| Accumulated Other Comprehensive Income (Loss) |
Accumulated Other Comprehensive Income (Loss) The components of accumulated other comprehensive income (loss) ("AOCI") for the Company for the periods shown were as follows: | | | | | | | | | | | | | | | | ($ in thousands) | | June 30, 2026 | | December 31, 2025 | | Unrealized loss on securities available for sale | | $ | (204,469) | | | $ | (194,122) | | | Tax effect | | 47,216 | | | 44,826 | | | Net unrealized loss on securities available for sale | | (157,253) | | | (149,296) | | | | | | | | Postretirement plans asset (liability) | | (51) | | | (102) | | | Tax effect | | 11 | | | 23 | | | Net postretirement plans asset (liability) | | (40) | | | (79) | | | | | | | | Total accumulated other comprehensive income (loss) | | $ | (157,293) | | | $ | (149,375) | |
The following tables disclose the changes in AOCI for the three and six months ended June 30, 2026 and 2025 (all amounts are net of tax): | | | | | | | | | | | | | | | | | | | | | | | For the Three Months Ended June 30, 2026 | | ($ in thousands) | | Unrealized Loss on
Securities
Available for Sale | | Postretirement Plans Asset
(Liability) | | Total | | Beginning balance | | $ | (152,053) | | | $ | (59) | | | $ | (152,112) | | | Other comprehensive income before reclassifications | | (5,200) | | | — | | | (5,200) | | | Amounts reclassified from accumulated other comprehensive income | | — | | | 19 | | | 19 | | | Net current period other comprehensive (loss) income | | (5,200) | | | 19 | | | (5,181) | | | | | | | | | | Ending balance | | $ | (157,253) | | | $ | (40) | | | $ | (157,293) | | | | | | | | | | | For the Three Months Ended June 30, 2025 | | ($ in thousands) | | Unrealized Loss on
Securities
Available for Sale | | Postretirement Plans Asset
(Liability) | | Total | | Beginning balance | | $ | (246,713) | | | $ | 85 | | | $ | (246,628) | | | Other comprehensive income before reclassifications | | 17,110 | | | — | | | 17,110 | | | Amounts reclassified from accumulated other comprehensive income | | — | | | — | | | — | | | Net current period other comprehensive income (loss) | | 17,110 | | | — | | | 17,110 | | | | | | | | | | Ending balance | | $ | (229,603) | | | $ | 85 | | | $ | (229,518) | |
| | | | | | | | | | | | | | | | | | | | | | | For the Six Months Ended June 30, 2026 | | ($ in thousands) | | Unrealized Loss on
Securities
Available for Sale | | Postretirement Plans Asset
(Liability) | | Total | | Beginning balance | | $ | (149,296) | | | $ | (79) | | | $ | (149,375) | | | Other comprehensive income before reclassifications | | (7,957) | | | — | | | (7,957) | | | Amounts reclassified from accumulated other comprehensive income | | — | | | 39 | | | 39 | | | Net current period other comprehensive (loss) income | | (7,957) | | | 39 | | | (7,918) | | | | | | | | | | Ending balance | | $ | (157,253) | | | $ | (40) | | | $ | (157,293) | | | | | | | | | | | For the Six Months Ended June 30, 2025 | | ($ in thousands) | | Unrealized Loss on
Securities
Available for Sale | | Postretirement Plans Asset
(Liability) | | Total | | Beginning balance | | $ | (282,114) | | | $ | 85 | | | $ | (282,029) | | | Other comprehensive loss before reclassifications | | 52,511 | | | — | | | 52,511 | | | Amounts reclassified from accumulated other comprehensive income | | — | | | — | | | — | | | Net current period other comprehensive income (loss) | | 52,511 | | | — | | | 52,511 | | | | | | | | | | Ending balance | | $ | (229,603) | | | $ | 85 | | | $ | (229,518) | |
Amounts reclassified from AOCI for unrealized gain (loss) on AFS securities represent realized securities gains or losses, net of tax effects. Amounts reclassified from AOCI for postretirement plans asset (liability) represent amortization of amounts included in AOCI, net of taxes, and are recorded in the "Other operating expenses" line item of the consolidated statements of income.
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