |  |  |  |  |  |  |  |  |  |  |
Change in net unrealized gains on AFS securities arising during the period |  |  | 117,563 |  |  |  | 24,251 |  |  |  | 98,627 |
Related income tax effect |  |  | (28,097 | ) |  |  | (5,840 | ) |  |  | (22,980 | )
Net reclassification adjustment for losses included in net income |  |  | 0 |  |  |  | 16,296 |  |  |  | 7,659 |
Related income tax effect |  |  | 0 |  |  |  | (3,852 | ) |  |  | (1,785 | )
|  |  | 89,466 |  |  |  | 30,855 |  |  |  | 81,521 |
Net effect of AFS securities on other comprehensive income |  |  | 89,466 |  |  |  | 30,855 |  |  |  | 81,521 |
Cash flow hedge derivatives: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized (loss) gain on cash flow hedge before reclassification to interest expense |  |  | (3,340 | ) |  |  | 12,744 |  |  |  | 6,548 |
Related income tax effect |  |  | 798 |  |  |  | (2,987 | ) |  |  | (1,526 | )
Net reclassification adjustment for gains included in net income |  |  | (9,718 | ) |  |  | (20,932 | ) |  |  | (23,574 | )
Related income tax effect |  |  | 2,323 |  |  |  | 4,926 |  |  |  | 5,493 |
Net effect of cash flow hedge derivatives on other comprehensive income |  |  | (9,937 | ) |  |  | (6,249 | ) |  |  | (13,059 | )
Defined benefit pension plan: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial gain during the period |  |  | 7,089 |  |  |  | 12,348 |  |  |  | 2,635 |
Related income tax expense |  |  | (1,694 | ) |  |  | (2,951 | ) |  |  | (613 | )
Amortization of net actuarial loss recognized in net income |  |  | 69 |  |  |  | 2,315 |  |  |  | 3,347 |
Related income tax effect |  |  | (17 | ) |  |  | (540 | ) |  |  | (780 | )
Net effect of change in defined benefit pension plan on other comprehensive income |  |  | 5,447 |  |  |  | 11,172 |  |  |  | 4,589 |
Total change in other comprehensive income, net of tax |  |  | 84,976 |  |  |  | 35,778 |  |  |  | 73,051 |
Total Comprehensive Income |  | $ | 549,579 |  |  | $ | 408,774 |  |  | $ | 439,364 |
The components of accumulated other comprehensive income for the year ended December 31, 2025 are as follows:
Changes in Accumulated Other Comprehensive Income (AOCI) by Component (a) For the Year Ended December 31, 2025 |
(Dollars in thousands) |  | Unrealized Gains/ Losses on AFS Securities |  |  | Unrealized Gains/ Losses on Cash Flow Hedges |  |  | Defined Benefit Pension Items |  |  | Total |
Balance at January 1, 2025 |  | $ | (247,964) |  |  | $ | 33,706 |  |  | $ | (9,645) |  |  | $ | (223,903) |
Other comprehensive income (loss) before reclassification |  |  | 89,466 |  |  |  | (2,542 | ) |  |  | 0 |  |  |  | 86,924 |
Amounts reclassified from accumulated other comprehensive income |  |  | 0 |  |  |  | (7,395 | ) |  |  | 5,447 |  |  |  | (1,948 | )
Net current-period other comprehensive income (loss), net of tax |  |  | 89,466 |  |  |  | (9,937 | ) |  |  | 5,447 |  |  |  | 84,976 |
Balance at December 31, 2025 |  | $ | (158,498) |  |  | $ | 23,769 |  |  | $ | (4,198) |  |  | $ | (138,927) |
(a) All amounts are net-of-tax. United has adopted the portfolio approach for purposes of releasing residual tax effects within AOCI.
Reclassifications out of Accumulated Other Comprehensive Income (AOCI) For the Year Ended December 31, 2025 |
(In thousands) Details about AOCI Components |  | Amount Reclassified from AOCI |  |  | Affected Line Item in the Statement Where Net Income is Presented |
Cash flow hedge: |  |  |  |  |  |  |  |
Net reclassification adjustment for gains included in net income |  | $ | (9,718 | ) |  |  | Interest expense |
|  |  | (9,718 | ) |  |  | Total before tax |
Related income tax effect |  |  | 2,323 |  |  |  | Tax expense |
|  |  | (7,395 | ) |  |  | Net of tax |
Pension plan: |  |  |  |  |  |  |  |
Recognized net actuarial gain |  |  | 7,089 | (a) |  |  |  |
Amortization of net actuarial loss |  |  | 69 | (b) |  |  |  |
|  |  | 7,158 |  |  |  | Total before tax |
Related income tax effect |  |  | (1,711 | ) |  |  | Tax expense |
|  |  | 5,447 |  |  |  | Net of tax |
Total reclassifications for the period |  | $ | (1,948 | ) |  |  |  |
(a) | This AOCI component is included in the computation of changes in plan assets (see Note O, Employee Benefit Plans)
(b) | This AOCI component is included in the computation of net periodic pension cost (see Note O, Employee Benefit Plans)

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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