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Note 21 - Other Comprehensive Income (Loss) (Tables) | 9 Months Ended
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Sep. 30, 2024
Notes Tables |
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block] |
|  | For the Three Months Ended |
|  | September 30, 2024 |  |  | September 30, 2023 |
|  |  |  |  |  | Tax |  |  |  |  |  |  |  |  |  |  | Tax |  |  |  |  |
|  | Pre-Tax |  |  | (Expense) |  |  | After-Tax |  |  | Pre-Tax |  |  | (Expense) |  |  | After-Tax |
(dollars in thousands) |  | Amount |  |  | Benefit |  |  | Amount |  |  | Amount |  |  | Benefit |  |  | Amount |
Debt Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  | $ | 19,497 |  |  | $ | (4,894 | ) |  | $ | 14,603 |  |  | $ | (19,075 | ) |  | $ | 4,789 |  |  | $ | (14,286 | )
Less: reclassification adjustment from amortization of securities transferred from AFS to HTM (1) |  |  | 66 |  |  |  | (16 | ) |  |  | 50 |  |  |  | 80 |  |  |  | (20 | ) |  |  | 60 |
Less: reclassification adjustment for net realized losses (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 19,431 |  |  |  | (4,878 | ) |  |  | 14,553 |  |  |  | (19,155 | ) |  |  | 4,809 |  |  |  | (14,346 | )
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (616 | ) |  |  | 706 |  |  |  | 90 |  |  |  | 1,216 |  |  |  | (305 | ) |  |  | 911 |
Less: reclassified AOCI gain (loss) into interest expense (3) |  |  | 253 |  |  |  | (64 | ) |  |  | 189 |  |  |  | 205 |  |  |  | (51 | ) |  |  | 154 |
Net change |  |  | (869 | ) |  |  | 770 |  |  |  | (99 | ) |  |  | 1,011 |  |  |  | (254 | ) |  |  | 757 |
Other Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (3,068 | ) |  |  | 219 |  |  |  | (2,849 | ) |  |  | 1,133 |  |  |  | (285 | ) |  |  | 848 |
Less: reclassified AOCI gain (loss) into interest expense (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | (3,068 | ) |  |  | 219 |  |  |  | (2,849 | ) |  |  | 1,133 |  |  |  | (285 | ) |  |  | 848 |
Other comprehensive income (loss) |  | $ | 15,494 |  |  | $ | (3,889 | ) |  | $ | 11,605 |  |  | $ | (17,011 | ) |  | $ | 4,270 |  |  | $ | (12,741 | )
|  | For the Nine Months Ended |
|  | September 30, 2024 |  |  | September 30, 2023 |
|  |  |  |  |  | Tax |  |  |  |  |  |  |  |  |  |  | Tax |  |  |  |  |
|  | Pre-Tax |  |  | (Expense) |  |  | After-Tax |  |  | Pre-Tax |  |  | (Expense) |  |  | After-Tax |
(dollars in thousands) |  | Amount |  |  | Benefit |  |  | Amount |  |  | Amount |  |  | Benefit |  |  | Amount |
Debt Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  | $ | 14,899 |  |  | $ | (3,740 | ) |  | $ | 11,159 |  |  | $ | (23,782 | ) |  | $ | 5,970 |  |  | $ | (17,812 | )
Less: reclassification adjustment from amortization of securities transferred from AFS to HTM |  |  | 207 |  |  |  | (52 | ) |  |  | 155 |  |  |  | 251 |  |  |  | (63 | ) |  |  | 188 |
Less: reclassification adjustment for net realized losses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 14,692 |  |  |  | (3,688 | ) |  |  | 11,004 |  |  |  | (24,033 | ) |  |  | 6,033 |  |  |  | (18,000 | )
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | 625 |  |  |  | 22 |  |  |  | 647 |  |  |  | 1,216 |  |  |  | (305 | ) |  |  | 911 |
Less: reclassified AOCI gain (loss) into interest expense (3) |  |  | 785 |  |  |  | (197 | ) |  |  | 588 |  |  |  | 205 |  |  |  | (51 | ) |  |  | 154 |
Net change |  |  | (160 | ) |  |  | 219 |  |  |  | 59 |  |  |  | 1,011 |  |  |  | (254 | ) |  |  | 757 |
Other Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (872 | ) |  |  | 40 |  |  |  | (832 | ) |  |  | 3,206 |  |  |  | (805 | ) |  |  | 2,401 |
Less: reclassified AOCI gain (loss) into interest expense (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | (872 | ) |  |  | 40 |  |  |  | (832 | ) |  |  | 3,206 |  |  |  | (805 | ) |  |  | 2,401 |
Other comprehensive income (loss) |  | $ | 13,660 |  |  | $ | (3,429 | ) |  | $ | 10,231 |  |  | $ | (19,816 | ) |  | $ | 4,974 |  |  | $ | (14,842 | )
|  |  |  |  |  | Net Unrealized |  |  | Net Unrealized |  |  |  |  |
|  | Net Unrealized |  |  | Gains (Losses) on |  |  | Gains (Losses) |  |  |  |  |
|  | Gains (Losses) on |  |  | Cash Flow |  |  | on Other |  |  |  |  |
(dollars in thousands) |  | Debt Securities (1) |  |  | Hedges (1) |  |  | Derivatives (1) |  |  | AOCI (1) |
For the Three Months Ended September 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at June 30, 2024 |  | $ | (76,707 | ) |  | $ | (79 | ) |  | $ | 1,757 |  |  | $ | (75,029 | )
Other comprehensive income (loss) before reclassifications |  |  | 14,603 |  |  |  | 90 |  |  |  | (2,849 | ) |  |  | 11,844 |
Less: Amounts reclassified from AOCI |  |  | 50 |  |  |  | 189 |  |  |  | — |  |  |  | 239 |
Other comprehensive income (loss) |  |  | 14,553 |  |  |  | (99 | ) |  |  | (2,849 | ) |  |  | 11,605 |
Balance at September 30, 2024 |  | $ | (62,154 | ) |  |  | (178 | ) |  |  | (1,092 | ) |  |  | (63,424 | )
For the Nine Months Ended September 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2023 |  | $ | (73,158 | ) |  | $ | (237 | ) |  | $ | (260 | ) |  | $ | (73,655 | )
Other comprehensive income (loss) before reclassifications |  |  | 11,159 |  |  |  | 647 |  |  |  | (832 | ) |  |  | 10,974 |
Less: Amounts reclassified from AOCI |  |  | 155 |  |  |  | 588 |  |  |  | — |  |  |  | 743 |
Other comprehensive income (loss) |  |  | 11,004 |  |  |  | 59 |  |  |  | (832 | ) |  |  | 10,231 |
Balance at September 30, 2024 |  | $ | (62,154 | ) |  |  | (178 | ) |  |  | (1,092 | ) |  |  | (63,424 | )
For the Three Months Ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at June 30, 2023 |  | $ | (102,201 | ) |  | $ | — |  |  | $ | 1,459 |  |  | $ | (100,742 | )
Other comprehensive income (loss) before reclassifications |  |  | (14,286 | ) |  |  | 911 |  |  |  | 848 |  |  |  | (12,527 | )
Less: Amounts reclassified from AOCI |  |  | 60 |  |  |  | 154 |  |  |  | — |  |  |  | 214 |
Other comprehensive income (loss) |  |  | (14,346 | ) |  |  | 757 |  |  |  | 848 |  |  |  | (12,741 | )
Balance at September 30, 2023 |  | $ | (116,547 | ) |  |  | 757 |  |  |  | 2,307 |  |  |  | (113,483 | )
For the Nine Months Ended September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2022 |  | $ | (98,547 | ) |  | $ | — |  |  | $ | (94 | ) |  | $ | (98,641 | )
Other comprehensive income (loss) before reclassifications |  |  | (17,812 | ) |  |  | 911 |  |  |  | 2,401 |  |  |  | (14,500 | )
Less: Amounts reclassified from AOCI |  |  | 188 |  |  |  | 154 |  |  |  | — |  |  |  | 342 |
Other comprehensive income (loss) |  |  | (18,000 | ) |  |  | 757 |  |  |  | 2,401 |  |  |  | (14,842 | )
Balance at September 30, 2023 |  | $ | (116,547 | ) |  | $ | 757 |  |  | $ | 2,307 |  |  | $ | (113,483 | )

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