| Accumulated Other Comprehensive Income |
Note 7 — Accumulated Other Comprehensive Income The following is changes in the accumulated other comprehensive income (loss) by component, net of tax, for the three and six months ended June 30, 2025 and 2024. | | | | | | | | | | | | | | | Three Months Ended June 30, 2025 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | Beginning balance | | $ | (52,228) | | $ | (7,887) | | $ | 96 | | $ | (60,019) | Other comprehensive income/(loss) before reclassification, net | | | (2,075) | | | 87 | | | (3) | | | (1,991) | Less amounts reclassified from accumulated other comprehensive income | | | 574 | | | — | | | — | | | 574 | Net current period other comprehensive income/(loss) | | | (1,501) | | | 87 | | | (3) | | | (1,417) | Ending balance | | $ | (53,729) | | $ | (7,800) | | $ | 93 | | $ | (61,436) |
| | | | | | | | | | | | | | | Six Months Ended June 30, 2025 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | Beginning balance | | $ | (59,876) | | $ | (7,974) | | $ | 99 | | $ | (67,751) | Other comprehensive income/(loss) before reclassification | | | 5,573 | | | 174 | | | (6) | | | 5,741 | Less amounts reclassified from accumulated other comprehensive income | | | 574 | | | — | | | — | | | 574 | Net current period other comprehensive income/(loss) | | | 6,147 | | | 174 | | | (6) | | | 6,315 | Ending balance | | $ | (53,729) | | $ | (7,800) | | $ | 93 | | $ | (61,436) |
| | | | | | | | | | | | | | | Three Months Ended June 30, 2024 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | Beginning balance | | $ | (61,345) | | $ | (7,855) | | $ | 108 | | $ | (69,092) | Other comprehensive income/(loss) before reclassification | | | 1,425 | | | 237 | | | (3) | | | 1,659 | Less amounts reclassified from accumulated other comprehensive income | | | — | | | — | | | — | | | — | Net current period other comprehensive income/(loss) | | | 1,425 | | | 237 | | | (3) | | | 1,659 | Ending balance | | $ | (59,920) | | $ | (7,618) | | $ | 105 | | $ | (67,433) |
| | | | | | | | | | | | | | | Six Months Ended June 30, 2024 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | Beginning balance | | $ | (56,127) | | $ | (8,092) | | $ | 111 | | $ | (64,108) | Other comprehensive income/(loss) before reclassification | | | (3,793) | | | 474 | | | (6) | | | (3,325) | Net current period other comprehensive income/(loss) | | | (3,793) | | | 474 | | | (6) | | | (3,325) | Ending balance | | $ | (59,920) | | $ | (7,618) | | $ | 105 | | $ | (67,433) |
The following reflects significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and six months ended June 30, 2025 and 2024: | | | | | | | | | | | | | | | | | | | | | | | | | | Affected Line Item | | | Amount Reclassified from Accumulated Other Comprehensive Income | | in the Statement where | | | | | | | | | | | | | | | Net Income is Presented | | | Three Months Ended June 30, | | Six Months Ended June 30, | | | Details about Accumulated Other Comprehensive Income Components | | 2025 | | 2024 | | 2025 | | 2024 | | | Unrealized gains and losses on available-for-sale securities | | | | | | | | | | | | | | | Credit Loss Expense | | $ | — | | $ | — | | $ | — | | $ | — | | | Realized loss on securities available-for-sale | | | (727) | | | — | | | (727) | | | — | | Investment security gains (losses) | Total before tax | | | (727) | | | — | | | (727) | | | — | | | Tax effect | | | (153) | | | — | | | (153) | | | — | | Provision for income taxes | Net of tax | | $ | (574) | | $ | — | | $ | (574) | | $ | — | | | | | | | | | | | | | | | | | | Amortization of defined benefit pension items | | | | | | | | | | | | | | | Transition asset | | $ | — | | $ | — | | $ | — | | $ | — | | Other expense | Actuarial gains (losses) | | | — | | | — | | | — | | | — | | Other expense | Total before tax | | | — | | | — | | | — | | | — | | | Tax effect | | | — | | | — | | | — | | | — | | Provision for income taxes | Net of tax | | $ | — | | $ | — | | $ | — | | $ | — | | | | | | | | | | | | | | | | | | Total reclassifications for the period, net of tax | | $ | (574) | | $ | — | | $ | (574) | | $ | — | | |
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