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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 31, 2025

AOCI Attributable to Parent [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents the activity and accumulated balances for components of other comprehensive income (loss):

						Unrealized Gains (Losses) on Debt Securities
(dollars in thousands)						Available-for-Sale						Held-to-Maturity						Derivatives						Total
Three Months Ended March 31, 2025
Balance, December 31, 2024						$	(39,408)					$	(7,119)					$	(238)					$	(46,765)
Other comprehensive income before reclassifications						11,085						—						1						11,086
Reclassifications						—						504						(36)						468
Other comprehensive income (loss), before tax						11,085						504						(35)						11,554
Income tax expense (benefit)						3,104						141						(10)						3,235
Other comprehensive income (loss), after tax						7,981						363						(25)						8,319
Balance, March 31, 2025						$	(31,427)					$	(6,756)					$	(263)					$	(38,446)
Three Months Ended March 31, 2024
Balance, December 31, 2023						$	(48,579)					$	(8,549)					$	(35)					$	(57,163)
Other comprehensive income (loss) before reclassifications						(2,255)						—						64						(2,191)
Reclassifications						3,382						501						(132)						3,751
Other comprehensive income (loss), before tax						1,127						501						(68)						1,560
Income tax expense (benefit)						322						143						(20)						445
Other comprehensive income (loss), after tax						805						358						(48)						1,115
Balance, March 31, 2024						$	(47,774)					$	(8,191)					$	(83)					$	(56,048)

Reclassifications from accumulated other comprehensive income (loss) for unrealized gains (losses) on debt securities available-for-sale are included in either gains (losses) on sales of securities or provision for credit losses in the accompanying consolidated statements of income.

Reclassifications from accumulated other comprehensive income (loss) for unrealized gains on debt securities held-to-maturity are included in securities interest income in the accompanying consolidated statements of income.

Reclassifications from accumulated other comprehensive income (loss) for the fair value of derivative financial instruments represent net interest payments received or made on derivatives designated as cash flow hedges. See Note 7 for additional information.

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- References

No definition available.

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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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