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Accumulated Other Comprehensive Income

9 Months Ended

Sep. 30, 2025

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

Accumulated Other Comprehensive Income

Accumulated Other Comprehensive Income

The following table presents the components of other comprehensive income for the three and nine months ended September 30, 2025 and 2024:

(dollars in thousands)			Before Tax			Tax Effect			Net of Tax
Three Months Ended September 30, 2025
Net Unrealized Gains on Investment Securities:
Net Unrealized Gains Arising During the Period			$	25,105		$	6,654		$	18,451
Amounts Reclassified from Accumulated Other Comprehensive Income that Decrease Net Income:
Amortization of Unrealized Holding Losses on Held-to-Maturity Securities			5,796			1,536			4,260
Net Unrealized Gains on Investment Securities			30,901			8,190			22,711
Defined Benefit Plans:
Amortization of Net Actuarial Losses			378			100			278
Amortization of Prior Service Credit			(61)			(15)			(46)
Defined Benefit Plans, Net			317			85			232
Other Comprehensive Income			$	31,218		$	8,275		$	22,943
Three Months Ended September 30, 2024
Net Unrealized Gains on Investment Securities:
Net Unrealized Gains Arising During the Period			$	46,623		$	12,352		$	34,271
Amounts Reclassified from Accumulated Other Comprehensive Income that Decrease Net Income:
Amortization of Unrealized Holding Losses on Held-to-Maturity Securities			6,207			1,645			4,562
Net Unrealized Gains on Investment Securities			52,830			13,997			38,833
Defined Benefit Plans:
Amortization of Net Actuarial Losses			291			77			214
Amortization of Prior Service Credit			(62)			(16)			(46)
Defined Benefit Plans, Net			229			61			168
Other Comprehensive Income			$	53,059		$	14,058		$	39,001
Nine Months Ended September 30, 2025
Net Unrealized Gains on Investment Securities:
Net Unrealized Gains Arising During the Period			$	73,024		$	19,352		$	53,672
Amounts Reclassified from Accumulated Other Comprehensive Income that Decrease Net Income:
Amortization of Unrealized Holding Losses on Held-to-Maturity Securities			17,374			4,605			12,769
Net Unrealized Gains on Investment Securities			90,398			23,957			66,441
Defined Benefit Plans:
Amortization of Net Actuarial Losses			1,133			300			833
Amortization of Prior Service Credit			(184)			(48)			(136)
Defined Benefit Plans, Net			949			252			697
Other Comprehensive Income			$	91,347		$	24,209		$	67,138
Nine Months Ended September 30, 2024
Net Unrealized Gains on Investment Securities:
Net Unrealized Gains Arising During the Period			$	64,049		$	16,971		$	47,078
Amounts Reclassified from Accumulated Other Comprehensive Income that Decrease Net Income:
Amortization of Unrealized Holding Losses on Held-to-Maturity Securities			18,703			4,958			13,745
Net Unrealized Gains on Investment Securities			82,752			21,929			60,823
Defined Benefit Plans:
Amortization of Net Actuarial Losses			873			232			641
Amortization of Prior Service Credit			(184)			(48)			(136)
Defined Benefit Plans, Net			689			184			505
Other Comprehensive Income			$	83,441		$	22,113		$	61,328

The amortization of unrealized holding losses on HTM securities relates to the Company’s reclassification of AFS investment securities to the HTM category and will be amortized over the remaining life of the investment securities as an adjustment of yield.

The following table presents the changes in each component of accumulated other comprehensive income, net of tax, for the three and nine months ended September 30, 2025 and 2024:

(dollars in thousands)			Investment Securities-Available-for-Sale			Investment Securities-Held-to-Maturity			Defined Benefit Plans			Accumulated Other Comprehensive Income (Loss)
Three Months Ended September 30, 2025
Balance at Beginning of Period			$	(154,009)		$	(122,254)		$	(22,931)		$	(299,194)
Other Comprehensive Income Before Reclassifications			18,451			—			—			18,451
Amounts Reclassified from Accumulated Other Comprehensive Income			—			4,260			232			4,492
Total Other Comprehensive Income			18,451			4,260			232			22,943
Balance at End of Period			$	(135,558)		$	(117,994)		$	(22,699)		$	(276,251)
Three Months Ended September 30, 2024
Balance at Beginning of Period			$	(211,600)		$	(139,838)		$	(22,923)		$	(374,361)
Other Comprehensive Income Before Reclassifications			34,271			—			—			34,271
Amounts Reclassified from Accumulated Other Comprehensive Income			—			4,562			168			4,730
Total Other Comprehensive Income			34,271			4,562			168			39,001
Balance at End of Period			$	(177,329)		$	(135,276)		$	(22,755)		$	(335,360)
Nine Months Ended September 30, 2025
Balance at Beginning of Period			$	(189,230)		$	(130,763)		$	(23,396)		$	(343,389)
Other Comprehensive Income Before Reclassifications			53,672			—			—			53,672
Amounts Reclassified from Accumulated Other Comprehensive Income			—			12,769			697			13,466
Total Other Comprehensive Income			53,672			12,769			697			67,138
Balance at End of Period			$	(135,558)		$	(117,994)		$	(22,699)		$	(276,251)
Nine Months Ended September 30, 2024
Balance at Beginning of Period			$	(224,407)		$	(149,021)		$	(23,260)		$	(396,688)
Other Comprehensive Income Before Reclassifications			47,078			—			—			47,078
Amounts Reclassified from Accumulated Other Comprehensive Income			—			13,745			505			14,250
Total Other Comprehensive Income			47,078			13,745			505			61,328
Balance at End of Period			$	(177,329)		$	(135,276)		$	(22,755)		$	(335,360)

The following table presents the amounts reclassified out of each component of accumulated other comprehensive income for the three and nine months ended September 30, 2025 and 2024:

Details about Accumulated Other Comprehensive Income Components			Amount Reclassified from Accumulated Other Comprehensive Income1												Affected Line Item in the Statement Where Net Income Is Presented
			Three Months Ended September 30,
(dollars in thousands)			2025						2024
Amortization of Unrealized Holding Losses on Investment Securities Held-to-Maturity			$	(5,796)					$	(6,207)					Interest Income
			1,536						1,645						Provision for Income Tax
			(4,260)						(4,562)						Net of Tax
Amortization of Defined Benefit Plan Items
Prior Service Credit			61						62						Other Noninterest Expense
Net Actuarial Losses			(378)						(291)						Other Noninterest Expense
			(317)						(229)						Total Before Tax
			85						61						Provision for Income Tax
			(232)						(168)						Net of Tax
Total Reclassifications for the Period			$	(4,492)					$	(4,730)					Net of Tax
Details about Accumulated Other Comprehensive Income Components			Amount Reclassified from Accumulated Other Comprehensive Income1												Affected Line Item in the Statement Where Net Income Is Presented
			Nine Months Ended September 30,
(dollars in thousands)			2025						2024
Amortization of Unrealized Holding Losses on Investment Securities Held-to-Maturity			$	(17,374)					$	(18,703)					Interest Income
			4,605						4,958						Provision for Income Tax
			(12,769)						(13,745)						Net of Tax
Amortization of Defined Benefit Plan Items
Prior Service Credit			184						184						Other Noninterest Expense
Net Actuarial Losses			(1,133)						(873)						Other Noninterest Expense
			(949)						(689)						Total Before Tax
			252						184						Provision for Income Tax
			(697)						(505)						Net of Tax
Total Reclassifications for the Period			$	(13,466)					$	(14,250)					Net of Tax

1Amounts in parentheses indicate reductions to net income.

X

- References

No definition available.

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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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