XML 45 R38.htm IDEA: XBRL DOCUMENT v3.25.3
Other Comprehensive Income (Tables)
9 Months Ended
Sep. 30, 2025
Disclosure Of Other Comprehensive Income Loss [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss) The following table presents a reconciliation of the changes in the components of other comprehensive income or loss for the dates indicated, including the amount of income tax expense or benefit allocated to each component of other comprehensive income or loss:

 

 

Three Months Ended September 30,

 

 

 

Reclassification Adjustments

 

2025

 

 

2024

 

 

Affected Line Item in
Consolidated Statements of Income (Loss)

 

 

(Dollars in thousands)

 

 

 

Net amortization of bond premiums

 

$

113

 

 

$

146

 

 

Interest on debt securities

Tax effect

 

 

(31

)

 

 

(39

)

 

Income tax benefit

 

 

82

 

 

 

107

 

 

Net income (loss)

Net interest income on swaps

 

 

 

 

 

(21

)

 

Interest on deposits

Tax effect

 

 

 

 

 

6

 

 

Income tax benefit

 

 

 

 

 

(15

)

 

Net income (loss)

Total reclassification adjustments

 

$

82

 

 

$

92

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine Months Ended September 30,

 

 

 

Reclassification Adjustments

 

2025

 

 

2024

 

 

Affected Line Item in
Consolidated Statements of Income (Loss)

 

 

(Dollars in thousands)

 

 

 

Net amortization of bond premiums

 

$

404

 

 

$

431

 

 

Interest on debt securities

Tax effect

 

 

(109

)

 

 

(116

)

 

Income tax benefit

 

 

295

 

 

 

315

 

 

Net income (loss)

Net interest income on swaps

 

 

 

 

 

(21

)

 

Interest on deposits

Tax effect

 

 

 

 

 

6

 

 

Income tax benefit

 

 

 

 

 

(15

)

 

Net income (loss)

Total reclassification adjustments

 

$

295

 

 

$

300

 

 

 

 

Summary of Changes in Component of AOCI

The following tables present the changes in each component of AOCI for the periods indicated:

(Dollars in thousands)

 

Net Unrealized Gains (Losses) on AFS
Securities(1)

 

 

Net Unrealized Losses on Cash Flow
Hedges(1)

 

 

AOCI(1)

 

Balance at June 30, 2025

 

$

(6,824

)

 

$

(40

)

 

$

(6,864

)

Other comprehensive income before
     reclassification

 

 

1,703

 

 

 

3

 

 

 

1,706

 

     Amounts reclassified from AOCI

 

 

82

 

 

 

 

 

 

82

 

Other comprehensive income

 

 

1,785

 

 

 

3

 

 

 

1,788

 

Balance at September 30, 2025

 

$

(5,039

)

 

$

(37

)

 

$

(5,076

)

 

 

 

 

 

 

 

 

 

 

Balance at June 30, 2024

 

$

(7,153

)

 

$

 

 

$

(7,153

)

Other comprehensive income (loss) before
     reclassification

 

 

2,182

 

 

 

(96

)

 

 

2,086

 

     Amounts reclassified from AOCI

 

 

107

 

 

 

(15

)

 

 

92

 

Other comprehensive income (loss)

 

 

2,289

 

 

 

(111

)

 

 

2,178

 

Balance at September 30, 2024

 

$

(4,864

)

 

$

(111

)

 

$

(4,975

)

 

 

 

 

 

 

 

 

 

 

Balance at December 31, 2024

 

$

(7,013

)

 

$

(31

)

 

$

(7,044

)

Other comprehensive income (loss) before
     reclassification

 

 

1,679

 

 

 

(6

)

 

 

1,673

 

     Amounts reclassified from AOCI

 

 

295

 

 

 

 

 

 

295

 

Other comprehensive income (loss)

 

 

1,974

 

 

 

(6

)

 

 

1,968

 

Balance at September 30, 2025

 

$

(5,039

)

 

$

(37

)

 

$

(5,076

)

 

 

 

 

 

 

 

 

 

 

Balance at December 31, 2023

 

$

(5,944

)

 

$

 

 

$

(5,944

)

Other comprehensive income (loss) before
     reclassification

 

 

765

 

 

 

(96

)

 

 

669

 

     Amounts reclassified from AOCI

 

 

315

 

 

 

(15

)

 

 

300

 

Other comprehensive income (loss)

 

 

1,080

 

 

 

(111

)

 

 

969

 

Balance at September 30, 2024

 

$

(4,864

)

 

$

(111

)

 

$

(4,975

)

 

(1)
All amounts are net of tax.