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

The following is a summary of the accumulated other comprehensive income (loss) balances, net of tax for the three and nine months ended September 30, 2026 and 2025:
   
Three months ended September 30, 2026
  
               
Amount
              
         
Other
    
reclassified
    
Other
        
         
Comprehensive
    
from Accumulated
    
Comprehensive loss-
        
   
Balance at
    
loss-Before
    
Other Comprehensive
    
Three months ended
    
Balance at
  
(dollars in thousands)
  
7/1/2026
    
Reclassifications
    
Income
    
9/30/2026
    
9/30/2026
  
                               
Net unrealized holding loss on securities available for
sale, net of tax
  
$
(14,055
)
  
$
(6,362
)
  
$
-
    
$
(6,362
)
  
$
(20,417
)
Net change in overfunded position in pension and
postretirement plans arising during the year, net of tax
    
26,962
      
-
      
-
      
-
      
26,962
  
Net change in net actuarial gain and prior service cost on
pension and postretirement benefit plans, net of tax
    
(5,940
)
    
-
      
(529
)
    
(529
)
    
(6,469
)
                                         
Accumulated other comprehensive income (loss), net of tax
  
$
6,967
    
$
(6,362
)
  
$
(529
)
  
$
(6,891
)
  
$
76
  

   
Three months ended September 30, 2025
  
               
Amount
              
         
Other
    
reclassified
    
Other Comprehensive
        
         
Comprehensive
    
from Accumulated
    
income-
        
   
Balance at
    
income-Before
    
Other Comprehensive
    
Three months ended
    
Balance at
  
(dollars in thousands)
  
7/1/2025
    
Reclassifications
    
Income
    
9/30/2025
    
9/30/2025
  
                               
Net unrealized holding loss on securities available for
sale, net of tax
  
$
(15,429
)
  
$
1,673
    
$
-
    
$
1,673
    
$
(13,756
)
Net change in overfunded position in pension and
postretirement plans arising during the year, net of tax
    
21,266
      
-
      
-
      
-
      
21,266
  
Net change in net actuarial gain and prior service cost on
pension and postretirement benefit plans, net of tax
    
(4,174
)
    
-
      
(381
)
    
(381
)
    
(4,555
)
                                         
Accumulated other comprehensive (loss) income, net of tax
  
$
1,663
    
$
1,673
    
$
(381
)
  
$
1,292
    
$
2,955
  

   
Nine months ended September 30, 2026
  
               
Amount
              
         
Other
    
reclassified
    
Other Comprehensive
        
         
Comprehensive
    
from Accumulated
    
loss-
        
   
Balance at
    
loss-Before
    
Other Comprehensive
    
Nine months ended
    
Balance at
  
(dollars in thousands)
  
1/1/2026
    
Reclassifications
    
Income
    
9/30/2026
    
9/30/2026
  
                               

                             
Net unrealized holding loss on securities available for
sale, net of tax
  
$
(12,055
)
  
$
(8,362
)
    
-
    
$
(8,362
)
  
$
(20,417
)
Net change in overfunded position in pension and
postretirement plans arising during the year, net of tax
    
26,962
      
-
      
-
      
-
      
26,962
  
Net change in net actuarial gain and prior service cost on
pension and postretirement benefit plans, net of tax
    
(4,883
)
    
-
      
(1,586
)
    
(1,586
)
    
(6,469
)
                                         
Accumulated other comprehensive income (loss), net of tax
  
$
10,024
    
$
(8,362
)
  
$
(1,586
)
  
$
(9,948
)
  
$
76
  

   
Nine months ended September 30, 2025
  
               
Amount
              
         
Other
    
reclassified
    
Other Comprehensive
        
         
Comprehensive
    
from Accumulated
    
income-
        
   
Balance at
    
income-Before
    
Other Comprehensive
    
Nine months ended
    
Balance at
  
(dollars in thousands)
  
1/1/2025
    
Reclassifications
    
Income
    
9/30/2025
    
9/30/2025
  
                               

                             
Net unrealized holding loss on securities available for
sale, net of tax
  
$
(21,713
)
  
$
7,957
    
$
-
    
$
7,957
    
$
(13,756
)
Net change in overfunded position in pension and
postretirement plans arising during the year, net of tax
    
21,266
      
-
      
-
      
-
      
21,266
  
Net change in net actuarial gain and prior service credit on
pension and postretirement benefit plans, net of tax
    
(3,414
)
    
-
      
(1,141
)
    
(1,141
)
    
(4,555
)
                                         
Accumulated other comprehensive (loss) income, net of tax
  
$
(3,861
)
  
$
7,957
    
$
(1,141
)
  
$
6,816
    
$
2,955
  

The following represents the reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2026 and 2025:
(dollars in thousands)
  
Three months ended
    
Nine months ended
  
   
September 30,
    
September 30,
  
   
2026
    
2025
    
2026
    
2025
  
Amortization of pension and postretirement benefit items:
                        
Amortization of net actuarial gain
  
$
718
    
$
517
    
$
2,152
    
$
1,551
  
Amortization of prior service cost
    
(4
)
    
(2
)
    
(10
)
    
(9
)
Income tax benefit
    
(185
)
    
(134
)
    
(556
)
    
(401
)
Net of tax
    
529
      
381
      
1,586
      
1,141
  
                                 
Total reclassifications, net of tax
  
$
529
    
$
381
    
$
1,586
    
$
1,141