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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

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

X

- References

No definition available.

+ Details

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X

- 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

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