XML 36 R26.htm IDEA: XBRL DOCUMENT
v3.25.3

Affordable Housing Projects Tax Credit Partnerships (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Equity Method Investments and Joint Ventures [Abstract] |
Expected Payments for Unfunded Affordable Housing Commitments | As of September 30, 2025, the expected payments for unfunded affordable housing commitments were as follows:
(dollars in thousands) | Amount
2025 | $ | 22,573 |
2026 | 53,843 |
2027 | 11,462 |
2028 | 268 |
2029 | 234 |
Thereafter | 16,241 |
Total Unfunded Commitments | $ | 104,621 |
Schedule of Tax Credits and Other Tax Benefits Recognized and Amortization Expense Related to Affordable Housing | The following table presents tax credits and other tax benefits recognized and amortization expense related to affordable housing for the three and nine months ended September 30, 2025 and 2024.
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(dollars in thousands) | 2025 | 2024 |  | 2025 | 2024
Effective Yield Method |  |  |  |  |
Tax Credits and Other Tax Benefits Recognized | $ | 533 |  | $ | 1,137 |  |  | $ | 1,598 |  | $ | 3,411 |
Amortization Expense in Provision for Income Taxes | 557 |  | 1,119 |  |  | 1,671 |  | 3,358 |
Proportional Amortization Method |  |  |  |  |
Tax Credits and Other Tax Benefits Recognized | $ | 8,844 |  | $ | 6,210 |  |  | $ | 26,532 |  | $ | 18,631 |
Amortization Expense in Provision for Income Taxes | 7,491 |  | 5,348 |  |  | 22,473 |  | 16,044 |

X
- Definition Schedule of tax credits and other tax benefits recognized and amortization expense related to affordable housing . + References No definition available. + Details
Name: | boh_ScheduleOfTaxCreditsAndOtherTaxBenefitsRecognizedAndAmortizationExpenseRelatedToAffordableHousingTableTextBlock
Namespace Prefix: | boh_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the activity in the Affordable Housing Program (AHP) obligation. + References No definition available. + Details
Name: | us-gaap_ScheduleOfActivityInAffordableHousingProgramObligationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration