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OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 31, 2025

OTHER COMPREHENSIVE INCOME (LOSS)

OTHER COMPREHENSIVE INCOME (LOSS)

6.OTHER COMPREHENSIVE INCOME (LOSS)

Reclassifications out of accumulated other comprehensive income were as follows (dollars in thousands):

​

​	​	​	​	​	​	​	​	​
Details About Accumulated Other	​	​	​	​	​	​	​	Affected Line Item in the Statement
Comprehensive Income Components	​	​	​	​	​	​	​	Where Net Income is Presented
​	​	​	Three Months Ended				​	​
​		​	March 31,				​
​		2025		​	2024		​	​
Amortization of defined benefit plan items (before tax):	​			​
Net actuarial gain	​	$	(137)	​	$	—		Other noninterest expense
Tax benefit	​		36	​		—		Income tax expense
Net of tax	​		(101)	​		—
Total reclassification for the period, net of tax	​	$	(101)	​	$	—

​

The balances and changes in the components of accumulated other comprehensive income, net of tax, are as follows (dollars in thousands):

​	​	​	​	​	​	​	​	​	​
​	​	For the Three Months Ended March 31,
​		​	​		​	​		Accumulated
​	​	Unrealized		​	​	​	​	Other
​	​	Gains/Losses		​	Defined		​	Comprehensive
​	​	on Securities		​	Benefit Plans		​	Income (Loss)
2025:	​	​	​	​	​	​	​	​	​
Accumulated other comprehensive income (loss) as of January 1, 2025	​	$	(2,360)	​	$	7,903	​	$	5,543
Other comprehensive income before reclassifications	​	​	1,559	​	​	—	​	​	1,559
Amounts reclassified from accumulated other comprehensive income	​	​	—	​	​	(101)	​	​	(101)
Accumulated other comprehensive income (loss) as of March 31, 2025	​	$	(801)	​	$	7,802	​	$	7,001
​	​	​	​	​	​	​	​	​	​
2024:	​	​	​	​	​	​	​	​	​
Accumulated other comprehensive income (loss) as of January 1, 2024	​	$	(3,953)	​	$	4,134	​	$	181
Other comprehensive income before reclassifications	​		319	​		—	​		319
Amounts reclassified from accumulated other comprehensive income	​	​	—	​	​	—	​	​	—
Accumulated other comprehensive income (loss) as of March 31, 2024	​	$	(3,634)	​	$	4,134	​	$	500

​

The amounts of income tax expense (benefit) allocated to each component of other comprehensive income were as follows (dollars in thousands):

​	​	​	​	​	​	​
​	​	For the Three Months Ended
​	​	March 31,
​		2025			2024
Unrealized gains on securities:		​			​
Unrealized holdings gains arising during the period	​	$	553	​	$	114
Reclassification adjustment for (gains) losses included in net income	​		—	​		—
​	​		553	​		114
Defined benefit plans:	​			​
Change in funded status	​		—	​		—
Reclassification adjustment for amortization of net actuarial gain	​		(36)	​		—
​	​		(36)	​		—
​	​	$	517	​	$	114

​

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

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X

- References

No definition available.

+ Details

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