ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2026

The following tables present the components of AOCI for the periods presented:


(Dollars in thousands)	Before Tax		Tax Effect		Net of Tax
Three Months Ended September 30, 2026
Net change in fair value of investment securities:
Net unrealized losses on AFS investment securities arising during the period	$	(29,921)	$	(7,905)	$	(22,016)

Less: Amortization of unrealized losses on investment securities transferred to HTM	1,756		463		1,293
Net change in fair value of investment securities	(28,165)		(7,442)		(20,723)

Net change in fair value of derivatives:
Net unrealized gains arising during the period	1,716		453		1,263

Net change in fair value of derivatives	1,716		453		1,263

SERP:

Amortization of net actuarial gain	2		1		1



SERP	2		1		1

Other comprehensive loss	$	(26,447)	$	(6,988)	$	(19,459)


(Dollars in thousands)	Before Tax		Tax Effect		Net of Tax
Three Months Ended September 30, 2025
Net change in fair value of investment securities:
Net unrealized gains on AFS investment securities arising during the period	$	11,774	$	3,104	$	8,670
Less: Reclassification adjustments from AOCI realized in net income	30		8		22
Less: Amortization of unrealized losses on investment securities transferred to HTM	1,818		479		1,339
Net change in fair value of investment securities	13,622		3,591		10,031

Net change in fair value of derivatives:
Net unrealized losses arising during the period	(583)		(154)		(429)











Other comprehensive income	$	13,039	$	3,437	$	9,602


(Dollars in thousands)	Before Tax		Tax Effect		Net of Tax
Nine Months Ended September 30, 2026
Net change in fair value of investment securities:
Net unrealized losses on AFS investment securities arising during the period	$	(35,798)	$	(9,483)	$	(26,315)

Less: Amortization of unrealized losses on investment securities transferred to HTM	4,973		1,296		3,677
Net change in fair value of investment securities	(30,825)		(8,187)		(22,638)

Net change in fair value of derivatives:
Net unrealized gains arising during the period	2,840		751		2,089



SERP:

Amortization of net actuarial gain	3		1		2



SERP	3		1		2

Other comprehensive loss	$	(27,982)	$	(7,435)	$	(20,547)


(Dollars in thousands)	Before Tax		Tax Effect		Net of Tax
Nine Months Ended September 30, 2025
Net change in fair value of investment securities:
Net unrealized gains on AFS investment securities arising during the period	$	29,408	$	7,755	$	21,653
Less: Reclassification adjustments from AOCI realized in net income	30		8		22
Less: Amortization of unrealized losses on investment securities transferred to HTM	5,143		1,356		3,787
Net change in fair value of investment securities	34,581		9,119		25,462

Net change in fair value of derivatives:
Net unrealized losses arising during the period	$	(4,205)	$	(1,109)	$	(3,096)











Other comprehensive income	$	30,376	$	8,010	$	22,366

The following tables present the changes in each component of accumulated other comprehensive income (loss), net of tax, for the periods presented:


(Dollars in thousands)	Investment Securities		Derivatives		SERP		AOCI
Three Months Ended September 30, 2026
Balance at beginning of period	$	(92,809)	$	4,066	$	387	$	(88,356)




Other comprehensive (loss) income before reclassifications	(22,016)		1,263		—		(20,753)
Reclassification adjustments from AOCI	1,293		—		1		1,294
Total other comprehensive (loss) income	(20,723)		1,263		1		(19,459)

Balance at end of period	$	(113,532)	$	5,329	$	388	$	(107,815)


(Dollars in thousands)	Investment Securities		Derivatives		SERP		AOCI
Three Months Ended September 30, 2025
Balance at beginning of period	$	(106,060)	$	3,827	$	575	$	(101,658)





Other comprehensive income (loss) before reclassifications	8,670		(429)		—		8,241
Reclassification adjustments from AOCI	1,361		—		—		1,361
Total other comprehensive income (loss)	10,031		(429)		—		9,602

Balance at end of period	$	(96,029)	$	3,398	$	575	$	(92,056)


(Dollars in thousands)	Investment Securities		Derivatives		SERP		AOCI
Nine Months Ended September 30, 2026
Balance at beginning of period	$	(90,894)	$	3,240	$	386	$	(87,268)





Other comprehensive (loss) income before reclassifications	(26,315)		2,089		—		(24,226)
Reclassification adjustments from AOCI	3,677		—		2		3,679
Total other comprehensive (loss) income	(22,638)		2,089		2		(20,547)

Balance at end of period	$	(113,532)	$	5,329	$	388	$	(107,815)


(Dollars in thousands)	Investment Securities		Derivatives		SERP		AOCI
Nine Months Ended September 30, 2025
Balance at beginning of period	$	(121,491)	$	6,494	$	575	$	(114,422)





Other comprehensive income (loss) before reclassifications	21,653		(3,096)		—		18,557
Reclassification adjustments from AOCI	3,809		—		—		3,809
Total other comprehensive income (loss)	25,462		(3,096)		—		22,366

Balance at end of period	$	(96,029)	$	3,398	$	575	$	(92,056)

The following tables present the amounts reclassified out of each component of AOCI for the periods presented:


Details about AOCI Components	Amount Reclassified from AOCI				Affected Line Item in the Statement Where Net Income is Presented
	Three Months Ended September 30,
(Dollars in thousands)	2026		2025
Sale of AFS investment securities:
Realized loss on sale of AFS investment securities	$	—	$	30	Net loss on sale of investment securities
Tax effect	—		(8)		Income tax benefit
Net of tax	—		22

Amortization of unrealized losses on investment securities transferred to HTM:
Amortization	$	1,756	$	1,818	Interest and dividends on investment securities
Tax effect	(463)		(479)		Income tax benefit
Net of tax	1,293		1,339

SERP:
Amortization of net actuarial gain	2		—		Other operating expense - other




Tax effect	(1)		—		Income tax expense
Net of tax	1		—

Total reclassification adjustments from AOCI for the period, net of tax	$	1,294	$	1,361


Details about AOCI Components	Amount Reclassified from AOCI				Affected Line Item in the Statement Where Net Income is Presented
	Nine Months Ended September 30,
(Dollars in thousands)	2026		2025
Sale of AFS investment securities:
Realized loss on sale of AFS investment securities	$	—	$	30	Net loss on sale of investment securities
Tax effect	—		(8)		Income tax benefit
Net of tax	—		22

Amortization of unrealized losses on investment securities transferred to HTM:
Amortization	$	4,973	$	5,143	Interest and dividends on investment securities
Tax effect	(1,296)		(1,356)		Income tax benefit
Net of tax	3,677		3,787

SERP:
Amortization of net actuarial gain	3		—		Other operating expense - other




Tax effect	(1)		—		Income tax expense
Net of tax	2		—

Total reclassification adjustments from AOCI for the period, net of tax	$	3,679	$	3,809