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Note 20 - Other Comprehensive Income (Loss) | 6 Months Ended
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Jun. 30, 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 |
|  | June 30, 2025 |  |  | June 30, 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 |  | $ | 4,628 |  |  | $ | (1,161 | ) |  | $ | 3,467 |  |  | $ | (1,153 | ) |  | $ | 290 |  |  | $ | (863 | )
Less: reclassification adjustment from amortization of securities transferred from AFS to HTM (1) |  |  | 42 |  |  |  | (10 | ) |  |  | 32 |  |  |  | 68 |  |  |  | (17 | ) |  |  | 51 |
Less: reclassification adjustment for net realized losses (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 4,586 |  |  |  | (1,151 | ) |  |  | 3,435 |  |  |  | (1,221 | ) |  |  | 307 |  |  |  | (914 | )
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (147 | ) |  |  | 37 |  |  |  | (110 | ) |  |  | 295 |  |  |  | (109 | ) |  |  | 186 |
Less: reclassified AOCI gain (loss) into interest expense (3) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 270 |  |  |  | (68 | ) |  |  | 202 |
Net change |  |  | (147 | ) |  |  | 37 |  |  |  | (110 | ) |  |  | 25 |  |  |  | (41 | ) |  |  | (16 | )
Other Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | 110 |  |  |  | (28 | ) |  |  | 82 |  |  |  | 164 |  |  |  | (7 | ) |  |  | 157 |
Less: reclassified AOCI gain (loss) into interest expense (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 110 |  |  |  | (28 | ) |  |  | 82 |  |  |  | 164 |  |  |  | (7 | ) |  |  | 157 |
Other comprehensive income (loss) |  | $ | 4,549 |  |  | $ | (1,142 | ) |  | $ | 3,407 |  |  | $ | (1,032 | ) |  | $ | 259 |  |  | $ | (773 | )
(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.
|  | For the Six months ended |
|  | June 30, 2025 |  |  | June 30, 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 |  | $ | 18,855 |  |  | $ | (4,733 | ) |  | $ | 14,122 |  |  | $ | (4,597 | ) |  | $ | 1,154 |  |  | $ | (3,443 | )
Less: reclassification adjustment from amortization of securities transferred from AFS to HTM (1) |  |  | 95 |  |  |  | (24 | ) |  |  | 71 |  |  |  | 142 |  |  |  | (36 | ) |  |  | 106 |
Less: reclassification adjustment for net realized losses (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 18,760 |  |  |  | (4,709 | ) |  |  | 14,051 |  |  |  | (4,739 | ) |  |  | 1,190 |  |  |  | (3,549 | )
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (609 | ) |  |  | 153 |  |  |  | (456 | ) |  |  | 1,241 |  |  |  | (685 | ) |  |  | 556 |
Less: reclassified AOCI gain (loss) into interest expense (3) |  |  | (22 | ) |  |  | 6 |  |  |  | (16 | ) |  |  | 532 |  |  |  | (134 | ) |  |  | 398 |
Net change |  |  | (587 | ) |  |  | 147 |  |  |  | (440 | ) |  |  | 709 |  |  |  | (551 | ) |  |  | 158 |
Other Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (123 | ) |  |  | 31 |  |  |  | (92 | ) |  |  | 2,195 |  |  |  | (178 | ) |  |  | 2,017 |
Less: reclassified AOCI gain (loss) into interest expense (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | (123 | ) |  |  | 31 |  |  |  | (92 | ) |  |  | 2,195 |  |  |  | (178 | ) |  |  | 2,017 |
Other comprehensive income (loss) |  | $ | 18,050 |  |  | $ | (4,531 | ) |  | $ | 13,519 |  |  | $ | (1,835 | ) |  | $ | 461 |  |  | $ | (1,374 | )
(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 June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at March 31, 2025 |  | $ | (63,108 | ) |  | $ | (3 | ) |  | $ | (143 | ) |  | $ | (63,254 | )
Other comprehensive income (loss) before reclassifications |  |  | 3,467 |  |  |  | (110 | ) |  |  | 82 |  |  |  | 3,439 |
Less: Amounts reclassified from AOCI |  |  | 32 |  |  |  | — |  |  |  | — |  |  |  | 32 |
Other comprehensive income (loss) |  |  | 3,435 |  |  |  | (110 | ) |  |  | 82 |  |  |  | 3,407 |
Balance at June 30, 2025 |  | $ | (59,673 | ) |  |  | (113 | ) |  |  | (61 | ) |  |  | (59,847 | )
For the Three Months Ended June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at March 31, 2024 |  | $ | (75,793 | ) |  | $ | (63 | ) |  | $ | 1,600 |  |  | $ | (74,256 | )
Other comprehensive income (loss) before reclassifications |  |  | (863 | ) |  |  | 186 |  |  |  | 157 |  |  |  | (520 | )
Less: Amounts reclassified from AOCI |  |  | 51 |  |  |  | 202 |  |  |  | — |  |  |  | 253 |
Other comprehensive income (loss) |  |  | (914 | ) |  |  | (16 | ) |  |  | 157 |  |  |  | (773 | )
Balance at June 30, 2024 |  | $ | (76,707 | ) |  |  | (79 | ) |  |  | 1,757 |  |  |  | (75,029 | )
For the six months ended June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2024 |  | $ | (73,724 | ) |  | $ | 327 |  |  | $ | 31 |  |  | $ | (73,366 | )
Other comprehensive income (loss) before reclassifications |  |  | 14,122 |  |  |  | (456 | ) |  |  | (92 | ) |  |  | 13,574 |
Less: Amounts reclassified from AOCI |  |  | 71 |  |  |  | (16 | ) |  |  | — |  |  |  | 55 |
Other comprehensive income (loss) |  |  | 14,051 |  |  |  | (440 | ) |  |  | (92 | ) |  |  | 13,519 |
Balance at June 30, 2025 |  | $ | (59,673 | ) |  |  | (113 | ) |  |  | (61 | ) |  |  | (59,847 | )
For the Six Months Ended June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2023 |  | $ | (73,158 | ) |  | $ | (237 | ) |  | $ | (260 | ) |  | $ | (73,655 | )
Other comprehensive income (loss) before reclassifications |  |  | (3,443 | ) |  |  | 556 |  |  |  | 2,017 |  |  |  | (870 | )
Less: Amounts reclassified from AOCI |  |  | 106 |  |  |  | 398 |  |  |  | — |  |  |  | 504 |
Other comprehensive income (loss) |  |  | (3,549 | ) |  |  | 158 |  |  |  | 2,017 |  |  |  | (1,374 | )
Balance at June 30, 2024 |  | $ | (76,707 | ) |  | $ | (79 | ) |  | $ | 1,757 |  |  | $ | (75,029 | )
(1) | All amounts net of tax.

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