XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.25.1

Note 20 - Other Comprehensive Income (Loss) | 3 Months Ended
--- | ---
Mar. 31, 2025
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | NOTE 20 Other Comprehensive Income (Loss) The following tables present a reconciliation of the changes in the components of other comprehensive income and loss for the periods indicated, including the amount of tax (expense) benefit allocated to each component:
|  | For the three months ended |
|  | March 31, 2025 |  |  | March 31, 2024 |
|  |  |  |  |  | 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 |  | $ | 14,227 |  |  | $ | (3,571 | ) |  | $ | 10,656 |  |  | $ | (3,443 | ) |  | $ | 864 |  |  | $ | (2,579 | )
Less: reclassification adjustment from amortization of securities transferred from AFS to HTM (1) |  |  | 53 |  |  |  | (13 | ) |  |  | 40 |  |  |  | 74 |  |  |  | (18 | ) |  |  | 56 |
Less: reclassification adjustment for net realized losses (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 14,174 |  |  |  | (3,558 | ) |  |  | 10,616 |  |  |  | (3,517 | ) |  |  | 882 |  |  |  | (2,635 | )
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (463 | ) |  |  | 117 |  |  |  | (346 | ) |  |  | 946 |  |  |  | (576 | ) |  |  | 370 |
Less: reclassified AOCI gain (loss) into interest expense (3) |  |  | (22 | ) |  |  | 6 |  |  |  | (16 | ) |  |  | 262 |  |  |  | (66 | ) |  |  | 196 |
Net change |  |  | (441 | ) |  |  | 111 |  |  |  | (330 | ) |  |  | 684 |  |  |  | (510 | ) |  |  | 174 |
Other Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (232 | ) |  |  | 58 |  |  |  | (174 | ) |  |  | 2,031 |  |  |  | (171 | ) |  |  | 1,860 |
Less: reclassified AOCI gain (loss) into interest expense (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | (232 | ) |  |  | 58 |  |  |  | (174 | ) |  |  | 2,031 |  |  |  | (171 | ) |  |  | 1,860 |
Other comprehensive income (loss) |  | $ | 13,501 |  |  | $ | (3,389 | ) |  | $ | 10,112 |  |  | $ | (802 | ) |  | $ | 201 |  |  | $ | (601 | )
(1) | Reclassified into taxable and/or exempt from federal income taxes interest income on investment securities on the consolidated statements of income. Refer to “NOTE 3 Investment Securities” for further details.
(2) | Reclassified into net gains (losses) on investment securities in the consolidated statements of income. Refer to “NOTE 3 Investment Securities” for further details.
(3) | Reclassified into interest expense on short-term borrowings on the consolidated statements of income. Refer to “NOTE 18 Derivative Instruments” for further details.
(4) | Reclassified into interest income on loans, including fees and/or interest income on taxable investment securities on the consolidated statements of income. Refer to “NOTE 18 Derivative Instruments” for further details.
|  |  |  |  |  | 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 March 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2024 |  | $ | (73,724 | ) |  | $ | 327 |  |  | $ | 31 |  |  | $ | (73,366 | )
Other comprehensive income (loss) before reclassifications |  |  | 10,656 |  |  |  | (346 | ) |  |  | (174 | ) |  |  | 10,136 |
Less: Amounts reclassified from AOCI |  |  | 40 |  |  |  | (16 | ) |  |  | — |  |  |  | 24 |
Other comprehensive income (loss) |  |  | 10,616 |  |  |  | (330 | ) |  |  | (174 | ) |  |  | 10,112 |
Balance at March 31, 2025 |  | $ | (63,108 | ) |  |  | (3 | ) |  |  | (143 | ) |  |  | (63,254 | )
For the Three Months Ended March 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2023 |  | $ | (73,158 | ) |  | $ | (237 | ) |  | $ | (260 | ) |  | $ | (73,655 | )
Other comprehensive income (loss) before reclassifications |  |  | (2,579 | ) |  |  | 370 |  |  |  | 1,860 |  |  |  | (349 | )
Less: Amounts reclassified from AOCI |  |  | 56 |  |  |  | 196 |  |  |  | — |  |  |  | 252 |
Other comprehensive income (loss) |  |  | (2,635 | ) |  |  | 174 |  |  |  | 1,860 |  |  |  | (601 | )
Balance at March 31, 2024 |  | $ | (75,793 | ) |  |  | (63 | ) |  |  | 1,600 |  |  |  | (74,256 | )
(1) | All amounts net of tax.

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
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration