XML 39 R12.htm IDEA: XBRL DOCUMENT v3.25.2

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT

6 Months Ended

Jun. 30, 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 and six months ended June 30, 2025 and 2024. Amounts in parentheses indicate reductions to AOCI:

																											Unrealized Gains (Losses) on Available for Sale Securities (1)
																											Three Months Ended June 30,
(amounts in thousands)																											2025																																	2024
Balance at April 1																											$	(67,641)																																$	(132,305)
Unrealized gains (losses) arising during period, before tax																											(8,011)																																	(851)
Income tax effect																											2,119																																	219
Other comprehensive income (loss) before reclassifications																											(5,892)																																	(632)
Reclassification adjustments for (gains) losses included in net income, before tax																											1,797																																	719
Income tax effect																											(475)																																	(185)
Amounts reclassified from accumulated other comprehensive income (loss) to net income																											1,322																																	534
Amortization of unrealized loss on securities transferred from available for sale to held to maturity																											1,206																																	1,406
Income tax effect																											(320)																																	(361)
Amortization of unrealized loss on securities transferred from available for sale to held to maturity																											886																																	1,045
Net current-period other comprehensive income (loss)																											(3,684)																																	947
Balance at June 30																											$	(71,325)																																$	(131,358)

																											Unrealized Gains (Losses) Available for Sale Securities (1)
																											Six Months Ended June 30,
(amounts in thousands)																											2025						2024
Balance at January 1																											$	(96,560)					$	(136,569)
Unrealized gains (losses) arising during period, before tax																											(21,260)						3,629
Income tax effect																											5,603						(919)
Other comprehensive income (loss) before reclassifications																											(15,657)						2,710
Reclassification adjustments for (gains) losses included in net income, before tax																											53,116						749
Income tax effect																											(13,972)						(193)
Amounts reclassified from accumulated other comprehensive income (loss) to net income																											39,144						556
Amortization of unrealized loss on securities transferred from available for sale to held to maturity																											2,375						2,612
Income tax effect																											(627)						(667)
Amortization of unrealized loss on securities transferred from available for sale to held to maturity																											1,748						1,945
Net current-period other comprehensive income (loss)																											25,235						5,211
Balance at June 30																											$	(71,325)					$	(131,358)

(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.

X

- 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

+ Details

Name:	us-gaap_DisclosureOfReclassificationAmountTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_EquityAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration