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Other Comprehensive Income

9 Months Ended

Sep. 30, 2025

Equity [Abstract]

Other Comprehensive Income

10. OTHER COMPREHENSIVE INCOME

The table below provides a summary of the components of other comprehensive income (“OCI”) for the periods presented.

		Three Months Ended September 30,
		2025												2024
		Before-tax				Tax effect				After-tax				Before-tax				Tax effect				After-tax
		(Dollars in thousands)
Investment securities:
Net change in fair value recorded in accumulated OCI		$	21,737			$	(6,319	)		$	15,418			$	108,634			$	(32,116	)		$	76,518
Net realized loss on investment securities reclassified into earnings			8,185				(2,379	)			5,806				11,582				(3,424	)			8,158
Amortization of net unrealized losses on securities    transferred from available-for-sale to held-to-maturity			149				(53	)			96				174				(52	)			122
Derivatives designated as hedging instruments:
Fair value hedges:
Net change in fair value recorded in accumulated OCI			(1,411	)			392				(1,019	)			(28,688	)			8,258				(20,430	)
Cash flow hedges:
Net change in fair value recorded in accumulated OCI			92				(37	)			55				(6,913	)			2,044				(4,869	)
Net change		$	28,752			$	(8,396	)		$	20,356			$	84,789			$	(25,290	)		$	59,499

		Nine Months Ended September 30,
		2025												2024
		Before-tax				Tax effect				After-tax				Before-tax				Tax effect				After-tax
		(Dollars in thousands)
Investment securities:
Net change in fair value recorded in accumulated OCI		$	105,719			$	(32,943	)		$	72,776			$	70,485			$	(20,838	)		$	49,647
Net realized loss on investment securities reclassified into earnings			8,185				(2,379	)			5,806				11,582				(3,424	)			8,158
Amortization of net unrealized losses on securities    transferred from available-for-sale to held-to-maturity			432				(126	)			306				512				(152	)			360
Derivatives designated as hedging instruments:
Fair value hedges:
Net change in fair value recorded in accumulated OCI			(18,364	)			5,360				(13,004	)			(8,021	)			2,350				(5,671	)
Cash flow hedges:
Net change in fair value recorded in accumulated OCI			(2,246	)			650				(1,596	)			(5,329	)			1,575				(3,754	)
Net change		$	93,726			$	(29,438	)		$	64,288			$	69,229			$	(20,489	)		$	48,740

X

- 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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