| OTHER COMPREHENSIVE INCOME |
13.OTHER COMPREHENSIVE INCOME The following table presents the components of OCI and the related tax effects: | | | | | | | | | | | | | | | | | Three Months Ended | | Six Months Ended | | | | | June 30, | | June 30, | | | (in thousands) | | 2026 | | 2025 | | 2026 | | 2025 | | | | | | | | | | | | | | | | | | Available-for-Sale Debt Securities: | | | | | | | | | | | | | | | Unrealized gain (loss) on AFS debt securities | | $ | (2,848) | | $ | 3,583 | | $ | (7,050) | | $ | 8,500 | | | Income tax expense related to items of other comprehensive income | | | 709 | | | (896) | | | 1,765 | | | (2,125) | | | Net of tax | | | (2,139) | | | 2,687 | | $ | (5,285) | | $ | 6,375 | | | | | | | | | | | | | | | | | | Derivatives: | | | | | | | | | | | | | | | Change in fair value of derivatives | | | 1,026 | | | (733) | | | 1,725 | | | (2,173) | | | Reclassification amount for net derivative (gains) losses realized in income | | | 137 | | | (45) | | | 257 | | | (91) | | | Net losses | | | 1,163 | | | (778) | | | 1,982 | | | (2,264) | | | Tax effect | | | (291) | | | 195 | | | (496) | | | 566 | | | Net of tax | | | 872 | | | (583) | | | 1,486 | | | (1,698) | | | | | | | | | | | | | | | | | | Total other comprehensive income components, net of tax | | $ | (1,267) | | $ | 2,104 | | $ | (3,799) | | $ | 4,677 | | |
The following table summarizes AOCI balances, net of tax: | | | | | | | | | | | | | | | 2026 | | | | (in thousands) | | December 31, 2025 | | Change | | June 30, 2026 | | | | | | | | | | | Unrealized gain (loss) on AFS debt securities | | $ | (2,397) | | $ | (5,285) | | $ | (7,682) | Unrealized gain (loss) on derivatives | | | (2,005) | | | 1,486 | | | (519) | Total unrealized gain (loss) | | $ | (4,402) | | $ | (3,799) | | $ | (8,201) |
| | | | | | | | | | | | | | | 2025 | | | | (in thousands) | | December 31, 2024 | | Change | | June 30, 2025 | | | | | | | | | | | Unrealized gain (loss) on AFS debt securities | | $ | (13,753) | | $ | 6,375 | | $ | (7,378) | Unrealized gain (loss) on derivatives | | | (485) | | | (1,698) | | | (2,183) | Total unrealized gain (loss) | | $ | (14,238) | | $ | 4,677 | | $ | (9,561) |
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