XML 24 R12.htm IDEA: XBRL DOCUMENT
v3.25.3

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) BY COMPONENT | 9 Months Ended
--- | ---
Sep. 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 nine months ended September 30, 2025 and 2024. Amounts in parentheses indicate reductions to AOCI:
|  |  |  |  | Three Months Ended September 30, 2025 |  |  |  |  |  |  |  |  |  |  |
(amounts in thousands) |  |  |  |  | Unrealized Gains (Losses) on Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  | Total |  |  |  |  |  |  |  |  |  |  |
Balance at July 1 |  |  |  |  | $ | (71,325) |  |  | $ | — |  |  | $ | (71,325) |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) arising during period, before tax |  |  |  |  | 22,929 |  |  | 2,286 |  |  | 25,215 |  |  |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  |  |  | (6,066) |  |  | (605) |  |  | (6,671) |  |  |  |  |  |  |  |  |  |  |  |
Other comprehensive income (loss) before reclassifications |  |  |  |  | 16,863 |  |  | 1,681 |  |  | 18,544 |  |  |  |  |  |  |  |  |  |  |  |
Reclassification adjustments for (gains) losses included in net income, before tax |  |  |  |  | (186) |  |  | 1,412 |  |  | 1,226 |  |  |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  |  |  | 49 |  |  | (373) |  |  | (324) |  |  |  |  |  |  |  |  |  |  |  |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  |  |  | (137) |  |  | 1,039 |  |  | 902 |  |  |  |  |  |  |  |  |  |  |  |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  |  |  | 1,074 |  |  | — |  |  | 1,074 |  |  |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  |  |  | (284) |  |  | — |  |  | (284) |  |  |  |  |  |  |  |  |  |  |  |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  |  |  | 790 |  |  | — |  |  | 790 |  |  |  |  |  |  |  |  |  |  |  |
Net current-period other comprehensive income (loss) |  |  |  |  | 17,516 |  |  | 2,720 |  |  | 20,236 |  |  |  |  |  |  |  |  |  |  |  |
Balance at September 30 |  |  |  |  | $ | (53,809) |  |  | $ | 2,720 |  |  | $ | (51,089) |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Three Months Ended September 30, 2024 |  |  |  |  |  |  |  |  |  |
(amounts in thousands) |  |  |  |  | Unrealized Gains (Losses) on Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  | Total |  |  |  |  |  |  |  |  |  |
Balance at July 1 |  |  |  |  | $ | (131,358) |  |  | $ | — |  |  | $ | (131,358) |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) arising during period, before tax |  |  |  |  | 32,810 |  |  | — |  |  | 32,810 |  |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  |  |  | (8,432) |  |  | — |  |  | (8,432) |  |  |  |  |  |  |  |  |  |  |
Other comprehensive income (loss) before reclassifications |  |  |  |  | 24,378 |  |  | — |  |  | 24,378 |  |  |  |  |  |  |  |  |  |  |
Reclassification adjustments for (gains) losses included in net income, before tax |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  |  |  |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  |  |  |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  |  |  | 1,209 |  |  | — |  |  | 1,209 |  |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  |  |  | (311) |  |  | — |  |  | (311) |  |  |  |  |  |  |  |  |  |  |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  |  |  | 898 |  |  | — |  |  | 898 |  |  |  |  |  |  |  |  |  |  |
Net current-period other comprehensive income (loss) |  |  |  |  | 25,276 |  |  | — |  |  | 25,276 |  |  |  |  |  |  |  |  |  |  |
Balance at September 30 |  |  |  |  | $ | (106,082) |  |  | $ | — |  |  | $ | (106,082) |  |  |  |  |  |  |  |  |  |  |
|  |  | Nine Months Ended September 30, 2025 |  |  |  |  |  |
(amounts in thousands) |  |  | Unrealized Gains (Losses) Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  |  |  | Total |  |  |  |  |  |  |  |  |
Balance at January 1 |  |  | $ | (96,560) |  |  | $ | — |  |  |  |  | $ | (96,560) |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) arising during period, before tax |  |  | 1,669 |  |  | 2,286 |  |  |  |  | 3,955 |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  | (463) |  |  | (605) |  |  |  |  | (1,068) |  |  |  |  |  |  |  |  |  |
Other comprehensive income (loss) before reclassifications |  |  | 1,206 |  |  | 1,681 |  |  |  |  | 2,887 |  |  |  |  |  |  |  |  |  |
Reclassification adjustments for (gains) losses included in net income, before tax |  |  | 52,930 |  |  | 1,412 |  |  |  |  | 54,342 |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  | (13,923) |  |  | (373) |  |  |  |  | (14,296) |  |  |  |  |  |  |  |  |  |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  | 39,007 |  |  | 1,039 |  |  |  |  | 40,046 |  |  |  |  |  |  |  |  |  |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  | 3,449 |  |  | — |  |  |  |  | 3,449 |  |  |  |  |  |  |  |  |  |
Income tax effect |  |  | (911) |  |  | — |  |  |  |  | (911) |  |  |  |  |  |  |  |  |  |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  | 2,538 |  |  | — |  |  |  |  | 2,538 |  |  |  |  |  |  |  |  |  |
Net current-period other comprehensive income (loss) |  |  | 42,751 |  |  | 2,720 |  |  |  |  | 45,471 |  |  |  |  |  |  |  |  |  |
Balance at September 30 |  |  | $ | (53,809) |  |  | $ | 2,720 |  |  |  |  | $ | (51,089) |  |  |  |  |  |  |  |  |  |
|  |  | Nine Months Ended September 30, 2024
(amounts in thousands) |  |  | Unrealized Gains (Losses) on Available for Sale Securities (1) |  | Unrealized Gains (Losses) on Cash Flow Hedges (2) |  | Total
Balance at January 1 |  |  | $ | (136,569) |  |  | $ | — |  |  | $ | (136,569) |
Unrealized gains (losses) arising during period, before tax |  |  | 36,439 |  |  | — |  |  | 36,439 |
Income tax effect |  |  | (9,351) |  |  | — |  |  | (9,351) |
Other comprehensive income (loss) before reclassifications |  |  | 27,088 |  |  | — |  |  | 27,088 |
Reclassification adjustments for (gains) losses included in net income, before tax |  |  | 749 |  |  | — |  |  | 749 |
Income tax effect |  |  | (193) |  |  | — |  |  | (193) |
Amounts reclassified from accumulated other comprehensive income (loss) to net income |  |  | 556 |  |  | — |  |  | 556 |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  | 3,821 |  |  | — |  |  | 3,821 |
Income tax effect |  |  | (978) |  |  | — |  |  | (978) |
Amortization of unrealized loss on securities transferred from available for sale to held to maturity |  |  | 2,843 |  |  | — |  |  | 2,843 |
Net current-period other comprehensive income |  |  | 30,487 |  |  | — |  |  | 30,487 |
Balance at September 30 |  |  | $ | (106,082) |  |  | $ | — |  |  | $ | (106,082) |
(1) Reclassification amounts for AFS debt securities are reported as net gain (loss) on sale of investment securities or impairment loss on debt 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. (2) Reclassification amounts for cash flow hedges are reported as interest income for the applicable hedged items 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