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Supplemental Comprehensive Income Disclosures | 9 Months Ended
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Sep. 30, 2024
Supplemental Comprehensive Income Disclosures [Abstract] |
Comprehensive Income (Loss) Note | Supplemental Comprehensive Income Disclosures The following table identifies the related tax effects allocated to each component of other comprehensive income (“OCI”) in the unaudited Consolidated Statements of Comprehensive Income. Reclassification adjustments related to securities available for sale are included in the "Net securities gains" line in the unaudited Consolidated Statements of Income.
| For the Nine Months Ended September 30,
| 2024 |  | 2023
| Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
| (dollars in thousands)
Unrealized gains (losses) on securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on securities arising during the period | $ | 18,578 |  |  | $ | (3,901) |  |  | $ | 14,677 |  |  | $ | (25,150) |  |  | $ | 5,282 |  |  | $ | (19,868) |
Reclassification adjustment for losses on securities included in net income | 5,447 |  |  | (1,144) |  |  | 4,303 |  |  | 103 |  |  | (22) |  |  | 81 |
Total unrealized gains (losses) on securities | 24,025 |  |  | (5,045) |  |  | 18,980 |  |  | (25,047) |  |  | 5,260 |  |  | (19,787) |
Unrealized gains on derivatives: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains on derivatives arising during the period | 12,266 |  |  | (2,576) |  |  | 9,690 |  |  | 4,336 |  |  | (911) |  |  | 3,425 |
Total unrealized gains on derivatives | 12,266 |  |  | (2,576) |  |  | 9,690 |  |  | 4,336 |  |  | (911) |  |  | 3,425 |
Total other comprehensive income (loss) | $ | 36,291 |  |  | $ | (7,621) |  |  | $ | 28,670 |  |  | $ | (20,711) |  |  | $ | 4,349 |  |  | $ | (16,362) |
| For the Three Months Ended September 30,
| 2024 |  | 2023
| Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
| (dollars in thousands)
Unrealized gains (losses) on securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on securities arising during the period | $ | 30,372 |  |  | $ | (6,377) |  |  | $ | 23,995 |  |  | $ | (21,389) |  |  | $ | 4,138 |  |  | $ | (17,251) |
Reclassification adjustment for (gains) losses on securities included in net income | (88) |  |  | 18 |  |  | (70) |  |  | 103 |  |  | (22) |  |  | 81 |
Total unrealized gains (losses) on securities | 30,284 |  |  | (6,359) |  |  | 23,925 |  |  | (21,286) |  |  | 4,116 |  |  | (17,170) |
Unrealized gains on derivatives: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains on derivatives arising during the period | 8,108 |  |  | (1,703) |  |  | 6,405 |  |  | 2,111 |  |  | (444) |  |  | 1,667 |
Total unrealized gains on derivatives | 8,108 |  |  | (1,703) |  |  | 6,405 |  |  | 2,111 |  |  | (444) |  |  | 1,667 |
Total other comprehensive income (loss) | $ | 38,392 |  |  | $ | (8,062) |  |  | $ | 30,330 |  |  | $ | (19,175) |  |  | $ | 3,672 |  |  | $ | (15,503) |
The following table details the change in components of OCI for the nine months ended September 30:
| 2024 |  | 2023
| Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss) |  | Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss)
| (dollars in thousands)
Balance at December 31 | $ | (92,340) |  | $ | 344 |  | $ | (19,760) |  | $ | (111,756) |  |  | $ | (107,471) |  | $ | 268 |  | $ | (30,489) |  | $ | (137,692) |
Other comprehensive income (loss) before reclassification adjustment | 14,677 |  | — |  | 9,690 |  | 24,367 |  |  | (19,868) |  | — |  | 3,425 |  | (16,443) |
Amounts reclassified from accumulated other comprehensive (loss) income | 4,303 |  | — |  | — |  | 4,303 |  |  | 81 |  | — |  | — |  | 81 |
Net other comprehensive income (loss) during the period | 18,980 |  | — |  | 9,690 |  | 28,670 |  |  | (19,787) |  | — |  | 3,425 |  | (16,362) |
Balance at September 30 | $ | (73,360) |  | $ | 344 |  | $ | (10,070) |  | $ | (83,086) |  |  | $ | (127,258) |  | $ | 268 |  | $ | (27,064) |  | $ | (154,054) |
The following table details the change in components of OCI for the three months ended September 30:
| 2024 |  | 2023
| Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss) |  | Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss)
| (dollars in thousands)
Balance at June 30 | $ | (97,285) |  | $ | 344 |  | $ | (16,475) |  | $ | (113,416) |  |  | $ | (110,088) |  | $ | 268 |  | $ | (28,731) |  | $ | (138,551) |
Other comprehensive income (loss) before reclassification adjustment | 23,995 |  | — |  | 6,405 |  | 30,400 |  |  | (17,251) |  | — |  | 1,667 |  | (15,584) |
Amounts reclassified from accumulated other comprehensive (loss) income | (70) |  | — |  | — |  | (70) |  |  | 81 |  | — |  | — |  | 81 |
Net other comprehensive income (loss) during the period | 23,925 |  | — |  | 6,405 |  | 30,330 |  |  | (17,170) |  | — |  | 1,667 |  | (15,503) |
Balance at September 30 | $ | (73,360) |  | $ | 344 |  | $ | (10,070) |  | $ | (83,086) |  |  | $ | (127,258) |  | $ | 268 |  | $ | (27,064) |  | $ | (154,054) |

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- 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 + Details
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