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Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2024
Equity [Abstract] |
Other Comprehensive Income (Loss) | Other Comprehensive Income (Loss) The following table summarizes activity in the unrealized gain or loss on AFS securities included in OCI for the years ended December 31, 2024, 2023 and 2022.
For the years ended December 31, | 2024 |  | 2023 |  | 2022
Balance at beginning of year | $ | (39,575,000) |  |  | $ | (44,718,000) |  |  | $ | (1,718,000) |
Unrealized (losses) gains arising during the year | (3,919,000) |  |  | 6,510,000 |  |  | (54,424,000) |
Reclassification of realized gains during the year | — |  |  | — |  |  | (7,000) |
Related deferred taxes | 823,000 |  |  | (1,367,000) |  |  | 11,431,000 |
Net change | (3,096,000) |  |  | 5,143,000 |  |  | (43,000,000) |
Balance at end of year | $ | (42,671,000) |  |  | $ | (39,575,000) |  |  | $ | (44,718,000) |
The reclassification of realized gains is included in the net securities gains line of the consolidated statements of income and comprehensive income and the tax effect is included in the income tax expense line of the same statement. The following table summarizes activity in the unrealized loss on securities transferred from AFS to HTM included in OCI for the years ended December 31, 2024, 2023, and 2022.
For the years ended December 31, | 2024 | 2023 | 2022
Balance at beginning of year | $ | (56,000) |  | $ | (64,000) |  | $ | (87,000) |
Amortization of net unrealized gains | 11,000 |  | 10,000 |  | 29,000 |
Related deferred taxes | (2,000) |  | (2,000) |  | (6,000) |
Net change | 9,000 |  | 8,000 |  | 23,000 |
Balance at end of year | $ | (47,000) |  | $ | (56,000) |  | $ | (64,000) |
The following table represents the effect of the Company's derivative financial instruments included in OCI for the years ended December 31, 2024, 2023, and 2022.
For the years ended December 31, | 2024 | 2023 | 2022
Balance at beginning of year | $ | 300,000 |  | $ | 544,000 |  | $ | — |
Unrealized (losses) gains on cash flow hedging derivatives arising during the year | (181,000) |  | (309,000) |  | 689,000 |
Related deferred taxes | 38,000 |  | 65,000 |  | (145,000) |
Net change | (143,000) |  | (244,000) |  | 544,000 |
Balance at end of year | $ | 157,000 |  | $ | 300,000 |  | $ | 544,000 |
The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in OCI for the years ended December 31, 2024, 2023, and 2022:
For the years ended December 31, | 2024 |  | 2023 |  | 2022
Unrecognized postretirement benefits at beginning of year | $ | 303,000 |  |  | $ | 273,000 |  |  | $ | 105,000 |
Change in unamortized net actuarial gain | (21,000) |  |  | 39,000 |  |  | 212,000 |
Related deferred taxes | 5,000 |  |  | (9,000) |  |  | (44,000) |
Net change | (16,000) |  |  | 30,000 |  |  | 168,000 |
Unrecognized postretirement benefits at end of year | $ | 287,000 |  |  | $ | 303,000 |  |  | $ | 273,000 |
The reclassification of accumulated losses is a component of net periodic benefit cost (see Note 12) and the income tax effect is included in the income tax expense line of the consolidated statements of income and comprehensive income.

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- 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 + Details
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