v3.26.3
Accumulated Other Comprehensive Income (Loss) (Tables)
 9 Months Ended
Sep. 30, 2026
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Accumulated Other Comprehensive Income (Loss) Balances, Net of Tax
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
  
Reclassifications out of Accumulated Other Comprehensive Income (Loss)
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