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Accumulated Other Comprehensive Loss (Tables)

6 Months Ended

Jun. 30, 2025

Accumulated Other Comprehensive Loss

Schedule of Accumulated Other Comprehensive Loss

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​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Investment

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

securities-

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

with credit

​

Investment

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

related

​

securities-

​

Investment

​

​

​

​

​

​

​

​

​

​

​

​

​

​

impairment

​

all other

​

securities-

​

Cash Flow

​

Pension

​

​

​

​

​

​

(in thousands)

AFS

AFS

HTM

Hedge

Plan

SERP

Total

Accumulated OCL, net:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance - January 1, 2025

​

$

(2,592)

​

$

(13,792)

​

$

(4,696)

​

$

372

​

$

(9,723)

​

$

183

​

$

(30,248)

Other comprehensive income/(loss) before reclassifications

​

​

6

​

​

1,357

​

​

—

​

​

(85)

​

​

(1,562)

​

​

—

​

​

(284)

Amounts reclassified from accumulated other comprehensive income

​

​

(37)

​

​

—

​

​

113

​

​

—

​

​

97

​

​

—

​

​

173

Balance - March 31, 2025

​

$

(2,623)

​

$

(12,435)

​

$

(4,583)

​

$

287

​

$

(11,188)

​

$

183

​

$

(30,359)

Other comprehensive income/(loss) before reclassifications

​

​

365

​

​

356

​

​

—

​

​

(64)

​

​

1,545

​

​

—

​

​

2,202

Amounts reclassified from accumulated other comprehensive income

​

​

(37)

​

​

—

​

​

120

​

​

—

​

​

97

​

​

—

​

​

180

Balance - June 30, 2025

​

$

(2,295)

​

$

(12,079)

​

$

(4,463)

​

$

223

​

$

(9,546)

​

$

183

​

$

(27,977)

​

​

Investment

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

securities-

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

with credit

​

Investment

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

related

​

securities-

​

Investment

​

​

​

​

​

​

​

​

​

​

​

​

​

​

impairment

​

all other

​

securities-

​

Cash Flow

​

Pension

​

​

​

​

​

​

(in thousands)

AFS

AFS

HTM

Hedge

Plan

SERP

Total

Balance - January 1, 2024

​

$

(2,482)

​

$

(13,217)

​

$

(5,201)

​

$

569

​

$

(14,263)

​

$

(1,233)

​

$

(35,827)

Other comprehensive income/(loss) before reclassifications

​

​

155

​

​

(459)

​

​

—

​

​

54

​

​

1,096

​

​

—

​

​

846

Amounts reclassified from accumulated other comprehensive income

​

​

(37)

​

​

—

​

​

118

​

​

—

​

​

149

​

​

29

​

​

259

Balance - March 31, 2024

​

$

(2,364)

​

$

(13,676)

​

$

(5,083)

​

$

623

​

$

(13,018)

​

$

(1,204)

​

$

(34,722)

Other comprehensive (loss)/income before reclassifications

​

​

(620)

​

​

(528)

​

​

—

​

​

(51)

​

​

(396)

​

​

-

​

​

(1,595)

Amounts reclassified from accumulated other comprehensive loss

​

​

(40)

​

​

—

​

​

118

​

​

—

​

​

150

​

​

29

​

​

257

Balance - June 30, 2024

​

$

(3,024)

​

$

(14,204)

​

$

(4,965)

​

$

572

​

$

(13,264)

​

$

(1,175)

​

$

(36,060)

Components of Comprehensive Income

​

​	​	​	​	​	​	​	​	​	​
​	​	Before		​	Tax		​	​
Components of Other Comprehensive Income	​	Tax		​	(Expense)		​	​
(in thousands)		Amount			Benefit			Net
For the six months ended June 30, 2025	​	​	​	​	​	​	​	​	​
Available for sale (AFS) securities with credit related impairment:	​	​	​	​	​	​	​	​	​
Unrealized holding gains	​	$	506	​	$	(135)	​	$	371
Less: accretable yield recognized in income	​	​	101	​	​	(27)	​	​	74
Net unrealized gains on investments with credit related impairment	​	​	405	​	​	(108)	​	​	297
Available for sale securities – all other:	​	​	​	​	​	​	​	​	​
Unrealized holding gains	​	​	2,334	​	​	(621)	​	​	1,713
Held to maturity securities:	​	​	​	​	​	​	​	​	​
Unrealized holding gains on securities transferred to held to maturity	​	​	—	​	​	—	​	​	—
Less: amortization recognized in income	​	​	(317)	​	​	84	​	​	(233)
Net unrealized gains on HTM securities	​	​	317	​	​	(84)	​	​	233
Cash flow hedges:	​	​	​	​	​	​	​	​	​
Unrealized holding losses	​	​	(189)	​	​	40	​	​	(149)
Pension Plan:	​	​	​	​	​	​	​	​	​
Unrealized net actuarial losses	​	​	(23)	​	​	6	​	​	(17)
Less: amortization of unrecognized gains	​	​	(265)	​	​	71	​	​	(194)
Net pension plan asset adjustment	​	​	242	​	​	(65)	​	​	177
Other comprehensive income	​	$	3,109	​	$	(838)	​	$	2,271
​	​	​	​	​	​	​	​	​	​

​

​

​

​	​	​	​	​	​	​	​	​	​
​	​	Before		​	Tax		​	​
Components of Other Comprehensive Loss	​	Tax		​	(Expense)		​	​
(in thousands)		Amount			Benefit			Net
For the six months ended June 30, 2024	​	​	​	​	​	​	​	​	​
Available for sale (AFS) securities with credit related impairment:	​	​	​	​	​	​	​	​	​
Unrealized holding losses	​	$	(633)	​	$	168	​	$	(465)
Less: accretable yield recognized in income	​	​	101	​	​	(24)	​	​	77
Net unrealized losses on investments with credit related impairment	​	​	(734)	​	​	192	​	​	(542)
Available for sale securities – all other:	​	​	​	​	​	​	​	​	​
Unrealized holding losses	​	​	(1,341)	​	​	354	​	​	(987)
Held to maturity securities:	​	​	​	​	​	​	​	​	​
Unrealized holding gains on securities transferred to held to maturity	​	​	—	​	​	—	​	​	—
Less: amortization recognized in income	​	​	(320)	​	​	84	​	​	(236)
Net unrealized gains on HTM securities	​	​	320	​	​	(84)	​	​	236
Cash flow hedges:	​	​	​	​	​	​	​	​	​
Unrealized holding gains	​	​	4	​	​	(1)	​	​	3
Pension Plan:	​	​	​	​	​	​	​	​	​
Unrealized net actuarial gains	​	​	951	​	​	(251)	​	​	700
Less: amortization of unrecognized losses	​	​	(406)	​	​	107	​	​	(299)
Net pension plan asset adjustment	​	​	1,357	​	​	(358)	​	​	999
SERP:	​	​	​	​	​	​	​	​	​
Unrealized net actuarial gains	​	​	—	​	​	—	​	​	—
Less: amortization of unrecognized loss	​	​	(78)	​	​	20	​	​	(58)
Net SERP liability adjustment	​	​	78	​	​	(20)	​	​	58
Other comprehensive loss	​	$	(316)	​	$	83	​	$	(233)
​	​	​	​	​	​	​	​	​	​

​

​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​
Components of Other Comprehensive Income (in thousands)	​	Before Tax Amount		​	Tax (Expense) Benefit		​	Net
For the three months ended June 30, 2025	​	​	​	​	​	​	​	​	​
Available for sale (AFS) securities with credit related impairment:	​	​	​	​	​	​	​	​	​
Unrealized holding gains	​	$	498	​	$	(133)	​	$	365
Less: accretable yield recognized in income	​	​	51	​	​	(14)	​	​	37
Net unrealized gains on investments with credit related impairment	​	​	447	​	​	(119)	​	​	328
Available for sale securities – all other:	​	​	​	​	​	​	​	​	​
Unrealized holding gains	​	​	485	​	​	(129)	​	​	356
Net unrealized gains on all other AFS securities	​	​	485	​	​	(129)	​	​	356
Held to maturity securities:	​	​	​	​	​	​	​	​	​
Unrealized holding gains	​	​	—	​	​	—	​	​	—
Less: amortization recognized in income	​	​	(163)	​	​	43	​	​	(120)
Net unrealized gains on HTM securities	​	​	163	​	​	(43)	​	​	120
Cash flow hedges:	​	​	​	​	​	​	​	​	​
Unrealized holding losses	​	​	(81)	​	​	17	​	​	(64)
Pension Plan:	​	​	​	​	​	​	​	​	​
Unrealized net actuarial gains	​	​	2,105	​	​	(560)	​	​	1,545
Less: amortization of unrecognized loss	​	​	(133)	​	​	36	​	​	(97)
Net pension plan liability adjustment	​	​	2,238	​	​	(596)	​	​	1,642
Other comprehensive income	​	$	3,252	​	$	(870)	​	$	2,382

​

​

​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​
Components of Other Comprehensive Loss (in thousands)	​	Before Tax Amount		​	Tax (Expense) Benefit		​	Net
For the three months ended June 30, 2024	​	​	​	​	​	​	​	​	​
Available for sale (AFS) securities with credit related impairment:	​	​	​	​	​	​	​	​	​
Unrealized holding losses	​	$	(843)	​	$	223	​	$	(620)
Less: accretable yield recognized in income	​	​	51	​	​	(11)	​	​	40
Net unrealized losses on investments with credit related impairment	​	​	(894)	​	​	234	​	​	(660)
Available for sale securities – all other:	​	​	​	​	​	​	​	​	​
Unrealized holding losses	​	​	(717)	​	​	189	​	​	(528)
Net unrealized losses on all other AFS securities	​	​	(717)	​	​	189	​	​	(528)
Held to maturity securities:	​	​	​	​	​	​	​	​	​
Unrealized holding gains	​	​	—	​	​	—	​	​	—
Less: amortization recognized in income	​	​	(160)	​	​	42	​	​	(118)
Net unrealized gains on HTM securities	​	​	160	​	​	(42)	​	​	118
Cash flow hedges:	​	​	​	​	​	​	​	​	​
Unrealized holding losses	​	​	(69)	​	​	18	​	​	(51)
Pension Plan:	​	​	​	​	​	​	​	​	​
Unrealized net actuarial loss	​	​	(538)	​	​	142	​	​	(396)
Less: amortization of unrecognized loss	​	​	(203)	​	​	53	​	​	(150)
Net pension plan liability adjustment	​	​	(335)	​	​	89	​	​	(246)
SERP:	​	​	​	​	​	​	​	​	​
Unrealized net actuarial loss	​	​	—	​	​	—	​	​	—
Less: amortization of unrecognized gains	​	​	(39)	​	​	10	​	​	(29)
Net SERP liability adjustment	​	​	39	​	​	(10)	​	​	29
Other comprehensive loss	​	$	(1,816)	​	$	478	​	$	(1,338)
​	​	​	​	​	​	​	​	​	​

Reclassification out of Accumulated Other Comprehensive Income

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​
Amounts Reclassified from	​	Six Months Ended					​	​
Accumulated Other Comprehensive Loss	​	June 30,					​	Affected Line Item in the Statement
(in thousands)		2025		​	​	2024		Where Net Income is Presented
Net unrealized gains on available for sale investment securities with credit related impairment:	​	​	​	​	​	​	​	​
Accretable yield	​	$	101	​	$	101	​	Interest income on taxable investment securities
Taxes	​	​	(27)	​	​	(24)	​	Credit for income tax expense
​	​	$	74	​	$	77	​	Net of tax
Net unrealized losses on held to maturity securities:	​	​	​	​	​	​	​	​
Amortization	​	$	(317)	​	$	(320)	​	Interest income on taxable investment securities
Taxes	​	​	84	​	​	84	​	Provision for income tax expense
​	​	$	(233)	​	$	(236)	​	Net of tax
Net pension plan asset adjustment:	​	​	​	​	​	​	​	​
Amortization of unrecognized losses	​	$	(265)	​	$	(406)	​	Other Expense
Taxes	​	​	71	​	​	107	​	Provision for income tax expense
​	​	$	(194)	​	$	(299)	​	Net of tax
Net SERP liability adjustment:	​	​	​	​	​	​	​	​
Amortization of unrecognized losses	​	$	—	​	$	(78)	​	Other Expense
Taxes	​	​	—	​	​	20	​	Provision for income tax expense
​	​	$	—	​	$	(58)	​	Net of tax
Total reclassifications for the period	​	$	(353)	​	$	(516)	​	Net of tax
​	​	​	​	​	​	​	​	​

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​
Amounts Reclassified from	​	Three Months Ended					​	​
Accumulated Other Comprehensive Loss	​	June 30,					​	Affected Line Item in the Statement
(in thousands)	​	2025		​	2024		​	Where Net Income is Presented
Net unrealized gains on available for sale investment securities with credit related impairment:	​	​	​	​	​	​	​	​
Accretable yield	​	$	51	​	$	51	​	Interest income on taxable investment securities
Taxes	​	​	(14)	​	​	(11)	​	Credit for income tax expense
​	​	$	37	​	$	40	​	Net of tax
Net unrealized losses on held to maturity securities:	​	​	​	​	​	​	​	​
Amortization	​	$	(163)	​	$	(160)	​	Interest income on taxable investment securities
Taxes	​	​	43	​	​	42	​	Provision for income tax expense
​	​	$	(120)	​	$	(118)	​	Net of tax
Net pension plan liability adjustment:	​	​	​	​	​	​	​	​
Amortization of unrecognized losses	​	$	(133)	​	$	(203)	​	Other expense
Taxes	​	​	36	​	​	53	​	Provision for income tax expense
​	​	$	(97)	​	$	(150)	​	Net of tax
Net SERP liability adjustment:	​	​	​	​	​	​	​	​
Amortization of unrecognized losses	​	$	—	​	$	(39)	​	Other expense
Taxes	​	​	—	​	​	10	​	Provision for income tax expense
​	​	$	—	​	$	(29)	​	Net of tax
Total reclassifications for the period	​	$	(180)	​	$	(257)	​	Net of tax

​

X

- References

No definition available.

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- Definition

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

+ References

No definition available.

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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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- Definition

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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