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Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2025

Other Comprehensive Income (Loss)

Other Comprehensive Income (Loss)

Note 9 – Other Comprehensive Income (Loss)

U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities are reported as a separate component of the shareholders' equity section of the consolidated balance sheets, such items, along with net income, are components of comprehensive income (loss).

The components of other comprehensive income (loss) and related tax effects are as follows for the periods indicated:

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​

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For the Three Months Ended

​

September 30, 2025

September 30, 2024

​

​

(In thousands)

​

​

Pre-Tax

​

Tax

​

After-Tax

​

Pre-Tax

​

Tax

​

After-Tax

​

​

Amount

​

Expense

​

Amount

​

Amount

​

(Expense) Benefit

​

Amount

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Change in fair value of available-for-sale securities

​

$

2,379

​

$

(599)

​

$

1,780

​

$

7,274

​

$

(1,957)

​

$

5,317

Less: Reclassification adjustment for net realized (losses) gains in net income

​

​

—

​

​

—

​

​

—

​

​

(1,868)

​

​

542

​

​

(1,326)

Net change in fair value of available-for-sale securities

​

​

2,379

​

​

(599)

​

​

1,780

​

​

5,406

​

​

(1,415)

​

​

3,991

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Change in fair value of cash flow hedges

​

​

1,653

​

​

(413)

​

​

1,240

​

​

—

​

​

—

​

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total other comprehensive income (loss)

​

$

4,032

​

$

(1,012)

​

$

3,020

​

$

5,406

​

$

(1,415)

​

$

3,991

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

For the Nine Months Ended

​

September 30, 2025

September 30, 2024

​

​

(In thousands)

​

​

Pre-Tax

​

Tax

​

After-Tax

​

Pre-Tax

​

Tax

​

After-Tax

​

​

Amount

​

Expense

​

Amount

​

Amount

​

(Expense) Benefit

​

Amount

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Change in fair value of available-for-sale securities

​

$

5,077

​

$

(1,272)

​

$

3,805

​

$

8,309

​

$

(2,231)

​

$

6,078

Less: Reclassification adjustment for net realized (losses) gains in net income

​

​

—

​

​

—

​

​

—

​

​

(1,868)

​

​

543

​

​

(1,325)

Net change in fair value of available-for-sale securities

​

​

5,077

​

​

(1,272)

​

​

3,805

​

​

6,441

​

​

(1,688)

​

​

4,753

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Change in fair value of cash flow hedge

​

​

1,653

​

​

(413)

​

​

1,240

​

​

—

​

​

—

​

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total other comprehensive income (loss)

​

$

6,730

​

$

(1,685)

​

$

5,045

​

$

6,441

​

$

(1,688)

​

$

4,753

​

The following table presents the components of accumulated other comprehensive loss as of September 30, 2025 and December 31, 2024:

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​	​	​	​	​	​	​
​	​	As of
​	​	September 30, 2025		​	December 31, 2024
​	​	(In thousands)
​	​	​	​	​	​	​
Net unrealized holding losses on available-for-sale securities, net of tax	​	$	(3,582)	​	$	(7,387)
Net change in fair value of cash flow hedge, net of tax	​	​	1,240	​	​	—
Unrecognized director pension plan benefits, net of tax	​	​	(780)	​	​	(780)
Total accumulated other comprehensive loss	​	$	(3,122)	​	$	(8,167)

​

X

- References

No definition available.

+ Details

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
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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

+ Details

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Namespace Prefix:	us-gaap_
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