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CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT

3 Months Ended

Mar. 31, 2025

Equity [Abstract]

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT

The following table presents the changes in accumulated other comprehensive income (loss) by component for the three months ended March 31, 2025 and 2024. Amounts in parentheses indicate reductions to AOCI.

																											Unrealized Gains (Losses) on Available for Sale Securities (1)
																											Three Months Ended March 31,
(amounts in thousands)																											2025																																	2024
Balance at January 1																											$	(96,560)																																$	(136,569)
Unrealized gains (losses) arising during period, before tax																											(13,249)																																	4,480
Income tax effect																											3,484																																	(1,138)
Other comprehensive income (loss) before reclassifications																											(9,765)																																	3,342
Reclassification adjustments for (gains) losses included in net income, before tax																											51,319																																	30
Income tax effect																											(13,497)																																	(8)
Amounts reclassified from accumulated other comprehensive income (loss) to net income																											37,822																																	22
Amortization of unrealized loss on securities transferred from available for sale to held to maturity																											1,169																																	1,206
Income tax effect																											(307)																																	(306)
Amortization of unrealized loss on securities transferred from available for sale to held to maturity																											862																																	900
Net current-period other comprehensive income (loss)																											28,919																																	4,264
Balance at March 31																											$	(67,641)																																$	(132,305)

(1)    Reclassification amounts for AFS debt securities are reported as net gain (loss) on sale of investment securities or impairment loss on investment securities, and amortization of unrealized losses on debt securities transferred from available-for-sale to held-to-maturity is reported within interest income on the consolidated statements of income.

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- Definition

The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation.

+ References

Reference 1: 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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- References

No definition available.

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