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Derivative Financial Instruments | 6 Months Ended
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Jun. 30, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Derivative Financial Instruments | Derivative Financial Instruments We are required to record derivatives on our interim Condensed Consolidated Statements of Financial Condition as assets and liabilities measured at their fair value. The accounting for increases and decreases in the value of derivatives depends upon the use of derivatives and whether the derivatives qualify for hedge accounting. Our derivative financial instruments according to the type of hedge in which they are designated follows:
| June 30, 2025
| Notional Amount |  | Average Maturity (years) |  | Fair Value
| (Dollars in thousands)
Fair value hedge designation |  |  |  |  |
Pay-fixed interest rate swap agreement - commercial | $ | 5,446 |  |  | 3.9 |  | $ | 214 |
Pay-fixed interest rate swap agreements - securities available for sale | 148,895 |  |  | 2.4 |  | 9,093 |
Pay-fixed interest rate swap agreements - installment | 100,000 |  |  | 1.9 |  | (902) |
Pay-fixed interest rate swap agreements - mortgage | 127,000 |  |  | 2.0 |  | (1,181) |
Interest rate cap agreements - securities available for sale | 40,970 |  |  | 2.8 |  | 94 |
Total | $ | 422,311 |  |  | 2.2 |  | $ | 7,318 |
Cash flow hedge designation |  |  |  |  |
Interest rate floor agreements - commercial | $ | 425,000 |  |  | 2.0 |  | $ | 5,779 |
Interest rate cap agreements - short-term funding liabilities | 25,000 |  |  | 2.9 |  | 101 |
Total | 450,000 |  |  | 2.1 |  | 5,880 |
No hedge designation |  |  |  |  |
Rate-lock mortgage loan commitments | $ | 27,787 |  |  | 0.1 |  | $ | 371 |
Mandatory commitments to sell mortgage loans | 39,425 |  |  | 0.1 |  | (132) |
Pay-fixed interest rate swap agreements - commercial | 606,325 |  |  | 4.8 |  | (1,543) |
Pay-variable interest rate swap agreements - commercial | 606,325 |  |  | 4.8 |  | 1,543 |
Total | $ | 1,279,862 |  |  | 4.5 |  | $ | 239 |
| December 31, 2024
| Notional Amount |  | Average Maturity (years) |  | Fair Value
| (Dollars in thousands)
Fair value hedge designation |  |  |  |  |
Pay-fixed interest rate swap agreement - commercial | $ | 5,647 |  |  | 4.4 |  | $ | 361 |
Pay-fixed interest rate swap agreements - securities available for sale | 148,895 |  |  | 2.8 |  | 13,265 |
Pay-fixed interest rate swap agreements - installment | 100,000 |  |  | 2.4 |  | 77 |
Pay-fixed interest rate swap agreements - mortgage | 147,000 |  |  | 2.2 |  | 283 |
Interest rate cap agreements - securities available for sale | 40,970 |  |  | 3.3 |  | 334 |
Total | $ | 442,512 |  |  | 2.6 |  | $ | 14,320 |
Cash flow hedge designation |  |  |  |  |
Interest rate floor agreements - commercial | $ | 375,000 |  |  | 2.3 |  | $ | 3,642 |
Interest rate cap agreements - short-term funding liabilities | 25,000 |  |  | 3.4 |  | 312 |
Total | 400,000 |  |  | 2.1 |  | 3,954 |
No hedge designation |  |  |  |  |
Rate-lock mortgage loan commitments | 12,703 |  |  | 0.1 |  | 100 |
Mandatory commitments to sell mortgage loans | 19,874 |  |  | 0.1 |  | 62 |
Pay-fixed interest rate swap agreements - commercial | 538,053 |  |  | 5.0 |  | 13,325 |
Pay-variable interest rate swap agreements - commercial | 538,053 |  |  | 5.0 |  | (13,325) |
Total | $ | 1,108,683 |  |  | 4.9 |  | $ | 162 |
We have established management objectives and strategies that include interest-rate risk parameters for maximum fluctuations in net interest income and market value of portfolio equity. We monitor our interest rate risk position via simulation modeling reports. The goal of our asset/liability management efforts is to maintain profitable financial leverage within established risk parameters. We have entered into pay-fixed interest rate swaps and caps to protect a portion of the fair value of a certain fixed rate commercial loan and certain mortgage and installment loans (‘‘Fair Value Hedge – Portfolio Loans’’). As a result, changes in the fair values of the pay-fixed interest rate swaps and caps are expected to offset changes in the fair values of the fixed rate portfolio loans due to fluctuations in interest rates. We record the fair values of Fair Value Hedge – Portfolio Loans in accrued income and other assets and accrued expenses and other liabilities on our interim Condensed Consolidated Statements of Financial Condition. The hedged items (a fixed rate commercial loan and certain fixed rate mortgage and installment loans) are also recorded at fair value which offsets the adjustment to the Fair Value Hedge – Portfolio Loans. On an ongoing basis, we adjust our interim Condensed Consolidated Statements of Financial Condition to reflect the then current fair values of both the Fair Value Hedge – Portfolio Loans and the hedged items. The related gains or losses are reported in interest income – interest and fees on loans in our interim Condensed Consolidated Statements of Operations. During the second quarter of 2023 we terminated the interest rate cap that was previously hedging certain installment loans. The remaining unrealized gain on this terminated interest cap is being amortized into earnings over the original life of the interest rate cap. We have entered into pay-fixed interest rate swap and interest rate cap agreements to protect a portion of the fair value of certain securities available for sale (‘‘Fair Value Hedge – AFS Securities’’). As a result, the change in the fair value of the pay-fixed interest rate swap and interest rate cap agreements is expected to offset a portion of the change in the fair value of the fixed rate securities available for sale due to fluctuations in interest rates. We record the fair value of Fair Value Hedge – AFS Securities in accrued income and other assets and accrued expenses and other liabilities on our interim Condensed Consolidated Statements of Financial Condition. The hedged items (fixed rate securities available for sale) are also recorded at fair value which offsets the adjustment to the Fair Value Hedge – AFS Securities. On an ongoing basis, we adjust our interim Condensed Consolidated Statements of Financial Condition to reflect the then current fair value of both the Fair Value Hedge – AFS Securities and the hedged item. The related gains or losses are reported in interest income – interest on securities – tax-exempt in our interim Condensed Consolidated Statements of Operations. During the first quarter of 2024, we had entered into a pay-variable interest rate swap, whereby the counterparty owned the right to cancel the trade, to protect a portion of the fair value of a certain Federal Home Loan Bank ("FHLB") advance (‘‘Fair Value Hedge – FHLB Advance’’). As a result, changes in the fair value of the pay-variable interest rate swap was expected to offset changes in the fair value of the fixed rate FHLB advance due to fluctuations in interest rates. We recorded the fair value of the Fair Value Hedge – FHLB Advance in accrued income and other assets and accrued expenses and other liabilities on our interim Condensed Consolidated Statements of Financial Condition. The hedged item (a fixed rate FHLB advance callable at our option) was also recorded at fair value which offset the adjustment to the Fair Value Hedge – FHLB Advance. On an ongoing basis, we adjusted our interim Condensed Consolidated Statements of Financial Condition to reflect the then current fair values of both the Fair Value Hedge – FHLB Advance and the hedged item. The related gains or losses were reported in interest expense – other borrowings and subordinated debt and debentures in our interim Condensed Consolidated Statements of Operations. During the second quarter of 2024, the Fair Value Hedge - FHLB Advance was canceled. The fair value at the cancel date was zero. We have entered into interest rate floor agreements to manage the variability in future expected cash flows of certain commercial loans (‘‘Cash Flow Hedge – Portfolio Loans’’). We record the fair value of Cash Flow Hedge – Portfolio Loans in accrued income and other assets and accrued expenses and other liabilities on our interim Condensed Consolidated Statements of Financial Condition. The changes in the fair value of Cash Flow Hedge - Portfolio Loans are recorded in accumulated other comprehensive loss and are reclassified into the line item in our interim Condensed Consolidated Statements of Operations in which the hedged items are recorded in the same period the hedged items affect earnings. We have entered into an interest rate cap agreement to manage the variability in future expected cash flows of certain short-term funding liabilities (‘‘Cash Flow Hedge – Short-term Funding Liabilities’’). We record the fair value of Cash Flow Hedge – Short-term Funding Liabilities in accrued income and other assets and accrued expenses and other liabilities on our interim Condensed Consolidated Statements of Financial Condition. The changes in the fair value of Cash Flow Hedge - Short-term Funding Liabilities are recorded in accumulated other comprehensive loss and are reclassified into the line item in our interim Condensed Consolidated Statements of Operations in which the hedged items are recorded in the same period the hedged items affect earnings. For Cash Flow Hedges, it is anticipated that as of June 30, 2025, $1.5 million will be reclassified from accumulated other comprehensive loss as a reduction to earnings over the next twelve months. The maximum term of any Cash Flow Hedge at June 30, 2025 is 3.7 years. Certain derivative financial instruments have not been designated as hedges. The fair value of these derivative financial instruments has been recorded on our interim Condensed Consolidated Statements of Financial Condition and is adjusted on an ongoing basis to reflect their then current fair value. The changes in fair value of derivative financial instruments not designated as hedges are recognized in earnings. In the ordinary course of business, we enter into rate-lock mortgage loan commitments with customers (“Rate-Lock Commitments”). These commitments expose us to interest rate risk. We also enter into mandatory commitments to sell mortgage loans (“Mandatory Commitments”) to reduce the impact of price fluctuations of mortgage loans held for sale and Rate-Lock Commitments. Mandatory Commitments help protect our loan sale profit margin from fluctuations in interest rates. The changes in the fair value of Rate-Lock Commitments and Mandatory Commitments are recognized currently as part of net gains on mortgage loans in our interim Condensed Consolidated Statements of Operations. We obtain market prices on Mandatory Commitments and Rate-Lock Commitments. Net gains on mortgage loans, as well as net income may be more volatile as a result of these derivative instruments, which are not designated as hedges. We have a program that allows commercial loan customers to lock in a fixed rate for a longer period of time than we would normally offer for interest rate risk reasons. We will enter into a variable rate commercial loan and an interest rate swap agreement with a customer and then enter into an offsetting interest rate swap agreement with an unrelated party. The interest rate swap agreement fair values will generally move in opposite directions resulting in little or no net impact on our interim Condensed Consolidated Statements of Operations. All of the interest rate swap agreements - commercial with no hedge designation in the table above relate to this program. The following tables illustrate the impact that the derivative financial instruments discussed above have on individual line items in the interim Condensed Consolidated Statements of Financial Condition for the periods presented: Fair Values of Derivative Instruments
| Asset Derivatives |  | Liability Derivatives
| June 30, 2025 |  | December 31, 2024 |  | June 30, 2025 |  | December 31, 2024
| Balance Sheet Location |  | Fair Value |  | Balance Sheet Location |  | Fair Value |  | Balance Sheet Location |  | Fair Value |  | Balance Sheet Location |  | Fair Value
| (In thousands)
Derivatives designated as hedging instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pay-fixed interest rate swap agreements | Other assets |  | $ | 9,391 |  |  | Other assets |  | $ | 14,336 |  |  | Other liabilities |  | $ | 2,167 |  |  | Other liabilities |  | $ | 350 |
Interest rate cap agreements | Other assets |  | 195 |  |  | Other assets |  | 646 |  |  | Other liabilities |  | — |  |  | Other liabilities |  | — |
Interest rate floor agreements | Other assets |  | 5,779 |  |  | Other assets |  | 3,642 |  |  | Other liabilities |  | — |  |  | Other liabilities |  | — |
|  |  | 15,365 |  |  |  |  | 18,624 |  |  |  |  | 2,167 |  |  |  |  | 350 |
Derivatives not designated as hedging instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Rate-lock mortgage loan commitments | Other assets |  | 371 |  |  | Other assets |  | 100 |  |  | Other liabilities |  | — |  |  | Other liabilities |  | — |
Mandatory commitments to sell mortgage loans | Other assets |  | — |  |  | Other assets |  | 62 |  |  | Other liabilities |  | 132 |  |  | Other liabilities |  | — |
Pay-fixed interest rate swap agreements - commercial | Other assets |  | 8,456 |  |  | Other assets |  | 15,799 |  |  | Other liabilities |  | 9,999 |  |  | Other liabilities |  | 2,474 |
Pay-variable interest rate swap agreements - commercial | Other assets |  | 9,999 |  |  | Other assets |  | 2,474 |  |  | Other liabilities |  | 8,456 |  |  | Other liabilities |  | 15,799 |
|  |  | 18,826 |  |  |  |  | 18,435 |  |  |  |  | 18,587 |  |  |  |  | 18,273 |
Total derivatives |  |  | $ | 34,191 |  |  |  |  | $ | 37,059 |  |  |  |  | $ | 20,754 |  |  |  |  | $ | 18,623 |
The effect of derivative financial instruments on the interim Condensed Consolidated Statements of Operations follows:
| Gain (Loss) Recognized in Other Comprehensive Income (loss) (Effective Portion) |  | Location of Loss Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) |  | Loss Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) |  |  |  | Gain (Loss) Recognized in Income
| Three Month Periods Ended June 30, |  |  | Three Month Periods Ended June 30, |  | Location of Gain (Loss) Recognized in Income |  | Three Month Periods Ended June 30,
2025 |  | 2024 |  |  | 2025 |  | 2024 |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  |  |  |  |  | (In thousands)
Fair Value Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pay-fixed interest rate swap agreement - commercial |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | $ | (62) |  |  | $ | (5) |
Pay-fixed interest rate swap agreements - securities available for sale |  |  |  |  |  |  |  |  |  |  | Interest on securities |  | (1,797) |  |  | (694) |
Pay-fixed interest rate swap agreements - Installment |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | (297) |  |  | 220 |
Pay-fixed interest rate swap agreements - Mortgage |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | (499) |  |  | 290 |
Pay-variable interest rate swap agreements - FHLB Advance |  |  |  |  |  |  |  |  |  |  | Interest expense - other borrowings and subordinated debt and debentures |  | — |  |  | 25 |
Interest rate cap agreements - securities available for sale | $ | (85) |  |  | $ | 23 |  |  | Interest on securities |  | $ | (63) |  |  | $ | (56) |  |  | Interest on securities |  | — |  |  | (2) |
Total | $ | (85) |  |  | $ | 23 |  |  |  |  | $ | (63) |  |  | $ | (56) |  |  |  |  | $ | (2,655) |  |  | $ | (166) |
Cash Flow Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate floor agreements - commercial | $ | 385 |  |  | $ | (486) |  |  | Interest and fees on loans |  | $ | (444) |  |  | $ | (293) |  |  | Interest and fees on loans |  | $ | (444) |  |  | $ | (293) |
Interest rate cap agreements - short-term funding liabilities | (69) |  |  | — |  |  | Interest expense |  | (2) |  |  | — |  |  | Interest expense |  | (2) |  |  | — |
Total | $ | 316 |  |  | $ | (486) |  |  |  |  | $ | (446) |  |  | $ | (293) |  |  |  |  | $ | (446) |  |  | $ | (293) |
No hedge designation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Rate-lock mortgage loan commitments |  |  |  |  |  |  |  |  |  |  | Net gains on mortgage loans |  | $ | 3 |  |  | $ | (125) |
Mandatory commitments to sell mortgage loans |  |  |  |  |  |  |  |  |  |  | Net gains on mortgage loans |  | (101) |  |  | 197 |
Pay-fixed interest rate swap agreements - commercial |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | (5,593) |  |  | 579 |
Pay-variable interest rate swap agreements - commercial |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | 5,593 |  |  | (579) |
Total |  |  |  |  |  |  |  |  |  |  |  |  | $ | (98) |  |  | $ | 72 |
| Gain (Loss) Recognized in Other Comprehensive Income (loss) (Effective Portion) |  | Location of Loss Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) |  | Loss Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) |  |  |  | Gain (Loss) Recognized in Income
| Six Month Periods Ended June 30, |  |  | Six Month Periods Ended June 30, |  | Location of Gain (Loss) Recognized in Income |  | Six Month Periods Ended June 30,
2025 |  | 2024 |  |  | 2025 |  | 2024 |  |  | 2025 |  | 2024
|  |  |  |  |  |  |  |  |  |  |  |  | (In thousands)
Fair Value Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pay-fixed interest rate swap agreement - commercial |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | $ | (147) |  |  | $ | 74 |
Pay-fixed interest rate swap agreements - securities available for sale |  |  |  |  |  |  |  |  |  |  | Interest on securities |  | (4,172) |  |  | 854 |
Pay-fixed interest rate swap agreements - installment |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | (979) |  |  | 1,908 |
Pay-fixed interest rate swap agreements - mortgage |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | (1,464) |  |  | 2,292 |
Pay-variable interest rate swap agreements - FHLB Advance |  |  |  |  |  |  |  |  |  |  | Interest expense - other borrowings and subordinated debt and debentures |  | — |  |  | — |
Interest rate cap agreements - securities available for sale | $ | (240) |  |  | $ | 61 |  |  | Interest on securities |  | $ | (117) |  |  | $ | (110) |  |  | Interest on securities |  | — |  |  | 38 |
Total | $ | (240) |  |  | $ | 61 |  |  |  |  | $ | (117) |  |  | $ | (110) |  |  |  |  | $ | (6,762) |  |  | $ | 5,166 |
Cash Flow Hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate floor agreements - commercial | $ | 1,137 |  |  | $ | (2,753) |  |  | Interest and fees on loans |  | $ | (812) |  |  | $ | (505) |  |  | Interest and fees on loans |  | $ | (812) |  |  | $ | (505) |
Interest rate cap agreements - short-term funding liabilities | (200) |  |  | — |  |  | Interest expense |  | (4) |  |  | — |  |  | Interest expense |  | (4) |  |  | — |
Total | $ | 937 |  |  | $ | (2,753) |  |  |  |  | $ | (816) |  |  | $ | (505) |  |  |  |  | $ | (816) |  |  | $ | (505) |
No hedge designation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Rate-lock mortgage loan commitments |  |  |  |  |  |  |  |  |  |  | Net gains on mortgage loans |  | $ | 271 |  |  | $ | (31) |
Mandatory commitments to sell mortgage loans |  |  |  |  |  |  |  |  |  |  | Net gains on mortgage loans |  | (194) |  |  | 426 |
Pay-fixed interest rate swap agreements - commercial |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | (14,868) |  |  | 6,549 |
Pay-variable interest rate swap agreements - commercial |  |  |  |  |  |  |  |  |  |  | Interest and fees on loans |  | 14,868 |  |  | (6,549) |
Total |  |  |  |  |  |  |  |  |  |  |  |  | $ | 77 |  |  | $ | 395 |

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Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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- Definition The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 182 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480401/815-10-55-182 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 185 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480401/815-10-55-185 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 184 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480401/815-10-55-184 Reference 4: 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