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Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2025

Equity [Abstract]

Components of Other Comprehensive Income (Loss) and Related Tax Effects

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

Components of Accumulated Other Comprehensive Loss

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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Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20

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Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

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