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OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Mar. 31, 2025

OTHER COMPREHENSIVE INCOME (LOSS)

Schedule of reclassifications out of accumulated 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)	​	$	—

Schedule of changes in components of accumulated other comprehensive income (loss), net of tax

​

​	​	​	​	​	​	​	​	​
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)	​	$	—

Schedule of income tax expense (benefit) allocated to component of other comprehensive income (loss)

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

Tabular disclosure of the allocation of income tax expense attributable to each component of other comprehensive income (loss) including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

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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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