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Change in Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2025

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Change in Accumulated Other Comprehensive Loss

NOTE 9. Change in Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss includes unrealized gains and losses on available for sale securities and changes in benefit obligations and plan assets for the post retirement benefit plan. Changes to accumulated other comprehensive loss are presented net of their tax effect as a component of equity. Reclassifications out of accumulated other comprehensive loss are recorded in the Consolidated Statements of Operations either as a gain or loss.

Changes to accumulated other comprehensive loss by component are shown in the following table for the periods indicated:

		Three Months Ended
		June 30,
		2025												2024
		Unrealized Gains and Losses on Available for Sale Securities				Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan				Total				Unrealized Gains and Losses on Available for Sale Securities				Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan				Total
		(dollars in thousands)												(dollars in thousands)
April 1		$	(6,632	)		$	5			$	(6,627	)		$	(19,827	)		$	10			$	(19,817	)
Other comprehensive (loss) income before reclassifications			(848	)			—				(848	)			1,334				—				1,334
Tax effect of current period changes			179				—				179				(280	)			—				(280	)
Current period changes net of taxes			(669	)			—				(669	)			1,054				—				1,054
June 30		$	(7,301	)		$	5			$	(7,296	)		$	(18,773	)		$	10			$	(18,763	)

		Six Months Ended
		June 30,
		2025												2024
		Unrealized Gains and Losses on Available for Sale Securities				Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan				Total				Unrealized Gains and Losses on Available for Sale Securities				Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan				Total
		(dollars in thousands)												(dollars in thousands)
January 1		$	(18,645	)		$	5			$	(18,640	)		$	(18,020	)		$	14			$	(18,006	)
Other comprehensive income (loss) before reclassifications			26,783				—				26,783				(953	)			(5	)			(958	)
Reclassification of realized losses into earnings			(12,425	)			—				(12,425	)			—				—				—
Tax effect of current period changes			(3,014	)			—				(3,014	)			200				1				201
Current period changes net of taxes			11,344				—				11,344				(753	)			(4	)			(757	)
June 30		$	(7,301	)		$	5			$	(7,296	)		$	(18,773	)		$	10			$	(18,763	)

For the six months ended June 30, 2025, the reclassification out of accumulated other comprehensive loss represents the realized loss on the sale of available for sale securities, which appears as loss on the sale of securities in the Consolidated Statements of Operations. The tax benefit related to this reclassification was $2.6 million and was included in income tax expense in the Consolidated Statements of Operations.

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- References

No definition available.

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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

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