v3.26.3
Accumulated Other Comprehensive (Loss)
9 Months Ended
Sep. 30, 2026
Accumulated Other Comprehensive Income (Loss)  
Accumulated Other Comprehensive Income (Loss)

10.   Accumulated Other Comprehensive (Loss)

The following tables summarize the changes, net of tax, within each classification of accumulated other comprehensive (loss) for the three and nine months ended September 30, 2026 and 2025.

​

​

​

​

​

​

​

​

​

​

​

​

​

Unrealized

​

​

​

​

​

​

​

​

gains and

​

​

​

​

​

​

​

​

(Losses) on available-

​

2026

​

​

for-sale

​

Retirement

​

​

​

(Dollar amounts in thousands)

  ​ ​ ​

Securities

  ​ ​ ​

plans

  ​ ​ ​

Total

Beginning balance, July 1,

​

$

(87,900)

​

$

(3,165)

​

$

(91,065)

Change in other comprehensive income (loss) before reclassification

​

 

(36,401)

​

 

—

​

 

(36,401)

Amounts reclassified from accumulated other comprehensive income

​

 

—

​

 

79

​

 

79

Net current period other comprehensive income (loss)

​

 

(36,401)

​

 

79

​

 

(36,322)

Ending balance, September 30, 

​

$

(124,301)

​

$

(3,086)

​

$

(127,387)

​

​

​

​

​

​

​

​

​

​

​

​

​

Unrealized

​

​

​

​

​

​

​

​

gains and

​

​

​

​

​

​

​

​

(Losses) on available-

​

2026

​

​

for-sale

​

Retirement

​

​

​

(Dollar amounts in thousands)

  ​ ​ ​

Securities

  ​ ​ ​

plans

  ​ ​ ​

Total

Beginning balance, January 1,

​

$

(83,358)

​

$

(3,323)

​

$

(86,681)

Change in other comprehensive income (loss) before reclassification

​

 

(41,025)

​

 

—

​

 

(41,025)

Amounts reclassified from accumulated other comprehensive income

​

 

82

​

 

237

​

 

319

Net current period other comprehensive income (loss)

​

 

(40,943)

​

 

237

​

 

(40,706)

Ending balance, September 30, 

​

$

(124,301)

​

$

(3,086)

​

$

(127,387)

​

​

​

​

​

​

​

​

​

​

​

​

​

Unrealized

​

​

​

​

​

​

​

​

gains and

​

​

​

​

​

​

​

​

(Losses) on available-

​

2025

​

​

for-sale

​

Retirement

​

  ​

​

(Dollar amounts in thousands)

  ​ ​ ​

Securities

  ​ ​ ​

plans

  ​ ​ ​

Total

Beginning balance, July 1,

​

$

(113,761)

​

$

(4,473)

​

$

(118,234)

Change in other comprehensive income (loss) before reclassification

​

 

19,614

​

 

—

​

 

19,614

Amounts reclassified from accumulated other comprehensive income

​

 

(18)

​

 

3

​

 

(15)

Net current period other comprehensive income (loss)

​

 

19,596

​

 

3

​

 

19,599

Ending balance, September 30, 

​

$

(94,165)

​

$

(4,470)

​

$

(98,635)

​

​

​

​

​

​

​

​

​

​

​

​

​

Unrealized

​

​

​

​

​

​

​

​

gains and

​

​

​

​

​

​

​

​

(Losses) on available-

​

2025

​

​

for-sale

​

Retirement

​

  ​

​

(Dollar amounts in thousands)

  ​ ​ ​

Securities

  ​ ​ ​

plans

  ​ ​ ​

Total

Beginning balance, January 1,

​

$

(127,807)

​

$

(4,478)

​

$

(132,285)

Change in other comprehensive income (loss) before reclassification

​

 

33,658

​

 

—

​

 

33,658

Amounts reclassified from accumulated other comprehensive income

​

 

(16)

​

 

8

​

 

(8)

Net current period other comprehensive income (loss)

​

 

33,642

​

 

8

​

 

33,650

Ending balance, September 30, 

​

$

(94,165)

​

$

(4,470)

​

$

(98,635)

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at

​

Current Period

​

Balance at

(Dollar amounts in thousands)

  ​ ​ ​

7/1/2026

  ​ ​ ​

Change

  ​ ​ ​

9/30/2026

Unrealized gains (losses) on securities available-for-sale without other than temporary impairment

​

$

(89,888)

​

$

(36,409)

​

$

(126,297)

Unrealized gains (losses) on securities available-for-sale with other than temporary impairment

​

 

1,988

​

 

8

​

 

1,996

Total unrealized loss on securities available-for-sale

​

$

(87,900)

​

$

(36,401)

​

$

(124,301)

Unrealized gain (loss) on retirement plans

​

 

(3,165)

​

 

79

​

 

(3,086)

TOTAL

​

$

(91,065)

​

$

(36,322)

​

$

(127,387)

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at

​

Current Period

​

Balance at

(Dollar amounts in thousands)

  ​ ​ ​

1/1/2026

  ​ ​ ​

Change

  ​ ​ ​

9/30/2026

Unrealized gains (losses) on securities available-for-sale without other than temporary impairment

​

$

(85,496)

​

$

(40,801)

​

$

(126,297)

Unrealized gains (losses) on securities available-for-sale with other than temporary impairment

​

 

2,138

​

 

(142)

​

 

1,996

Total unrealized gain (loss) on securities available-for-sale

​

$

(83,358)

​

$

(40,943)

​

$

(124,301)

Unrealized gain (loss) on retirement plans

​

 

(3,323)

​

 

237

​

 

(3,086)

TOTAL

​

$

(86,681)

​

$

(40,706)

​

$

(127,387)

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at

​

Current Period

​

Balance at

(Dollar amounts in thousands)

  ​ ​ ​

7/1/2025

  ​ ​ ​

Change

  ​ ​ ​

9/30/2025

Unrealized gains (losses) on securities available-for-sale without other than temporary impairment

​

$

(115,942)

​

$

19,645

​

$

(96,297)

Unrealized gains (losses) on securities available-for-sale with other than temporary impairment

​

 

2,181

​

 

(49)

​

 

2,132

Total unrealized gain (loss) on securities available-for-sale

​

$

(113,761)

​

$

19,596

​

$

(94,165)

Unrealized loss on retirement plans

​

 

(4,473)

​

 

3

​

 

(4,470)

TOTAL

​

$

(118,234)

​

$

19,599

​

$

(98,635)

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at

​

Current Period

​

Balance at

(Dollar amounts in thousands)

  ​ ​ ​

1/1/2025

  ​ ​ ​

Change

  ​ ​ ​

9/30/2025

Unrealized gains (losses) on securities available-for-sale without other than temporary impairment

​

$

(129,979)

​

$

33,682

​

$

(96,297)

Unrealized gains (losses) on securities available-for-sale with other than temporary impairment

​

 

2,172

​

 

(40)

​

 

2,132

Total unrealized income (loss) on securities available-for-sale

​

$

(127,807)

​

$

33,642

​

$

(94,165)

Unrealized gain (loss) on retirement plans

​

 

(4,478)

​

 

8

​

 

(4,470)

TOTAL

​

$

(132,285)

​

$

33,650

​

$

(98,635)

​

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Three Months Ended September 30, 2026

  ​ ​ ​

​

  ​

Details about accumulated

​

Amount reclassified from

​

​

Affected line item in

other comprehensive

​

accumulated other

​

​

the statement where

income components

  ​ ​ ​

comprehensive income

  ​ ​ ​

​

net income is presented

​

​

(in thousands)

​

​

​

Unrealized gains and losses

​

$

—

 

​

Net securities gains (losses)

on available-for-sale

​

 

—

 

​

Income tax expense

securities

​

$

—

 

​

Net of tax

​

​

​

​

​

​

​

Amortization of

​

$

(105)

(a)

​

Salary and benefits

retirement plan items

​

 

26

 

​

Income tax expense

​

​

$

(79)

 

​

Net of tax

Total reclassifications for the period

​

$

(79)

 

​

Net of tax

​

(a)Included in the computation of net periodic benefit cost. (see Note 8 for additional details).

​

​

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Nine Months Ended September 30, 2026

  ​ ​ ​

​

  ​

Details about accumulated

​

Amount reclassified from

​

​

Affected line item in

other comprehensive

​

accumulated other

​

​

the statement where

income components

  ​ ​ ​

comprehensive income

  ​ ​ ​

​

net income is presented

​

​

(in thousands)

​

​

​

Unrealized gains and losses

​

$

(109)

 

​

Net securities gains (losses)

on available-for-sale

​

 

27

 

​

Income tax expense

securities

​

$

(82)

 

​

Net of tax

​

​

​

​

​

​

​

Amortization of

​

$

(315)

(a)

​

Salary and benefits

retirement plan items

​

 

78

 

​

Income tax expense

​

​

$

(237)

 

​

Net of tax

Total reclassifications for the period

​

$

(319)

 

​

Net of tax

(a)Included in the computation of net periodic benefit cost. (see Note 8 for additional details).

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended September 30, 2025

​

​

​

Details about accumulated

​

Amount reclassified from

​

​

Affected line item in

other comprehensive

​

accumulated other

​

​

the statement where

income components

  ​ ​ ​

comprehensive income

  ​ ​ ​

​

net income is presented

​

  ​ ​ ​

(in thousands)

  ​ ​ ​

​

​

Unrealized gains and losses

​

$

24

 

​

Net securities gains (losses)

on available-for-sale

​

 

(6)

 

​

Income tax expense

securities

​

$

18

 

​

Net of tax

​

​

​

​

​

​

​

Amortization of

​

$

(4)

(a)

​

Salary and benefits

retirement plan items

​

 

1

 

​

Income tax expense

​

​

$

(3)

 

​

Net of tax

Total reclassifications for the period

​

$

15

 

​

Net of tax

​

(a)Included in the computation of net periodic benefit cost. (see Note 8 for additional details).

​

​

​

​

​

​

​

​

​

​

​

​

Nine Months Ended September 30, 2025

​

​

​

Details about accumulated

​

Amount reclassified from

​

​

Affected line item in

other comprehensive

​

accumulated other

​

​

the statement where

income components

  ​ ​ ​

comprehensive income

  ​ ​ ​

​

net income is presented

​

  ​ ​ ​

(in thousands)

  ​ ​ ​

​

​

Unrealized gains and losses

​

$

21

 

​

Net securities gains (losses)

on available-for-sale

​

 

(5)

 

​

Income tax expense

securities

​

$

16

 

​

Net of tax

​

​

​

​

​

​

​

Amortization of

​

$

(11)

(a)

​

Salary and benefits

retirement plan items

​

 

3

 

​

Income tax expense

​

​

$

(8)

 

​

Net of tax

Total reclassifications for the period

​

$

8

 

​

Net of tax

(a)Included in the computation of net periodic benefit cost. (see Note 8 for additional details).
(a)