| Accumulated Other Comprehensive Income |
Note 7 — Accumulated Other Comprehensive Income The following are changes in the accumulated other comprehensive income (loss) by component, net of tax, for the three and nine months ended September 30, 2026 and 2025. | | | | | | | | | | | | | | | Three Months Ended September 30, 2026 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | | | | (In thousands) | Beginning balance | | $ | (43,323) | | $ | (6,004) | | $ | 81 | | $ | (49,246) | Other comprehensive income/(loss) before reclassification, net | | | (8,481) | | | 133 | | | (3) | | | (8,351) | Less amounts reclassified from accumulated other comprehensive income | | | — | | | — | | | — | | | — | Net current period other comprehensive income/(loss) | | | (8,481) | | | 133 | | | (3) | | | (8,351) | Ending balance | | $ | (51,804) | | $ | (5,871) | | $ | 78 | | $ | (57,597) |
| | | | | | | | | | | | | | | Nine Months Ended September 30, 2026 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | | | | (In thousands) | Beginning balance | | $ | (41,626) | | $ | (6,268) | | $ | 87 | | $ | (47,807) | Other comprehensive income/(loss) before reclassification | | | (10,178) | | | 397 | | | (9) | | | (9,790) | Less amounts reclassified from accumulated other comprehensive income | | | — | | | — | | | — | | | — | Net current period other comprehensive income/(loss) | | | (10,178) | | | 397 | | | (9) | | | (9,790) | Ending balance | | $ | (51,804) | | $ | (5,871) | | $ | 78 | | $ | (57,597) |
| | | | | | | | | | | | | | | Three Months Ended September 30, 2025 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | | | | (In thousands) | Beginning balance | | $ | (53,729) | | $ | (7,800) | | $ | 93 | | $ | (61,436) | Other comprehensive income/(loss) before reclassification | | | 9,327 | | | 87 | | | (3) | | | 9,411 | Less amounts reclassified from accumulated other comprehensive income | | | (126) | | | — | | | — | | | (126) | Net current period other comprehensive income/(loss) | | | 9,201 | | | 87 | | | (3) | | | 9,285 | Ending balance | | $ | (44,528) | | $ | (7,713) | | $ | 90 | | $ | (52,151) |
| | | | | | | | | | | | | | | Nine Months Ended September 30, 2025 | | | Unrealized | | | | | | | | | | | | Gains and | | | | | | | | | | | | Losses on | | | | | Deferred | | | | | | Available-for- | | Defined Benefit | | Compensation | | | | | | Sale Securities | | Pension Items | | Liability | | Total | | | | (In thousands) | Beginning balance | | $ | (59,876) | | $ | (7,974) | | $ | 99 | | $ | (67,751) | Other comprehensive income/(loss) before reclassification | | | 14,899 | | | 261 | | | (9) | | | 15,151 | Less amounts reclassified from accumulated other comprehensive income | | | 449 | | | — | | | — | | | 449 | Net current period other comprehensive income/(loss) | | | 15,348 | | | 261 | | | (9) | | | 15,600 | Ending balance | | $ | (44,528) | | $ | (7,713) | | $ | 90 | | $ | (52,151) |
The following reflects significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2026 and 2025 (In thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Amount Reclassified from | | Affected Line Item in the Statement | | | Accumulated Other Comprehensive Income | | where Net Income is Presented | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | | | | 2026 | | 2025 | | 2026 | | 2025 | | | Unrealized gains and losses on available-for-sale securities | | | | | | | | | | | | | | | Realized loss on securities available-for-sale | | $ | — | | $ | 159 | | $ | — | | $ | (568) | | Investment security gains (losses) | Total before tax | | | — | | | 159 | | | — | | | (568) | | | Tax effect | | | — | | | 33 | | | — | | | (119) | | Provision for income taxes | Net of tax | | | — | | | 126 | | | — | | | (449) | | | Amortization of defined benefit pension items | | | | | | | | | | | | | | | Transition asset | | | — | | | — | | | — | | | — | | Other expense | Actuarial gains (losses) | | | — | | | — | | | — | | | — | | Other expense | Total before tax | | | — | | | — | | | — | | | — | | | Tax effect | | | — | | | — | | | — | | | — | | Provision for income taxes | Net of tax | | | — | | | — | | | — | | | — | | | Total reclassifications for the period, net of tax | | $ | — | | $ | 126 | | $ | — | | $ | (449) | | |
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