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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Sep. 30, 2025

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

NOTE 5 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accumulated other comprehensive income (loss) for the Company consists of changes in net unrealized gains and losses on debt securities available-for-sale. The reclassification for gains (losses) on sale of securities included in net income is recorded in net gain (loss) on securities in the consolidated statement of income and comprehensive income.

The following table presents a summary of the accumulated other comprehensive income (loss) balances, net of tax, for the periods indicated:

(dollars in thousands)															Accumulated Other Comprehensive Income (Loss)
Three Months Ended September 30, 2025
Balance, June 30, 2025															$	(6,886)
Reclassification for gains included in net income, net of tax															(88)
Unrealized gain on debt securities available-for-sale, net of tax															12,145
Balance, September 30, 2025															$	5,171
Three Months Ended September 30, 2024
Balance, June 30, 2024															$	(38,020)
Unrealized gain on debt securities available-for-sale, net of tax															22,296
Balance, September 30, 2024															$	(15,724)
Nine Months Ended September 30, 2025
Balance, December 31, 2024															$	(30,119)
Reclassification for gains included in net income, net of tax															(88)
Unrealized gain on debt securities available-for-sale, net of tax															35,378
Balance, September 30, 2025															$	5,171
Nine Months Ended September 30, 2024
Balance, December 31, 2023															$	(35,939)
Unrealized gain on debt securities available-for-sale, net of tax															20,215
Balance, September 30, 2024															$	(15,724)

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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

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X

- References

No definition available.

+ Details

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