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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2025
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following tables present the components of other comprehensive income (loss) for the periods presented:
(dollars in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2025 |  |  |  |  |  |
Net change in fair value of investment securities: |  |  |  |  |  |
Net unrealized gains on AFS investment securities arising during the period |  | $ | 11,774 |  |  | $ | 3,104 |  |  | $ | 8,670 |
Less: Reclassification adjustments from AOCI realized in net income |  | 30 |  |  | 8 |  |  | 22 |
Less: Amortization of unrealized losses on investment securities transferred to HTM |  | 1,818 |  |  | 479 |  |  | 1,339 |
Net change in fair value of investment securities |  | 13,622 |  |  | 3,591 |  |  | 10,031 |
Net change in fair value of derivatives: |  |  |  |  |  |
Net unrealized losses arising during the period |  | (583) |  |  | (154) |  |  | (429) |
Other comprehensive income |  | $ | 13,039 |  |  | $ | 3,437 |  |  | $ | 9,602 |
(dollars in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended September 30, 2024 |  |  |  |  |  |
Net change in fair value of investment securities: |  |  |  |  |  |
Net unrealized gains on AFS investment securities arising during the period |  | $ | 27,092 |  |  | $ | 7,150 |  |  | $ | 19,942 |
Less: Amortization of unrealized losses on investment securities transferred to HTM |  | 1,920 |  |  | 507 |  |  | 1,413 |
Net change in fair value of investment securities |  | 29,012 |  |  | 7,657 |  |  | 21,355 |
Net change in fair value of derivatives: |  |  |  |  |  |
Net unrealized losses arising during the period |  | (4,317) |  |  | (1,140) |  |  | (3,177) |
SERP: |  |  |  |  |  |
Amortization of net actuarial gain |  | (2) |  |  | (1) |  |  | (1) |
Other comprehensive income |  | $ | 24,693 |  |  | $ | 6,516 |  |  | $ | 18,177 |
(dollars in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Nine Months Ended September 30, 2025 |  |  |  |  |  |
Net change in fair value of investment securities: |  |  |  |  |  |
Net unrealized gains on AFS investment securities arising during the period |  | $ | 29,408 |  |  | $ | 7,755 |  |  | $ | 21,653 |
Less: Reclassification adjustments from AOCI realized in net income |  | 30 |  |  | 8 |  |  | 22 |
Less: Amortization of unrealized losses on investment securities transferred to HTM |  | 5,143 |  |  | 1,356 |  |  | 3,787 |
Net change in fair value of investment securities |  | 34,581 |  |  | 9,119 |  |  | 25,462 |
Net change in fair value of derivatives: |  |  |  |  |  |
Net unrealized losses arising during the period |  | (4,205) |  |  | (1,109) |  |  | (3,096) |
Other comprehensive income |  | $ | 30,376 |  |  | $ | 8,010 |  |  | $ | 22,366 |
(dollars in thousands) |  | Before Tax |  | Tax Effect |  | Net of Tax
Nine Months Ended September 30, 2024 |  |  |  |  |  |
Net change in fair value of investment securities: |  |  |  |  |  |
Net unrealized gains on AFS investment securities arising during the period |  | $ | 20,427 |  |  | $ | 5,391 |  |  | $ | 15,036 |
Less: Amortization of unrealized losses on investment securities transferred to HTM |  | 5,425 |  |  | 1,432 |  |  | 3,993 |
Net change in fair value of investment securities |  | 25,852 |  |  | 6,823 |  |  | 19,029 |
Net change in fair value of derivatives: |  |  |  |  |  |
Net unrealized losses arising during the period |  | $ | (1,286) |  |  | $ | (340) |  |  | $ | (946) |
SERP: |  |  |  |  |  |
Amortization of net actuarial gain |  | (2) |  |  | (1) |  |  | (1) |
Other comprehensive income |  | $ | 24,564 |  |  | $ | 6,482 |  |  | $ | 18,082 |
The following tables present the changes in each component of accumulated other comprehensive income (loss), net of tax, for the periods presented:
(dollars in thousands) |  | Investment Securities |  | Derivatives |  | SERP |  | AOCI
Three Months Ended September 30, 2025 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (106,060) |  |  | $ | 3,827 |  |  | $ | 575 |  |  | $ | (101,658) |
Other comprehensive income (loss) before reclassifications |  | 8,670 |  |  | (429) |  |  | — |  |  | 8,241 |
Reclassification adjustments from AOCI |  | 1,361 |  |  | — |  |  | — |  |  | 1,361 |
Total other comprehensive income (loss) |  | 10,031 |  |  | (429) |  |  | — |  |  | 9,602 |
Balance at end of period |  | $ | (96,029) |  |  | $ | 3,398 |  |  | $ | 575 |  |  | $ | (92,056) |
(dollars in thousands) |  | Investment Securities |  | Derivatives |  | SERP |  | AOCI
Three Months Ended September 30, 2024 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (130,248) |  |  | $ | 7,260 |  |  | $ | 297 |  |  | $ | (122,691) |
Other comprehensive income (loss) before reclassifications |  | 19,942 |  |  | (3,177) |  |  | — |  |  | 16,765 |
Reclassification adjustments from AOCI |  | 1,413 |  |  | — |  |  | (1) |  |  | 1,412 |
Total other comprehensive income (loss) |  | 21,355 |  |  | (3,177) |  |  | (1) |  |  | 18,177 |
Balance at end of period |  | $ | (108,893) |  |  | $ | 4,083 |  |  | $ | 296 |  |  | $ | (104,514) |
(dollars in thousands) |  | Investment Securities |  | Derivatives |  | SERP |  | AOCI
Nine Months Ended September 30, 2025 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (121,491) |  |  | $ | 6,494 |  |  | $ | 575 |  |  | $ | (114,422) |
Other comprehensive income (loss) before reclassifications |  | 21,653 |  |  | (3,096) |  |  | — |  |  | 18,557 |
Reclassification adjustments from AOCI |  | 3,809 |  |  | — |  |  | — |  |  | 3,809 |
Total other comprehensive income (loss) |  | 25,462 |  |  | (3,096) |  |  | — |  |  | 22,366 |
Balance at end of period |  | $ | (96,029) |  |  | $ | 3,398 |  |  | $ | 575 |  |  | $ | (92,056) |
(dollars in thousands) |  | Investment Securities |  | Derivatives |  | SERP |  | AOCI
Nine Months Ended September 30, 2024 |  |  |  |  |  |  |  |
Balance at beginning of period |  | $ | (127,922) |  |  | $ | 5,029 |  |  | $ | 297 |  |  | $ | (122,596) |
Other comprehensive (loss) income before reclassifications |  | 15,036 |  |  | (946) |  |  | — |  |  | 14,090 |
Reclassification adjustments from AOCI |  | 3,993 |  |  | — |  |  | (1) |  |  | 3,992 |
Total other comprehensive (loss) income |  | 19,029 |  |  | (946) |  |  | (1) |  |  | 18,082 |
Balance at end of period |  | $ | (108,893) |  |  | $ | 4,083 |  |  | $ | 296 |  |  | $ | (104,514) |
The following tables present the amounts reclassified out of each component of AOCI for the periods presented:
|  | Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  | Three Months Ended September 30, |
Details about AOCI Components |  | 2025 |  | 2024 |
Sale of AFS investment securities: |  |  |  |  |  |
Realized loss on sale of AFS investment securities |  | $ | 30 |  |  | $ | — |  |  | Net loss on sale of investment securities
Tax effect |  | (8) |  |  | — |  |  | Income tax benefit
Net of tax |  | 22 |  |  | — |  |  |
Amortization of unrealized losses on investment securities transferred to HTM: |  |  |  |  |  |
Amortization |  | $ | 1,818 |  |  | $ | 1,920 |  |  | Interest and dividends on investment securities
Tax effect |  | (479) |  |  | (507) |  |  | Income tax benefit
Net of tax |  | 1,339 |  |  | 1,413 |  |  |
SERP: |  |  |  |  |  |
Amortization of net actuarial gain |  | — |  |  | (2) |  |  | Other operating expense - other
Tax effect |  | — |  |  | 1 |  |  | Income tax expense
Net of tax |  | — |  |  | (1) |  |  |
Total reclassification adjustments from AOCI for the period, net of tax |  | $ | 1,361 |  |  | $ | 1,412 |  |  |
|  | Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
(dollars in thousands) |  | Nine Months Ended September 30, |
Details about AOCI Components |  | 2025 |  | 2024 |
Sale of AFS investment securities: |  |  |  |  |  |
Realized loss on sale of AFS investment securities |  | $ | 30 |  |  | $ | — |  |  | Net loss on sale of investment securities
Tax effect |  | (8) |  |  | — |  |  | Income tax benefit
Net of tax |  | 22 |  |  | — |  |  |
Amortization of unrealized losses on investment securities transferred to HTM: |  |  |  |  |  |
Amortization |  | $ | 5,143 |  |  | $ | 5,425 |  |  | Interest and dividends on investment securities
Tax effect |  | (1,356) |  |  | (1,432) |  |  | Income tax benefit
Net of tax |  | 3,787 |  |  | 3,993 |  |  |
SERP: |  |  |  |  |  |
Amortization of net actuarial gain |  | — |  |  | (2) |  |  | Other operating expense - other
Tax effect |  | — |  |  | 1 |  |  | Income tax expense
Net of tax |  | — |  |  | (1) |  |  |
Total reclassification adjustments from AOCI for the period, net of tax |  | $ | 3,809 |  |  | $ | 3,992 |  |  |

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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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