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Comprehensive Income | 9 Months Ended
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Sep. 30, 2025
Equity [Abstract] |
Comprehensive Income | Comprehensive Income Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available-for-sale securities, are reported as a separate component of the equity section of the balance sheet identified as AOCI, such items, along with net income, are components of OCI. The components of OCI and related tax effects are as follows:
| Three months ended September 30, |  | Nine months ended September 30,
(in thousands) | 2025 |  | 2024 |  | 2025 |  | 2024
Unrealized holding gains on available for sale securities before reclassifications | $ | 21,158 |  |  | $ | 63,232 |  |  | $ | 64,177 |  |  | $ | 48,438 |
Amounts reclassified out of AOCI: |  |  |  |  |  |  |
Realized gain (loss) on debt securities | 2,124 |  |  | (2) |  |  | 3,266 |  |  | 2,945 |
Total amounts reclassified out of accumulated other comprehensive income (loss) | 2,124 |  |  | (2) |  |  | 3,266 |  |  | 2,945 |
Unrealized holding gains (losses) on available for sale securities after reclassifications | 23,282 |  |  | 63,230 |  |  | 67,443 |  |  | 51,383 |
Tax effect | (6,883) |  |  | (18,692) |  |  | (19,938) |  |  | (15,191) |
Unrealized holding gains (losses) on available for sale securities, net of tax | 16,399 |  |  | 44,538 |  |  | 47,505 |  |  | 36,192 |
Change in unfunded status of the supplemental retirement plans before reclassifications | 165 |  |  | 114 |  |  | 493 |  |  | 344 |
Amounts reclassified out of AOCI: |  |  |  |  |  |  |
Amortization of actuarial losses | (165) |  |  | (114) |  |  | (493) |  |  | (344) |
Total amounts reclassified out of accumulated other comprehensive loss | (165) |  |  | (114) |  |  | (493) |  |  | (344) |
Total other comprehensive income | $ | 16,399 |  |  | $ | 44,538 |  |  | $ | 47,505 |  |  | $ | 36,192 |
The components of AOCI, included in shareholders’ equity, are as follows:
(in thousands) | September 30, 2025 |  | December 31, 2024
Net unrealized loss on available for sale securities | $ | (166,205) |  |  | $ | (233,648) |
Tax effect | 49,137 |  |  | 69,075 |
Unrealized holding loss on available for sale securities, net of tax | (117,068) |  |  | (164,573) |
Unfunded status of the supplemental retirement plans | 16,085 |  |  | 16,085 |
Tax effect | (4,756) |  |  | (4,756) |
Unfunded status of the supplemental retirement plans, net of tax | 11,329 |  |  | 11,329 |
Joint beneficiary agreement liability | 782 |  |  | 782 |
Tax effect | — |  |  | — |
Joint beneficiary agreement liability, net of tax | 782 |  |  | 782 |
Accumulated other comprehensive loss | $ | (104,957) |  |  | $ | (152,462) |

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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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