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Note 20 - Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2025

Notes Tables

Comprehensive Income (Loss) [Table Text Block]

		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

		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

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

						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	)

X

- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20

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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 1
-Section 45
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1

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