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Note 20 - Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 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 |
|  | September 30, 2025 |  |  | September 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 |  | $ | 7,440 |  |  | $ | (1,868 | ) |  | $ | 5,572 |  |  | $ | 19,497 |  |  | $ | (4,894 | ) |  | $ | 14,603 |
Less: reclassification adjustment from amortization of securities transferred from AFS to HTM (1) |  |  | 39 |  |  |  | (10 | ) |  |  | 29 |  |  |  | 66 |  |  |  | (16 | ) |  |  | 50 |
Less: reclassification adjustment for net realized losses (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 7,401 |  |  |  | (1,858 | ) |  |  | 5,543 |  |  |  | 19,431 |  |  |  | (4,878 | ) |  |  | 14,553 |
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | 77 |  |  |  | (19 | ) |  |  | 58 |  |  |  | (616 | ) |  |  | 706 |  |  |  | 90 |
Less: reclassified AOCI gain (loss) into interest expense (3) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 253 |  |  |  | (64 | ) |  |  | 189 |
Net change |  |  | 77 |  |  |  | (19 | ) |  |  | 58 |  |  |  | (869 | ) |  |  | 770 |  |  |  | (99 | )
Other Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (123 | ) |  |  | 31 |  |  |  | (92 | ) |  |  | (3,068 | ) |  |  | 219 |  |  |  | (2,849 | )
Less: reclassified AOCI gain (loss) into interest expense (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | (123 | ) |  |  | 31 |  |  |  | (92 | ) |  |  | (3,068 | ) |  |  | 219 |  |  |  | (2,849 | )
Other comprehensive income (loss) |  | $ | 7,355 |  |  | $ | (1,846 | ) |  | $ | 5,509 |  |  | $ | 15,494 |  |  | $ | (3,889 | ) |  | $ | 11,605 |
(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 nine months ended |
|  | September 30, 2025 |  |  | September 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 |  | $ | 26,294 |  |  | $ | (6,600 | ) |  | $ | 19,694 |  |  | $ | 14,899 |  |  | $ | (3,740 | ) |  | $ | 11,159 |
Less: reclassification adjustment from amortization of securities transferred from AFS to HTM (1) |  |  | 133 |  |  |  | (33 | ) |  |  | 100 |  |  |  | 207 |  |  |  | (52 | ) |  |  | 155 |
Less: reclassification adjustment for net realized losses (2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | 26,161 |  |  |  | (6,567 | ) |  |  | 19,594 |  |  |  | 14,692 |  |  |  | (3,688 | ) |  |  | 11,004 |
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (532 | ) |  |  | 134 |  |  |  | (398 | ) |  |  | 625 |  |  |  | 22 |  |  |  | 647 |
Less: reclassified AOCI gain (loss) into interest expense (3) |  |  | (22 | ) |  |  | 6 |  |  |  | (16 | ) |  |  | 785 |  |  |  | (197 | ) |  |  | 588 |
Net change |  |  | (510 | ) |  |  | 128 |  |  |  | (382 | ) |  |  | (160 | ) |  |  | 219 |  |  |  | 59 |
Other Derivatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Change in fair value |  |  | (246 | ) |  |  | 62 |  |  |  | (184 | ) |  |  | (872 | ) |  |  | 40 |  |  |  | (832 | )
Less: reclassified AOCI gain (loss) into interest expense (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net change |  |  | (246 | ) |  |  | 62 |  |  |  | (184 | ) |  |  | (872 | ) |  |  | 40 |  |  |  | (832 | )
Other comprehensive income (loss) |  | $ | 25,405 |  |  | $ | (6,377 | ) |  | $ | 19,028 |  |  | $ | 13,660 |  |  | $ | (3,429 | ) |  | $ | 10,231 |
(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 September 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at June 30, 2025 |  | $ | (59,673 | ) |  | $ | (113 | ) |  | $ | (61 | ) |  | $ | (59,847 | )
Other comprehensive income (loss) before reclassifications |  |  | 5,572 |  |  |  | 58 |  |  |  | (92 | ) |  |  | 5,538 |
Less: Amounts reclassified from AOCI |  |  | 29 |  |  |  | — |  |  |  | — |  |  |  | 29 |
Other comprehensive income (loss) |  |  | 5,543 |  |  |  | 58 |  |  |  | (92 | ) |  |  | 5,509 |
Balance at September 30, 2025 |  | $ | (54,130 | ) |  |  | (55 | ) |  |  | (153 | ) |  |  | (54,338 | )
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, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2024 |  | $ | (73,724 | ) |  | $ | 327 |  |  | $ | 31 |  |  | $ | (73,366 | )
Other comprehensive income (loss) before reclassifications |  |  | 19,694 |  |  |  | (398 | ) |  |  | (184 | ) |  |  | 19,112 |
Less: Amounts reclassified from AOCI |  |  | 100 |  |  |  | (16 | ) |  |  | — |  |  |  | 84 |
Other comprehensive income (loss) |  |  | 19,594 |  |  |  | (382 | ) |  |  | (184 | ) |  |  | 19,028 |
Balance at September 30, 2025 |  | $ | (54,130 | ) |  |  | (55 | ) |  |  | (153 | ) |  |  | (54,338 | )
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 | )
(1) | All amounts net of tax.

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